Article calculation determines the cost in terms of value per unit or group of units of finished products.We can talk about certain types of productions.Costing allows you to create and compare planned and actual cost of the object or product that gives it the right to be the basis for their evaluation.For example, a construction company in the method for estimating costs used in relation to the objects of accounting in monetary terms.Article calculation is the basis for determining the average production costs and the establishment of the cost of production.Today, the scientific community the classification of cost accounting for production and calculation of the cost of finished products are quite controversial.Thus, industry regulations and instructions relating to the planning, accounting and costing, there are two main methods of such account: poperedelny and custom.However, when reading the economic literature can be found also other methods or a combination of those already mentioned.
For example, the method comprising the required articles costing, responsible for cost accounting method or by the regulatory incomplete cost that can not be used as an alternative to poperedelnogo and custom.Each of these methods is a characteristic of the formation of an independent separate cost accounting.This fact allows to put into practice many combinations of methods containing costs accounting articles.
necessary to note the classification of methods of forming the cost of a business entity, depending on the choice of an object.It is determined by the technological aspect of the production process.
All articles are costing objects defined certain products.For it is necessary to calculate the actual cost.For example, in the engineering industry - it can be a separate part or whole equipment, passenger transport - a separate route in the catering - a specific dish.Selecting an object costing article refers to the most important question of all accounting policy of a business entity, as it was his decision may depend on the division of costs for indirect and direct.Also, based on the decision, the general structure formation is effected analytical accounting system.
Article calculation in the context of units are taken into account in the following units:
- natural (meters, pieces, etc.);
- semi-natural;
- cost (consulting services, purchase of securities, etc.);
- work (measurement of the shipment - tonne-km);
- time (man-hours, machine-hours).
The main difference between the various methods of cost accounting is to determine their object.Thus, when the boiler process as the object is subject to production, at the Custom - specific product at poperedelnom method - the process itself.
