Economic sciences /
7. Account and audit
R.
Abdullina-senior teacher
A.
Adelbekova-student of the specialty "Account and Audit"
Kostanaysky state university
of A. Baytursynov, Kazakhstan
Concept
about costs of production, their classification.
In the conditions of market economy product cost is the major economic
indicator characterizing activity of managing subjects of all forms of
ownership
The accounting of expenses for production takes an important place in
system of accounting of managing subjects. Main objective of maintaining the
production account is generalization of all production expenses and calculation
of product cost, works and services.
In
the conditions of market economy product cost is the major economic indicator
characterizing activity of managing subjects of all forms of ownership
The
accounting of expenses for production takes an important place in system of
accounting of managing subjects. Main objective of maintaining the production
account is generalization of all production expenses and calculation of product
cost, works and services.
On nature of calculation allocate planned, provisional and actual
expenses. Planned expenses represent the sum of expenses which is supposed to
be had in the planned period, them count by drawing up the business plan, they
are based on the accepted standards of expenses of work, materials, wear of
production fixed assets (norms of depreciation), and also the accepted
technology and the organization of production and planned quantity of gross output.
Provisional (expected) expenses include the expenses made for nine
months and planned in the fourth quarter.
The actual (reporting) expenses count when summing up a production
activity of the enterprise on the basis of results of year. The actual expenses
count according to accounting. Comparison of the actual indicators with planned
expenses allows to reveal the allowed overexpenditure of work and means, to
establish the reason and to plan actions for its elimination.
On character of an origin of expenses can be external and internal. The
expenses connected with use of resources of external suppliers (the electric
power, water, gas, it is warm also another), carry to external, and costs for
own resources - to internal.
Depending on change of expenses in time them subdivide into expenses
short-term, long-term and limit. As the short-term period understand time
during which there is no change of volumes and quality of applied fixed assets,
changes can happen only in expenses of work and material current assets. The
increase in production is carried out mainly at the expense of more intensive
use of cash of work. If, for example, growth of volume of production happens at
the expense of increase in expenses of work, the increasing and big expenses
are necessary for acceleration of production, that is short-term expenses
increase.
In
the long-term period (when change of volume and quality of fixed assets and all
factors have variable character) the law of advantage of large production
which, however, has no absolute character comes into effect. Growth of volumes
of production beyond certain concrete limits leads to decrease in efficiency of
this production. Therefore dynamics of long-term expenses can be production
decreasing, constant or increasing depending on volumes. Limit (incremental)
expenses are a gain of expenses at change of volume of production on one
additional unit of production; they show, in the increase in output of products
at one unit how many will manage.
On
a role in the course of production of expenses subdivide into the main and laid
on. What are directly connected with production process carry to the main
expenses, take in it the main part and are prevailing in the total value of
expenses. Costs for the organization of production and management belong to
consignment notes them.
On a way of reference into made production and inclusions in costs of
production them subdivide on direct and indirect. Direct expenses are directly
connected with receiving separate types of production, them carry on expenses a
direct way according to the accepted accounting. Indirect (distributed)
expenses are connected with production of several types of production owing to
what their distribution between these types of production is carried out by an
indirect way, in proportion to the accepted conditional base.
On structure of expenses costs of production subdivide into simple
(single-element) and complex (multielement). Simple are the expenses consisting
of uniform elements (compensation and another). Unlike simple complex expenses
consist of several simple.
On degree of dependence on output of expenses subdivide into constants
and variables. The expenses which size doesn't change in connection with change
in output, call constants. Expenses, which size changes in proportion to change
in output, call variables. Distinguish three types of dependence between
variable expenses and output.
Material expenses - costs of the main and auxiliary
materials, and also purchased semi-finished products and components.
Costs for the personnel are subdivided into the main,
additional and other.
Literature:
1 . Ahrens E.A. Lobbek Dzh. To. Audit, M: Finance and statistics, 2009
2 . Bernstein L.A. Analysis of financial statements, M: Finance and
statistics, 2009
3 . Dyusembayev K.Sh. Audit and analysis of financial statements, And:
Karzhy-karazhat, 2008
4 . Nurpeisov E.O. Nurpeisov of E. IFRS in Kazakhstan: the principles
and applications//Alma-Ata - Lem - 2010