briefly about the kinds of accounting
impossible to imagine production company does not include the cost of manufacturing products.Especially in our country, where the list of expenses, taken to reduce the tax base, is highly regulated by the Tax Code.Accounting for the cost of production exists in three types: tax, accounting and management.Which one is the most important - it is pointless to argue, because each pursues his goal and meets its objectives.Without tax accounting entity to fail as a result of a tax audit.Without accounting - also runs the risk of going bankrupt because of the failure to comply with the requirements of bookkeeping Code of Administrative Offences provides for a very serious liable to a fine.Without management accounting activities of the company may be terminated simply because of the fact that Subtracted costs will exceed incoming revenues.This article will focus on management accounting costs.
Management Accounting - it is simple?
All three types of accounting a
- On the economic role they play in the production process, costs are divided into overhead and basic.Basic - those without which you can not do at all.They form the initial cost of production.Overhead - all others beyond the core - it is the costs associated with the activities of management and staff.
- on direct and indirect costs are divided in connection with the allocation to the cost of the product.The same division of the costs indicated in the Tax Code.Direct - those who, according to the primary accounting records can be attributed to the process of making a particular type of product.Since indirect costs can not do this (these include, for example, utility costs, salary administration).They are apportioned between the types of commercial products.
- Depending on the volume produced, the costs are divided into semi-variable and semi-permanent.First magnitude varies in proportion to the volume of product produced, in contrast to the second value, the amount of which remains unchanged.
- Depending on the time of occurrence, the costs are divided into costs are deferred and current.In this account of the cost of production management in common with the accounting.
- On the basis of reasonable expenses are divided into productive and non-productive.The second related to the loss of a marriage, downtime, damage products.
- In connection with the production costs are divided into production and sales costs.
Synthetics and analytics costs
synthetic accounting of the cost of production is the cost of diversity groups, depending on the nature of expenses.For example, there is a synthetic accounts, which bring together material costs - the expense is 10 "Materials", 28 "Marriage in the production of" 70 "Salary".To account can be opened 10 additional synthetic subaccounts, for example: 10-1 "Raw materials" 10-3 "Fuel" 10-5 "Spare parts".And each sub-account of the synthetic filling is in its analysis on the costs of a particular range of materials.For example, by 10-3 contains the article "Diesel", "Gasoline A-92", "Petrol AI-95" and so forth. But the accounts of 28 and 70 are carried out with the direct analytical accounting.Analytical accounting of the cost of production facility-specific pricing - individual products, groups of products, semi-finished products, works and services, the cost of their defined in these accounts.The method of calculation of cost accounting on the accounts depends on the nature of products. If the main object is an accounting order - Custom use if you can not determine the amount of the costs for a particular order, and the production is an ongoing process - Process cost method of calculation used costs.Accounting for the cost of production on processes to determine the production cost per unit of goods produced at different stages of production to the time of recording it as a finished product.