in accordance with which products are produced in a particular company, what its scope and complexity of the technical specifications, depending on the complexity of production and technological processes used certain methods of accounting costs.In modern analytic practice, the most commonly used in enterprises are as follows.
Simple, or, as it is called in the literature, odnoperedelny method is used in those types of production activity, which is not entirely a work in progress, or its share is negligible.Examples of such industries and enterprises can serve those who are engaged in coal mining.
The essence of this method is as follows: the cost of production is calculated by dividing the total cost of all the physical quantities of output.
applied in practice accounting methods include production costs and custom method.It is most often used in heavy machinery, because the object of accounting is a separate order, and such businesses are classified as small-scale.Quite common method of analysis and development activities, the production of which is a single character.When using this method to calculate the actual cost of orders should include an amount that is planned production plan for the month.And in the production of large aggregates can be formed orders for the manufacture of their individual units.In contrast to other methods that require cost accounting for production, and the methods of indirect costs must comply with the established on the basis of distribution enterprise.The main feature of it is the determination of cost upon execution of the order means dividing the cost by the amount of the production order made (in units).
Poperedelny method is used, as a rule, light and food industry, for example in the production of sausage products.Are two main types of cost accounting - semi-finished and bespolufabrikatny.With the first production of each production cycle is largely semi-finished product for later, and therefore can be used as a final product before the completion of the production cycle.With this method the cost of semi-finished products, as suggested methods of accounting of production costs, are recognized in a special article.
Standard method takes into account that the formation of the cost of production at the enterprises of large-scale production is significantly different from the above, and therefore the method of accounting it also has its differences.First, this method is most effective for businesses of manufacturing industries, where there is large-scale production (for example - the furniture industry).And secondly, the analysis estimates the cost of production should be in the nature of monitoring, taking into account the dynamics of a permanent deviation from the accepted norms of the enterprise cost.
distinctive feature consists in the fact that it is necessary to differentiate the actual costs, and those identified established norms.This is substantiated by the fact that any change in the rules inevitably entails a change in the level of costs.
, however, have a standard method has some limitations, which can be attributed to its shortcomings.So, if the general economic situation is unstable, then of course, about any innovation and introduction of advanced technologies and can be no question.Consequently, the grounds for the application of effective regulatory method also will not be.
As you can see, any of the methods considered is peculiar only to his analytical approach to the accounting methods of production and distribution costs.The totality of these methods in the analysis and evaluation is complemented by work in progress.
