What is enterprise cost management. Theoretical foundations of cost management

Enterprise cost management is a component of the enterprise management system as a whole. The need for management accounting at the enterprise is due to the fact that the value of the main types of funds spent on the production of products largely affects the efficiency of production, the amount of profit and the level of profitability.

Cost accounting and calculating the cost of production is one of the most important sections of management accounting, since it is the cost of producing a unit of production that is the basis for accepting a large number of management decisions. Planning and controlling product prices, operating costs, determining the amount of expected profit is quite important for the enterprise. However, before analyzing the results achieved and drawing up plans for future periods, a clear understanding of the classification of costs and the process of forming the cost of production is necessary.

One of the main stages of organization and functioning management accounting in organizations is the structure of management accounting, which includes:

• - classification of costs;
• - organization of responsibility centers;
• - accounting of costs and results;
• - analysis and management decision making.

Enterprise costs are a complex and multifaceted phenomenon. For effective management they need to use a classification that involves grouping costs according to certain criteria. In the theory of domestic accounting and analysis, a classification of costs has been developed for various reasons. The most common cost groupings used in domestic accounting practice are grouping by economic elements, as well as grouping by item.

The costs of the organization are operations for the use of material, labor, financial and other resources in economic activities for the reporting period. The cost of production is understood as the amount of costs in cash for the production of the total volume of products, consisting of the cost of funds consumed and other costs due to the production process.

Production costs (works, services) are classified:

• - at the place of occurrence of costs (expenses of workshops);
• - by the nature of production (costs of the main and auxiliary production);
• - by types of finished products (costs for the manufacture of tires, inner tubes, rim tapes, for the provision of services);
• - by types of expenses (calculation items and cost elements);
• - according to the methods of inclusion in the cost price (direct and indirect);
• - in relation to the volume of production (variables, conditionally variable, conditionally constant).

In accordance with the economic content, the following cost elements are distinguished:

• - material costs (in actual cost minus the cost of returnable waste);
• - labor costs;
• - deductions for social needs (insurance against accidents and occupational diseases etc.);
• - depreciation of fixed assets;
• - other expenses.

The classification of production costs by economic elements is of practical interest, since it is based on

production cost estimate, where all costs are grouped by?elements.

The grouping of costs by economic elements makes it possible to allocate all costs according to their economic content, to determine the cost indicators of the entire output, to exercise the function of control and regulation by analyzing and identifying reserves to reduce costs and to determine measures for their implementation.

The classification of costs by economic? Elements is used to compile accounting (form No. 5 "Appendix to the balance sheet"), statistical (form No. 5z "Information on the costs of production and sale of products (works, services)", f. No. 1- DS "Information on the value added of the enterprise") reporting and filling out forms margin analysis.

The classification of costs according to economic elements makes it possible to develop a cost estimate and, on its basis, calculate the cost of production, while the grouping of costs by expense items allows you to determine the cost of each type of product. The calculation of the unit cost of a given type of product is called costing. Based on the calculation of a unit of production, the price of the product is determined, the costs of the enterprise are compared with the results of its production and economic activities, the level of effective work in general and for individual divisions, as well as the profitability of a particular product.

According to the costing items, the following grouping of costs for the production of products (works, services) is used:

• - raw materials and materials;
• - returnable waste (subtracted);
• - transportation and procurement costs;
• - labor costs of the main production workers;
• - ESN;
• - overhead costs;
• - fuel and energy for technological needs;
• - general running costs;
• - losses from marriage.

The item "Raw materials and materials" includes the costs of raw materials and

materials that are part of the manufactured products, forming its basis, or are necessary components in the manufacture of manufactured products.

The article "Returnable waste" reflects the cost of returnable waste, which is excluded from the cost of raw materials and materials. Production waste includes residues arising in the process of converting raw materials, material into finished products, completely or partially lost consumer qualities feedstock, material (chemical or physical properties). Returnable (used) waste can be re-consumed for the manufacture of the main product or sale to the side. Evaluation of returnable (used) waste is made at the price of possible use.

In the article “Labor costs of the main production workers”, the costs of wages of production workers specifically related to the production are planned and taken into account. various kinds products. This item also includes bonuses to workers for production results, incentive and compensatory payments.

The article "Unified social tax" includes deductions from the cost of wages for the main production workers, in accordance with the current legislation.

The article "General production costs" includes the following costs: expenses for the maintenance and operation of machinery and equipment; depreciation deductions for full restoration and the cost of repairing fixed assets for general production purposes; costs associated with the repayment of the cost of workwear; expenses for insurance of industrial property; heating, lighting and maintenance costs industrial premises; license payments (royalties, for the use of know-how); taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law, payments for emissions (discharges) of pollutants; remuneration of managers, specialists, employees and auxiliary workers and deductions for social needs from the cost of remuneration of managers in accordance with applicable law; rationalization and invention costs; costs for labor protection measures and other costs associated with the management and maintenance of production. The composition of the actual overhead costs includes losses from downtime, losses from damage to material assets during storage in the workshop, as well as other unproductive costs and losses.

The article “Fuel and energy for technological needs” includes the costs of all types of energy (steam, water, electricity, compressed air, etc.) spent on technological purposes in the production of various types of products.

The article “General business expenses” reflects administrative and management expenses, travel expenses, communication services, expenses for payment of information, legal, audit and consulting services, payment for employees’ travel to and from work, security services, HPV services, expenses for experiments and tests tires and others.

The article "Losses from marriage" refers to the cost of finally rejected products or semi-finished products. According to the place of discovery, marriage is divided into internal and external. Based on the nature of the defects, the marriage is divided into correctable and irreparable (final).

Based on the methods of inclusion in the cost of individual

types of products costs are divided into direct and indirect.

Direct costs are understood as costs specifically related to the production of specific types of products (costs of raw materials and materials, semi-finished products, energy, labor costs with deductions for social needs of production workers and other costs), which can be directly included in their cost based on primary documents. .

Under indirect costs are understood the costs associated with the production of several types of products (general production, general business expenses), included in their cost through proportional distribution.

Based on the impact of production volume on expense items, all costs are divided into fixed and variable. The amount of fixed costs in a given period of time does not depend specifically on the volume and structure of production.

Variables are understood as costs that change in proportion to the change in the volume of production (raw materials and materials, wages of workers with wages based on the amount of work). Conditionally variable costs increase or decrease in accordance with the change in the volume of production of products (works, services), but not in direct proportion. Conditionally fixed costs do not depend on the volume of production of products (works, services) and remain generally constant in a certain range of fluctuations in the volume of production (depreciation, social insurance contributions, rental payments, salaries of management personnel).

The division of costs into fixed and variable has been little used so far in domestic accounting practice. However, it is of great importance, as it is the basis for creating cost accounting systems that are worth using today.

For income tax purposes, costs are classified

as limited and not limited, as well as costs taken in actual amounts. Limited costs include such types of costs for which limits, norms and standards are approved by law. These include, in particular, compensation for the use of personal vehicles for business trips, travel and hospitality expenses, tuition fees under agreements with educational institutions.

Cost management is a process of identifying and evaluating various alternative management decisions: ways to organize production and marketing, form an assortment program, design and manufacture new products, pricing, etc. with the determination of their influence on the degree of implementation of the final key goal of the enterprise - making a profit (or free cash flow). Cost management plays an important role in ensuring the competitiveness of products and industries.

The cost management process for production is a multidisciplinary process that covers all aspects of economic activity, from the supply to the sale of products.

The production cost management system involves:

• rationing and planning of costs in general, by types of costs and products, by cost and responsibility centers;
• accounting for production costs;
• control over cost variances;
• analysis of production costs - operational, current, prospective; cost control and decision making .

An approximate diagram of the relationship of these processes is given in Figure 4.

Figure 4. The relationship of the main processes in cost management

The accountant in this chain of communication generates the actual data to the managers. Feedback is such an adjustment in the activities of the enterprise, which would bring the actual results in line with the planned data. The role and place of an accountant-analyst in the management of production costs are as follows: cost accounting production management

• - provide the management personnel of the enterprise with the information necessary for decision-making;
• - participate in the preparation of cost estimates for production, being responsible for the formation of the costs of the past period, coordinating the relationship of short-term plans;
• - generate accounting information, draw up reports, evaluate the compliance of actual expenses with planned data, provide management personnel with information on the composition, nature and causes of deviations. Based on this information, variance cost management is carried out;
• - identify the result and the share of each unit in the overall result of the work, which will make incentives dependent on the results of the work.

Production cost management solves numerous problems: calculation of norms, streamlining regulatory framework, organization of accounting for changes in standards, development of normative calculations, cost accounting by centers of occurrence, identification of deviations and distribution by centers of responsibility, calculation of product costs, analysis of the implementation of planned estimates, formation of tasks to reduce costs, identification of a savings reserve, ensuring systematic control over the amount of costs. In this sense, production cost management is a multi-purpose system that requires the participation and interaction of production links and enterprise services.

Daily operations are controlled by the leaders of the lower levels, which requires the organization of planning and accounting in these links with the presentation of the results to the head. Only in this case it is possible to quickly identify the deviation, correct the error and influence possible consequences. Such a system of rapid response is feasible only if there is cost accounting for responsibility centers.

An exemplary scheme for cost analysis by hierarchical levels of management is as follows:

• 1) the financial director of the enterprise is presented with: cost estimates for the divisions included in the enterprise, administrative and management expenses for the enterprise as a whole, sales expenses, distribution costs, a report on the execution of estimates for the enterprise as a whole;
• 2) to the head of production - the costs for the units included in this production, information about the content of the head's office, a report on the execution of estimates for production;
• 3) to the head of the department - the cost of basic materials, the production rates of the main workers and their prices, the wages of auxiliary workers, auxiliary materials, energy, fuel, Maintenance, other costs, downtime, total costs per department.

At each of these levels, the costs are compared according to the planned and actual estimates, deviations for the reporting period and changes compared to the previous one are identified, which are divided into favorable and unfavorable.

The most complete primary information on costs is available at the lowest level of management. The detailing of costs decreases as you move to a higher level of management. Thus, the director of the enterprise should receive information only about deviations for the enterprise, as well as for those centers whose costs he can influence. The principle is that only those costs related to it should be included in the costs of each level.

To effectively manage costs means, first of all, to control, i.e. timely identify actual deviations, their causes and perpetrators, and give them an objective assessment. Full timely control over cost variances contributes to prompt management decisions. Such control can be most effectively provided only with the normative method of accounting for production costs, since its mechanism makes it possible to timely identify deviations in costs, identify their perpetrators and causes, and, on this basis, build production cost management by deviations.

The principle of variance management means that the actual performance may not always meet the required standards, and therefore variances will occur. But not every case of deviation should be the object of study, but only those that exceed the allowable dimensions. Therefore, variance cost management involves establishing acceptable and unacceptable variances. The object of decision-making should be deviations that go beyond acceptable limits, the so-called "disturbances". The experience of enterprises shows that the organization of accounting for deviations from the norms using computer technology significantly expands the possibilities financial control and strengthens the economy. The effectiveness of such cost management depends on the implementation of cost accounting at the places of formation and responsibility centers.

The main functions of the cost management process should be considered forecasting and planning, accounting, control (monitoring), coordination and regulation, as well as cost analysis.

1. Cost planning can be prospective (strategic) - at the stage long term planning and current (operational) - at the stage of short-term planning. If the accuracy of long-term cost planning is low and is influenced by the investment process, the behavior of competitors, government policy in the field of economic management organizations, and sometimes force majeure, short-term cost plans reflect the needs of the near future and are more accurately determined by annual and quarterly calculations.

Organization is a critical element of effective cost management. It establishes who, in what time frame, using what information and documents, in what ways, manages costs in business structure. Cost centers and responsibility centers are defined. A hierarchical system of linear and functional relations of managers and specialists associated with cost management is being developed. This scheme must be compatible with the organizational and production structure of the enterprise.

• 2. Coordination, interchangeability and cost control (normative method) - this is a comparison of actual costs with the planned level, the identification of deviations and the adoption of prompt measures to eliminate discrepancies. Timely coordination and cost control allow the enterprise to avoid a serious disruption in the implementation of the planned economic performance.
• 3. Accounting as an element of cost management is necessary to prepare information when making the right decisions. In a market economy, it is customary to divide accounting into two types: production and financial.

Production accounting, as a rule, is identified with taking into account production costs and calculating the cost of production. In its development, production accounting has been transformed into management accounting, which is an active tool for enterprise management.

Production accounting focuses on the methodology for reflecting production costs, and management accounting focuses on analyzing the situation, making decisions, studying the needs of consumers of information, and analyzing deviations from standard costs. An accounting management system prepares information for managers within an organization to help them make the right decision.

Financial accounting is intended to provide information to users outside the enterprise and involves comparing costs with income to determine profit.

• 4. The function of control (monitoring) in the cost management system provides feedback to compare planned and actual costs. The effectiveness of control is associated with corrective management actions aimed at bringing actual costs in line with planned ones or clarifying plans if they cannot be performed due to objectively changed production conditions.
• 5. Cost analysis is an element of the control function in the cost management system. It precedes managerial economic decisions and actions, substantiates and prepares them. The analysis allows evaluating the efficiency of using all resources by an enterprise, identifying reserves for reducing production costs, and preparing materials for making rational management decisions.

Budgeting.

An important cost planning tool is commercial budgeting. Budgeting is, on the one hand, a process, the process of drawing up financial plans and estimates, and on the other hand, a management technology designed to develop and improve the financial validity of management decisions.

The main object of budgeting is business. Not an enterprise or firm, but business as a type or area of ​​economic activity. As an object financial planning may be the production and marketing of products of one or more types, isolated geographically, technologically or by market segments. In one company, several types of business can simultaneously exist, intertwined and interconnected with each other technologically, organizationally, financially. Budgeting allows you to manage the finances of both an individual business and the enterprise as a whole, determining a set of business types, terms and directions of restructuring, etc.

Budgeting is a technology of financial planning, accounting and control of income and expenses received from a business at all levels of management, which allows you to analyze the predicted and received financial indicators.

Classification of costs for control and regulation

The process of regulation and control involves the search for answers to the question: how big are the deviations of actual costs from planned ones; what caused them; who is responsible for deviations; is it possible to adjust them, etc. Activities aimed at regulating and controlling costs require establishing a link between costs, revenues and actions of specific responsible persons. Therefore, the basis of cost accounting for regulatory purposes is accounting by responsibility centers, i.e. by segments within the enterprise, which are headed by a responsible decision maker. In this situation, it is advisable to divide all costs into regulated and unregulated. Regulated costs are those that depend on the activities of the responsibility center, and the head of this center is responsible for the efficiency of spending. All other costs will be unregulated.

Cost classification for planning and decision making

One of the functions of cost management is cost planning. From the point of view of the degree of coverage by the plan, it is customary to divide costs into planned and unplanned.

Planned expenses form the basis of planned, normative and other calculations compiled in advance. These costs are due to the normal conditions of economic activity of the enterprise. There are no planned shortages and damage to raw materials, materials and other products during storage, losses from downtime and other costs caused by shortcomings in technology, organization, production management. Unplanned costs are reflected only in the actual cost estimate.

In relation to the volume of production - variables and constants.

Variable costs increase or decrease in proportion to the volume of production, i.e. depend on the business activity of the organization. They characterize the cost of the product itself (all the rest - the cost of the enterprise itself). Variable unit costs are fixed. Variable total costs have a linear dependence on the volume of production (an indicator of business activity).

Variable costs can be production and non-production in nature. Variable production costs - direct material, labor, auxiliary materials, semi-finished products. Variable non-manufacturing costs - the cost of packaging finished products for shipment to the consumer, transportation costs, commissions to an intermediary, depending on the volume of production.

Cost Planning

Achieving high performance results of the enterprise involves managing the costs of production and sales of products. Cost management is a dynamic process of management actions aimed at optimizing costs in order to increase the efficiency of the enterprise and gain advantages over competitors. The main elements of the production cost management system are forecasting and planning, cost rationing, accounting and costing, cost analysis and control. One of the prerequisites for creating an effective system and cost control in the enterprise is a clear understanding of the classification of costs and the process of forming the cost of production.

Enterprise cost classification:

1) Primary cost elements - the division of the cost of production into simple generally accepted cost elements: material costs minus the cost of return costs: labor costs; deductions for social needs; depreciation of fixed production assets; other costs.

2. Cost items (calculation items): raw materials and materials; returnable waste (subtracted); purchased products, semi-finished products and services of an industrial nature third party companies and organizations; fuel and energy for technological purposes; the cost of the basic salary of production workers; additional salary of production workers; deductions for social needs; expenses for the preparation and development of production; expenses for the maintenance and operation of equipment; overhead costs; general running costs; losses from marriage; non-manufacturing expenses (commercial);

3. The method of attributing costs to the cost of production:

A) Direct costs - directly related to the manufacture of specific types of products and, according to established standards, are included in the cost;

B) Indirect costs - due to the manufacture of various types of products and are included in the cost in proportion to the indicator established by the instruction for cost planning.

4. According to the degree of dependence on the volume of production: Proportional (conditionally variable) and non-proportional (conditionally constant).

A) Conditionally variable - costs, the amount of which depends directly on changes in the volume of production (wages of production workers, costs of raw materials and materials);

B) Conditionally fixed costs, the absolute value of which, when the volume of production changes, will not change or change, but slightly (depreciation of fixed production assets, fuel for heating, salaries of management personnel).

The division of costs into fixed and variable is of great importance for planning, accounting and analysis of production costs. Fixed costs become an important factor in reducing the cost of production, as their value decreases per unit of production. Variable costs increase in direct proportion to the growth of production, but calculated per unit of output, they are a constant value. When managing variable costs, the main task is to save them. Savings on these costs can be achieved through the implementation of organizational and technical measures that ensure their reduction per unit of output - an increase in labor productivity and, due to this, a decrease in the number of production workers; reduction of stocks of raw materials, materials and finished products during periods of unfavorable market conditions.

Full and reduced cost

Full cost- provides for the division of costs into direct and indirect and calculation full cost products, works, services. AT general view with this option, direct costs associated directly with the production of products, performance of work and provision of services, as well as the costs of auxiliary industries, indirect costs associated with the management and maintenance of the main production

Reduced cost- provides for the division of costs into conditionally variable and conditionally fixed costs, the calculation of reduced production costs and the write-off of conditionally fixed costs to reduce income in the reporting period in which they arose.

Calculation of the stock rate in days

1.Current - stock rate in days. These are: time between two deliveries (current);

2.technological margin - this is the time for pre-processing;

3. preparatory stock - this is the time for acceptance, sorting, warehousing;

4. transport stock (transport stock is the excess of cargo turnover over document flow).

The stock rate in days is determined by summing up all these stocks:

The total consumption of material for a certain period of time;

The duration of the period;

Inventory rate, in days.

Cost rationing

Rationing of costs is carried out in the context of cost items: raw materials, basic and auxiliary materials, purchased components, fuel, energy, wages of production workers, general production and commercial expenses.

When establishing quantitative standards, physical (quantitative, natural) indicators are used to determine the consumption of raw materials or materials, working hours of service, etc., necessary for the production of one product. By multiplying physical indicators by the cost of a unit of a given meter (meter, ton, hour, kilowatt, etc.), cost norms are determined.

Consumption rate of material resources(raw materials, basic and auxiliary materials, fuel and energy) is their planned quantity that can be spent to produce a unit of output of the established quality under the planned organizational and technical conditions.

The consumption rates of material resources are classified as follows:

❑ by validity period - current and prospective;

❑ according to the scale of application - for individual and group;

❑ according to the degree of specification of the rationing object - for norms per unit of finished product, unit, detail;

❑ according to the degree of detail of the nomenclature of materials - into specified and summary;

❑ by purpose - to the consumption rates of the main, auxiliary materials, raw materials, fuel).

Method standard cost

The standard is quantity.

Standard cost is a Western costing method. Standard-cost is a management accounting system aimed at developing norms-standards, compiling standard estimates before the start of production and accounting for actual costs, highlighting deviations from standards.

"Standard" is a firm norm of material and labor costs necessary for the production of a unit of output.

"Cost" is a monetary expression production costs for the production of a unit of output.

The developed standards do not change during the entire established period.

An analogue of the "standard-cost" method is the standard method of cost accounting used in the Russian Federation and the calculation of the cost of production.

The normative method has not been widely used in the context of centralized planning and enterprise management.

The reason was the desire to create uniform norms and standards for enterprises in the same industry. As a result, the rules did not reflect production capability enterprises.

The idea of ​​the normative method and the "standard-cost" method is the same - this is the establishment of norms (standards) of costs and the identification and accounting of deviations from the norms.

The concept of "standard cost" appeared in the 19th century in America, when scientific management methods began to be introduced.

All deviations of actual costs from the standards were considered as deviations.

The standard-cost method and the normative method have much in common:

1. Both methods take into account costs within the norms (standards).

2. Both methods involve accounting for full costs.

However, the methods have significant differences:

1. The "standard-cost" system is not regulated, it does not have a unified methodology for setting standards and maintaining accounting registers. The normative method of cost accounting is regulated, general and industry standards and norms have been developed.

2. In the "standard-cost" system, the current accounting of changes in the norms is not kept, while with the normative method, the current accounting of changes in the norms is carried out in the context of causes and initiators.

3. Under the "standard-cost" system, indirect costs are attributed to the cost of production within the limits of the norms, and the identification of deviations from the norms is written off to the accounts of financial results. Under the normative method, indirect costs are included in the cost of production in the amount of actual costs.

4. Under the standard-cost system, standards are widely used that are based on a forecast of the future. With the normative method, cost rates are set based on their existing production conditions.

5. Unlike the "standard-cost" method, the normative method is not focused on the implementation process.

14 features of direct cost accounting methodology

Where is used: In enterprises where there is no high level of fixed costs and where the result of work can be easily determined and quantified. Widespread in all economic developed countries Oh. In Germany and Austria, the method was called "partial cost accounting" or "coverage accounting", in the UK it is called "accounting for margin cost", in France - "margin accounting" or "margin accounting".
Russian accounting standards do not allow full use of the "Direct Costing" system for the preparation of external reporting and tax calculation, this method is now increasingly used in internal accounting to analyze and justify management decisions in the field of break-even production, pricing and etc.
Key Concepts
Marginal profit is the difference between revenue and variable costs This amount covers the fixed costs of the company. If the amount contribution margin exceeds the amount of fixed costs, the company makes a profit.
Marginal costing - allocating only variable direct costs to a cost object.

Essence The actual introduction of the Direct Costing system in the US dates back to 1953, when the National Association of Calculator Accountants published a description of the system in a report.
The content of the term "direct costing" in Russian regulatory legal acts is disclosed in Section 6 of the Methodological Provisions for Planning, Accounting for Costs for the Production and Sale of Products (Works, Services) and Calculating the Cost of Products (Works and Services) at Chemical Complex Enterprises (approved by order Ministry of Industry and Science of Russia dated January 4, 2003 No. 2).
The essence of direct costing is the division of all production costs into conditionally variable and conditionally fixed costs. And only conditionally variable costs form the cost of production.
The method is based on the calculation of the reduced cost of production and the determination of marginal income.
The modern direct costing system offers two accounting options:

1. simple direct costing, in which only direct variable costs are taken into account as part of the cost

2. advanced direct costing, in which the cost price includes both direct variable and indirect variable general business expenses.

Cost accounting is carried out in the context of variable costs, fixed costs are taken into account as a whole for the enterprise and are attributed to the decrease in operating profit.
Within the framework of the Direct Costing system, the cost price is formed by adding up variable production costs, namely:

direct material costs;

Direct labor costs

variable overhead costs.
In the process of applying this method, marginal income is determined and net profit.
The relationship of indicators in the marginal approach:

Revenue from the sale of products (B)

Variable Costs (PeC)

Marginal income (MD \u003d B - PeZ)

Fixed costs (POZ)

Profit (P \u003d M - PoZ)

The change in marginal income characterizes the impact of sales prices and variable costs on the unit cost of production. The amount of profit depends on the amount of fixed costs.
The relationship of indicators allows you to influence the amount of profit by adjusting prices and production volume.
Direct costing allows you to determine the critical volume of production at which all production costs will be covered by revenue without making a profit.
The critical volume of production (number of products) can be determined by the formula:

O \u003d PoZ / (C - PeZ),

where
O is the critical volume of output,
POS - fixed costs for the whole enterprise,
C - selling price of 1 product,
PeZ - variable costs for 1 production.

15 foreign methods of accounting and calculation of costs (expenses): ABC method, just in time medotics (just in time)

Where is used: The Activity based costing (ABC) method was developed by American scientists R. Cooper and R. Kaplan in the late 80s and became widespread in the West. In Russia, the name of the method is often translated as functional cost analysis (FSA). Another variant - functional system distribution of costs.
Key concepts:

· Cost object - any accounting unit (division, contract, distribution channel, product type, etc.), the cost of which is required to be determined separately.

· Cost driver - a parameter proportional to which costs are transferred to the cost of resources.

· Resource driver - a parameter proportional to which the cost of the resource is transferred to the cost of the operation.

· Driver of operations - a parameter in proportion to which the cost of operations is transferred to cost objects.

Essence:
Activity Based Costing consists in cost accounting for work (functions). The enterprise is considered as a set of work operations, in the course of which it is necessary to expend resources.
The cost of indirect costs in the enterprise is transferred to resources in proportion to the selected cost drivers. Then the structure of operations necessary to create products (works, services) is developed. The calculated resource cost is then transferred to operations in proportion to the selected resource drivers. As a result, the cost of operations is included by cost objects in proportion to the drivers of operations. The result is the calculated cost of products, works or services.
The essence of the method is to study the relationship between costs and various production processes.
According to the methodology, a complete list and sequence of operations (functions) are determined with simultaneous calculation of the resource requirements for each operation.
There are 4 types of operations according to the way they participate in the production of products:

piece work (output of a unit of production)

Batch work (issue of an order, set)

product work (production as such)

General business work

The first three types of transactions relate to costs that can be directly attributed to a particular product. General business costs cannot be accurately attributed, so they are distributed according to the developed algorithms.
Resources are classified by highlighting 2 groups:

1. delivered at the time of consumption (for example, piecework wages)

2. delivered in advance (for example, salaries)

All resources spent on a work operation make up its cost, but a simple calculation of the cost for individual operations does not allow determining the cost of production. Therefore, the cost distribution index (cost driver) is also calculated.
Through the system of cost drivers, the amount of resources spent per product output is determined.
The disadvantage of the method is the high complexity of implementation. However, ABC is one of the most accurate ways to estimate costs.

Just System in time

Where is used: Appeared in Japan in the mid 70s. Currently, the JIT system is used by the largest Japanese, American and European enterprises in various industries.
Essence The system is based on the principle: to produce products only when they are needed in quantities less than what is required. Just-in-time is based on the logistical concept that "nothing will be produced until it is needed".
Refusal to manufacture products in large batches. The supply of production is carried out in small batches in accordance with the need, as a result of which a decrease in the level of inventories is achieved.
The use of this technique allows the company to get rid of unnecessary costs by reducing unproductive costs, which consist, in particular, of the production of excess products, downtime of equipment and personnel, maintenance of excessive storage facilities, losses associated with the presence of product defects.
At the same time, demand accompanies products throughout the entire volume of production. Stocks are delivered by the time they are used in the production process. Part of the indirect costs is transferred to the category of direct.
The main focus is on the quality, availability and total cost of products, and not on the level of purchase prices.

16 Kanban technique

"Kanban" - a system for planning and managing inventory and material flows between separate operations in order to produce and deliver defect-free parts and semi-finished products
for assembly or further processing exactly when they are needed
consumers.

The essence of the Kanban system is to ensure that the initial stocks correspond in quantity to the needs of the initial stage. production process, but not accumulated.

Kanban (kanban, kanban system) is Lean production line management method (Japanese word for "signal" or "card") that uses information cards to transfer a manufacturing order from a subsequent process to a previous one.

A pull system tool that indicates the production or withdrawal (transfer) of items from one process to another. Applied in production system Toyota to organize the pull by informing the previous production stage to start work. The kanban system allows you to optimize the capacity planning chain, starting from demand forecasting, scheduling production tasks and balancing / distributing these tasks according to production facilities with optimization of their loading.

It is an integral part of this Just-in-Time-Production (JIT) production system, which involves the synchronous supply of the material necessary for production: receipt directly into production at workplace at the right time, in the right amount, with the right quality and in the right packaging. As a means of information transfer, tags, cards, containers, electronic message cards (in Japanese "kanban") are used, which move between consumers and producers according to the principle of a supermarket

The goal of the method is to implement just-in-time (JIT) production on all production lines to provide size reduction inventories in warehouses and yet guarantee a high degree of order fulfillment on time.

A prerequisite for simplification of communication is the unambiguous designation of information on a certain carrier, what consumers need and how much. If the material is used up (or, for example, the stock has reached a minimum level), only then, the supplier asks to deliver new material. This request is issued via a kanban card, which is necessarily transported with each delivery of material and returned to the origin for a new delivery. If the manufacturer receives the card, he begins to produce the necessary parts. When the requested number of parts is produced, the kanban card is attached to the holder of the transport equipment and sent according to certain rules to the original location.

Cost management of an enterprise (organization)

1. The concept and significance of the costs of the organization.

Costs are an important qualitative indicator of the economic activity of an enterprise; they are closely related to other cost indicators. On the one hand, they can be considered as the result of activity, and on the other hand, as a factor determining the final results. financial results. According to international standards financial statements, costs - resources consumed in economic activity, not yet recognized as expenses and reflected in the balance sheet at the end of the year in the form of balances of work in progress, finished products, goods shipped, etc.

The essence of the cost is that it shows, expressed in monetary terms, the total costs of a particular enterprise for the production and sale of products, the reimbursement of which is necessary for the implementation simple reproduction. The difference between cost and costs is the completeness of the processes of production and circulation. Thus, costs are related to these processes in general, regardless of their completeness and the nature of the connection with the production and sale of products, while the cost price means the completion of these processes. The essence of production costs and production costs are not identical to each other in theoretical and practical plans, both at the level of social production and in macroeconomics in domestic and foreign practice. From the point of view of society, the costs of production include the total cost of living and materialized labor and are equal to the value of the product. Domestic firms' production costs consist of their own cash costs, while foreign firms' costs include standard profits.
Types of enterprise costs
The concept of enterprise costs varies significantly depending on their economic purpose. A clear delineation of costs according to their role in the process of reproduction is a defining moment in the theory and practical activities. In accordance with it, at all levels of management, grouping of costs is carried out, the cost of production is formed, sources of financing are determined. According to the reproduced sign, the costs of the enterprise are divided into three types:

Costs for the production and sale of products, forming its cost. These are current costs covered from the proceeds from the sale of products through the circulation working capital;

Expenses for expansion and renewal of production. As a rule, these are large one-time capital investments for new or modernized products. They expand the applied factors of production, increase authorized capital. The costs consist of capital investments in fixed assets, the increase in the standard working capital, costs for the formation of additional work force for new production. These costs have special sources of financing: depreciation fund, profit, issue valuable papers, credit, etc.;

· expenses for socio-cultural, housing and other similar needs of the enterprise. They are not directly related to production and are financed from special funds, formed mainly from distributed profits.

2) The relationship of costs (expenses) and income of the organization.

When making a plan Special attention is given to the correct calculation of the sources of financing capital investments, which, according to the nature of education, can be divided into four groups: internal construction resources, funds of the main (industrial) activity, appropriations from the budget and a long-term bank loan. The planned need for financing capital investments should primarily be provided by mobilization of internal resources in capital construction carried out by an economic method, depreciation deducted for the restoration of funds and part of the profit of the main activity. The main source of financing for the capital investments of the enterprise is the production development fund, directed to the technical re-equipment of existing industries, and the fund for social and cultural events and housing construction in the part spent on the construction of housing stock. The profit of the enterprise is used as a source of covering other expenses and deductions. Significant attention in modern conditions is given to the definition of economically justified standards of working capital. Own (fixed) working capital of an enterprise are funds that are created at the expense of statutory fund, arrived. Equated to the company's own working capital are the funds at its disposal under the terms (calculations) of the enterprise's relations with workers and employees, customers, etc. Such funds are called sustainable liabilities. These include the minimum wage arrears for workers and employees and social security contributions, the debt of the reserve for future payments, for advance payments from customers, etc. Borrowed funds are the funds received by the enterprise from banks in the form of a loan, as well as accounts payable. The need to divide working capital on, standardized and non-standardized follows from the requirements that determine the planned development of production and the indispensable achievement of the greatest results with the lowest costs per unit of output.

The establishment of planned standards for individual items of working capital ensures the continuous and rhythmic work of production (for more details, see Chapter 6).

Very important issue the development of the financial plan of the enterprise is to determine the size of the material incentive fund, the fund for social and cultural events and housing construction, as well as the production development fund.

When planning the “Credit Relationships” section, the amount of attracted long-term loans for each of their types is calculated, which are necessary to ensure the effective production and economic activities of the enterprise and its constituent units. The loan received from commercial banks is repaid after completion of work primarily at the expense of the production development fund and other funds, and in case of insufficiency - at the expense of profits received from holding credited events. In a market economy commercial banks widely represent both short-term and long-term loans for capital construction. The use of bank loans instead of gratuitous (as it was before) financing of capital investments significantly increases the responsibility of enterprises, requires a more thorough justification of the economic feasibility of costs, a more realistic approach to determining the actual need for funds, creates an interest in accelerating the payback of capital investments.

When determining the relationship of the enterprise with the budget, the amount of payments (payment for production assets, fixed payments, free profit balance, taxes) and appropriations from the budget as a whole and in individual areas are calculated.

Currently, there is a general procedure for distributing the profits of enterprises, which determines the nature of its relationship with the budget.

The general procedure provides that the planned profit of the enterprise, after determining the amount of contributions to the budget in the form of payments for production assets, fixed payments, as well as amounts intended for payment for a bank loan, is directed to the formation of enterprise funds.

To ensure the full interconnection of the financial plan items and determine the final relationship with the state budget, upon completion of the calculation of the balance of income and expenses (in the form of an annex to it), a check (chessboard) table is drawn up, in which sources of financing are given horizontally (reflected in the subsection “Revenues and receipts ”), and vertically - expense items (from the subsection “Expenses and deductions”), equivalent in the total amount of the total.

Thus, in the balance of income and expenses (financial plan) of enterprises, a wide range of financial relations of the enterprise with the financial and credit system, with other enterprises and organizations is practically reflected. How economically justified financial plan and how it is carried out largely depends on the position of the enterprise, its financial stability, the timeliness of fulfilling obligations for payments to the budget, settlements with suppliers and other costs provided for by the plan.

3. Classification of costs for planning and control purposes.

The management process at the enterprise includes not only forecasting, planning, accounting and analysis of costs, but also the regulation and control of their level. For these purposes, the following classification of costs is applied: regulated and unregulated; efficient and inefficient; within the norms and deviations from them; controlled and uncontrolled. According to the degree of regulation costs are divided into fully, partially and poorly regulated. Fully adjustable costs arise primarily in the areas of production and distribution. These are costs recorded by responsibility centers, the value of which depends on the degree of their regulation by the manager. Arbitrary costs take place mainly in R&D (research and development), marketing and customer service. Poorly regulated (given) costs arise in all functional areas. The degree of cost controllability depends on the specifics of a particular enterprise: the technology used; organizational structure; corporate culture and other factors. Therefore, there is no universal methodology for classifying costs according to the degree of controllability - it can only be developed in relation to a particular enterprise. The degree of cost controllability will vary depending on the following conditions:

The duration of the period of time (with a long period, it becomes possible to influence those costs that are considered given in the short period);

· the authority of the decision maker (costs that are set at the level of the foreman may be regulated at the level of the director of the enterprise).

The results of the enterprise's activities are significantly affected by the division of costs into productive (effective) and unproductive (inefficient). Effective- these are production costs, as a result of which they receive income from the sale of those types of products for the release of which these costs were incurred. Ineffective- these are non-productive costs, as a result of which no income will be received, since the product will not be produced. Inefficient costs are losses in production. These include losses from marriage, downtime, shortages and damage to inventory items, etc. The obligatory allocation of inefficient costs is interpreted in order to prevent losses from penetrating into planning and rationing. The control system that ensures completeness and correctness is important in cost management. actions in the future aimed at reducing costs and increasing production efficiency. To provide a system of control over costs, they are divided into controlled and uncontrolled. controlled- these are the costs that can be controlled by the subjects of management. In their composition, they differ from regulated ones, as they are targeted and can be limited by some individual expenses. For example, an enterprise needs to control the consumption of spare parts for the repair of equipment located in all departments of the enterprise. Uncontrolled - These are costs that do not depend on the activities of the subjects of management. For example, revaluation of fixed assets, which entailed an increase in depreciation amounts, changes in prices for fuel and energy resources, etc. An important condition for effective cost control is their division into costs within the norms (standards) and

coursework

Management, consulting and entrepreneurship

Intense competition forces enterprises to show a keen interest in cost management and look for ways to improve their accounting and monitoring. Optimization of the cost management process allows the enterprise to reduce the overall level of costs. Therefore, the main condition for increasing the profit of the enterprise is to reduce the costs of production and marketing of products, in particular, the reduction in the cost of products, therefore, the organization and management of costs are a priority for the enterprise. Almost every...

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