2.9 Accounting for the cost of production .

Calculus is a calculation of the unit cost of products, works and services. It is important for the operational management of the business, as it allows time to reveal the internal reserves and use them to reduce production costs . In the calculation of generalized costs of the enterprise in the form of money for production and sales of each product .

From the standpoint of the order of inclusion of costs in production costs , all methods of cost accounting and calculation of production can be divided into two types:

- The cost of production with a full allocation of costs ( abzorpshn - costing )

- Cost of production for the variable costs ( airekt - costing ) .

Costing system with full allocation of costs based on the following principles:

- Part of the cost of production includes not only the variable costs ( materials and labor ) , but the whole amount of overhead ( fixed and variable );

- Non-production costs are not allocated to the finished product , and are expensed in the period ( profit and loss ) and excluded from the measurement of inventory - inventory ;

- The application of this assessment inventory - inventory for external reporting.

• cost of production for the variable costs ( direct costing )

Features costing to variable costs ( direct - costing , marginal costing system ) :

- In the unit cost of finished goods and stock assessment includes only variable costs ;

- Fixed costs are not allocated to products, and are treated as expenses of the period ( refer to the profit and loss account );

- Non-production costs are expensed in the period .

Calculate the cost of goods manufactured and sold products and profits on the basis of the initial data of the previous job and the calculated cost of production per unit of output 1 .

In international practice, apply 2 types of costing on variable costs : simple direct costing and advanced direct costing .

Practical application of a simple direct-costing was built on the axiom : every product , every point of accountability contribute to the result of the company , but the company as a legal entity can make a profit or incur a loss. Thus, the result is not determined by type of product and the responsibility centers , the total estimated profit margins , which are written off due to fixed overhead costs . With the introduction of simple direct costing became clear that some specific fixed overhead costs can be assigned without the prior distribution of the relevant products , their group , responsibility centers , ie concept of legal entity changed gradually , and emerged as a concept polumarzhi difference margins and the corresponding amount of fixed overhead . Polumarzhi concept approaches to the concept of financial results. There developed direct costing . Especially the development of direct costing is that the model of the " input - output " began to operate not only in the centers of responsibility within the enterprise , but beyond that necessitated the definition of financial results by segment .

Developed direct costing increases control in production as provides information on the performance of each division of the enterprise , and for this it is necessary to determine exactly what is responsible for each unit . To solve this problem , it was necessary to avoid the conditional distribution of total expenditure .

Introduction of advanced direct costing resulted in accounting for several types of margins (the difference between the selling price and variable costs ) and polumarzh (the difference between the margin and several kinds of fixed costs ) .

Comparison of the data tables filled when considering topics shows that profit calculations have the following differences :

- The amount of profit on the basis of the full allocation of costs and variable costs is the same for I and IV months.

In these months, the volume of production is equal to the volume of sales , stocks are not increasing and not decreasing , which led to the amounts and equality regardless of the method of costing .

- In the II and V weeks profit calculated with full allocation of costs to be higher than calculated from data on variable costs .