In the administrative regulated economy of one of the main tasks of accountants was to compile information on production costs and identify the cost of production as a basis for setting their prices.The cost planning principle was used full cost accounting, which is reflected in the drafting of the standard cost estimate in the context of cost items.Currently, demand, supply and price are the main factors of regulation of market relations.This fact can not be taken into account as it depends on him profit business entities and their further economic development.In this regard, it is appropriate to use the calculation of the profitability of products, which is used in developed markets.
in the cost structure of modern industrial enterprises ever-increasing share of gain overheads - from 30 to 40% of all material and labor costs.With the growth of technical equipment of enterprises, automation of production and management processes, the introduction of advanced technologies and the development of international relations overhead undergone significant structural changes.There are new analytical cost items, increased their value potential, which tends to further increase.All of this significantly changes the methodology governing the calculation of profitability accounting.
In accordance with the methodological recommendations of the industrial organizations recommended general expenses included in the cost of certain products is directly proportional to:
- salary costs;
- profit margins;
- direct costs;
- sum of basic salary and overhead cost;
- planned production volume at current prices;
- the estimated rates.
Businesses can use other techniques specific to their production and differences in the structure, with an indication of their accounting policies in the organization.Currently, most organizations are using industrial applications such calculation of return on assets, which for the distribution of variables (overhead) expenses are one of the two most economically sound allocation methods:
- proportion to the amount of the basic salary and overhead cost;
- proportion to salary costs.
recently began to be used and method of distribution in proportion to the direct costs.In the context of a standard method widely used regulations (estimated) rate.All this method, on which the calculation of profitability depends on the type of expenditure and allocation purposes.For example, the overhead costs (ODA) allocated to one methods, general (VPS) - on the other.
distribution costs helps to solve at least three problems:
- the need to stimulate the recovery of indirect costs;
- intensify the use of economic and financial reserves and the economy;
- encourage managers of profit centers to enhance cost control services.
decision criterion in this case - the result achieved profitability;justice;profitability.
In each case, for example, where necessary to calculate the profitability of the project specific economic undertakings, it is appropriate to allocate the steps of the distribution's expenses:
- variety of objects that are the costs;
- definition and sum of costs attributable to the objects.
- definition database for the distribution of the ratio of costs to the accounts collected objects.
- determination of the coefficients of overheads by dividing the dependent variable on the independent.
- allocation of expenses to a specific object.
At the same time, it should be noted that the imperfections of the distribution coefficients are shown in the following expenses:
- monthly expense ratios can be distorted in some months;
- certain indirect costs vary monthly;
- volume of production subject to monthly fluctuations.
therefore currently in the accounting of many organizations in the forecast calculations, which are the main content in the profitability calculation and calculation of cost of production, a new (market) rate - profit margins.With the development of market economy, when economists should closely monitor the profitability of each product, the most economically literate by the cost-sharing is such a - margin.
In foreign accounting standards, this technique is recommended and widely used in practice.In particular, when using marginal costing the organization of cost accounting used classification of expenses into variable and fixed.Actual manufacturing cost and profitability are then determined only variable costs, and therefore they are presented in a truncated form, and fixed costs in total related to accounts and implementation involved in determining the cost of sales.The difference between the proceeds of variable costs and the cost is marginal income.Subtracting from the marginal income fixed costs determined by sales and profit margins.
