Direct material costs. What material costs include Direct material costs include cost price

Materials, raw materials, components are direct costs, i.e. to costs that can be directly attributed to the cost of a certain type of product.

Some costs directly depend on the volume of sales, others do not directly depend, more or less constant, respectively, the description can be constructed either in the form of data on the consumption of materials per unit and the cost of materials (for variable costs), or in the form of a flow rate per unit of time.

Wage

When determining personnel costs, one should proceed from the planned staffing table. However, in addition to the list of employees, the following factors should be considered:

· The structure of salaries, the presence of piecework or bonus payments, depending on the volume of sales;

· Change in the number of personnel at different stages of the project;

· Social benefits and other personnel costs equivalent to wages (for example, compensation for meals or travel);

The presence of UST or voluntary insurance(retirement, medical).

General production costs

General production costs include expenses that are associated with the maintenance of production and maintenance of equipment. Such expenses may include the following cost items:

· The salary of workers and employees of auxiliary departments (usually, the salary is fully taken into account in the project personnel, but it is useful to give details by personnel groups, dividing it into main production, auxiliary production, administrative and commercial);

Auxiliary material costs ( utilities, waste removal);

· Costs of maintenance and technical maintenance of equipment;

· Rent of industrial premises;

· fare;

· Taxes attributed to the cost price;

Depreciation

Depreciation in the project is determined based on data on the acquired assets and their timing. useful use... Since the depreciation amounts are calculated in the financial model of the project, the justification for these amounts may not be included in the current cost description. Nevertheless, the depreciation itself should always be highlighted in the current costs and the cost price on a separate line, since in the process financial analysis a project often needs to separate depreciation amounts from other operating costs.

Administrative expenses

Administrative costs are the costs of organizing and running an enterprise. Basically, they fall into the category of fixed costs and include the following items:

· Salary of administrative personnel;

Communication and travel expenses;

· Office equipment and office supplies;

· Rent of administrative premises;

· Current payments for land;

· property insurance;

Protection costs environment;

· Consulting services and research;

· Royalties.

Business expenses

Selling expenses - expenses for organizing sales. These include:

· Salary of commercial personnel;

· Agency payments;

Transport costs associated with delivery finished products;

· Loss in delivery.

You should check the alignment of the amount of business expenses included in the project budget with the marketing plan described earlier in the business plan.

Debt service costs

Interest on loans, as well as lease payments, are included in current expenses. Like depreciation, these costs are calculated within the financial model of the project.

However, the financial plan must explicitly indicate the financing characteristics underlying the calculations, and the amounts of these costs should be shown in a separate line in the current cost structure.

Sources of financing

The section should contain the following information:

· General need for funding;

· The proposed structure of funding sources;

· The size of own funds (which will be invested in the project by the project initiator and its shareholders / participants);

· The possibility of additional (reserve) financing by the initiator of the project or other project participants;

· Proposed options for leasing financing;

· The estimated size and form of lending;

The proposed schedule for the provision, servicing and repayment of debt by the bank, and possible options bank exit from authorized capital(if appropriate funding is expected);

Proposals for the bank's control over the progress of the project and the targeted use of funds (for example, the possibility of pledging shares of the project initiator or its main shareholders; allocation of financing in the form of tranches; representation of the bank on the Board of Directors; separate accounting of project operations from current activities; transfer settlement accounts of the project with the bank; use of reserve accounts of expenses and authorization of payments; monitoring of the implementation of the project implementation schedule, etc.);

· The size, form and conditions (including preliminary) provision of financing by other project participants (if such a possibility is being considered).

Planned budget

The planned budget of the project should be based on the financial model, the requirements for which are given in Appendix 1 to these recommendations. This financial model should take into account all the items of income and costs mentioned in the business plan.

As a rule, it is enough to make three key financial statements in the main text of a business plan:

Traffic report Money;

· Profits and Losses Report;

· balance;

as well as individual financial indicators characterizing the activities of the company during the implementation of the project.

The budget should be accompanied by an indication of the conditions and tolerances under which the financial modeling was carried out. It is desirable to substantiate the conditions, the choice of which was carried out by the expert. The general list of questions disclosed in relation to the principles of building a financial model is as follows:

· Taken into account taxes, with an indication of the rate;

Simplifications used in modeling in the field of accounting, taxation, forecasting (if special simplifications were made in this project);

· The inflation rate (must always be predicted, even if the calculation is carried out in constant prices);

· The principle of building the model - in constant prices or taking into account inflation.

The recommended form of forecasting in a financial model is forecasting using inflation. However, for projects with a small share of borrowed capital, it can be considered quite correct to perform calculations in constant prices, taking this into account when calculating efficiency indicators.

The cost of living and materialized labor for the production and sale of products is called production costs. In domestic practice, the term "production costs" is used to characterize all production costs for a certain period.

Depending on the methods of attribution to the cost of certain types of products, costs are divided into direct and indirect.

Direct costs are costs that, at the time they are incurred, can be directly attributed to the cost object (costing object) based on primary documents(invoices, orders, etc.). TO direct costs include direct material costs and direct labor costs. They are accounted for on the debit of account 20 "Main production", and they can be attributed directly to a specific product. Tanasheva O.G. Analysis of costs and financial results of activities commercial organizations... Chelyabinsk, ChelSU, 2005. with. 36.

Indirect costs cannot be directly attributed to any product. They are distributed between individual products according to the methodology chosen by the enterprise (in proportion to the basic wages of production workers, the number of machine tool hours worked, hours worked, and the like). This methodology is established in the scientific policy of the organization. In practice, it is difficult to classify a certain type or item of costs unambiguously as direct or indirect. For example, depreciation of equipment is direct or indirect view costs? When sewing various types of clothing on the same sewing machine, the amortization of the sewing machine is an indirect cost in relation to the types of clothing, since at the time of its accrual it is impossible to say exactly which clothing and to what extent it relates. On the other hand, if the organization carries out only one type of activity, for example, provides services cellular communication, then the depreciation of the base station can in some cases be attributed to direct cost elements. The costs related to products manufactured, works performed and services rendered are expressed in the cost of products (works, services). The cost of products (works, services) is an estimate of the products (works, services) used in the production process natural resources, means and objects of labor, services of other organizations and remuneration of workers. In other words, it shows how much each organization costs for the production and sale of products (works, services).

The grouping of expenses by economic elements shows what exactly is spent on the production of products, what is the ratio of individual elements of expenses in the total amount of expenses. At the same time, according to the elements of material costs, only purchased materials, products, fuel and energy are reflected. Labor remuneration and social contributions are reflected only in relation to the personnel of the main activity. Zaripov V.M. The content of the concept of economically justified costs. Accounting, No. 8,2006.

The expenses of the organization by cost elements are made up of the following elements:

Rice. 1.2.

The grouping of costs by economic elements allows you to determine the most significant items of expenditure. Most often, the dominance is the cost of materials (light and food industries), energy resources (in industrial enterprises), depreciation (in oil production) or wages (in the service sector).

For all its importance, the item-by-item grouping of production costs cannot satisfy the needs of the enterprise in monitoring the amount of costs at their place of origin and intended purpose. In this regard, in planning, accounting and calculating the cost of production, costs are also grouped by cost items.

To calculate the cost of certain types of products, the organization's expenses are grouped and taken into account by calculation items. In the basic provisions for planning, accounting and calculating the cost of production at industrial enterprises, a typical grouping of costs by calculation items is established.

In order to form the cost of production, as well as to make management decisions, it is important to correctly distribute costs. The selected procedure is used when calculating income tax. Although there is a list of expenses in the legislation, the Instructions for the use of the chart of accounts stipulate that under the item "Main production" only amounts directly related to production should be displayed. About how it is more expedient to distribute direct and indirect costs, you will learn from this article.

Definition

Direct costs are costs associated with the manufacture of a certain type of product, which can be included in the cost price. These include:

• cost of raw materials and basic materials;
• the price of purchased products and semi-finished products;
• fuel and electricity costs;
• workers' wages;
• depreciation of equipment.

Indirect costs are costs associated with the manufacture of products that cannot be directly attributed to a specific type of work. They are distributed throughout the assortment. The coefficients and indicators by which the classification takes place are laid down in accounting policies.

Distribution of expenses by type of product

This process depends on the industry specificity of the organization and the costing method chosen. It is important to correctly establish the relationship between the manufactured product and the costs incurred. Indirect costs can be allocated in two stages. They are first grouped by place of origin (workshop, subdivision or department). Then they are redistributed by product type. In doing so, it is important to determine the basis for classifying costs. For example, when calculating the salary of an administration, the number of employees can be used, for calculating electricity - the area, etc.

Direct cost accounting

The costs associated with the manufacture of products are reflected in accounts 20 "Main", 23 "Auxiliary production". Analytical cost items are revealed in their sections. Accounting is made out by the following postings:

DT 20 (23) KT 2, 4, 5 - production costs are written off;

DT 20 KT 28 - losses from marriage are taken into account.

Indirect costs are reflected in the items "General production", "General business" and "Sales costs". The first group includes:

• expenses for the use of machinery and equipment;
• depreciation and repair costs of fixed assets used in production;
• utility bills;
• rental of premises, machinery and equipment used in production;
• remuneration of employees.

This is reflected in the chart of accounts as follows:

DT 25 KT 02, 60, 69, 70 - costs of servicing the main production are taken into account.

At the end of the month, the accumulated amounts are written off to DT 20 (23) in the part that is included in the cost of the main (auxiliary) production.

General running costs

• administrative costs;
• staff costs;
• depreciation of general purpose fixed assets;
• office space rental;
• payment for information, audit and other services.

Such amounts are debited:

1) to account 20 and are distributed according to individual types of services;

2) to account 46 "Implementation" as conditionally fixed costs.

At the end of the reporting period, turnovers for DT 20 reflect direct, variable costs of manufacturing products, show the actual cost. The balance is the amount of work in progress.

Calculation and analysis of direct costs

Cost allocation parameters should be fixed accounting policies organizations. The validity of the chosen method depends on financial results organizations. Let's look at a specific example.

The enterprise produced 300 tables of type A and 250 tables of type B per month. Direct production costs amounted to 225 thousand rubles. and 425 thousand rubles. respectively. The amount of indirect costs is 120 thousand rubles. During the month, 200 tables A and 100 tables were sold. B.

1. Distribute indirect costs based on straight lines.

• A: 120 * 225 / (225 + 425) = 41.5 thousand rubles;
• B: 120 * 425 / (225 + 425) = 76.1 thousand rubles.

Let's calculate the cost price = (direct costs + variable costs) \ number of manufactured products:

• A: 225+ 41.5 / 300 = 0.9 thousand rubles;
• B: 425 + 78.1 / 250 = 2 thousand rubles.

Selling costs = unit cost * number of goods sold:

• A: 0.9 * 200 = 180 thousand rubles;
• B: 2 * 100 = 200 thousand rubles.

TOTAL = 380 thousand rubles.

2. Distribute indirect costs evenly

Let's calculate the amount of variable costs:

• A: 120 * 300 / (300 +250) = 65.4 thousand rubles;
• B: 120 * 250 / (300 + 250) = 54.5 thousand rubles;

Unit cost:

• A: 225+ 65.4 / 300 = 0.97 thousand rubles;
• B: 445 + 54.5 / 250 = 1.99 thousand rubles.

Cost of realization:

• A: 0.97 * 200 = 194 thousand rubles;
• B: 1.99 * 100 = 199 thousand rubles.

TOTAL = 393 thousand rubles.

The difference between the calculations is 13 thousand rubles. The financial result of the company for the reporting period will change by the same amount.

The choice of costing method depends on the type of production, the technologies used and the characteristics of the products. The method shown is applicable if the product is manufactured in batches. Then a card is opened for each order, which displays direct and indirect costs. The unit cost is calculated by dividing the amount received by the amount of products in physical terms.

There are a number of divisions in large technology organizations. They are engaged in the production of semi-finished products and are linked to each other by a single production process. At such enterprises, costs are accounted for on a procedural basis. First, the cost is calculated for each cycle, and then these figures are summed up and the final result is calculated.

Cons of the standard scheme

In a small business, allocating costs is easy. But if several types of products are manufactured in one workshop on a piece of equipment, then the process becomes more complicated. In this case, the staff of the planning department must develop write-off rates.

Direct costs can be distributed not only to finished products, but also to:

• structural units of the organization (directorates, departments, workshops, etc.);
• processes that take place within the company;

• OS objects;
• clients;
• distribution channels, etc.

According to this classification, the same items of expenditure can be called direct in relation to certain objects and indirect - to others. This method avoids an excessive accumulation of variable costs. Example: on a certain group of equipment, several units of products are produced. Since it is impossible to calculate direct costs using the classical method, the costs are written off to the general production group. And in the next shop there is the same unit. But the cost of its maintenance is half as much. Why it happens? Because it was determined by the accounting policy that costs are allocated only to products. But you can use other methods of classification. The point is not even that the standard approach does not allow you to correctly calculate the cost. The efficiency of the business as a whole decreases.

Another example is sales costs. Usually they are also collected "in a heap" and distributed proportionally to the entire assortment. But from the point of view of business efficiency, it is necessary to track the "profitability" not only of products, but also of customers. Only in this case it is possible to evaluate the success of sales channels and to abandon unprofitable ones.

Trade Organization

The purchased materials are accounted for at the purchase price on account 41. Transportation costs are redistributed monthly between the sold goods and their balances in warehouses. Direct costs are calculated based on the average percentage taking into account the balance at the beginning of the month.

The calculation procedure is as follows:

1. The amount of stocks in the warehouse at the beginning of the month is determined.

2. The cost of goods sold and the balance at the end is calculated.

3. Average percentage = (1) / (2).

4. Direct costs = average interest * cost of the balance at the end of the month.

For DT account 44, in addition to transportation costs, the following are also displayed:

• the salary;
• rent;
• advertising;
• delivery of goods to the buyer;
• storage of goods;
• hospitality costs, etc.

The accumulated expenses on account 44 are written off to the debit of account 90.

Output

Production costs associated with the manufacture of a certain type of product are included in the cost price. Depending on the method of allocation of expenses chosen in the accounting policy, they can relate to direct and indirect. In a small business, the crushing process should not be a problem. In large technological organizations, it is more expedient to make the calculation in cycles. In other cases, the method of allocating costs by product is used.

Classification of costs by economic elements allows you to organize management accounting for individual economically homogeneous elements in accordance with their production purpose.

An economic element is an economically homogeneous type of production cost, which in the context of a particular organization cannot be differentiated in the system accounting information, that is, decompose into its component parts.

The classification of costs by economic elements makes it possible to:

* determine the overall need of the enterprise in the costs of living and materialized labor for the production of the planned volume of products;

distribute all costs over economic content;

establish the share of each element in the total production costs;

determine various indicators of the cost of the entire production output;

organize management control over material consumption, capital intensity, labor intensity and determine measures for their implementation.

The classification by cost elements is the same for all sectors of the country's economy.

In domestic practice (clause 8 of PBU 10/99), five cost elements are distinguished (Fig. 1): material costs, labor costs, social deductions, depreciation, and other costs. Vakhrusheva O.B. Management accounting: Tutorial... Dashkov and K, 2011.- 354s

In international practice, there are three cost elements: direct material costs, direct labor costs, general production costs.

Based on the classification of production costs by economic elements, an estimate of production costs is compiled, where all costs are grouped by elements.

The classification of costs by economic elements shows exactly what resources are spent on the production of products, as well as what is the ratio of individual cost elements in the total amount of costs. Only purchased materials, products, fuel and energy are reflected by material cost items. Remuneration and social contributions are reflected only in relation to the personnel of the main activity.

But at the same time, this classification does not show the purpose of production costs, their connection with the results of production and expediency.

Due to the fact that the formation of information on costs for individual elements is carried out on both management and accounting accounts, the use of such a detailed nomenclature allows the system management accounting integrate accounting information in the element-wise section for managing the organization of production.

Consider the content of the economic elements of costs.

1. Material costs. The main regulatory document, regulating the composition, size, method of assessment, method of accounting, manufacturing and acquisition of material resources, is PBU 5/01 "Accounting for inventories."

The element "Material costs" reflects the cost:

purchased from the side of raw materials and materials that are part of the manufactured products, forming its basis, or are a necessary component in the manufacture of products (work, services);

purchased materials used in the production process of products (works, services) to ensure a normal technological process and for packaging products or consumed for other production and household needs(testing, control, maintenance, repair and operation of equipment, buildings, structures, other fixed assets, etc.), as well as spare parts for equipment repair;

purchased components and semi-finished products that undergo further installation or additional processing at this enterprise;

works and services of a production nature performed by third-party enterprises or production facilities and facilities of the enterprise that are not related to the main activity. Works and services of a production nature include: performance of individual operations for the manufacture of products, processing of raw materials and materials, testing to determine the quality of consumed raw materials and materials, monitoring compliance with the established technological processes, repair of fixed assets and so on.

The expenditures of material resources prevail in the expenditures of most economic organizations and require special attention from managers. They are diverse in content and purpose, places of purchase and storage at the enterprise, by suppliers and by consumers within the organization. It is important not only to timely purchase raw materials, materials, components, tools in sufficient quantities at affordable prices. It is necessary to deliver them by the most economical mode of transport, to ensure the safety, rationality of industrial consumption, timely delivery to the places of use, accounting, waste disposal.

Part of the material resources can be manufactured or mined directly at the enterprise itself. Partially for this they use semi-finished products and waste from other industries. Many types of raw materials and materials require preparation for production consumption: sorting, picking, drying, grinding, etc.

The amount of material costs is made up of the cost of consumption of raw materials, materials, purchased semi-finished products, fuel, water and energy of all types, part of transport, procurement and other costs for their purchase. In the manufacture of products, it is directly related to the production costs of the reporting period in which the expense took place. material values... The composition of material costs as an economic element of costs, in addition to raw materials, basic and auxiliary materials, purchased semi-finished products, includes costs for fuel and energy, spare parts and other materials for repairs, for the maintenance and operation of fixed assets, including environmental protection.

According to technological characteristics, raw materials include products of the extractive industries and agriculture, which form the material basis of products. The cost of own raw materials includes labor costs for its extraction or production, and in some cases, processing. The costs of producing or extracting own raw materials are allocated in management accounting as an independent cost center and a center of responsibility.

Auxiliary materials do not form the main material content of the product and are consumed for various production and operational needs of the enterprise.

In production costs, the cost of raw materials and materials is determined after deducting returnable (used and sold to the outside) waste. The costs of purchased products and semi-finished products include the cost of products purchased in the course of industrial cooperation (bearings, electric motors, devices, pumps, etc.), blanks and semi-finished products, which are then included in the products manufactured by enterprises. By their nature, these costs embody the costs of living and materialized labor that took place at other enterprises. At the head enterprises of heavy engineering, in the aggregate of the costs of purchased units and semi-finished products, the cost of components that are not attributed to the cost of manufactured products is isolated.

Fuel consumption in planning and cost accounting is divided into the following types:

for technological purposes for foundries, forging, thermal and other production shops in accordance with the volume of work on the production;

for the generation of all types of electrical and thermal energy, oxygen, compressed air, cold, etc. in the energy shops and services of the enterprise;

for the needs of factory transport (locomotives, steam locomotives, cars, tractors, etc.);

for heating buildings.

When an enterprise uses the fuel of its production or preparation, the costs of its production are allocated in the total amount of costs as a complex cost item, the costs of the enterprise for the purchase of fuel from outside are taken into account separately.

The consumption of electricity and heat is a specific type of production costs. They have no material content and represent a special kind of services, the amount of consumption of which can be established at the place of formation of costs. Therefore, energy costs are attributed to the cost of individual products on a direct basis only when they are directly involved in the manufacture of products, for example, when heating metal in rolling, forging and stamping, press shops, in welding, during electrolysis, bench and control tests of engines, production of compressed air, oxygen, etc., and in all other cases they are included in the complex costs.

When determining the cost of purchased energy, in addition to its cost at established tariffs, the costs of transformation and transfer to workshops and services for consumption are taken into account.

Transport services of third-party organizations for the transport of goods within the enterprise (movement of raw materials, materials, tools, parts, blanks, other types of goods from the central warehouse to workshops (departments) and delivery of finished products to storage warehouses, to the station (port, pier) of departure also include to services of an industrial nature.

Material costs may include the cost of fixed assets, the initial estimate of which is no more than 20 thousand rubles.

The cost of recyclable waste is excluded from the cost of material resources. Recyclable waste is the remnants of material resources formed during the production process that have completely or partially lost the consumer properties of the feedstock and, therefore, are used with increased costs or are not used at all for their intended purpose.

Waste can also be irrecoverable, that is, those that are impossible or impractical to use with existing equipment, technology and organization of production (spray, waste, etc.). Non-recoverable waste is not subject to assessment.

Does not apply to recyclable waste:

• a) remnants of material resources, which, in accordance with the established technology, are transferred to other divisions as a full-fledged material for the production of other types of products;
• b) incidental (associated) products, the list of which is established by industry guidelines.

The assessment of recyclable waste is carried out depending on their nature and direction of use. Returnable waste is assessed:

at a reduced price of the initial material resource if they can be used for main production, but with increased costs for auxiliary production, the manufacture of consumer goods or when sold to the outside. At the same time, the amount and cost of returnable waste is determined in a direct way for each type of product. If this cannot be done, they are distributed according to the types of products in proportion to the quantity and value of the raw materials or materials consumed;

at the full price of the starting material, if the waste is sold to the outside for use as a full-fledged resource.

Inventories are accepted for accounting by their actual cost(Clause 5 PBU 5/01).

The cost of material resources, reflected in the "Material costs" element, is formed on the basis of their purchase prices, markups (markups), commissions paid to supply and foreign economic organizations, the cost of services commodity exchanges, including brokerage services, customs duties, transportation, storage and delivery charges carried out by third parties.

The costs associated with the delivery (including loading and unloading operations) of material resources by transport and the personnel of the enterprise should be included in the corresponding elements of production costs (labor costs, depreciation of fixed assets, material costs, and others).

The cost of material resources also includes the costs of enterprises for the purchase of containers and packaging received from suppliers of material resources, minus the cost of this container at the price of its possible use in cases where prices for them are set especially in excess of the price of these resources.

According to clause 68 Methodical instructions for the accounting of inventories (MPZ), the actual cost of materials purchased for a fee includes:

Cost of materials at negotiated prices;

Transportation and procurement costs;

The costs of bringing materials to a state in which they are suitable for use for the purposes provided for in the organization.

Transportation and procurement costs include the cost of:

transportation, storage of materials to the warehouse of the organization;

payment of interest to suppliers for a commercial loan provided;

commissions paid to supplying, foreign economic organizations;

the cost of services of commodity exchanges;

customs duties and other similar costs associated with the procurement of materials.

A characteristic feature of individual industries (confectionery, furniture production) is a large assortment of consumed material resources, obtaining the same type of material from several suppliers, which can change throughout the year. Therefore, when planning transportation and procurement costs, actual data for the previous quarter are used, on the basis of which the percentage for transportation, storage and delivery is calculated to the cost of consumed material resources.

In addition, the actual cost of products (works, services) reflects:

losses from marriage;

costs of warranty repair and warranty service of products for which the warranty period is established;

losses from downtime due to internal production reasons;

shortage of material assets in production and in warehouses in the absence of guilty persons;

costs of compensation for harm caused to employees by injury, occupational disease or other damage to health associated with the performance of their labor duties, when making payments to compensate for the specified harm in the manner and under the conditions provided for by the legislation of the Russian Federation;

payments to employees dismissed from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff.

The cost of material resources does not include the amount of value added tax paid to suppliers, transport and other organizations.

All information on the availability of movement of material resources is concentrated in section II of the Chart of Accounts "Inventories".

To control the composition of costs by their places of origin, it is necessary to know not only what was spent in the production process, but also what purposes these costs were made for, that is, take into account the costs in the areas in relation to the technological process.

Such accounting allows you to analyze the cost of its component parts and for some types of products, to establish the amount of costs for individual structural units. The solution to these problems is carried out by using the classification of costs by items of calculation (cost items, cost items).

The cost item is the production costs of a certain economic content, which form the cost of both individual types of products (works, services) and products as a whole.

This classification is based on economic purpose production costs, their calculation composition and methods of their inclusion in the cost of certain types of products (directly or indirectly, by assigning them in proportion to the distribution base chosen in the organization).

The list of cost items, their composition and methods of distribution by types of products are determined by industry guidelines on planning, accounting and costing, taking into account the nature and structure of production.

The classification of costs by calculation items makes it possible to single out the direct costs of certain types of products. This allows you to more accurately calculate the cost of these products.

An example of estimated cost items in enterprises:

• 01. Raw materials, basic materials and semi-finished products.
• 02. Purchased components and semi-finished products, production services of third-party enterprises and organizations.

Recyclable (recyclable) waste (deducted).

Waste at the cost of use (deducted).

Auxiliary materials for technological purposes.

Fuel for technological purposes.

Energy for technological purposes.

Labor costs of production workers.

Social contributions:

Equipment maintenance and operating costs.

Expenses for preparation and development of production.

Workshop costs.

Associated semi-finished products (deducted).

Unfinished production:

Workshop cost.

General running costs.

Other production costs.

By-products (deducted).

Losses from marriage.

Production cost.

Selling expenses.

Full cost of marketable products, including:

All losses are from marriage.

Some of the costing items are the same by name as the economic elements. They also largely coincide in terms of their economic content. The amount of cost items determines the amount of production costs that form the cost of work in progress, type, unit and the entire output of finished goods, work performed and services rendered. But there are also differences. For example, the item "Raw materials and basic materials" reflects the cost of material resources only purchased, but also of own procurement, and the item "Material costs" includes only purchased material resources, including fuel and energy for technological purposes.

Depending on the methods of inclusion in the cost of products (works, services), costs are classified into direct and indirect

This grouping of costs can be considered either in relation to certain types of products, or to the volume of output and sales as a whole.

Direct - costs that directly, without distribution, can be included in the cost of a specific type of product, that is, at the time of occurrence, they can be directly attributed to a cost object (costing object).

They are directly related to the manufacture of products and are included in the cost of a specific type of product by the direct counting method in accordance with the established consumption rates and on the basis of primary documents (orders, invoices, etc.).

At the same time, direct costs mainly include costs for raw materials, basic materials, purchased semi-finished products, fuel and energy for technological purposes, for the remuneration of production workers with corresponding charges.

Direct costs are accounted for in the corresponding calculation accounts of production and circulation costs (20 "Main production", 23 "Auxiliary production", 29 "Service production and economy").

Direct costs are subject to distribution by type of product in order to determine the cost of each unit of manufactured products. When distributing them, it is necessary to establish a correspondence between the products produced and the direct costs incurred. This is not so easy to do if several types of products are produced in the same workshop, on the same equipment using the same materials.

In this case, direct costs that are not subject to direct distribution (wages of workers in the main production involved in the production of several types of products, costs of auxiliary production, etc.) are distributed in proportion to some quality indicator (the cost of materials consumed in the production of a specific type of product , sum wages workers employed in the production of a specific type of product, etc.). As a rule, they are distributed in proportion to the norms developed by the technological and planning departments.

The selected procedure for the distribution of direct costs between types of products must be fixed in the accounting policy of the organization.

In industries where one type of product is produced, all production costs are direct.

In management accounting, they can be accounted for either on the debit of account 20 "Main production", or on the thirtieth accounts.

Indirect - costs incurring general character produced for the release of several types of products and therefore requiring distribution.

Direct material costs include the costs of raw materials and basic materials. Direct material costs are materials that become part of the finished product, their cost is directly and economically, without special costs attributed to a specific product. The amount of direct material costs cannot be calculated by multiplying the amount of materials that should be used for the production of a specific type of product by the price per unit of materials. In some cases, the cost of calculating the cost of materials associated with a particular product is too high. These materials are accounted for as auxiliary, and their costs are attributed to indirect material costs. The costs of supplies are included in general production costs.

Let's continue with an example of a garment factory. The cost of the material (fabric) from which jeans are sewn are direct material costs. The costs of threads, zippers, buttons, buttons can be calculated relative to a specific type of product (model and size), but the costs of creating such an accounting system will many times exceed the cost of auxiliary materials, so they are preferred to be considered as indirect material costs.

Each organization, based on the specifics of the production process, independently decides which materials are to be attributed to the main and considered as direct costs, and which to be auxiliary and included in the general production costs. So, if gold is used as a finishing material, then its cost is too high to be attributed to general production costs, therefore it is taken into account directly as part of direct material costs for each type of product.

In-house analysis material costs begins with an analysis of the ratio of the amount of actual material costs to the planned value, the relative implementation of the planned indicators is determined:

ΔМЗ = МЗ (f) - МЗ (n)

МЗ (p) = МЗф / МЗп * 100%

ΔМЗ (f) = МЗф / МЗП * 100%

Where,
ΔМЗ - deviation of the amount of actual material costs from the planned value, rubles;
МЗф - actual material costs of the reporting period;
МЗп - planned material costs;
МЗ (п) - relative fulfillment of the plan of material costs,%;
ΔМЗ (f) - dynamics of actual costs in comparison with the previous period;
МЗП - actual material costs for the previous period.

When analyzing the structure of expenses, the share of certain types of material resources in their total cost for the past and reporting year, determine the deviation and identify the reasons for the change.

The approximate structure of the table of analysis of material costs

The main objectives of the analysis of direct material costs as the main component of the cost are:

identification and measurement of the influence of individual groups of factors on the deviation of costs from the plan and their change in comparison with previous periods;

identification of reserves for saving costs and ways to mobilize them.

Material cost analysis

As a rule, the largest share in the cost of production is occupied by the cost of raw materials and materials.

Figure 1. The system of factors influencing material costs

Material cost analysis carried out by studying the factors that affect the total amount of material costs (factor analysis of material costs). These factors are:

• volume of production (VVP);
• average cost units of material resources (CM);
• consumption of raw materials and materials per unit of production (UR).

To study the influence of these factors, the following factor model is used:

MZ = VVP * ∑ (UR * CM)

The calculation of the influence of factors is carried out by the method of chain substitutions:

МЗп = VВПп * ∑ (УРп * ЦМп)

MZusl1 = VVPf * ∑ (URp * CMp)

MZusl2 = VVPf * ∑ (URf * CMp)

MZf = VVPf * ∑ (URf * CMf)

Where, МЗ - material costs for the production of products; МЗп - planned material costs; МЗф - actual material costs (further similarly).

Change in material costs for a product due to:

a) the change in the consumption rate is calculated by the formula:

ΔMZ (ur) = MZusl2 - MZp

In the production process, a situation is possible in which one type of material (raw material) is replaced by another, as a result of such a replacement of one material with another, not only the amount of materials consumed per unit of production changes, but also their cost:

ΔMZ (ur1) = ΔUR (1) * CM0 + ΔCM * UR1

ΔUR (1) = UR1 - UR0

ΔCM = CM1 - CM0

Where,
УР0, ЦМ0 - consumption and price of raw materials and materials per unit of production before replacement;
УР1, ЦМ1 - consumption and price of material after replacement.

b) changes in the unit cost of the material is defined as:

ΔМЗ (cm) = МЗф - Мzusl

The influence of factors on the amount of direct material costs is determined by the following formulas:

a) change in the volume of production:

ΔMZ (vvp) = MZusl1 - MZp

b) change in material consumption for the product:

ΔMZ (ur) = MZusl2 - MZusl1

c) change in the cost of material resources:

ΔMZ (cm) = MZf - MZusl2

Calculations are carried out for each type of product on the basis of planned and reported calculations with the subsequent generalization of the results obtained as a whole for the enterprise. The total amount of deviations in the value of material costs under the influence of the above factors should be equal to the difference between the actual and planned values ​​of direct material costs.

Let us illustrate the factor model of the analysis of direct material costs using an example.

Let's say Vector LLC is engaged in the production of a product, three types of material are used in the production of a product. Let's determine the influence of factors on the total amount of direct material costs for the reporting period.

Table 1. Calculation of the influence of factors on the amount of direct material costs per unit of production

Using the method of chain substitutions, we determine the material costs (table No. 2).

Table 2. Material costs of production

From table 2 it follows that, specific material costs for the production of 1 unit. product increased by 457 rubles due to an increase in the unit price of material resources by 461 rubles, while due to a decrease in the consumption rate by one unit, material costs for the product decreased by 46 rubles.

The total material costs increased by 9220 rubles in reporting period compared with planned indicators due to changes in:

1. volume of production: 3740 rubles.
2. material consumption for the product: -606 rubles.
3. cost of material resources: 6086 rubles.

The above data indicate that the main factor in the growth of costs is the increase in the unit cost of material resources.

Analysis of the material costs of the enterprise(download the table)

Analysis of direct material costs, taking into account the structure of marketable products

In the case of multi-product production, for the analysis, I use a modified factor model that takes into account the structure of marketable products (EA).

МЗ = ∑ (VВП ​​* УД * УР * ЦМ)

To do this, it is necessary to recalculate the costs of manufacturing products:

a) according to plan:

МЗп = ∑ (VВПп * УРп * ЦМп)

b) according to the plan, converted to actual volume production of products:

MZusl1 = ∑ (VVPp * URp * CMp) * Ivp

Ivp = VVPf / VVPp

c) according to planned rates and planned prices for the actual output of products:

MZusl2 = ∑ (VVPf * URp * CMp)

d) actually at planned prices:

MZusl3 = ∑ (VVPf * URf * CMp)

e) in fact:

МЗф = ∑ (VВПф * УРф * ЦМф)

The influence of factors on the change in the total amount of material costs is determined by the formulas:

1) Change in the volume of production:

ΔMZ (vvp) = MZusl1 - MZp

2) Change in the structure of production:

ΔMZ (beats) = MZusl2 - MZusl1

3) Change in the specific consumption of materials:

ΔMZ (ur) = MZusl3 - MZusl2

4) Change in prices for raw materials and supplies:

ΔMZ (cm) = MZf - MZusl3

Consider the following example of analysis of direct material costs, with multi-product production.

Table 4. Analysis of material costs by type of product

Let us determine the influence of the structure of manufactured products on the amount of direct material costs.

In the reporting period, the total costs of manufacturing the products of Vector LLC increased by 9372 rubles in comparison with the planned indicators, including product No. 1 - 9220 rubles, product No. 2 - 152 rubles.

Table 5. The total cost of materials for the production of products

Based on the data in table. 5 it can be established that, the total amount of direct material costs for the production of products increased due to changes:

• volume of production: 1537 rubles.
• structure of production: 1001 rubles.
• specific consumption of materials: -849 rubles.
• prices for raw materials and supplies: 7684 rubles.

Factor analysis of direct material costs(download the table)

Bibliography:

1. Abryutina N.S. A.V. Grachev Analysis of the financial and economic activities of the enterprise: Study guide - M .: "Business and Service", 2007.
2. Savitskaya G.V. Analysis economic activity enterprises 5th ed., rev. and add. - M .: Infra-M, 2009.
3. Savitskaya G.V. Methodology for a comprehensive analysis of economic activity: A short course for higher. study. institutions / G.V. Savitskaya. - 3rd ed., Rev. - M .: Infra-M, 2007.