General principles of formation and accounting of costs by responsibility centers. Assessment of indicators of financial and economic condition and factor analysis of the formation of enterprise costs. Management of inventory formation and factors for reducing organizational costs.
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Transcript
1 UDC FEATURES OF COST ACCOUNTING IN THE FIELD OF MECHANICAL ENGINEERING Durymanova M.V. student Perm National Research Polytechnic University Perm, Russia Abstract The article discusses the features of accounting in the field of mechanical engineering. The basic concepts of mechanical engineering and its branch subgroups are given. Cost items for production and sales of products are listed. The features of production organization are considered. Methods and objects of calculation and the main groups of production cost standards are also highlighted. Key words: Mechanical engineering, industry subgroups, production cost accounting, cost items, costing. FEATURES OF ACCOUNTING COSTS IN THE FIELD OF MECHANICAL ENGINEERING Durymanova M.V. student Perm National Research Polytechnic University, Perm, Russia Annotation In the article the peculiarities of accounting in the field of mechanical engineering. Given the basic concepts of engineering and its industry subgroups. Painted article of expenses for production and production implementation. The peculiarities of organization of production. Also, selected methods and objects of calculation and the main groups of norms of production costs. Keywords: Engineering, industry subgroups, cost accounting, cost items, calculation. Mechanical engineering is a branch that determines the sectoral and territorial structure of industry in the world, supplies all sectors of the economy with machinery and equipment, and produces various consumer goods. It also produces various household and cultural products.
2 Mechanical engineering is divided into three groups: labor-intensive, metal-intensive, and knowledge-intensive. Then, these groups are divided into the following industry subgroups: 1. Heavy engineering. It belongs to material-intensive industries with high metal consumption and relatively low labor intensity. Heavy mechanical engineering is a group of mechanical engineering branches engaged in the development and production of: metallurgical equipment (metallurgy), mining equipment, heavy forging and pressing equipment, handling equipment and machinery, heavy excavators, equipment for the generation and transmission of electrical energy (power engineering) and others equipment. 2. General mechanical engineering is a group of mechanical engineering industries that are characterized by average consumption rates of energy, metal, and low labor intensity. General engineering is divided into: transport engineering (railway engineering, shipbuilding, rocket and space industry, aviation industry), agricultural engineering, production of technological equipment for various industries. 3. Medium-sized mechanical engineering is a set of enterprises with low metal consumption, but at the same time, high energy and labor intensity. Medium-scale mechanical engineering includes: aircraft manufacturing, automotive manufacturing (automotive industry), machine tool manufacturing, production of equipment for the printing, light and food industries, tractor manufacturing, construction of household appliances (household appliances and machinery industry), construction of robots (robotics).
3 4. Precision engineering is aimed at areas with a high technical culture of workers. These are mainly large urban agglomerations. The main branches of precision engineering include: instrument making, electrical engineering, radio engineering and electronic engineering (radio engineering and electronics industry). 5. Production of metal products and blanks: production of cutlery, cutlery, locks and hardware, fittings, production of mass metal products (hardware), wire, ropes, nails, fasteners. 6. Repair of machinery and equipment. Distinctive features of the organization of production in mechanical engineering: division of production into main and auxiliary, production of a significant number of identical products of the model and their modifications, production of a set of spare parts, castings and forgings on the side, production of consumer goods, difficult-to-design products, large range and volume of parts and nodes. The distinctive features of technology and organization of production at mechanical engineering enterprises are determined by the need to divide costs into groups according to: the place of their origin, production, workshops, sections; types of products: semi-finished products, finished products; orders; calculation items of expenses, which allows you to determine the purpose of expenses and their significance and establish in which areas you need to look for ways to reduce production costs. In the production of machines, the following nomenclature of cost items for production and sales of products is used: raw materials and materials;
4 purchased components, semi-finished products and services of cooperative enterprises; returnable waste (subtracted); auxiliary materials; fuel and technological purposes; basic wages for production workers; additional wages for production workers; social insurance contributions; expenses for preparation and development of production; wear and tear of tools and devices for specific purposes, other special expenses; costs of maintaining and operating equipment; target expenses; general production expenses; losses from marriage; other production costs; administrative expenses; selling expenses . In mechanical engineering, standard and custom methods of cost accounting and calculation are mainly used. The normative method is considered especially promising in mechanical engineering. The normative method is used in areas of the manufacturing industry with mass and serial production of diverse and complex products. The essence of this method is contained in certain types of production costs taken into account according to current standards provided for by standard calculations. The custom method is used in repair work and other industries. With this method, the object of accounting and costing is a special production order. In free accounting, costs are divided into types of products, orders, processing stages, workshops, etc. The method of consolidated accounting and the procedure for compiling reporting calculations depend on the type of production, the number of types of products produced, the technology of their production, the structure of production management, as well as the methods used for accounting and calculating the cost of production. Consolidated accounting of production costs is carried out on the basis of the final data of workshop cost accounting sheets obtained as a result of processing primary documentation drawn up in the prescribed manner. At enterprises with
5 shop management structure, consolidated accounting should ensure the allocation of costs of individual shops in the cost of production. At enterprises with a shopless management structure, consolidated accounting of production costs can be carried out by type of product for the enterprise as a whole. Consolidated accounting data is used to calculate the actual cost of production. Bibliographic list: 1. Letter of the Ministry of Finance of the Russian Federation dated N 66 “On Methodological recommendations on the composition and accounting of costs included in the cost of design and survey products (works, services) for construction, and the formation of financial results.” 2. Reference information: "Basic regulations and documents regulating accounting in the Russian Federation" On accounting at mechanical engineering and metalworking enterprises.
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The most important part of the accounting work of any production organization is undoubtedly accounting for the costs of production and determining its cost.
Let’s use the concept of “product cost” given in the economic dictionary from Glossary.ru:
“Product cost is the totality of direct costs associated with the production of a product; all types of costs incurred in the production and sale of a certain type of product.”
The main objectives of production cost accounting are:
· timely and correct reflection of actual production costs for relevant items;
· providing information for operational control over production;
· identifying reserves for cost reduction and preventing unproductive expenses and losses.
Organization of cost accounting for production should be based on the following principles:
· constancy of accepted methods of accounting for production costs and calculating production costs throughout the year;
· completeness of recording of all business transactions;
· correct attribution of income and expenses to reporting periods;
· differentiation in accounting for current and capital costs, and so on.
Let us note that until January 1, 2002, the main regulatory document for determining the cost of products (works, services) was the Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits.”
However, the effect of Regulation No. 552 was canceled by Chapter 25 of the Tax Code of the Russian Federation “Organizational Income Tax”, and now, to determine the cost of products (works, services), business entities use the Accounting Regulations PBU 10/99 “Organization Expenses”, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n, and for the purpose of calculating profit the Tax Code of the Russian Federation is used. In fairness, it must be said that PBU 10/99 is an accounting standard that establishes general rules for the formation in accounting of information about the expenses of commercial organizations. And the cost of products (works, services) largely depends on industry specifics - on the composition and size of the recorded production costs, features of the technological process, production structure and other factors that influence the size and list of expenses.
It should be noted that today industry recommendations on the organization of cost accounting have been adopted by only a few ministries and departments (in particular, recommendations on accounting for income and expenses in road transport have been developed and adopted), but in the future such documents will appear for other sectors of the economy, in including for business entities engaged in mechanical engineering and metalworking. In the meantime, there are none, therefore, when determining the cost of finished products, these business entities are guided exclusively by PBU 10/99 “Organizational expenses.”
In accordance with PBU 10/99, the organization’s expenses, depending on the nature of the expenses, conditions of implementation and areas of activity of the organization, are divided into:
· expenses for ordinary activities;
· other expenses, which in turn can be divided into operating, non-operating and emergency expenses.
From the point of view of the formation of product costs, of course, it is the costs of ordinary activities that are of interest, since they are the ones who participate in the process of its formation.
All types of expenses can be classified according to various criteria: by composition, by economic content, by place of occurrence, and so on. The main of the listed features implemented by the organization of costs is their economic content. In this connection, paragraph 8 of PBU 10/99 requires, when forming expenses for ordinary activities, to ensure their grouping according to the following elements:
· material costs;
· labor costs;
· contributions for social needs;
· depreciation;
· other costs.
For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently in accordance with industry characteristics.
Total commercial cost of production.
Naturally, the type of technological process has a great influence on the composition of costs. So, if a mechanical engineering or metalworking enterprise produces semi-finished products of its own production, which are used not only for the manufacture of products, but are also sold externally, then the article “Semi-finished products of own production” is added to the group of articles.
Note!
For accounting, the classification of expenses into direct and indirect is of great importance.
Let us recall that in accounting, direct costs are considered to be costs directly related to the production of a certain type of product, therefore they are attributed directly to its cost. Direct costs include materials and raw materials, labor costs for key production personnel, and the amount of accrued depreciation of production equipment used in production. These costs are reflected in account 20 “Main production”.
It is worth paying attention to the fact that in accounting the list of direct costs is open, that is, this includes any costs directly related to the production of products. The list of such expenses, the procedure for assessing work in progress (hereinafter referred to as WIP) and finished products, as a rule, are determined by the industry orientation of the organization.
Indirect costs in accounting mainly mean those reflected in the accounts and. These expenses cannot be directly attributed to the cost of production. They are subject to indirect distribution, in proportion to any base. The organization establishes the principles of such distribution in the organization’s accounting policies for accounting. In accordance with accounting standards, account 25 “General production expenses” is written off to account 20 “Main production” or 23 “Auxiliary production”, and account 26 “General expenses” is written off either to account 20 “Main production”, or directly to the “Revenue” account » subaccount “Cost of sales”.
To summarize information about production costs for product output, the Chart of Accounts is intended for account 20 “Main production”.
Indirect costs associated with the management and maintenance of the main production are reflected in the debit of accounts 25 “General production expenses” and 26 “General expenses” and are written off in the debit of account 20 “Main production”.
Expenses associated with losses from defects are written off to account 20 “Main production” from the credit of account 28 “Defects in production”.
The amounts of the actual cost of finished products, depending on the accounting policy adopted by the organization, can be written off from the credit of account 20 “Main production” to the debit of accounts 43 “Finished products”, 40 “Output of products (works, services)”.
If a production organization has structural divisions that perform the functions of auxiliary productions serving the main production, then in the accounting of the organization the costs of these productions are accounted for separately in the account.
In particular, in the context of a mechanical engineering organization, such auxiliary productions can be considered as those that perform the following functions:
· service with various types of energy (electricity, steam, gas, air and others);
· transport services;
· container manufacturing workshop;
· repair of fixed assets.
Accounting for the costs of auxiliary production is carried out by analogy, taking into account the costs of the main production on account 20 “Main production”.
Expenses associated with losses from defects in auxiliary production are written off to account 23 “Auxiliary production” from the credit of account 28 “Defect in production”.
The amounts of the actual cost of finished products of auxiliary production can be written off from the credit of account 23 “Auxiliary production” to the debit of the accounts:
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Account correspondence |
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Debit |
Credit |
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The products of auxiliary production are transferred to the divisions of the main production |
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Products of auxiliary production are transferred to service industries and farms |
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Products of auxiliary production are sold externally or work (services) are performed for third parties |
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Note!
The products of auxiliary production used for the own needs of an industrial organization are determined, as a rule, based on the sum of direct costs and overhead costs. That is, general business expenses are not included in the cost of production of auxiliary production, but are distributed according to the types of main production. True, such a situation is only possible if the products of auxiliary production are intended only for the organization’s own consumption.
If, in addition to own consumption, the products of auxiliary production are sold to third-party consumers, then their cost includes the corresponding share of general business expenses.
In cases where it is not possible to accurately establish for which divisions products were produced, work was performed or auxiliary production services were provided, these costs are distributed among these divisions in proportion to the amount of direct expenses, employee wages, volume of products produced, and so on. If necessary, costs are also distributed by type of product.
Example 1.
During the month, direct expenses of the main production of the machine-building plant JSC Etalon amounted to 320,000 rubles, including for the production of product 1 - 130,000 rubles, for the production of product 2 - 190,000 rubles. Direct costs of service production (dispensary) amounted to 120,000 rubles. The costs of auxiliary production (boiler room) amounted to 75,000 rubles.
The total amount of direct costs of main and service production:
320,000 rubles + 120,000 rubles = 440,000 rubles.
Share of direct costs of service production in total costs:
(120,000 rubles / 440,000 rubles) x 100% = 27.27%.
The amount of auxiliary production costs to be included in the costs of servicing production:
75,000 x 27.27% = 20,452.50 rubles.
Share of direct costs of main production in the total amount:
(320,000 rubles / 440,000 rubles) x 100% = 72.73%.
The amount of auxiliary production costs to be included in the main production costs:
75,000 x 72.73% = 54,547.50 rubles.
In addition, auxiliary production costs written off to account 20 “Main production” must be distributed by type of product.
The share of direct costs for the production of product 1 in the total direct costs of main production:
(130,000 rubles / 320,000 rubles) x 100% = 40.625%.
The amount of auxiliary production costs to be included in the cost of product 1:
54,547.50 rubles x 40.625% = 22,159.92 rubles.
The share of direct costs for the production of product 2 in the total direct costs of main production:
(190,000 rubles / 320,000 rubles) x 100% = 59.375%.
The amount of auxiliary production costs to be included in the cost of product 2:
54,547.50 rubles x 59.375% = 32,387.58 rubles.
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Account correspondence |
Amount, rubles |
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Debit |
Credit |
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Direct costs of main production are reflected |
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Direct costs of service production are reflected |
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The costs of auxiliary production are reflected |
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The costs of auxiliary production are included in the costs of the main production |
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The costs of auxiliary production are included in the costs of servicing production |
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End of the example.
If a production organization is engaged in the production of a wide range of products, then in this case indirect costs for servicing main and auxiliary production are accounted for separately on account 25 “General production expenses”.
· depreciation and costs for repairs of fixed assets and other property used in production;
· expenses for insurance of the specified property;
· costs of heating, lighting and maintenance of premises used for main and auxiliary production;
· rent for premises, machinery, equipment and other fixed assets used in production;
· remuneration of workers engaged in production maintenance (foremen, shop managers, technologists, workers performing maintenance and repair of technological equipment, in the event that such maintenance is not carried out by special structural units classified as auxiliary production, and others);
· other expenses similar to their intended purpose.
25 “General production expenses”
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Account correspondence |
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Debit |
Credit |
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The write-off of the cost of materials, spare parts used for maintenance and repair of equipment is reflected. |
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Reflects depreciation on fixed assets used in primary and auxiliary production |
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Reflects payment of utilities, other expenses for maintaining premises, rent for premises, equipment, etc. |
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Reflected payroll |
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If account 25 takes into account indirect costs associated with servicing both the main and auxiliary production, the corresponding subaccounts are entered, for example 25-1 “Overhead production costs of the main production” and 25-2 “Overhead production costs of auxiliary production”. At the end of the month, account 25 “General production expenses” is closed. Expenses recorded in subaccounts are written off to the debit of the corresponding accounts:
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Account correspondence |
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Debit |
Credit |
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General production expenses related to main production were written off |
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General production expenses related to auxiliary production were written off |
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If general production expenses cannot be initially attributed to the main or auxiliary production, then their total amount is subject to distribution between the appropriate accounts.
In addition, accounting for overhead costs can be kept in separate sub-accounts opened for individual departments or by type of product. If there is no such division, then general production expenses when written off are distributed according to the types of products produced. Methods of distribution can be different - in proportion to the wages of production workers, in proportion to the amount of direct expenses, in proportion to the volume of products produced (in kind or in value terms), in proportion to the proceeds from the sale of products, and others. Depending on the chosen method of distribution, the amount of overhead costs written off for different types of products may be different.
Note!
The method of distribution of the amount of overhead costs is fixed in the accounting policy of the organization.
Example 2.
The machine-building plant OJSC Etalon produces two types of finished products - product 1 and product 2. The total amount of overhead costs to be written off to the main production account is 300,000 rubles. The accounting policy of the organization stipulates that the distribution of the amount of overhead costs is made in proportion to the basic salary of production workers.
End of the example.
To account for expenses for the needs of managing an organization that are not directly related to the production process, the chart of accounts provides for the account “ General running costs" This account reflects:
· administrative and management expenses;
· expenses for maintaining general business personnel not related to the production process;
· depreciation and expenses for repairs of fixed assets for management and general economic purposes;
· rent for general business premises;
· expenses for payment of information, audit, consulting and other similar services;
· other administrative expenses similar in purpose.
These expenses are reflected in the debit of account 26 “General business expenses” in correspondence with the credit of the corresponding accounts:
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Account correspondence |
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Debit |
Credit |
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The cost of materials and spare parts used for general work has been written off. |
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Reflects the accrual of depreciation on fixed assets for management and general economic purposes |
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Reflects payment of utilities, other expenses for the maintenance of premises for general purposes, rent for premises, equipment for general purposes, etc. |
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Reflects the calculation of wages for administrative, managerial and general business personnel |
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Reflects the accrual of unified social tax and contributions for insurance against accidents and injuries |
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The chart of accounts and instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, provide for two option for writing off general business expenses :
Option 1.
General business expenses are written off to production cost accounts and taken into account when forming the production or full production cost of products.
When using this method, general business expenses are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production” (if auxiliary production produced products, performed work, provided services to the outside), (if these departments performed work, provided services to the outside).
When writing off general business expenses to account 20 “Main production”, they are distributed by type of product in proportion to the selected indicator. The write-off and distribution mechanism is similar to that discussed above.
Thus, the amount of general business expenses incurred in the current month is ultimately distributed as follows: part is included in work in progress, which is included in the balance of account 20 “Main production”, part is taken into account in the cost of finished but not sold products and is included in the balance of account 43 “Finished products” and another part is taken into account in the cost of products sold and is included in the turnover in the debit of account 90-2 “Cost of sales”.
In this case, an incomplete cost of manufactured products is formed, and the cost of products sold increases.
If a structural unit is allocated to a separate balance sheet, then all information about all types of settlements with such a unit is carried out using account 79 “Intra-business settlements”.
Cost accounting of service production facilities can be organized:
· by places of occurrence (separately for each object);
· by cost items;
· by recipients (customers). Primary and auxiliary production facilities, as well as third-party organizations, can act as recipients of products (works, services) of service production facilities and farms;
· by accounting objects (depending on the type of products manufactured, work performed, services provided);
· by types of services provided. As a rule, such accounting is necessary for housing and communal services departments. For example, the costs of housing and communal services departments can be taken into account separately for heating, water supply, and sewerage.
As finished products (works, services) are produced by service industries and farms, their cost is written off from the credit of account 29 “Service production and farms” to the debit of other accounting accounts, depending on their purpose, namely:
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Account correspondence |
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Debit |
Credit |
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When performing work, services for the main production |
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When performing work and services for general business units |
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When performing work and services outsourced |
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When transferring finished products used in the main production as materials |
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At mechanical engineering enterprises, the production process includes the manufacture of individual parts, their subsequent processing and assembly into units, assemblies and finished products. The complexity of the production process is determined by the number of manufactured parts, assemblies and products, the requirements for the accuracy of their manufacture, the variety and range of materials used, the level and nature of the specialization of the workshops and the entire enterprise.
The technological process in mechanical engineering is divided into the following stages:
1.procurement
2.processing
3.assembly
At the procurement stage, the metal undergoes preliminary preparation, is cut into blanks and supplied for hot stamping to the forge shop or cold stamping to the press shop. Foundries produce castings of the necessary parts.
At the processing stage, blank parts obtained in the foundry, forging and pressing shops are transferred through the stock warehouse or bypassing it to the mechanical, thermal and galvanic shops. After processing, finished parts are obtained, which are transferred to finished parts warehouses or for assembly.
At the assembly stage, the components and the entire product are assembled. During the assembly process, in addition to our own, a large number of purchased components are used. The movement of parts of materials and semi-finished products in production requires strict accounting, therefore, in each workshop a balance of movement (movement report) of parts and purchased semi-finished products is compiled in quantitative terms.
After each stage, except the final one, semi-finished products are obtained, which are consumed at this plant and partially sold in the form of spare parts to other enterprises. Therefore, along with calculating the cost of finished products, there is a need to take into account costs and calculate the cost of certain types of semi-finished products of our own production.
Mechanical engineering is typically characterized by long production cycles. For normal and rhythmic operation of an enterprise, it is necessary to constantly have production reserves in the form of unfinished parts and semi-finished products with varying degrees of readiness. This, in turn, makes it necessary to distribute the costs recorded for the month between finished products and WIP balances.
The production structure and specialization of workshops have a great influence on the construction of production accounting. At a machine-building enterprise, workshops can be organized according to technological, subject or mixed principles.
Organization of workshops according to technological principles is typical for enterprises with an individual type of production. And in terms of subject matter – with the mass nature of production.
The most widespread specialization of workshops is based on a mixed principle, in which procurement workshops are built on a technological basis, and processing and assembly workshops are built on a subject-specific basis.
Mechanical engineering products are material-intensive.
The transfer of parts and blanks to the next stage of processing can occur directly from workshop to workshop or through inter-shop warehouses of semi-finished products.
Features of the technology and organization of mechanical engineering production largely determine the establishment of production accounting, the choice of object, methods of collecting costs and methods of calculating production costs.
18. Nomenclature of costing items at mechanical engineering enterprises, objects of accounting, costing, costing units
Accounting for production costs involves systematizing costs on production accounts, calculating and writing off the services of auxiliary workshops and distributing indirect costs. The choice of cost accounting objects depends on the scale of production, the nature of the product and the specialization of production.
Depending on the nature of the product and the specialization of production, the objects of cost accounting are: products (in industries that produce 1 or several products that differ from each other in the parts of which they consist), parts of the product (in industries that produce large products over a long period of time), parts or assemblies (in industries that produce them), groups of homogeneous products (in industries where during production it is impossible to install used parts on such products), order (in industries that perform 1 type or set of works for 1 customer).
When choosing cost accounting objects, you should use the possibility of directly attributing production costs to certain products.
The objects of calculation are products included in a homogeneous group. In individual production, the object of accounting and cost calculation is the order.
For mechanical engineering costing, natural units of production, conditionally natural and cost units, are typical. The use of natural units is difficult due to the wide range and variety of manufactured products, so most often they use conditionally natural (1 set) and value ones.
In mechanical engineering, costs are grouped by costing items, approved by the Ministry of Industry of the Republic of Belarus.
1. raw materials and materials – includes the costs of raw materials and basic materials that form the basis of the product. Basic materials are allocated directly, and auxiliary materials are distributed in proportion to the consumption of materials at estimated rates, multiplying the estimated rates by the number of products produced and work in progress.
2. purchased semi-finished products and production services - relate directly.
3. Returnable waste – cost of remaining raw materials and materials, semi-finished products. Returnable waste is valued at the reduced price of the feedstock. The cost of waste is excluded from the cost of raw materials and supplies included in the s/s.
4. fuel and energy for technological purposes – accounting and distribution as auxiliary.
5. wages of production workers -
7. costs of preparation and development of production
8. repayment of the cost of tools and devices for the intended purpose
9. general production costs
10. technological losses
11. losses from marriage
12. other production costs
Articles 1-11 – production cost
12. sales costs
1-12 – full cost
19. Features of the application of the normative method of cost accounting and calculation of product costs and features of its application in mechanical engineering.
At mechanical engineering enterprises with mass and large-scale production, the standard method of production accounting is the only acceptable method.
Accounting for actual costs is carried out separately according to norms, changes in norms and deviations from norms. The regulatory system is based on the preliminary standardization of costs and the calculation of standard production costs (regulatory bureau).
Qualitative standards for resource consumption are the basis of rational technology and organization of production and control in cost accounting. The consumption rate must be understood as a scientifically based minimum of resources in natural meters, limiting their consumption for the production of products of a certain quality.
In regulatory frameworks, the main group of norms consists of norms for the consumption of raw materials, supplies, purchased components, fuel and energy for technological purposes; time standards and prices for piecework and products; cost standards for organizing production.
One of the main elements of the standard accounting method is standard costing. The basis for its compilation is the norms of expenditure of material, labor and financial resources.
In mass and large-scale production, standard costing is compiled for parts, assemblies, machine kits and products in the context of costing items. Standard cost estimates for parts, assemblies and semi-finished products of procurement workshops, and workshop machine kits are formed only on the basis of direct costs. All other costs are charged directly to the products.
When rationing the consumption of raw materials and materials, the rough weight, net weight and returnable and non-returnable waste are calculated. The release of raw materials and materials into production is carried out according to rough weight, which represents the rate of their consumption. Fuel and energy for technological purposes are standardized by stages of the technological process per product. Standards for labor costs and wage rates are established for each production operation and on an accrual basis for the part, assembly and product.
In detailed and unit costing only direct costs are given. The standard cost of an assembly consists of the cost of all parts included in the assembly, materials and wages spent during its assembly. The cost of the assembly is determined on the basis of detailed calculations; assembly costs are taken from the assembly assembly flow sheet. Based on detailed and unit calculations, a standard calculation of the machine kit is created.
The standard cost of a machine kit is determined by summing up all direct costs for parts and assemblies assigned to a given workshop. Costing for a part, assembly and machine kit is used to establish the need for material and labor resources, to assess the balances of work in progress, identified surpluses and shortages of parts and semi-finished products, and final defects.
Based on them, standard cost estimates for finished products are drawn up.
The standard cost of a product includes all the main costs and expenses for organizing production. Standard cost estimates for products are compiled for all costing items and are used to determine the actual cost of finished products.
In mechanical engineering, all methods of cost accounting and calculation may change: standard, order-by-order, cross-distribution, process-by-process, “standard-cost”, “direct-costing”.
However, due to historical reasons in Russia, mechanical engineering mainly uses standard and custom methods. The normative method is considered the most promising in mechanical engineering.
In mechanical engineering, the general principles of the normative method are applied. At the same time, the technological and organizational features of the industry are making their own changes. Thus, the objects of calculation in mechanical engineering can be:
1) products - in industries that produce one or more products that differ from each other in the parts of which they consist. For example, machines, bearings, components, etc.;
2) parts of the product (assemblies, assemblies) - in industries that produce large products for a long time. For example, turbines, ships, aircraft, etc.;
3) parts or assemblies - in industries that produce spare parts;
4) groups of homogeneous products - in mass production;
5) order in production facilities performing one type of work or a set of works for one customer.
For these objects, standard calculations are made, the basis of which is the norms and standards of labor, material and overhead costs. Current standards are developed for each type of semi-finished product, unit, part, product and under conditions of a sufficient level of technology and organization of production and management.
In mechanical engineering the following are used:
1) individual standards, i.e. the consumption of a standardized type of raw materials for the production of a unit of product (part, assembly, product);
2) group, i.e., weighted average values of costs for the planned volumes of production of the same types of products;
3) specialized standards, i.e., the cost of producing a unit of production of specific types of raw materials and materials in the assortment, i.e., by brand, profile, composition, etc.;
4) consolidated, i.e. the consumption of homogeneous types of raw materials and materials for the manufacture of a product or a product group of products for which the needs are calculated.
For calculations in mechanical engineering, the following main groups of production cost standards are used:
1) standards for the consumption of raw materials, materials, fuel, energy for technological purposes. At the same time, the material consumption standards will determine several indicators: the net weight of the product (the weight of the finished product assembled), allowance for processing, material utilization rate, etc. Fuel and energy for technological purposes are standardized per unit of product by type of technological process: ton of suitable castings per literary workshops, or 1 ton of stampings in forge shops, or machine kits in processing shops;
2) norms of labor costs per unit of production and corresponding prices;
3) norms of expenses for servicing production and management, which are established in monetary terms per unit of product.
The basis for drawing up standard calculations are:
1) design specifications for product packaging;
2) route sheets for the manufacture of parts and assemblies;
3) specification of detailed standards for material consumption;
4) technological maps for the production of parts and assemblies with cooperative standards of labor costs;
5) in-plant nomenclatures - price tags for items of labor;
6) statements of standard rates of expenses for production maintenance and management.
In mechanical engineering, standard cost estimates are compiled according to the principle “from particular to general,” i.e., standard cost estimates are sequentially calculated for a part, then for a component, and finally for a product. These calculations are used:
1) to calculate the actual cost of products;
2) assessments of final marriage;
3) assessment of work in progress;
4) calculation of shop cost indicators, etc.
Based on standard cost estimates for a product, the standard cost of actual product output is determined monthly. To do this, standard costs for each item are multiplied by the actual output of products. Then, adding up the results by stage and product, the standard cost of actual product output is determined.
Forms of standard calculations are developed by industry. For example.
Standard calculations must be recalculated due to changes in standards, therefore, in mechanical engineering, records are kept of changes in standards. Each change in standards is documented by a primary document - a notice of change in standards. Notifications are issued:
1) when material standards change - the technological department;
2) when changing times and prices - the labor and wages department.
5) for changes in fuel and energy - the chief power engineer;
4) for prices - economic department, etc.
The notices indicate the previous and new norms, the result and changes to the norm and the exact date of introduction of the new norm. All changes to standards are introduced into production only after they are included in the regulatory and technical documentation. Changes to standard calculations are made only from the next month after notifications are received.
An important element of the normative method is taking into account deviations from standards, i.e., determining savings or overruns. All deviations are divided into documented, i.e. identified using documents or calculations, and undocumented, which are determined by the difference between the amount of deviations and documented deviations. The presence of undocumented deviations indicates the presence of deficiencies in the management organization.
To account for deviations from the norms, a nomenclature of the causes and culprits of deviations from the norms, methods for identifying them, as well as forms of generalization in accounting are developed. In mechanical engineering, a large proportion of deviations arise from material costs. Their reasons may be:
1) in mechanical assembly shops - due to non-conformity of equipment, tools, devices, production of parts from waste, etc.;
2) in forge shops - due to violation of the production regime for forgings and poor-quality casting, etc.
Deviations can also be due to cutting errors, changes in temperature, pressure, design flaws, etc.
Ways to identify deviations can be:
1) registration of signaling requirements;
2) accounting of cutting by batches;
3) preliminary calculation based on the actual recipe;
4) subsequent calculations using inventory data.
Deviations in wages in mechanical engineering arise:
1) due to payment for additional operations not provided for by the technology;
2) due to additional payments associated with the lack of normal working conditions (defects, downtime, overtime work, etc.)
For calculation purposes, a statement (report) of deviations for labor and wages is drawn up:
For complex items, deviations are determined by comparing estimates for these items and actual costs.
Consolidated accounting of costs is carried out in statements, which are revolving statements of analytical cost accounting in natural and cost measures for each group of products. The main registers for filling it out are: reports on the use of materials in production, wage distribution sheets, summary sheets of changes in standards, sheets of removal of work in progress balances, records of losses from defects, etc.
Many machine-building plants produce products in small batches. At the same time, the types of these products are often new and often expensive equipment: machines, machine tools, turbines, ships, airplanes, etc. The production of individual products and small series, as a rule, is associated with a specific customer, with whom an agreement is concluded, where the cost is also specified fulfillment of the order. Therefore, it is necessary to organize cost accounting and cost calculation in such a way that production costs are correctly distributed by type of product and by order. In this case, the custom method is used.
However, within the type of production under consideration in individual enterprises there is no uniformity in the application of this method.
Its features are determined by:
1) the ratio of standardized and original parts and assemblies;
2) their applicability in individual orders;
3) the uniqueness of the products themselves;
4) duration of the production cycle;
5) specificity and variety of work performed, etc.
The most typical options for the custom method are due to:
1) insignificant applicability of parts and assemblies in tool shops, as well as in the production of experimental products and prototypes for the development of new technology;
2) calculation of typical representatives, leading samples in certain types of machines, machine tools and a high level of applicability of parts and assemblies with the allocation of cost accounting for unified sets of parts into independent orders;
3) determining the cost of capital and current repairs of homogeneous fixed assets;
4) determining the cost of one-time orders for services and work for third-party organizations;
5) calculating the cost of individual technological units, assemblies, finished structures in the manufacture of large individual products, along with calculating the cost of the entire product as a whole.
The object of accounting under the order-by-order method is a separate order, which is formed on the basis of an agreement with the buyer on the manufacture and delivery of certain products, determining the cost of the order, the procedure for shipment and settlements.
The opening of an order is formalized by a special notice issued by the economic service, assigning a code to the order. This code is indicated in all primary documents on costs (material, labor and financial) for a specific order. Accounting department opens a card or statement to record costs for an order. The order is closed as it is completed.
The number of open orders depends on the volume of work, the mastered product range and the technical capabilities of production. Orders are typically closed evenly month by month throughout the year in accordance with planned production volumes.
The peculiarities of small-scale and individual production in mechanical engineering, different production times and the start of order fulfillment require the start of processing parts in batches. In this case, the size of batches by part name is calculated depending on their quantity per order, as well as taking into account possible defects, adjustment and readjustment of equipment, etc.
In this case, it is not always possible to accurately determine its standard cost before the start of production of an order, and to control the cost, the estimated (calculated) cost is taken as a basis, which makes it difficult to monitor the level of costs. The object of cost calculation is each order, regardless of the number of products included in it. The unit cost of products in an order is calculated by dividing the cost by the number of products in a given order. When manufacturing single products of long-term production, the object of cost accounting can be an order for individual components, assemblies, structures, limited by a monthly program or a long period. At the same time, the frequency of cost calculation and cost control will be more efficient. The object of calculation will be both individual components, assemblies, structures, and the product after its manufacture.
The custom method is also used when developing new types of products. The object of cost accounting here is the costs of orders, and the object of calculation is individual samples of newly created products. The actual cost of this product is calculated as it is finally established and switched to serial production.
At mechanical engineering enterprises that produce similar machines, a permanent order is opened throughout the year, which is the object of cost accounting. All actual costs for the production of machines are allocated to an open order.
The custom method is also used when calculating the cost of capital and current repairs of fixed assets: to account for costs associated with the provision of services to third parties. The object of accounting here is the type of repair (type of service).
Consolidated accounting of production costs and calculation of the cost of production of individual orders is carried out for the entire enterprise without subdividing direct costs by workshop, according to the standard nomenclature of cost items. All costs are reflected monthly in cards and cost accounting sheets for orders. Direct costs are taken into account according to primary documents for each order. Comprehensive maintenance and management costs are taken into account by workshop, and factory overhead costs are taken into account for the enterprise as a whole. At the end of the month, these costs are distributed between completed and unfinished orders in proportion to the selected base.
Based on completed orders, a calculation of the actual cost is compiled.
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