costs of the enterprise is a cost and losses, which are formed in connection with the implementation of its core activities.Typically, they form the shape or reduce the outflow of the asset.Expenses are recorded in the company accounting documents of the profit and loss account in accordance with the direct connection between the flow of funds to specific items and costs incurred.This technique is referred to as the related income and expenses.The statements thus relate to income and accounting costs of their production.
In accordance with the technique of accounting costs must be accumulated in those accounts, "materials", "calculation of wages", "amortization", "primary production" and "finished products".These funds should not be charged to the account of the implementation until such time as the service works, products with which they are interconnected, will not be realized.Only when the company recognizes its sales revenue and the associated part of the costs.Regarding the accounts "sale" essentially reflect the costs of the company cost of goods sold.
according to the place of occurrence of costs grouped by shops, manufacturing, and other areas of structural divisions of the company.Such integration is necessary for the formation of accounting in accordance with the centers of responsibility and setting a production cost of services, works or goods.
media costs - these are the services, works or products that are intended for marketing.
by expenditure enterprise share on articles counting and economically homogeneous components.
Managerial Accounting has a very diverse classification, which depends on the task to be solved.The main of them should include:
- calculation of the cost of manufactured goods and the determination of the amount of income received;
- planning and decision making;
- regulation and control over the activities of the centers of responsibility.
each task corresponds to a classification of costs.So, in order to calculate the cost of manufactured goods, and determine the amount of income received costs are divided into:
- direct and indirect;
- past and incoming;
- one-component and complex;
- Non-manufacturing and production (included in cost of goods);
- one-time and current;
- basic and overhead costs.
for planning and decision-making are the following costs:
- conditionally fixed, variable, constant, semi-variable;
- received and not taken into account in the assessment;
- imputed;
- irrecoverable;
- unplanned and planned;
- incremental and marginal.
to provide the functions of regulation and control in management accounting emit unregulated and regulated costs.Particular importance is attached to the correction of expenditure in accordance with the actual production capacity reached, that is, the formation of flexible budgeting.
The main costs include all the resources of the company.This category includes objects of labor in the form of raw materials, purchased semi-finished products, basic materials.The main costs should include the depreciation of fixed assets of production, salaries of key personnel together with charges on her and stuff.Consumption of all these resources is associated with the production of goods (services).
formation overhead costs due to the control functions, which, in accordance with their purpose, role and functions of the different nature of the production.These costs typically associated with the management and organization of the company and are considered indirect, in accordance with the method of assigning them to the vehicle (accounting object).
