Production and distribution costs. Theoretical foundations of the costs of the enterprise for the production and sale of products. Sources of financing the costs of production and sales of products

The enterprise carries out a fairly large set of costs in its activities. Based on the economic content, the costs of the enterprise can be combined into several large

reproduction costs production assets;
expenses for social and cultural events;
operating costs;
costs of selling products, works, services.

The costs of reproduction of production assets ensure the continuity of production and sales of products. The costs of reproduction of fixed assets, that is, their creation, expansion, reconstruction, restoration, are carried out at the expense of own funds enterprises, bank loans, budget allocations. Working capital collected for the formation of inventories, making settlements, storage of products are restored after the receipt of proceeds from the sale to the settlement account of the enterprise. The increase in working capital can be carried out at the expense of the profit remaining at the disposal of the enterprise, bank loans and other sources.
Enterprises spend on social and cultural activities. These costs consist of expenses for improving the qualifications of employees, for improving the socio-cultural and living conditions of employees, for the maintenance of preschool children's institutions, for the maintenance medical institutions... These expenses are carried out at the expense of the enterprise's profit, budgetary and other earmarked receipts, funds of trade union organizations. Operating expenses are special-purpose expenses. This group of costs includes the cost of conducting scientific research works, invention, exploration work. The purpose of these costs is to improve the quality and efficiency of production. The sources of financing of these costs are the profit of the enterprise, budgetary allocations. The costs of production and sales of products occupy the largest share in all costs of the enterprise. These costs consist of the costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor, etc. in the production process. The amount of the enterprise's profit depends on the formation of this group of costs. The costs of production and sale of products are reimbursed through the receipt of proceeds from the sale of products. Production costs are varied and are classified according to certain criteria, the main of which is the attribution of costs to the cost of production.
In addition to this classification, costs are divided into:

direct and indirect;
conditionally constant and conditionally variable.

Direct costs mean costs associated with production certain types products that can be directly attributed to the cost of production. These are the costs of raw materials, materials, wages of production workers.
Indirect costs include those costs that are associated with the production of various types of products. These are expenses for the maintenance and operation of equipment, maintenance and repair of buildings, wages of auxiliary workers. These costs are included in the cost of production using special methods.
The conditionally fixed costs include costs, the total value of which does not change significantly with a decrease or increase in the volume of production. These are expenses for heating, lighting, salaries of management personnel and others.
Nominally variable costs depend on the volume of products produced, these costs increase or decrease depending on the volume of products. These costs include the cost of raw materials and basic materials, basic wages of production workers and others. Costs are referred to the cost of products in accordance with the "Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits" dated 1992 from changes and additions. The costs included in the cost of production in accordance with their economic content are grouped according to the following elements:

material costs;
labor costs;
deductions for social needs;
depreciation of fixed assets;
other costs.

The element "Material costs" reflects the cost of raw materials, materials, fuel, energy, purchased components and semi-finished products and other products. The cost of the above material resources is determined based on the prices for their acquisition without VAT, but taking into account margins, commissions, transportation, storage and other payments. The element "Labor costs" reflects the costs of remuneration of the main production personnel of the enterprise, taking into account incentive and compensatory payments.
The cost element "Social contributions" includes contributions to social insurance bodies, payments to the Pension Fund
RF, State Employment Fund. Compulsory Health Insurance Fund. These deductions are made on the basis of approved norms as a percentage of the wages fund of employees in the enterprise, taken into account in the cost price. The item "Depreciation of fixed assets" reflects the amount of depreciation (depreciation) of own and leased fixed assets, calculated according to the rates established for the book value of fixed assets. The increase in depreciation as a result of its indexation in accordance with the statutory procedure is also included in the cost price. The item “Other costs” includes costs that, by their nature, cannot be attributed to any of the previously listed items. The composition of costs included in the "other costs" element is quite extensive.
These costs include:

payments to special off-budget funds (road use tax, owner tax Vehicle, land tax, etc.);
costs associated with the sale of products;
depreciation of intangible assets;
advertising costs;
other types of costs.

All costs for the production and sale of products are their full cost. In general, the need to regulate the inclusion in the cost of costs incurred by the enterprise in the process of its economic activity due to the fact that the profit of the enterprise is determined on the basis of the cost price, and, consequently, the profit tax. In addition, the cost price is the calculation basis for determining the prices of products.
Consider such an aspect as sales proceeds.
The proceeds from the sale of products are called the funds received on the settlement account of the enterprise for the products shipped by the enterprise to the buyer. The timely receipt of proceeds from the sale of products is a very important moment in the activities of any enterprise, since the stability of the financial position of the enterprise, the state of its working capital, the amount of profit, the timeliness of settlements with the budget, extra-budgetary funds, banks, suppliers, employees depend on this. Untimely receipt of proceeds from the sale of products leads to delays in settlements, fines, sanctions, which ultimately leads to losses in profit by the enterprise, interruptions in the economic activities of the enterprise. The proceeds received on the current account of the company are immediately used to pay funds:

to suppliers for the provided raw materials, materials, fuel, energy, for the performance of various services
to the budget and extrabudgetary funds;
employees in the form of wages;
wear and tear of fixed assets;
other expenses.

After the payments made, the proceeds from the sale of products become the net income of the enterprise.
test questions:

What are the costs incurred by the company in the course of its activities?
Give a definition of such economic concepts as direct costs, indirect costs, nominally fixed costs, nominally variable costs?
List the main elements of costs included in the cost of products, works, services.
Give a description of such elements of the cost of products, works, services as "Material costs", "Labor costs", "Social contributions".
List the main components of the item "Other costs".
What are the consequences of untimely receipt of proceeds from the sale of products, works, services to the enterprise?

Introduction

1. Characteristics of the costs of the enterprise and their role in its financial activities

2. Determination of costs of production and sale of products

2.1. Classification of expenses according to various criteria

2.2. Methods and ways of determining costs

2.3. Sources of financing the costs of production and sale of products

3. Calculation of production and sales costs

Conclusion

Bibliography

INTRODUCTION

Any entrepreneurial structure in the process of functioning consumes resources - material, labor, financial. The resources consumed form the costs of the enterprise - the most important economic indicator of its activity.

The formation of production costs at the enterprise is a key and at the same time the most difficult element of the formation and development of the production and economic mechanism of the enterprise, covered by the management financial accounting system.

The enterprise in the course of its activities bears various in terms of economic content and intended purpose costs: for the production and sale of products, expansion and improvement of production; satisfaction of various socio-cultural needs of the members of the labor collective and others. If income exceeds expenses, the excess amount is sent to the reserve fund. If expenses exceed income, the amount of the deficiency financial resources replenished by issuing securities, obtaining loans, receiving charitable contributions.

The task of the course work is to consider how the financing of the costs of production and sale of products at the enterprise is carried out.

The purpose of this work is to disclose the concept of income, consider their classification, methods and methods for their determination, sources of funding. Also, using the example of the enterprise LLC "Rus", we will calculate the costs of production and sales of products.

1 CHARACTERISTIC OF THE EXPENSES OF THE COMPANY AND THEIR ROLE IN ITS FINANCIAL ACTIVITIES

Accounting standard PBU defines the expenses of an organization as a decrease in its economic benefits as a result of the disposal of assets ( Money, other property) and (or) the occurrence of obligations leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of the participants (owners) of the property. Expense is the outflow of economic benefits of a given organization. Therefore, the amounts collected by the organization on behalf of third parties and transferred to them (for example, indirect taxes - VAT, excise, sales tax, etc.) are not expenses.

The acquisition or creation of fixed assets and other elements of non-current capital also represents a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, however, the accounting standard (PBU 10/99) classifies capital expenditures to the list of those items that are not recognized as expenses. They are characterized as contingent, deferred expenses and are subject to capitalization on the balance sheet of the organization, forming the initial cost of elements of non-current capital (fixed assets and intangible assets). Investment costs can be recognized as expenses in future reporting periods - as depreciation is calculated and included in its cost of goods sold (sold) or as part of administrative expenses, if the organization uses the method of calculating the limited cost.

PBU 10/99 defines the conditions for accounting for expenses when forming a financial result (profit) in accounting. Expenses are recognized in the income statement:

Taking into account the relationship between production costs and receipts

(correspondence of income and expenses);

By reasonably distributing them between reporting periods,

when expenses determine the receipt of income over several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

For expenses recognized in the reporting period when they become

certain non-receipt of economic benefits (income) or receipt of assets;

No matter how they are taken for the purpose of the calculation

tax base;

When circumstances arise that are not conditional on the recognition of the related assets.

Tax legislation also operates with the concept of "expenses". From January 1, 2002, the object of taxation for income tax in accordance with the Tax Code of the Russian Federation (Art. 247) is profit, defined as income reduced by the amount of expenses incurred. At the same time, expenses are recognized as justified and documented costs (in the cases provided for by Article 265 of the Tax Code of the Russian Federation, and losses) incurred by the taxpayer. Reasonable costs are understood as economically justified costs, the assessment of which is expressed in monetary form... Expenses are recognized as costs that are associated with activities aimed at generating income.

Tax legislation gives its own, different from accounting, classification of expenses. Expenses for tax purposes are divided:

For the costs associated with production and sale;

Non-operating expenses.

Non-operating expenses include reasonable costs for activities that are not directly related to production and (or) sales.

The market provides economic entities with independence in setting prices for products, taking into account the emerging supply and demand. In these conditions, the company should strive to plan the level of its costs in such a way as to make its activities profitable, and then organize production in such a way as to ensure this acceptable level of costs and the possibility of its constant reduction. Cost information is required:

To make optimal decisions at all stages of the life cycle

each product and company as a whole;

Developing a strategy for survival and ensuring competitive

Benefits;

Organization of an effective personnel incentive system;

Optimization of tax payments;

Establishing and maintaining relationships with tax and other state structures in compliance with legislative norms.

In order to keep up with competitors, each independent production organization must carefully plan the prospects for the development of its own production and market needs for at least 2-3 years. At the same time, any miscalculations threaten with losses and even complete ruin. The enterprise needs to provide a perspective to the smallest detail for each stage, starting with the development of the product design and ending with its sale, and then the termination of production and entry to the market with new products... Everything should be linked to the economy of the enterprise, the tax system and the credit situation, the position of the enterprise in the market and the intentions of competitors, the situation outside the enterprise.

Cost planning tasks include:

Providing the production and trade process with the necessary

financial resources. Determination of the planned volumes of the necessary funds and the direction of their spending;

Establishment financial relations with the budget, bank, insurance organizations and other business entities;

Revealing the ways of the most rational investment of capital and reserves for its efficient use;

Increase in profits due to the economical use of cash

Control over education and spending of funds.

Enterprise cost planning - this is an accurate foresight and programming for the future of the course of the production process and its results in stages. In the plan, taking into account the specialization and cooperation of labor, a clear task is established by dates for the implementation of a specific type and amount of work and the expenditure of resources for each workshop, department, brigade and worker. The plan provides for the sequence of performing related work.

The plan is always directed towards the future. With its help, available resources (material, labor, financial and natural) are distributed for the future. Planners need relevant information to develop a plan. In addition to forecast and marketing data, that is, mainly external information, a large amount of internal information comes to the planning authorities. Collection and generalization of incoming information, its analysis refers to the pre-planned work of specialists. Preplanning work is as necessary as developing the plan itself.

Drawing up a plan of expenses of an enterprise begins with the preparation of a draft of its individual parts: a plan of production and sales of products; logistics plan; plan for personnel and wages; long-term plan for new technology and capital investments; financial plan.

Information about the costs of the company is extremely important both for the company itself and for external users - its counterparties. External users include governments, tax authorities, investors, lenders, and consumers. Cost data for this category of users should be compiled in accordance with accepted standards. accounting and financial statements as well as tax legislation. The development of these documents is aimed at protecting interested organizations from receiving inaccurate information about the company. The regulatory framework governing the formation and presentation of data on the company's expenses for external users in Russia includes accounting standards and accounting statements RF: PBU 1/98 "Accounting policy of the organization" (Order of the Ministry of Finance of Russia dated December 9, 1998), PBU 10/99 "Expenses of the organization" (Order of the Ministry of Finance of Russia dated May 6, 1998). Specific requirements for maintaining tax accounting of expenses are defined in the Tax Code of the Russian Federation (Chapter 25).

Thus, it can be concluded that costs are one of the essential elements building management of the organization. It is also impossible without expenses financial activities organizations.

2 DETERMINATION OF EXPENSES FOR PRODUCTION AND SALE OF PRODUCTS

2.1 Classification of expenses according to various criteria

Cost management is a set of techniques, processes and specific procedures for managing the resources of an organization. This topic can be viewed from several positions, from the point of view of traditional economic theory, from the point of view of accounting, from the point of view of management. Of course, to implement effective management costs require an integrated approach to this issue. However, as practice shows, it is better to carry out the synthesis of knowledge based on specific practical conditions, objectives and goals of the organization. The construction of theoretical foundations requires a certain distinction in approaches. This can be easily explained, for example, by dividing expenses into economic and accounting ones.

Accounting refers to the actual costs of the factors of production acquired by market prices... Economic is understood as "the cost of lost opportunities", that is, the amount of money that can be obtained with the most profitable of all possible alternative options for using resources.

Based on this, we can conclude that, from an accounting point of view, it is necessary to minimize the actual costs, and the economic approach will require finding the most profitable allocation of resources. And it is impossible to determine with complete certainty the most correct variant of solving the problem, since both variants are rational.

Traditionally, it is customary to consider the process of cost management with their definition and classification. Below are the most common definitions of costs.

Enterprise expenses are expenses incurred by the enterprise in the process of carrying out its business activities.

Costs are resources consumed in the course of an enterprise's operations.

Many economists equate spending with costs.

Production costs - the cost of labor and capital for the production of goods.

From their point of view, costs are the resources consumed in the course of the enterprise. They are divided, first of all, into constants and variables.

Fixed costs - costs that occur regardless of the volume of production (costs of maintaining buildings, administrative apparatus).

This division of costs can be considered on the basis that the volume of fixed costs in short term will be constant, and variable costs can change, that is, these costs will be important, since they can be quickly managed. However, in the economic literature, the rationale for such a classification comes primarily from the impact of these costs on the volume of production. Moreover, variable costs are constant per unit of production, and constant costs for the entire volume of production are variable per unit of production. But the behavior of variables, like fixed costs, with a change in output, is not as straightforward as it might seem. For example, the costs for basic materials with one purchase volume will be purchased at one price, and with another, higher purchase volume, possibly lower, since the system of discounts will operate. And from this point of view, not costs will affect the volume of production, but the volume of production at the enterprise can serve as one of the methods of cost management.

The division of costs into fixed and variable, as well as the allocation of general, average and marginal costs does not allow for the analysis of the cost of production necessary for the enterprise. It is in this issue that the need for an accounting approach arises. Below is the classification of expenses.

Table 2.1.

Classification of enterprise expenses

Signs
1. By centers of responsibility (at the place of origin of expenses)	Costs of production, workshop, technical redistribution site, service
2. By types of products, works, services	Costs for products, typical representatives of products, groups of similar products, one-time orders, semi-finished products, gross commodity, sold products
3. By the unity of the composition (uniformity) of expenses	Single-element, complex
4. By type of expenses	Costs by economic elements, costs by calculation items
5. By methods of transferring value to products	Direct, indirect
6. By the degree of influence of the volume of production on the level of expenses	Variables, constants
7. By calendar periods	Current, long term, disposable
8. According to the expediency of spending	Productive, unproductive
9. By definition of the relationship to the cost of production	Product costs, period costs

From the point of view of analyzing the cost of production, it is important to classify costs by economic elements and calculation items.

Operating expenses are grouped according to the following economic indicators:

Material costs;

Labor costs;

Contributions to social events;

Depreciation;

Other operating expenses.

The grouping of costs associated with the production of products is carried out according to the following calculation items:

Raw materials and supplies;

Purchased semi-finished products and components, works and services of a production nature of third-party enterprises and organizations;

Fuel and energy for technological purposes;

Returnable waste (deducted);

The main wage;

Additional salary;

Social security contributions;

Equipment maintenance and operating costs;

General production costs;

Loss from marriage;

Other production costs;

Related products (deducted).

The grouping of expenses by calculating expense items reflects their composition depending on the direction of expenses and their place of origin.

From a management point of view, the cost management process will be based on building such organizational structure, which will exclude "unnecessary" costs. This structure can be compared to a watch movement, where there are no unnecessary parts, and each performs its own function.

Currently, within the framework of certain economic concepts, the concept of costs has been significantly expanded. The new institutional theory highlights transaction costs. In accordance with one of their classifications, there are:

Information search costs - the time and resources spent on obtaining and processing information about prices, about goods and services of interest, about available suppliers and consumers;

Negotiation costs;

Expenses for measuring the quantity and quality of goods and services exchanged - expenses for measurements, measuring equipment, losses from remaining errors and inaccuracies;

Expenses for the specification and protection of property rights - expenses for the maintenance of courts, arbitration, government bodies, as well as the time and resources required to restore violated rights;

The costs of opportunistic behavior.

As a matter of fact, a new approach to the consideration of the economy as a whole is being formed. But a unified theory in this direction has not been formed, which opens up vast opportunities for new scientific research.

Thus, we can conclude that costs, being the most important object of the organization's management process, require a comprehensive study. One of the aspects of the study is their classification, that is, division into groups according to a certain characteristic. Knowing the types of expenses makes it easier for an organization to plan and spend them.

2.2 Methods and methods of determining costs

On the manufacturing enterprises cost accounting can be organized using various methods depending on the method: cost assessment, the nature of the production process, the completeness of the inclusion of costs in the cost of production.

Depending on the method of assessing costs, methods of accounting are distinguished according to the actual, standard and planned (forecast) cost.

When using the method of accounting for expenses at the actual cost price, the value of the actual expenses of the reporting period is determined by the formula

P f = K f x Z f, (2.1.)

where R f - actual costs;

K f - the actual amount of resources used;

C F - the actual price of the resources used.

The advantage of this method is the simplicity of the calculations. The disadvantages include:

Lack of standards to control the amount of used resources and their prices;

The impossibility of identifying and analyzing the places, culprits and causes of deviations;

Calculation of expenses only at the end of the reporting period.

The normative method of accounting for expenses, in comparison with the previous method, makes it possible to assess not only what the expenses were, but also what they should be.

The normative method is based on the preparation of a normative calculation according to the norms in force at the beginning of the calendar period and subsequent identification during production cycle manufacture of products of deviations from these norms and standards.

A deviation from the norms is considered to be both savings and additional consumption of raw materials, materials, wages and other production costs.

With this method, the actual cost of production is determined by adding (subtracting) to the standard cost the share of deviations from the norms for each item according to the formula

C f = C n ± O n, (2.2.)

where C f is the actual cost of production;

С n - standard production cost;

О n - the deviation of the actual cost of production from its standard cost.

Normative is understood as the current (existing) rates of expenditure, adjusted for changes in technology, etc. In practice, different standards are used: only by quantity, only by prices, by quantity and by prices at the same time.

When using standards only for quantity, the formula is applied:

P = C f x (K n ± O k), (2.3.)

where O to - deviation of actual costs from the standard caused by a change in the amount of resources used.

When using standards only for the price of used resources, the formula is applied

P = (Tsn ± Ots) x KF, (2.4.)

where O q - deviation of actual costs from the standard caused by price changes.

When using standards for both the quantity and prices of the resources used, the formula is applied

P = (Tsn ± Ots) x (Kn ± O k), (2.5.)

The main advantages of this method:

The ability to control costs by drawing up normative calculations;

The ability to control costs by comparing their actual values with the normative ones;

Possibility of identifying and analyzing the places, causes and culprits of deviations of actual expenses from the normative ones;

The ability to take operational measures during the production process, and not only at the end of the reporting period, etc.

The disadvantages of this method include an increase in the labor intensity of accounting and computational work and the need to organize accounting both within the limits of cost rates and by deviations from them.

When using the method of accounting for expenses at the planned cost, the allowable expenses for products and a unit of product are taken as a basis, based on the progressive rates of consumption of materials, fuel, energy, wages and other expenses, as well as available reserves. The main advantage of this method is that the planned costs are not based on the achieved level, but on the forecast of the future. At the same time, technological documentation is used, information about the prices of suppliers for the following periods, expert assessments and etc.

In practice, ideal standards and attainable ones can be used as planned expenditure rates.

Ideal standards show what should be the costs of an enterprise in optimal conditions... This is the goal on which the entire cost management policy of the enterprise should be guided.

Achievable standards are set taking into account the actual operating conditions of enterprises: the quality of the resources used, the percentage of waste, rejects, etc. Such standards make it possible to more realistically assess the future costs of the enterprise, but they cannot stimulate their reduction.

Standards are set for all types of expenses. The form of expenses is similar to the formula used in accounting at standard cost:

P = (Tn ± O q) x (K n ± O k), (2.6.)

where n is the index of the planned value of the corresponding values.

The method of accounting for expenses at the planned cost retains all the positive features of the standard method, but in comparison with it has an additional advantage: a deeper validity of the planned values in comparison with the normative ones ensures the accuracy of forecasts and the effectiveness of control.

The transverse (process-by-process) accounting method is used in industries where finished product is obtained as a result of sequential processing of the source material at separate technologically discontinuous stages, phases or redistributions.

Redistribution is such a set of technological operations, which ends with the production of an intermediate product (semi-finished product) or obtaining a finished finished product.

The list of redistributions (phases, stages of production), according to which the accounting of expenses and the calculation of the cost of production is carried out, the procedure for determining the calculation groups of products and the calculation of the cost of work in progress or its assessment are established in industry instructions. Direct ones are accounted for for each redistribution, and indirect ones - for the shop, production, enterprise as a whole, with the subsequent distribution between the cost of redistribution products in accordance with the accepted distribution bases.

The alternating method is used in the production of sausage, canned food, beer and soft drinks, etc.

There are two options for the transverse cost accounting method: semi-finished and non-semi-finished. In the case of a semi-finished product, the products of each previous redistribution are a semi-finished product for subsequent redistributions or are sold to the side. In the case of a non-semi-finished product, for each repartition, mainly only the processing costs are taken into account. The prime cost of finished products is calculated by summing up the costs of raw materials, raw materials, the costs of all redistributions for processing and general production costs. In this case, only the cost of the finished product is calculated.

The custom-made method of accounting for expenses can be used in individual, small-scale, experimental production and repair work. With the order-based method, the object of accounting and costing is a separate production order issued for a predetermined quantity of products (items).

With this method, the costs of workshops are accounted for by individual orders and calculation items, and the costs of raw materials, materials, fuel, energy are accounted for by separate groups. All primary documents drawn up with the obligatory indication of the order number (ciphers). The actual cost of a unit of products or works is determined after the order is completed by dividing the amount of expenses for the order by the number of products manufactured for this order.

Direct costs are accounted for by workshops and orders based on primary documents... Indirect costs are included in the cost of orders by distribution in proportion to the distribution base adopted at the enterprise.

The custom-made method can be applied in the garment industry, in shipbuilding, etc.

In most cases, in the practice of organizations and enterprises, hybrid (mixed) methods are used, combining elements of both the cross-section and the order-by-order method. Hybrid methods are common in batch and in-line production (confectionery, sewing, etc.). The most promising hybrid method is the one-to-one operation; when using it, the main object of accounting for expenses is the operation.

The costs of each operation are distributed among the units of production that have passed this operation in proportion to the average value of the added costs. The costs of basic materials are attributed to a specific product in the same way as the order method. The advantage of the step-by-step method consists in "linking" the cost estimate to technological process... In Western countries, this method is known as the "ABC method".

Depending on the completeness of the inclusion of costs in the cost of production, they are taken into account in the context of the full or reduced cost.

With the method of accounting for expenses at full cost, it includes all the costs of the enterprise, regardless of their division into fixed and variable, direct and indirect. Costs that cannot be directly attributed to products are first allocated to the centers of responsibility where they originated, and then transferred to the cost of production in proportion to the selected base. Most often, the wages of production workers, production costs, etc. act as the distribution base.

This method allows you to get an idea of all the costs incurred by the enterprise in connection with the production and sale of one product.

This method is widespread and meets both the traditions that have developed in Russia and the requirements of regulatory acts on financial accounting and taxation. However, he does not take into account one important circumstance: the unit cost of a product changes with a change in the volume of production. If an enterprise expands production and sales, then the unit cost decreases, if it decreases, then the cost increases.

IN modern conditions management, the advantage should be given to the method of accounting for costs at reduced cost - the marginal accounting method, according to which not all costs of the enterprise are written off to products, but only part of them - variable costs (shop floor production cost The difference between revenue from sales of products and variable costs is marginal income - the part of the revenue that remains to cover fixed costs and generate profits. At the same time, fixed costs in the cost of production do not include and are not attributed to a decrease in profit of the period when such costs arose.

Marginal income plays a very important active role, signaling the overall level of profitability of both the entire production and individual products.

Therefore, the higher the difference between the selling price of items and the sum of variable costs, the higher the marginal income and the level of profitability. The division of expenses into fixed and variable plays an important role for the management and analysis of the company's activities, in particular for making decisions about the assortment policy, as well as about closing or declaring bankruptcy in case of unprofitable activities.

The main advantage of this method is the separation of fixed and variable costs. This allows you to solve the most important tasks of cost management, namely:

Determine the lower bound for the price of a product or order;

Conduct a comparative analysis of the profitability of various types of products;

Determine the optimal program for the production and sale of products;

Choose between your own production of products or services and their procurement on the side;

Choose the production technology that is optimal from an economic point of view;

Determine the break-even point and safety margin of the enterprise.

However, this method also has disadvantages:

There is no calculation of the total cost of production required by law;

The prime cost of stocks of unfinished and finished goods turns out to be underestimated;

Difficulties arise in separating fixed and variable costs, which largely depend on the duration of the period under consideration and the analyzed range of output volumes.

Thus, all of the above methods for determining costs are most often applicable to the main production at the enterprise. A number of methods are also used in auxiliary production. Several methods can be applied at the same time in an enterprise. However, the need to keep in mind that the transition from the use of one method to the use of another should be reflected in the accounting policy of the enterprise.

2.3 Sources of financing for production and sales costs

products

The direct source of formation of accumulation funds and consumption funds is the net profit remaining at the disposal of the enterprise. Here, gratuitous financial investments of third-party enterprises and organizations are not considered as a source of formation of enterprise funds, since they are not typical for enterprises of the Ministry of Defense, with the exception of replenishing their own working capital at the expense of the estimates of the Ministry of Defense.

By distributing net profit to consumption funds and accumulation funds, the directions of its further targeted use are determined. Directions of the targeted use of funds of accumulation funds formed from net profit construction organization are:

Financing the costs of technical re-equipment and reconstruction of construction production;

Construction of new facilities for its own production base;

Financing the costs of mastering the production of new, conversion products;

Introduction of new progressive technologies for construction production;

Carrying out research, development and design and survey work;

Financing the increase in own circulating assets, as well as compensation for their shortage;

Creation and development of subsidiary industries and farms;

Thus, the accumulation funds are intended to finance the costs associated with the modernization of the own production and technological base of construction organizations.

The directions of the targeted use of the funds of consumption funds formed from the net profit of the construction organization are:

Provision of gratuitous material assistance to employees of the enterprise;

Financing other social spending;

Material incentives labor collectives and individual workers;

Financing the costs of training, if, according to the law, these costs are attributed to the net profit of the enterprise;

Financing charitable events (in excess of the norms established by the system of income tax incentives).

Thus, consumption funds are intended to finance non-production expenditures, as well as to provide material incentives for workers.

Also, the finances of the enterprise can be sent to the reserve fund - in joint stock company a special monetary fund intended to cover its losses, as well as for the redemption of bonds and redemption of the company's shares in the absence of other funds. In accordance with the Federal Law "On Joint Stock Companies" dated November 24, 1995, it is created in the amount stipulated by the charter of the company, but not less than 15% of its authorized capital. R.f. formed by compulsory annual deductions. The amount of annual deductions is provided for by the charter of the company, but cannot be less than 5% of the net profit (until the established amount is reached). R.f. cannot be used for other purposes. It can also be created in limited liability companies.

Thus, there are a lot of sources of financing for the company's expenses. The main ones are tax profit, reserve, cash funds, net profit and others. The main thing is that the enterprise should wisely manage these sources and direct them in the right direction.

3 CALCULATION OF PRODUCTION AND SALE EXPENSES

PRODUCTS

The object of settlements is LLC "Rus".

The enterprise "Rus" was registered by the administration of the Ketovsky district of the Kurgan region on April 23, 1987. The form of organization of the enterprise's business is a limited liability company, which was created and exists under the laws of the Russian Federation. The Company's activities are carried out in accordance with Russian legislation (including The Civil Code RF of October 21, 1994 and Federal law RF "" On Joint Stock Companies "" dated November 24, 1995) and this Charter. The Company is a legal entity, has separate property and is responsible for its obligations with this property; The company has its own seal with its own name.

Society is a commercial organization whose main goal is to make a profit. The company has the right to carry out any types of activities not prohibited by law. The main activity of the company is the manufacture of costumes.

The financial activity of the enterprise is aimed at creating financial results for production and social development enterprises by increasing labor productivity, reducing costs, improving the quality of products (works, services), improving the use of fixed assets. Accounting is carried out in accordance with a single journal-order form, taking into account industry affiliation, using accounting registers adapted to the specifics of the enterprise's activities.

In the field of pricing, the company carries out in accordance with the basic principles of state administration and price regulation, sells products at prices prevailing in the market and in the conditions provided for by legislation at state prices.

The company maintains accounting and statistical reporting in accordance with the established norms.

Initial data are required for calculations. They are presented in the table below.

Table 3.1.

Initial data

Quarterly revenues: From sales of products, mln. Rub. From renting out garages, thousand rubles Receiving a fine, thousand rubles
One-time income: Dividends on shares of other companies, thousand rubles (at 11 months) From the sale of equipment, thousand rubles (in 6 months)
Costs per quarter: Material costs, thousand rubles Wages fund, thousand rubles For representative purposes, thousand rubles For retraining of personnel, thousand rubles For payment of fines, thousand rubles
One-time expenses: Purchase truck, thousand roubles. (at 9 months) Material damage from fire, thousand rubles (December)
The property of the enterprise at the beginning of the year: Buildings and structures, million rubles Equipment, million rubles Trucks, thousand rubles	2 pcs (110t.r./ unit)
Intangible assets, thousand rubles

Inventories - 10% to material costs excluding VAT.

Moreover, the company carries out 40% of entertainment expenses in cash, the rest - for cashless payments... Income growth - 10% per quarter.

Table 3.2.

Revenues from sales	RUB 2,400,000
Operating income
Non-operating income
Total income	gross RUB 2,494,260 net 2 076 000 rub.
Material costs	gross RUB 610,000 net 508313 rub.
Labor costs
Unified social tax
Depreciation of fixed assets
Other costs (total)	gross 154935 net 137167
Extraordinary expenses
Total turnover by expenses
Property tax



Equipment
Cars
Intangible costs
Material costs
Financial results

Having made similar expenses for all quarters, we get

the results are presented in table. 3.3.

Table 3.3.

Income and expense table.

Indicators

1st quarter

2 quarter

3 quarter

4th quarter

For the whole year

1. Gross income

2. Net income

3. Gross expenses

4. Net expenses

5. Financial result

6. Gross profit

7.Adjustment of gross profit:

Will present. costs

Dividends

Residual value of other property

8. Taxation. profit

9. Net profit

10. Consumption h.p.

11. Balance of net profit (cumulative)

Thus, thanks to these calculations, you can track the costs of the enterprise.

CONCLUSION

Thus, the largest share in all expenses of the enterprise is the cost of production and sales of products. . The totality of production costs shows the production cost of a product. Enterprises also incur sales costs, i. E. non-production costs. Accordingly, the costs of the enterprise in the production process are production costs, and sales, supply, trade and intermediary costs are distribution costs. The second category is the cost of remuneration of the main production personnel, as well as the cost of remuneration of non-staff employees of the enterprise, employed in the main activity. The third element is social contributions or extra-budgetary social funds.

At the enterprise, general business, general production and commercial expenses are distinguished. They are associated with the maintenance and management of production, with the management of the enterprise as a whole, with the costs of containers and packaging, transportation costs, advertising costs, and other sales costs, respectively.

Another major cost element is the depreciation of fixed assets, which is equal to the amount of depreciation charges. All objects of fixed assets are subject to physical and moral deterioration, therefore periodically there is a need to replace fixed assets.

The structure of expenses of the enterprise also includes taxes: VAT; excise taxes; income tax; customs duties; property tax of enterprises and organizations; taxes paid to road funds: tax on the sale of fuels and lubricants, tax on road users, tax on vehicle owners, tax on the purchase of vehicles; land tax; tax on transactions with securities; unified social tax.

After paying all taxes and investing part of the proceeds back into production, the remaining funds can be sent to the funds of the enterprise. By distributing net profit to consumption funds and accumulation funds, the directions of its further targeted use are determined. The accumulation fund accumulates funds that are directed to improve the production process, the consumption fund - to stimulate and reward employees.

The enterprise LLC "Rus" was chosen as the object of the calculations. Based on the data of their financial activities, the system of their expenses and incomes throughout the year is well traced, how their profits from product sales are distributed.

BIBLIOGRAPHY

1. Alekseeva M.M. Planning the firm's activities: Toolkit... - M .: Finance and statistics, 2004 .-- 200 p.

2. Afitov E.A. Enterprise planning: Tutorial.-Mn .: Higher school, 2001 - 340 p.

3. Balabanov I.T. Analysis and planning of finance of an economic entity: Textbook. allowance. Moscow: Finance and Statistics, 2004 .-- 220 p.

4. Bukhalkov M.I. Intrafirm planning: Textbook.-2nd ed., Rev. And add-on-M .: INFRA-M, 2003 - 400 p.

5. Vil R.V., Paliy V.F. Management Accounting. - M.: INFRA-M, 1999 .-- 200

6. Gnezdilova L.I., Leonov A.E., Starodubtseva O.A. Fundamentals of planning: Textbook. allowance / Ed. L.I. Gnezdilova. - Novosibirsk: Publishing house of NSTU, 2005 .-- 165 p.

7. Goremykin V.A., Bugulov E.R., Bogomolov A.Yu. Enterprise planning. Textbook.-M .: Information and Publishing House "Filin", 2003. - 430 p.

8. Dadashev A. Z., Chernik D. G. Financial system of Russia: textbook. - M .: INFRA - M, 1997 - 342 p.

9. Drury Colin. Introduction to management and production accounting: Per. from English / Ed. S.A. Tabalina. - M .: Audit; UNITY, 2004.-560 p.

10. Evstigneev E.N. Basics of tax planning. - SPb .: Peter, 2004
11. Ilyin A.I., Sinitsyna L.M. Enterprise Planning: A Study Guide. In 2 hours P2 tactical planning / Ed. A.I. Ilyin. –Mn. LLC "New knowledge", 2002. - 280 p.

Introduction

1.2 Cost accounting methods

2. Estimation of the enterprise's costs for the production and sale of products on the example of LLP "Flour of Kazakhstan"

2.1 Brief organizational and economic characteristics of LLP "Flour of Kazakhstan"

2.2 Estimation of costs for production and sale of products

3. Ways to reduce the cost of production and sales of products for LLP "Flour of Kazakhstan"

Conclusion

List of sources used

Introduction

The most important indicator economic activity any enterprise - profit, it depends mainly on the price of products and the cost of its production and sale.

IN economic theory the approach has been established according to which any commercial enterprise seeks to make such decisions that would provide him with the maximum possible profit, which depends primarily on the price of the company's products and the costs of its production and sale, which is reflected in the works of various authors:

I.N. Chuev., L.N. Chechevitsyna. "Enterprise economy" .

IN AND. Strazhev "Analysis of economic activity in industry."

G.V. Savitskaya "Analysis of the economic activity of agricultural enterprises".

N.P. Lyubushin "Comprehensive economic analysis of economic activity."

I.A. Lieberman "Cost Management".

V.E. Kerimov " Modern systems and methods of accounting and analysis of costs in commercial organizations ”.

The price of products on the market is formed most often (except for the services of natural monopolies) as a result of the interaction of supply and demand. In the most general case, the level of prices for the company's products is external factor, which the enterprise is not able to influence.

The production process is the most important stage in the circulation of enterprise funds. In the course of this process, the enterprise, spending material, labor and financial resources, forms the cost of manufactured products, which ultimately, other things being equal, significantly affects the financial result of the enterprise's work - its gross profit or loss. Correct organization accounting of production costs, on the one hand, provides effective control over the effective use of material, labor and financial resources and, on the other hand, allows the enterprise to avoid conflict situations in relationship with tax service when solving issues of taxation of profits.

The relevance of the chosen topic is due to the fact that cost accounting is the most important tool for enterprise management. The need to account for production costs increases as business conditions become more complex and profitability requirements increase. Enterprises enjoying economic independence must have a clear understanding of the return on investment different types finished products, the effectiveness of each decision made and their impact on financial results, as well as on the amount of costs. Secondly, this section of accounting is very broad and covers a lot of information that I got the opportunity to get acquainted with.

The purpose of this term paper is an:

Display of the classification of costs for production and sales of products;

Study of cost accounting methods;

Displaying the structure of costs for the production and sale of products by economic elements and costing items.

1. Theoretical basis formation and accounting of costs for the production and sale of products

1.1 Essence and classification of costs

In economic literature and regulatory documents such concepts as "costs", "expenses", "costs" are applied. It should be noted that some authors regard these terms as different and others as synonyms.

The term "costs" is used, as a rule, in economic theory. These are the total sacrifices of the enterprise associated with the performance of certain operations. They include both explicit (accounting) and imputed (alternative) costs.

Explicit (accounting) costs are the company's monetary expenditures due to the acquisition and expenditure of different types economic resources in the process of production and circulation of products, goods, works or services.

Opportunity (imputed) costs mean the lost profit of the enterprise, which it would receive when choosing the production of an alternative product, at an alternative price, in an alternative market, etc.

Therefore, under the costs it is advisable to understand the explicit (accounting, actual, estimated) costs of the enterprise.

The term expenses means a decrease in the funds of an enterprise or an increase in its debt obligations in the course of economic activity. Costs are the use of raw materials, materials, third-party services, etc. Only at the moment of sale does the enterprise recognize its income and the associated part of the costs - expenses. Thus, we can say that the concepts of "costs", "costs", "costs" are not direct synonyms.

The concept of enterprise costs differs significantly depending on their economic purpose. A clear delineation of costs according to their role in the reproduction process is a defining moment in theory and practice, the grouping of costs is carried out on compliance with it at all levels of management, the cost of production is formed, the sources of financing are determined. According to the reproduced characteristic, the costs of the enterprise are divided into three types:

The costs of production and sale of products that form its cost. These are current costs covered from the proceeds from the sale of products through the circulation of working capital;

Expansion and renovation costs. As a rule, these are large one-time capital investments for new or modernized products. They expand the applied factors

production, increase the authorized capital. Costs consist of capital investments in fixed assets, an increase in the working capital ratio, and the cost of generating additional labor for new production. These costs have special sources of financing: depreciation fund, profit, issue of securities, credit, and so on;

Expenses for socio-cultural, housing and other similar needs of the enterprise. They are not directly related to production and are financed from special funds, formed mainly from distributed profits.

The costs of production and sale of products (works, services) represent the costs of the enterprise, expressed in monetary form and associated with the use in the production process of raw materials and materials, components, fuel, energy, labor, fixed assets, intangible assets and other non-capital costs ... They are included in the cost of products, the level of which determines the amount of profit, profitability of products and capital, as well as other final indicators of the financial and economic activity of the enterprise.

There are the following directions and signs of cost classification depending on the business processes of the enterprise:

Acceptance management decisions- costs are explicit and alternative, relevant and irrelevant, effective and ineffective;

Forecasting - costs of short-term and long-term periods;

Planning - planned and unplanned costs;

Rationing - costs within the established standards, norms and estimates and for deviations from them;

Organizations - costs by places and spheres of their occurrence, functions of activity and centers of responsibility;

Accounting - costs in the context of economic elements and calculation items, single-element and complex, constant and variable, main and overhead, direct and indirect, current and one-time;

Control - costs are controlled and uncontrolled;

Regulation - costs are regulated and unregulated;

Incentives - mandatory and incentive costs;

Analysis - actual, planned, standard and normative costs, full and partial, general and structural.

An important point in enterprise management is the decision-making process, during which the tactics and strategy of the enterprise development are determined. In this case, the division of costs into explicit and implicit (alternative) ones is of primary importance.

Explicit costs are the estimated costs that an enterprise should incur in performing production and commercial activities.

The costs due to the abandonment of one product in favor of another are called alternative (imputed) costs. They mean lost profits. When the choice of one action excludes the occurrence of another action. Opportunity costs arise when resources are limited. If resources are unlimited, the imputed cost is zero. Opportunity costs are sometimes referred to as additional costs.

Depending on the specifics of the decisions made, it is advisable to subdivide costs into relevant and irrelevant. Relevant (i.e. significant, significant) costs can be considered only those costs that depend on the considered management decision. In particular, the costs of past periods cannot be relevant, since they can no longer be influenced. At the same time, the imputed costs (lost profits) are relevant for making management decisions.

Dividing costs into effective and ineffective can have a significant impact on the results of decisions made.

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Production and distribution costs. Theoretical foundations of the costs of the enterprise for the production and sale of products. Sources of financing the costs of production and sales of products

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