Expenses of the enterprise
The costs of the enterprise are the costs andlosses, which are formed in connection with the implementation of its core business. Typically, they form a form of reduction or outflow of the asset. The expenses of the enterprise are reflected in the reporting documents on losses and profits in accordance with the direct link between the receipt of funds for specific items and the costs incurred. Such a reception is called the matching of incomes and costs. In the reporting, thus, the revenues and accounting expenses for their receipt are correlated.
In accordance with accounting technology, costs should beaccumulate on the relevant accounts: "materials", "payroll", "depreciation", "main production" and "finished products." These funds should not be written off to the implementation account until such time as the services, work, products with which they are interconnected will not be realized. Only at the time of marketing, the company recognizes its profits and the associated part of the costs. Concerning the "sale" account, in essence, the costs of the enterprise reflect the cost of the goods sold.
In accordance with the place of origin costsgrouped by the shops, factories, sections and other structural divisions of the company. Such consolidation is necessary for the formation of accounting in accordance with the centers of responsibility and setting the production cost of services, works or goods.
The cost carriers are those services, works or products that are intended for sale.
By types, the costs of the enterprise are divided by counting items and economically homogeneous components.
Management accounting has a very diverse classification, which depends on the task that needs to be addressed. The main ones are:
- calculation of the cost price of the manufactured goods and determination of the amount of income received;
- Planning and decision making;
- regulation and control over the activities of the responsibility centers.
The solution of each problem corresponds to a certainclassification of costs. So, in order to calculate the cost of a manufactured product and determine the amount of income received, the costs are divided into:
- direct and indirect;
- expired and incoming;
- complex and one-component;
- non-production and production (included in the cost of goods);
- one-time and current;
- basic and overhead costs.
For planning and decision-making allocate the following costs:
- conditionally-constant, variable, constant, conditionally-variable;
- taken and not taken into account in assessments;
- Imputed;
- irretrievable;
- unplanned and planned;
- incremental and limiting.
To ensure the functions of regulation and controlin management accounting allocate unregulated and regulated costs. Particular importance is given to adjusting costs in accordance with the actual production volume, that is, the formation of flexible estimates.
The main costs of the company include all the resources. This category includes objects of labor in the form of raw materials, purchased semi-finished products, basic materials. The main costs include depreciation of fixed assets, wages of key employees, along with charges on it, and so on. The consumption of all these resources is related to the production of goods (the provision of services).
Formation of overhead costs is due tofunctions of management, which, in accordance with their purpose, role and nature are different from the functions of production. These costs are usually associated with the management and organization of the company and are considered indirect in accordance with the method of assigning them to the carrier (the object of accounting).
