What is called fixed cost. Cost management and operational management decisions. Investor and analyst insights into fixed costs

Let's start with a few definitions:

Costs are the costs of living and materialized labor for the production and sale of products, works, services:

Expenses- consumed resources or money that needs to be paid for goods or services (in domestic economic practice, the term "costs" is often used to characterize all costs of an enterprise for a certain period);

Costs this is only that part of the costs that was incurred in connection with the receipt of income, and in accordance with International Accounting Standards, expenses include losses and costs that arise in the course of the main activity of the enterprise in connection with the receipt of income, that is, in accounting, income must be related to the costs of obtaining them, which in this case will be called costs.

Let's consider in more detail main types of costs:

In accordance with the accounting rules: costs are accumulated on the accounts of section 3 of the Chart of Accounts (first of all, on account 20 "Main production") and, as products are released, are transferred to account 43 "Finished products", and costs turn into costs only after the sale of products , that is, when switching from account 43 to account 90 "Sales".

And in a simplified form, we can say that costs are essentially the total cost of goods sold.

Thus, if the costs incurred correspond to certain revenues, they can be considered expenses and reflected in the income statement. If income as a result of costs incurred has not yet been received, the costs should be recognized as assets and reflected in the balance sheet as costs in work in progress or finished goods (unrealized).

This means that the concept of costs is narrower than the concept of costs. And the concepts of "costs" and "costs" are often used as synonyms, and the term "costs" is more typical for economic theory, and "costs" - for accounting and management.

Cost price- these are the costs expressed in monetary terms for the production and sale of products, works, services. It consists of all costs associated with the use of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs of production and sale in the production process (performance of work, provision of services).

Cost accounting and calculation (calculation) of the cost of each type of products (works, services) manufactured by the enterprise are one of the key problems of management accounting for a number of reasons, including the following:

• knowledge of the cost of production is necessary in order to assess the balance of work in progress and finished goods in financial accounting, as well as determine the cost of goods sold and, as a result, profit from sales;
• the level of the unit cost is a very important factor in the formation of the price and assortment policy of the enterprise;
• control over the cost and identification of ways to reduce it is one of the main directions of increasing the efficiency of the company.

The system for accounting for production costs and calculating the cost of production is organized at each enterprise in different ways, depending on the choice of cost accounting objects - signs according to which production costs are grouped for cost management purposes. In order to effectively manage costs, as a rule, it is necessary to have control data by cost directions, by cost centers and by cost object. In this case, cost centers are understood as structural divisions of the enterprise in which the initial consumption of resources occurs (for example, a workshop, a site, a team, a stage, a process, etc.), and the cost carriers are the types of products (works, services) produced by ( performed, provided) by this organization. In addition, there are different types of costs depending on the purposes of their accounting.

Basic and overhead costs

Based on the economic role in the production process, costs are divided into basic and overhead.

The main costs are those directly related to the production (technological) process of manufacturing products, performing works or rendering services. In other words, the main costs include expended resources, the consumption of which is associated with the output of products (works, services) - for example, materials, wages of production workers, depreciation of fixed assets, etc.

Overheads are recognized costs that are incurred in connection with the organization, maintenance of production and its management.

For example, general production and general business expenses - maintenance of the management apparatus, depreciation and repair of fixed assets for workshop or general plant purposes, taxes, expenses for recruiting and improving the qualifications of personnel, etc.

Direct and indirect costs

Classification of costs by the way they are included in the cost of products, works and services into direct and indirect. It is this classification that determines the procedure for reflecting costs on certain synthetic accounts, sub-accounts and analytical accounts.

Direct costs are considered costs that can be directly, directly and economically attributed to a specific type of product or to a specific batch of products (work performed or services provided). In practice, this category includes:

• direct costs of materials (that is, raw materials and basic materials used in the manufacture of products);
• direct labor costs (remuneration of personnel employed in the production of specific types of products).

However, if an enterprise produces only one type of product or provides only one type of service, all production costs will automatically be direct.

Indirect costs are recognized as costs that cannot be directly, directly and economically attributed to specific products, therefore, they should first be collected separately (on a separate account), and then - at the end of the month - distributed by types of products (work performed, services provided) based on the selected techniques.

Indirect production costs include auxiliary materials and components, labor costs for auxiliary workers, adjusters, repairmen, vacation pay, overtime pay, downtime costs, maintenance costs of workshop equipment and buildings, property insurance, etc. etc.

We emphasize - indirect costs are associated with the manufacture of several types of products at the same time, and they either cannot be "attributed" to a specific type of product at all, or, in principle, it is possible, but impractical due to the insignificance of the amount of this type of costs and the difficulty of accurately determining the part of them that falls on each type of product.

In practice, the separation of direct and indirect costs is very important for organizing the work of the accounting department in terms of cost accounting. Direct costs should be based on primary documents plus possibly additional calculations, as, for example, if the same type of raw material is used for the production of several types of products in one department and it is impossible to provide an accurate primary accounting of how much of this raw material was spent on each of the types of products, refer directly to the cost of each type of product, generated by the debit of account 20 "Main production". But indirect costs are collected on separate accounts - for example, workshop costs during the month are debit to account 25 "General production costs".

If we talk about the relationship between the two considered classifications, the following can be noted:

• all direct costs are basic (after all, they are necessary for the production of specific types of products);
• the overhead is always indirect;
• some types of fixed costs, in terms of the order in which they are included in the cost price, are not direct, but indirect, such as the depreciation amounts of fixed assets used in the production of several types of products.

Product costs, period costs

This classification is very important from the point of view of management accounting, since only it is used in Western countries, where many of the management accounting methods used today were developed, and such a classification is usually mandatory in both management and financial accounting.

Figure 2. Classification of costs in management accounting

Product costs (production costs) are considered only those costs that must be included in the cost of production, for which it must be accounted for in the shops and in the warehouse, and if it remains unrealized, reflected in the balance sheet. These are "inventory-intensive" costs directly related to the manufacture of products and, therefore, subject to accounting as part of its cost.

• raw materials and basic materials;
• remuneration of personnel employed in the production of specific types of products;
• general production costs (overhead production costs), including: auxiliary materials and components; indirect labor costs (salaries of auxiliary workers and repairmen, extra pay for overtime, vacation pay, etc.); other expenses - maintenance of workshop buildings, depreciation and insurance of workshop property, etc.

Period costs (recurring costs) include those types of costs, the size of which does not depend on the volume of production, but rather on the length of the period. In practice, they are represented by two articles:

• commercial expenses - expenses associated with the sale and supply of products (goods, works, services);
• general and administrative expenses - expenses for managing the enterprise as a whole (in Russian practice they are called "general business expenses").

Such costs are not included in the cost of finished goods, because they are not directly related to the production process, therefore, they are always attributed to the period during which they were produced, and are never attributed to the residuals of finished goods.

When using this classification, the total cost of goods sold is formed in the following order.

Figure 3. Formation of cost in classical management accounting

If we apply this classification to domestic practice, guided by the Russian Chart of Accounts, it is necessary to organize cost accounting as follows:

1) in terms of product costs:

• direct material and labor costs are collected directly on account 20 "Main production" (by sub-accounts and analytical accounts for each type of products, works, services);
• general production expenses during the reporting period are collected on a separate account (according to the Russian Chart of Accounts, account 25 "General production expenses" is used for these purposes), and at the end of the period they are distributed and debited to account 20 "Main production" (by type of products, works, services );
• as a result, all costs recorded on the debit of account 20 "Main production" for a certain period represent total production costs that can relate to manufactured products, forming the production cost of finished products (or to the work performed, services rendered, forming their cost accordingly), or may relate to work in progress, if any;

2) in terms of the costs of the period:

• it is necessary to proceed from the postulate that recurring expenses are always related to the month, quarter or year during which they were made, that is, at the end of the period they are completely written off to reduce the financial result (profit), and they are never included in the balances of finished products on warehouse and work in progress;
• it means that they must be collected on the accounts designated for these purposes (in Russia these are accounts 26 "General business expenses" and 44 "Sales expenses"), and at the end of each month the entire amount of costs collected for the month must be written off from the credit of these accounts to the debit of the account 90 "Sales".

Note that this option is allowed by the current Russian legislation (in particular, PBU 10/99 "Organization's expenses" and the Instructions for the application of the Chart of Accounts). So every manager and accountant can implement this technique in the practice of his organization.

However, in Russia, unlike IFRS and accounting requirements of many foreign countries, this is not the only permitted option.

So, account 44 "Sales costs" in Russian practice may not be closed completely "month by month", depending on the accounting policy of the organization, a rolling debit balance can be formed on this account - for example, in terms of packaging and transportation costs of shipped products, if it has not yet passed into the ownership of the buyer, or in terms of transportation costs in trade organizations (if part of the goods remained unsold at the end of the month).

And account 26 "General business expenses" with us is allowed to be closed not to account 90 "Sales", but to account 20 "Main production" (as well as 23 "Auxiliary production" and 29 "Service production and economy", if their products, works and services are sold outside). It was this option that was used until the beginning of the nineties, and it was not canceled or completely superseded by a new option using account 90 "Sales".

The logic of such an application of the 26th account, which implies the inclusion of general business expenses in the cost of specific types of products, works, services (including for the purpose of assessing the balances of unsold products), is based on the traditional approach, according to which, in domestic practice, production costs and today, in addition to material costs, labor costs and general production costs, many also include general business costs (and, accordingly, non-production costs include the costs of selling products, as well as the maintenance of social facilities).

With this approach, the meaning of the concept of "production cost" also changes:

• a Western accountant or manager considers this type of cost to be the sum of "product costs" and, in its presentation, management costs cannot be included in the production cost;
• in domestic practice, to this day, they often distinguish not two (production and full), but three types of cost - shop, production and full, while:
• the workshop cost is considered exactly the amount of "product costs" (that is, we call the workshop cost what Western experts call the production cost);
• production costs in Russia are often understood as the sum of the workshop costs and general operating costs, that is, in addition to the “product costs” (direct and general production costs), it also includes administrative costs, which Western experts unambiguously classify as “period costs” that are subject to accounting only in full cost and never included in the production cost;
• the concept of the total cost of goods sold conceptually coincides in both systems, although its value, other things being equal, may not coincide (if there are residues of unsold products, because then a part of the management expenses of a Russian accountant may "settle" in the balance sheet in the cost of residuals of finished products, and for a Western accountant, the entire amount of administrative expenses will be attributed to a decrease in profit month after month).

Total and specific costs

First of all, we note that the costs are cumulative and specific - depending on how much they are calculated (for the entire set of products, for the entire batch of products or per unit of production).

Aggregate costs - costs calculated for the entire output of the enterprise or for a separate batch of products. In other words, these are the total, total costs for a certain amount of products of one type, or even for a certain volume of products of various assortments.

Unit costs are costs calculated per unit of production.

Accordingly, the cost price can be calculated per unit of production or for the whole batch, or we can talk about a generalized indicator of the cost price for all types of products, works, services for a certain period.

Depending on what kind of management problem is to be solved, in some cases it is important to know the amount of total costs, and in others - to have detailed information about unit costs (for example, when making decisions in the field of pricing and assortment policy).

Variable and fixed costs

Depending on how the costs respond to changes in the organization's business activity - to an increase or decrease in production volumes - they can be conditionally divided into variables and fixed ones.

Variable costs increase or decrease in proportion to the change in the volume of production, that is, they depend on the business activity of the organization. They, in turn, can be subdivided into:

• production variable costs: direct materials, direct labor, as well as part of general production costs, such as the cost of auxiliary materials;
• non-production variable costs (costs of packaging and transportation of finished products, commission to intermediaries for the sale of goods, etc.).

Fixed costs in the total amount do not depend on the volume of production and remain unchanged during the reporting period. Examples of fixed costs are rent, depreciation of fixed assets, advertising, security, etc.

The point is that the total amount of fixed costs usually does not depend on how much and what kind of products the company will release in a given month. For example, if a company rented premises for a production workshop or retail outlet, it will have to pay the agreed rent every month, even if nothing is produced or sold in one of the months, but, on the other hand, if this premises will be operated around the clock, and not eight hours a day, the rent will not be higher from this. The same is the case when advertising is given - of course the goal is to sell more products, but the amount of advertising costs (for example, the cost of advertising agency services, the cost of advertising on television or in a newspaper, etc.) is directly related to the amount products sold in the current month will not be affected.

But variable costs clearly respond to changes in production and sales. They did not produce products - they did not have to buy materials, pay wages to workers, etc. The intermediary did not sell the goods - you do not need to pay him a commission (if it is set depending on the number of goods sold, as is usually done). And vice versa, if the volume of production increases, it is necessary to buy more raw materials, attract more workers, etc.

Of course, in practice, especially in the long term, all costs tend to increase (for example, rent may increase, the amount of depreciation may increase due to the acquisition of additional fixed assets, etc.). Therefore, sometimes costs are called conditionally variable and conditionally fixed. But the growth of fixed costs, as a rule, occurs abruptly (stepwise), that is, after an increase in the amount of costs, they remain at the achieved level for some time, and the reason for their growth is either an increase in prices, tariffs, etc., or a change in production volumes and sales in excess of the "relevant level", resulting in an increase or decrease in production space and equipment.

Statutory and actual costs

From the point of view of the efficiency of accounting and cost control distinguish between standard and actual costs.

Actual expenses, as their name implies, are expenses actually incurred by an enterprise in the manufacture of products (works, services), reflected in primary accounting documents and on accounting accounts. It is them that accountants take into account, and based on them, the cost of production is formed. And then they are analyzed, compared with planned indicators or indicators of previous periods and conclusions are drawn.

Target costs are predetermined realistic costs per unit of finished goods. In other words, these are costs (most often - per unit of production), calculated on the basis of certain norms and standards.

Alternative (imputed) costs

Unlike financial accounting, which operates only with fait accompli and actually incurred costs, management accounting attaches great importance to alternative options, because when making one management decision, the manager automatically refuses other options for the development of events, and therefore, in addition to real income and expenses, that will be received and implemented in the course of the implementation of the decision, alternative (imputed) costs inevitably arise, including in the face of lost profits due to the fact that the decision made has ruled out the possibility of alternative use of resources.

The concept of alternative costs also makes it possible to simplify the decision-making process in some situations.

Let's look at a small example. A new potential client approached the bakery - the director of a recently opened nearby restaurant. He would like the bakery to deliver buns to his restaurant on a daily basis, which must be baked according to a specific recipe. Of course, he is interested in the price - how much the bakery would like to receive for the execution of such an order.

Suppose that at the moment the bakery is already working at the limit of its capacity and cannot simply bake buns for the restaurant, plus to the products that it already produces and sells to current customers, in order to start cooperation with this restaurant, it will be necessary to reduce the production of some of the current types of products and, accordingly, reduce supplies to current customers or retail sales.

Applying the concept of opportunity cost, there is an elegant and simple way to solve this problem:

• of course, the price should cover the real costs of the bakery - which means that you need to calculate the production cost of the buns that the restaurant director would like to receive; in addition, of course, the goal of the bakery is to get as much profit as possible, but this does not mean that you can lay down any level of profitability and ask for any price, although some amount of profit must be included in the price that will eventually be assigned;
• since in order to fulfill the restaurant's order, it will be necessary to reduce the current production of other types of products, there are alternative (imputed) costs - in this case, this is the amount of profit that the bakery will lose if it accepts this order and reduces the supply and sales of the previous products, that is this is the “lost” profit that the bakery would continue to receive if it refused to cooperate with the restaurant director and worked according to the same program;
• hence, to set the price of buns for a restaurant, you need to add the cost of producing these buns (their projected cost) and the “lost” profit from the sale of those products, the production of which will be reduced in connection with the acceptance of an order from the restaurant.

Let us illustrate in numbers. Suppose a restaurant wants to receive 1,000 rolls each. To be able to bake them, the production and sales of French baguettes will have to be reduced by 400 units. Let us assume that the production cost of a baguette is 10 rubles, and its selling price is 19 rubles. In accordance with the calculation based on the recipe for making buns, their production cost should be 4 rubles.

We make the following calculations:

1. profit from the sale of one baguette is: 19 - 10 = 9 rubles;
2. alternative costs - the profit that could be obtained from the sale of 400 baguettes if the restaurant's order was rejected - is RUB 9. x 400 pcs. = 3600 rubles;
3. the minimum price level for buns, at which it generally makes sense to talk about the possibility of accepting this order (replacing part of the baguettes with buns), is the sum of the cost of the buns and this lost profit from the baguettes, that is, the restaurant must pay at least for a batch of 1000 buns : 4 rub. x 1000 pcs. + 3600 rub. = RUB 7600;
4. the minimum price for one bun should not be lower: 7600 rubles. / 1000 pcs. = RUB 7.60

It's minimum. If the director of the restaurant is not ready to pay this amount (for example, in a nearby bakery he will be offered more favorable conditions), it is better to refuse cooperation and continue to produce the products that you are already producing at the moment. After all, if you agree to a lower price, it turns out that in the end the bakery will receive less profit than it received before.

Plus, other factors must be taken into account. For example, to weigh whether it makes sense to spoil or break off relations with your current customers, after all, reducing the production of baguettes by 400 pieces. means that some of those to whom the bakery sold them before will not receive these baguettes now! Therefore, it makes no sense to set the price of buns exactly at 7.60 rubles, in fact, it makes no sense - this price only makes up for the same profit that you already receive with the current production program, but for this you should not sacrifice existing relationships with customers.

Irrecoverable costs

The next important type of costs that must be taken into account by a manager and an accountant who prepares information for making management decisions is irrecoverable costs. From their name it is clear that they mean expenses that have already been incurred in the past (as a result of the execution of one or more earlier management decisions) and which now cannot be returned or compensated for. You can only put up with them.

It is extremely important to learn how to identify such irrecoverable costs and mercilessly "cut off" information about them when making decisions. This approach can also simplify the analysis of alternatives and make the calculations more concise and elegant.

Relevant and irrelevant costs

The concepts of alternative (imputed) and non-returnable costs, as well as the behavior of various types of costs, lead us to the need to distinguish between relevant and irrelevant costs and to introduce the concept of the relevance of information used to justify decisions.

Relevant is information that distinguishes one alternative from another and, therefore, is subject to analysis and consideration when making decisions. Accordingly, the relevant costs are those costs, the amount of which will change depending on which of the alternatives will be chosen as a result of the decision.

In other words, if any income, expenses or other indicators remain unchanged in any of the possible decisions, they are irrelevant and should not be taken into account when considering such a decision.

Undoubtedly, a significant part of irrelevant costs are already considered by us irrecoverable costs, that is, costs that were committed in the past and which no decision can change (as, for example, the costs of geological exploration work in the event that minerals are never were discovered or the development of the deposit is unpromising).

Also, fixed costs are often irrelevant - but here, of course, it all depends on the nature of the problem and the decision being made. For example, if there is a question about what is more profitable to sew for the winter season - leather jackets or leather coats - information about the amount of depreciation of equipment, rent for production facilities or the cost of electricity consumed to light the workshop and ensure the operation of sewing machines does not have any values, because these amounts will be the same regardless of what they decided to sew in the end. But if the more global question of whether it is worth stopping tailoring and switching to trading in fabrics, threads and accessories is being resolved, information on fixed costs may become relevant - if, for example, a decision can be made to terminate the lease agreement for a production facility. and sell sewing machines.

The concept of relevance is, perhaps, the most important, fundamental principle of preparing information for analysis and management decisions.

Controlled and uncontrolled expenses

Well, in conclusion, there is another important classification associated with the implementation of such a management function (management) as control.

In order to effectively control the activities of all divisions and managers at all levels, as well as to ensure a normally functioning system of motivation of management personnel, recently the principle of management by responsibility centers has been increasingly used, that is, by correlating costs and revenues with the actions of persons responsible for them. implementation.

Agree, it is foolish to deprive all employees of the bonus for the fact that the profit of the organization turned out to be lower than it was planned. After all, there can be many reasons, and it may even turn out that the majority of employees worked for wear and tear, and the cause of the problem is the wrong decision made by only one manager. In addition, in fact, not a single employee of an organization, as a rule, can control absolutely all the processes taking place in it. And therefore, it is simply stupid, for example, to punish the head of the sales department with a ruble for not fulfilling the sales plan, if the reason for the situation lies in the fact that the head of the production department committed violations of the technology and, as a result, low-quality products were produced, and the quality control department did not noticed, and the customers were unhappy and decided to stop buying your products, made claims, demanded to replace the product, etc. On the other hand, it is unlikely that the head of the production unit will be motivated to work efficiently if he is punished for poor product quality, if the main reason for the situation was the poor quality of raw materials and materials purchased from the outside, the quality control of which was supposed to be carried out by the supply unit of the company.

We will also talk in more detail about the concept of management by centers of responsibility and the specifics of organizing planning, internal reporting and control, taking into account this system, in future publications. In the meantime, we note that from the standpoint of control, costs can be divided into two types:

1. regulated (controlled) expenses are expenses that are subject to the influence of the manager of the responsibility center (department), that is, are within his competence and authority (for example, cost overruns due to violation of labor discipline or production technology is a regulated expense for the head of the shop);
2. unregulated (uncontrolled) expenses are expenses that the manager of the center of responsibility (department) cannot influence (for example, cost overruns due to their poor quality are not regulated for the head of the shop, but for the head of the procurement department).

The practical application of this cost classification allows to increase the labor motivation of management personnel, since rewards and punishments in this method directly depend on the real results of their activities.

Bibliography:

1. Bezrukikh P.S. Accounting and calculating the cost of production. - M .: Finance, 1974
2. Baryshev S.B. Diagnostics of the management accounting methodology. // Accounting. - 2007, No. 14
3. Belyaeva N.A. Methods for the formation of production costs // "Accounting in questions and answers", 2006, №1
4. Vakhrushina M.A. Management accounting: a textbook for universities. 2nd ed., Add. and lane. - M .: Omega-L, 2003
5. Gorelik O.M., Paramonova L.A., Nizamova E.Sh. Management accounting and analysis: a tutorial. M .: KNORUS, 2007
6. Gorelova M.Yu. Management Accounting. Costing methods. - M .: Publishing and consulting company "Status-Quo 97", 2006
7. Drury K. Introduction to management and production accounting / Per. from English M .: Audit, UNITI, 2008
8. Kerimov V.E. Accounting: Textbook. - M, -M .: Eksmo, 2006
9. Platonova N. Costs and their classification // "Financial newspaper", 2005, №35

Carrying out any activities of companies is impossible without investing costs in the process of making a profit.

However, there are different types of costs. Some operations during the operation of the enterprise require constant investment.

But there are also costs that are not fixed costs, i.e. refer to variables. How do they affect the production and sale of finished products?

The concept of fixed and variable costs and their differences

The main goal of the enterprise is the manufacture and sale of manufactured products for profit.

To manufacture products or provide services, you must first purchase materials, tools, machine tools, hire people, etc. This requires the investment of various amounts of money, which are called "costs" in economics.

Since monetary investments in production processes are of various types, they are classified depending on the purpose of using the costs.

In economics costs are shared by such properties:

1. Explicit - this is a type of direct cash costs for making payments, commission payments to trading companies, payment for banking services, transportation costs, etc.;
2. Implicit, which includes the expense of using the resources of the organization's owners that are not contractually required to explicitly pay.
3. Permanent means an investment of funds to ensure stable costs in the production process.
4. Variables are special costs that can be easily adjusted without sacrificing activity depending on changes in production volumes.
5. Irrevocable - a special option for spending movable assets invested in production without return. These types of expenses are at the beginning of a new product launch or reorientation of an enterprise. The funds spent once can no longer be used to invest in other processes of activity.
6. Average is the estimated cost that determines the amount of capital investment per unit of output. Based on this value, the piece price of the product is formed.
7. The marginal is the maximum amount of costs that cannot be increased due to the inefficiency of further investments in production.
8. Inquiries - the cost of delivering products to the buyer.

From this list of costs, constant and variable types are important. Let's take a closer look at what they consist of.

Kinds

What should be attributed to fixed and variable costs? There are some principles by which they differ from each other.

In economics characterize them as follows:

• fixed costs include costs that need to be invested in the manufacture of products within a single production cycle. For each enterprise, they are individual, therefore, they are taken into account by the organization independently on the basis of an analysis of production processes. It should be noted that these costs will be characteristic and the same in each of the cycles during the manufacture of goods from the beginning to the sale of products.
• variable costs that can vary in each production cycle and are almost never repeated.

Fixed and variable costs add up the total costs, summed up after the end of one production cycle.

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What belongs to them

The main characteristic of fixed costs is that they do not actually change over a period of time.

In this case, for an enterprise that has decided to increase or decrease the volume of production, such costs will remain unchanged.

Among them can be attributed such cash costs:

• communal payments;
• building maintenance costs;
• rent;
• employees' earnings, etc.

In this situation, you always need to understand that the constant size of the total costs invested in a certain period of time for the release of products in one cycle will only be for the total number of products released. When such costs are calculated by the piece, their value will decrease in direct proportion to the increase in production volumes. For all types of industries, this pattern is an established fact.

Variable costs depend on changes in the quantity or volume of products produced.

To them include such expenses:

• energy costs;
• raw materials;
• piecework wages.

These monetary investments are directly related to production volumes, therefore, they change depending on the planned parameters of production.

Examples of

In each production cycle, there are cost amounts that do not change under any circumstances. But there are also costs that depend on production factors. Depending on such characteristics, economic costs for a certain, short period of time are called constant or variable.

For long-term planning, such characteristics are not relevant, since sooner or later all costs tend to change.

Fixed costs - ϶ᴛᴏ costs that do not depend in the short run on how much the firm produces products. It is worth noting that they represent the costs of its constant factors of production, independent of the quantity of goods produced.

Depending on the type of production at fixed costs includes such expendable funds:

Any costs that are not related to the release of products and are the same in the short run of the production cycle can be included in fixed costs. According to this definition, it can be stated that variable costs are those costs that are invested directly in the production of products. Their value always depends on the volume of manufactured products or services.

Direct investment of assets depends on the planned quantity of production.

Based on this characteristic, to variable costs include the following costs:

• raw materials;
• payment of remuneration for the work of workers engaged in the manufacture of products;
• delivery of raw materials and products;
• energy resources;
• tools and materials;
• other direct costs of manufacturing products or providing services.

The graphical representation of variable costs displays a wavy line that smoothly rises up. At the same time, with an increase in production volumes, it first rises in proportion to an increase in the number of manufactured products, until it reaches point "A".

Then there is a cost saving in mass production, in connection with which the line rushes upward at no less speed (section "A-B"). After violation of the optimal expenditure of funds in variable costs after point "B", the line again takes a more vertical position.
Irrational use of funds for transport needs or excessive accumulation of raw materials, volumes of finished products during a decrease in consumer demand can affect the growth of variable costs.

Calculation procedure

Let's give an example of calculating fixed and variable costs. The production is engaged in the manufacture of shoes. The annual production volume is 2000 pairs of boots.

The enterprise has the following types of expenses per calendar year:

1. Payment for the rental of premises in the amount of 25,000 rubles.
2. Interest payment 11,000 rubles. for a loan.

Production costs goods:

• for wages for the release of 1 pair of 20 rubles.
• for raw materials and materials 12 rubles.

It is necessary to determine the size of the total, fixed and variable costs, as well as how much money is spent on making 1 pair of shoes.

As you can see from the example, only funds for rent and interest on a loan can be added to fixed or fixed costs.

Due to fixed costs do not change their value with a change in production volumes, then they will amount to the following amount:

25,000 + 11,000 = 36,000 rubles.

The cost of making 1 pair of shoes is a variable cost. For 1 pair of shoes total costs make up the following value:

20 + 12 = 32 rubles.

For the year with the release of 2000 pairs variable costs in total are:

32x2000 = 64,000 rubles.

Total costs calculated as the sum of fixed and variable costs:

36,000 + 64,000 = 100,000 rubles.

We define average total cost which the company spends on sewing one pair of boots:

100000/2000 = 50 rubles.

Cost analysis and planning

Each enterprise must calculate, analyze and plan the costs of production activities.

Analyzing the amount of costs, options for saving funds invested in production are considered for the purpose of their rational use. This allows the company to reduce its production and, accordingly, set a cheaper price for finished products. Such actions, in turn, allow the company to successfully compete in the market and ensure constant growth.

Any enterprise should strive to save production costs and optimize all processes. The success of the development of the enterprise depends on this. Due to the reduction of costs, the company rises significantly, which makes it possible to successfully invest money in the development of production.

Costs are planned taking into account the calculations of previous periods. Depending on the volume of products, it is planned to increase or decrease the variable costs of manufacturing products.

Display in the balance sheet

In the financial statements, all information about the costs of the enterprise is entered into (form No. 2).

Preliminary calculations during the preparation of indicators for entering into can be divided into direct and indirect costs. If these values ​​are shown separately, then one can admit such reasoning that indirect costs will be indicators of fixed costs, and direct costs are, respectively, variable.

It is worth considering that there is no cost data in the balance sheet, since it only reflects assets and liabilities, and not expenses and income.

For information on what fixed and variable costs are and what they relate to, see the following video material:

Lecture:

Fixed and variable costs

The success of entrepreneurial activity (business) is determined by the amount of profit, the calculation of which is made according to the formula: revenue - costs = profit .

What are expenses must a manufacturer incur in order to create a product or service? This:

• costs of raw materials and supplies;
• expenses for utilities, transport and other services;
• payments of taxes, insurance premiums, interest on a loan;
• payment of salaries to employees;
• depreciation deductions.

Costs are otherwise called production costs. They are constant and variable. Fixed and variable costs of the company for the production and sale of a unit of goods make up its cost price, which is expressed in monetary terms.

Fixed costs- these are costs that do not depend on the volume of production, that is, costs that the manufacturer is forced to make even if his income did not even amount to a ruble.

These include:

• lease payments;
• taxes;
• interest on loans;
• insurance payments;
• utility bills;
• salaries of management personnel (administrators, salaries of managers, accountants, etc.);
• depreciation charges (the cost of replacing or repairing worn-out equipment).

Variable costs - these are costs, the amount of which depends on the volume of products.

Among them:

• costs of raw materials and supplies;
• fuel costs;
• payment for electricity;
• piecework wages of hired workers;
• transportation costs;
• costs of containers and packaging.

External and internal costs

Photo by Boris Maltsev, Clerk.Ru

Such a question may arise for a reader familiar with management accounting, which is based on accounting data, but pursues its own goals. It turns out that some of the techniques and principles of management accounting can be used in regular accounting, thereby increasing the quality of information provided to users. The author suggests that you familiarize yourself with one of the ways to manage costs in accounting, which will help the document on calculating the cost of production.

About the direct costing system

With regard to production, simple and advanced direct costing is distinguished. When choosing the first option, the variables include direct material costs. All others are considered constant and are included in total in complex accounts, and then, based on the results of the period, are excluded from total income. This is income from the sale of manufactured products, calculated as the difference between the cost of products sold (sales proceeds) and variable cost. The second option is based on the fact that in addition to direct material costs, in some cases variable indirect costs and part of fixed costs that depend on the utilization rate of production capacities belong to the conditionally variable costs.

At the stage of implementation of this system at enterprises, as a rule, simple direct costing is used. And only after its successful implementation, an accountant can switch to a more complex developed direct costing. The goal is to increase the efficiency of the use of resources in production and economic activities and to maximize the income of the enterprise on this basis.

Direct costing (both simple and advanced) is distinguished by one feature: priority in planning, accounting, calculation, analysis and cost control is given to the parameters of the short and medium term, compared with the accounting and analysis of the results of past periods.

About the amount of coverage (margin income)

As you can see, the amount of coverage (marginal income), which is the difference between revenue and variable costs, shows the level of recovery of fixed costs and profit generation. With equal fixed costs and the amount of coverage, the profit of the enterprise is zero, that is, the enterprise operates without loss.

Determination of the production volumes that ensure the break-even operation of the enterprise is carried out using the "break-even model" or the establishment of the "break-even point" (also called the coverage point, the point of the critical volume of production). This model is built on the basis of the relationship between the volume of production, variable and fixed costs.

The break-even point can be determined by calculation. To do this, you need to draw up several equations in which there is no profit indicator. In particular:

B = PostZ + PermZ ;

q x O = PostZ + AC x O ;

PostZ = (q - perms) x O ;

PostZ - fixed costs;

PeremZ - variable costs for the entire volume of production (sales);

perms - variable costs per unit of production;

c - wholesale price per unit of production (excluding VAT);

O - volume of production (sales);

md - the amount of coverage (margin income) per unit of production.

Suppose that for the period variable costs ( PeremZ ) amounted to 500 thousand rubles, fixed costs ( PostZ ) are equal to 100 thousand rubles, and the volume of production is 400 tons. The determination of the break-even price includes the following financial indicators and calculations:

- c = (500 + 100) thousand rubles / 400 t = 1,500 rubles / t;

- perms = 500 thousand rubles. / 400 t = 1 250 rubles / t;

- md = RUB 1,500 - 1 250 rubles. = 250 rubles;

- O = 100 thousand rubles. / (1,500 rubles / ton - 1,250 rubles / ton) = 100 thousand rubles. / 250 rubles / t = 400 t.

The level of the critical selling price, below which a loss occurs (that is, it is impossible to sell), is calculated using the formula:

q = PostZ / O + permS

If we substitute the numbers, then the critical price will be 1.5 thousand rubles / t (100 thousand rubles / 400 t + 1,250 rubles / t), which corresponds to the result obtained. It is important for an accountant to monitor the break-even level not only in terms of the unit price, but also in terms of fixed costs. Their critical level, at which total costs (variable plus fixed) are equal to revenue, is calculated by the formula:

PostZ = O x md

If we substitute the numbers, then the upper limit of these costs is 100 thousand rubles. (250 rubles x 400 t). The calculated data allows the accountant not only to track the break-even point, but also to some extent manage the indicators influencing this.

About variable and fixed costs

The amount of fixed costs for a certain time does not change in proportion to the change in the volume of production. If the volume of production increases, then the amount of fixed costs per unit of output decreases, and vice versa. But fixed costs are not completely constant. For example, the costs of security are classified as fixed, but their amount will increase if the administration of the institution deems it necessary to increase the salaries of security personnel. This amount may decrease if the administration buys such technical means that will make it possible to reduce the security personnel, and the savings on wages will override the cost of purchasing these new technical means.

Some types of costs may include fixed and variable items. An example is telephone charges, which include a fixed term in the form of charges for long-distance and international telephone calls, but vary depending on the duration of the calls, their urgency, etc.

The same types of costs can be classified as fixed and variable, depending on specific conditions. For example, the total cost of repairs may remain constant with an increase in production volumes - or increase if an increase in production requires the installation of additional equipment; remain unchanged with a decrease in production volumes, if a reduction in the equipment park is not expected. Thus, it is necessary to develop a methodology for dividing controversial costs into conditionally variable and conditionally constant.

To do this, it is advisable for each type of independent (isolated) costs to assess the growth rates of production volumes (in kind or in value terms) and the growth rates of selected costs (in value terms). Comparative growth rates are assessed according to the criteria adopted by the accountant. For example, the ratio between the rate of growth of costs and the volume of production in the amount of 0.5 can be considered as such: if the rate of growth of costs is less than this criterion in comparison with the growth of the volume of production, then the costs are referred to constant, and in the opposite case - to variable costs.

For clarity, we present a formula by which a comparison of the growth rates of costs and production volumes and the attribution of costs to constant ones can be performed:

Abi - the volume of output of i-products for the base period;

Zoi - costs of the i-type for the reporting period;

Zbi - costs of the i-type for the base period.

Let's say that in the previous period the volume of production was 10 thousand units, and in the current period - 14 thousand units. The classified costs for the repair and maintenance of equipment - 200 thousand rubles. and 220 thousand rubles. respectively. The specified ratio is fulfilled: 20 ((14/10 x 100% - 100) x 0.5)< 10 (220 / 200 x 100% - 100). Следовательно, по этим данным затраты могут считаться условно-постоянными.

The reader may ask what to do if during a crisis production does not grow, but declines. In this case, the above formula will take on a different form:

Suppose that in the previous period the volume of production was 14 thousand units, and in the current period - 10 thousand units. The classified costs of equipment repair and maintenance 230 thousand rubles. and 200 thousand rubles. respectively. The specified ratio is fulfilled: 20 ((14/10 x 100% - 100) x 0.5)> 15 (220/200 x 100% - 100). Therefore, according to these data, costs can also be considered conditionally fixed. If costs have increased despite the decline in production, this also does not mean that they are variable. It's just that the fixed costs have increased.

Accumulation and distribution of variable costs

The cost of work in progress and semi-finished goods from own production is accounted for at variable costs. Moreover, complex raw materials, during the processing of which a number of products are obtained, also refers to direct costs, although they cannot be directly correlated with any one product. To distribute the cost of such raw materials by product, the following methods are used:

The company implements simple direct costing in production, which results in the release of three types of products (No. 1, 2, 3). Variable costs - for basic and auxiliary materials, semi-finished products, as well as fuel and energy for technological purposes. The total variable costs amounted to RUB 500 thousand. Product number 1 produced 1,000 units, the selling price of which is 200 thousand rubles, products number 2 - 3 thousand units with a total selling price of 500 thousand rubles, products number 3 - 2 thousand units with a total selling value of 300 thousand . rub.

Let's calculate the coefficients of distribution of costs in proportion to selling prices (thousand rubles) and the natural indicator of output (thousand units). In particular, the first will be 20% (200 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 1, 50% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 2, 30% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 3. The second coefficient will take the following values: 17% (1 thousand units / ((1 + 3 + 2) thousand units)) for product No. 1, 50% (3 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2 , 33% (2 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2.

In the table, we will distribute variable costs according to two options:

Variants of the distribution of variable costs are different, and the more objective, in the author's opinion, is the assignment to one or another group in terms of quantitative output.

Accumulation and distribution of fixed costs

If only material costs are attributed to variables, the accountant will have to determine the full cost of specific types of products, including variable and fixed costs. There are the following options for allocating fixed costs for specific products:

• in proportion to the variable cost, including direct material costs;
• in proportion to the workshop cost, including variable cost and workshop costs;
• in proportion to the special coefficients of distribution of costs, calculated on the basis of estimates of fixed costs;
• by natural (weight) method, that is, proportional to the weight of manufactured products or other natural measurement;
• in proportion to the "selling prices" accepted by the enterprise (production) according to market monitoring data.

The total amount of fixed costs and the total amount of costs according to the distribution base (variable cost, workshop cost, or other base) are determined according to the estimate for the planned period (year or month). Next, the distribution coefficient of fixed costs is calculated, reflecting the ratio of the amount of fixed costs to the distribution base, using the following formula:

Zp - fixed costs;

Zb - costs of the distribution base;

n , m - the number of items (types) of costs.

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period was 1 million rubles. Variable costs are equal to 500 thousand rubles.

In this case, the distribution coefficient of fixed costs will be equal to 2 (1 million rubles / 500 thousand rubles). The total cost on the basis of distribution of variable costs (for output) will be doubled for each type of product. Let's show the final results taking into account the data of the previous example in the table.

Similarly, the distribution coefficient is calculated for the application of the method "proportional to selling prices", but instead of the sum of the costs of the distribution base, it is necessary to determine the cost of each type of commercial product and all commercial output at the prices of possible sales for the period. Further, the general distribution coefficient ( Cr ) is calculated as the ratio of total fixed costs to the cost of marketable products in prices of possible sales according to the formula:

p - the number of types of marketable products.

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period was 1 million rubles. The cost of manufactured products No. 1, 2, 3 in sales prices is 200 thousand rubles, 500 thousand rubles. and 300 thousand rubles. respectively.

In this case, the distribution coefficient of fixed costs is 1 (1 million rubles / ((200 + 500 + 300) thousand rubles)). In fact, fixed costs will be distributed at the selling prices: 200 thousand rubles. for products No. 1, 500 thousand rubles. for products No. 2, 300 thousand rubles. - for product No. 3. In the table we show the result of the distribution of costs. Variable costs are allocated based on sales prices.

Although the total total cost of all products in examples 2 and 3 is the same, this indicator differs for specific types and the task of the accountant is to choose a more objective and acceptable one.

In conclusion, we note that variable and fixed costs are somewhat reminiscent of direct and indirect, with the difference that they can be more effectively controlled and managed. For these purposes, at production enterprises and their structural divisions, cost management centers (CU) and centers of responsibility for the formation of costs (CO) are created. In the first, the costs are calculated, which are collected in the second. At the same time, the responsibilities of both the Central Office and the Central Office include planning, coordination, analysis and cost control. Separating variable and fixed costs in both areas will allow better control of them. The question of the advisability of dividing costs in this way, posed at the beginning of the article, is decided depending on how effectively they are controlled, which also implies monitoring the profit (break-even) of the enterprise.

Order of the Ministry of Industry and Science of the Russian Federation No. 164 of July 10, 2003, which amended the Methodological Provisions for Planning, Accounting for Production and Sales of Products (Works, Services) and Calculation of the Cost of Products (Works, Services) at Chemical Enterprises.

This method is used with the predominant part of the main product and a small share of by-products, which is valued either by analogy with its costs in stand-alone production, or at the selling price minus the average profit.

Such a question may arise for a reader familiar with management accounting, which is based on accounting data, but pursues its own goals. It turns out that some of the techniques and principles of management accounting can be used in regular accounting, thereby increasing the quality of information provided to users. The author suggests that you familiarize yourself with one of the ways to manage costs in accounting, which will help the document on calculating the cost of production.

About the direct costing system

Management (production) accounting - management of the economic activities of an enterprise based on an information system that reflects all the costs of the resources used. Direct costing is a subsystem of management (production) accounting based on the classification of costs into variable-constant depending on changes in production volumes and cost accounting for management purposes only for variable costs. The purpose of using this subsystem is to increase the efficiency of the use of resources in production and economic activities and to maximize the income of the enterprise on this basis.

With regard to production, simple and advanced direct costing is distinguished. When choosing the first option, the variables include direct material costs. All others are considered constant and are included in total in complex accounts, and then, based on the results of the period, are excluded from total income. This is income from the sale of manufactured products, calculated as the difference between the cost of products sold (sales proceeds) and variable cost. The second option is based on the fact that in addition to direct material costs, in some cases variable indirect costs and part of fixed costs that depend on the utilization rate of production capacities belong to the conditionally variable costs.

At the stage of implementation of this system at enterprises, as a rule, simple direct costing is used. And only after its successful implementation, an accountant can switch to a more complex developed direct costing. The goal is to increase the efficiency of the use of resources in production and economic activities and to maximize the income of the enterprise on this basis.

Direct costing (both simple and advanced) is distinguished by one feature: priority in planning, accounting, calculation, analysis and cost control is given to the parameters of the short and medium term, compared with the accounting and analysis of the results of past periods.

About the amount of coverage (margin income)

The basis of the cost analysis methodology for the "direct costing" system is the calculation of the so-called marginal income, or "coverage amount". At the first stage, the amount of “contribution to cover” is determined for the whole enterprise. In the table below, we will reflect the named indicator together with other financial data.

As you can see, the amount of coverage (marginal income), which is the difference between revenue and variable costs, shows the level of recovery of fixed costs and profit generation. With equal fixed costs and the amount of coverage, the profit of the enterprise is zero, that is, the enterprise operates without loss.

Determination of the production volumes that ensure the break-even operation of the enterprise is carried out using the "break-even model" or the establishment of the "break-even point" (also called the coverage point, the point of the critical volume of production). This model is built on the basis of the relationship between the volume of production, variable and fixed costs.

The break-even point can be determined by calculation. To do this, you need to draw up several equations in which there is no profit indicator. In particular:

B = PostZ + PermZ;

q x O = PostZ + AC x O;

PostZ = (q- perms) x O;

B- revenues from sales;

PostZ- fixed costs;

PeremZ- variable costs for the entire volume of production (sales);

perms- variable costs per unit of production;

c- wholesale price per unit of production (excluding VAT);

O- volume of production (sales);

md- the amount of coverage (margin income) per unit of production.

Suppose that for the period variable costs ( PeremZ) amounted to 500 thousand rubles, fixed costs ( PostZ) are equal to 100 thousand rubles, and the volume of production is 400 tons. The determination of the break-even price includes the following financial indicators and calculations:

– c= (500 + 100) thousand rubles / 400 t = 1,500 rubles / t;

– perms= 500 thousand rubles. / 400 t = 1 250 rubles / t;

– md= RUB 1,500 - 1 250 rubles. = 250 rubles;

– O= 100 thousand rubles. / (1,500 rubles / ton - 1,250 rubles / ton) = 100 thousand rubles. / 250 rubles / t = 400 t.

The level of the critical selling price, below which a loss occurs (that is, it is impossible to sell), is calculated using the formula:

q = PostZ / O + permS

If we substitute the numbers, then the critical price will be 1.5 thousand rubles / t (100 thousand rubles / 400 t + 1,250 rubles / t), which corresponds to the result obtained. It is important for an accountant to monitor the break-even level not only in terms of the unit price, but also in terms of fixed costs. Their critical level, at which total costs (variable plus fixed) are equal to revenue, is calculated by the formula:

PostZ = O x md

If we substitute the numbers, then the upper level of these costs is 100 thousand rubles. (250 rubles x 400 t). The calculated data allows the accountant not only to track the break-even point, but also to a certain extent to manage the indicators influencing this.

About variable and fixed costs

The division of all costs into these types is a methodological basis for cost management in the "direct costing" system. Moreover, these terms mean conditionally variable and conditionally fixed costs, recognized as such with some approximation. In accounting, especially if we talk about actual costs, there can be nothing constant, but small fluctuations in costs can be ignored when organizing a management accounting system. The table below summarizes the characteristics of the costs named in the section heading.

The amount of fixed costs for a certain time does not change in proportion to the change in the volume of production. If the volume of production increases, then the amount of fixed costs per unit of output decreases, and vice versa. But fixed costs are not completely constant. For example, the costs of security are classified as fixed, but their amount will increase if the administration of the institution deems it necessary to increase the salaries of security personnel. This amount may decrease if the administration buys such technical means that will make it possible to reduce the security personnel, and the savings on wages will override the cost of purchasing these new technical means.

Some types of costs may include fixed and variable items. An example is telephone charges, which include a fixed term in the form of charges for long-distance and international telephone calls, but vary depending on the duration of the calls, their urgency, etc.

The same types of costs can be classified as fixed and variable, depending on specific conditions. For example, the total cost of repairs may remain constant with an increase in production - or increase if the increase in production requires the installation of additional equipment; remain unchanged with a decrease in production volumes, if a reduction in the equipment park is not expected. Thus, it is necessary to develop a methodology for dividing controversial costs into conditionally variable and conditionally constant.

To do this, it is advisable for each type of independent (isolated) costs to assess the growth rates of production volumes (in kind or in value terms) and the growth rates of selected costs (in value terms). Comparative growth rates are assessed according to the criteria adopted by the accountant. For example, the ratio between the growth rate of costs and the volume of production in the amount of 0.5 can be considered as such: if the growth rate of costs is less than this criterion in comparison with the growth of production volume, then the costs are referred to constant, and in the opposite case - to variable costs.

For clarity, we present a formula by which a comparison of the growth rates of costs and production volumes and the attribution of costs to constant ones can be performed:

Aoi- volume of production of i-products for the reporting period;

Abi- the volume of output of i-products for the base period;

Zoi- costs of the i-type for the reporting period;

Zbi- costs of the i-type for the base period.

Let's say that in the previous period the volume of production was 10 thousand units, and in the current period - 14 thousand units. The classified costs of equipment repair and maintenance - 200 thousand rubles. and 220 thousand rubles. respectively. The specified ratio is fulfilled: 20 ((14/10 x 100% - 100) x 0.5)< 10 (220 / 200 x 100% - 100). Следовательно, по этим данным затраты могут считаться условно-постоянными.

The reader may ask what to do if during a crisis production does not grow, but declines. In this case, the above formula will take on a different form:

Suppose that in the previous period the volume of production was 14 thousand units, and in the current period - 10 thousand units. The classified costs of equipment repair and maintenance 230 thousand rubles. and 200 thousand rubles. respectively. The specified ratio is fulfilled: 20 ((14/10 x 100% - 100) x 0.5)> 15 (220/200 x 100% - 100). Therefore, according to these data, costs can also be considered conditionally fixed. If costs have increased despite the decline in production, this also does not mean that they are variable. It's just that the fixed costs have increased.

Accumulation and distribution of variable costs

If you choose simple direct costing, only direct material costs are calculated and taken into account when calculating the variable cost. They are collected from accounts,, (depending on the adopted accounting policy and methodology for accounting for inventories) and are written off to account 20 "Main production" (see Instructions for the application of the Chart of Accounts).

The cost of work in progress and semi-finished goods from own production is accounted for at variable costs. Moreover, complex raw materials, during the processing of which a number of products are obtained, also refers to direct costs, although they cannot be directly correlated with any one product. To distribute the cost of such raw materials by product, the following methods are used:

The indicated distribution indicators are suitable not only for writing off the costs of complex raw materials used for the manufacture of various types of products, but also for production and processing, in which direct distribution of variable costs to the cost of individual products is impossible. But it is still easier to divide costs in proportion to selling prices or natural indicators of product output.

The company implements simple direct costing in production, which results in the release of three types of products (No. 1, 2, 3). Variable costs - for basic and auxiliary materials, semi-finished products, as well as fuel and energy for technological purposes. The total variable costs amounted to RUB 500 thousand. Product number 1 produced 1,000 units, the selling price of which is 200 thousand rubles, products number 2 - 3 thousand units with a total selling price of 500 thousand rubles, products number 3 - 2 thousand units with a total selling value of 300 thousand . rub.

Let's calculate the coefficients of distribution of costs in proportion to selling prices (thousand rubles) and the natural indicator of output (thousand units). In particular, the first will be 20% (200 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 1, 50% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 2, 30% (500 thousand rubles / ((200 + 500 + 300) thousand rubles)) for product No. 3. The second coefficient will take the following values: 17% (1 thousand units / ((1 + 3 + 2) thousand units)) for product No. 1, 50% (3 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2 , 33% (2 thousand units / ((1 + 3 + 2) thousand units)) for product No. 2.

In the table, we will distribute variable costs according to two options:

Variants of the distribution of variable costs are different, and the more objective, in the author's opinion, is the assignment to one or another group in terms of quantitative output.

Accumulation and distribution of fixed costs

When choosing a simple direct costing, fixed (conditionally fixed) costs are collected on complex accounts (cost items): 25 "General production costs", 26 "General business costs", 29 "Maintenance of production and facilities", 44 "Sales costs", 23 "Auxiliary production". Of the listed, only commercial and can be reflected in the statements separately after the gross profit (loss) indicator (see the statement of financial results, the form of which was approved by Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n). All other costs should be included in the cost of production. This model works with developed direct costing, when there are not so many fixed costs that they can not be allocated to the cost of production, but written off as a decrease in profit.

If only material costs are attributed to variables, the accountant will have to determine the full cost of specific types of products, including variable and fixed costs. There are the following options for allocating fixed costs for specific products:

• in proportion to the variable cost, including direct material costs;
• in proportion to the workshop cost, including variable cost and workshop costs;
• in proportion to the special coefficients of distribution of costs, calculated on the basis of estimates of fixed costs;
• by natural (weight) method, that is, proportional to the weight of manufactured products or other natural measurement;
• in proportion to the "selling prices" accepted by the enterprise (production) according to market monitoring data.

In the context of the article and from the point of view of the application of the simple direct costing system, the assignment of fixed costs to calculation objects suggests itself based on the previously allocated variable costs (based on the variable cost). We will not repeat ourselves, but rather point out that the distribution of fixed costs by each of the above methods requires special additional calculations, which are performed in the following order.

The total amount of fixed costs and the total amount of costs according to the distribution base (variable cost, workshop cost, or other base) are determined according to the estimate for the planned period (year or month). Next, the distribution coefficient of fixed costs is calculated, reflecting the ratio of the amount of fixed costs to the distribution base, using the following formula:

Cr- coefficient of distribution of fixed costs;

Zp- fixed costs;

Zb- costs of the distribution base;

n, m- the number of items (types) of costs.

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period was 1 million rubles. Variable costs are equal to 500 thousand rubles.

In this case, the distribution coefficient of fixed costs will be equal to 2 (1 million rubles / 500 thousand rubles). The total cost on the basis of distribution of variable costs (for output) will be doubled for each type of product. Let's show the final results taking into account the data of the previous example in the table.

Similarly, the distribution coefficient is calculated for the application of the method "proportional to selling prices", but instead of the sum of the costs of the distribution base, it is necessary to determine the cost of each type of commercial product and all commercial output at the prices of possible sales for the period. Further, the general distribution coefficient ( Cr) is calculated as the ratio of total fixed costs to the cost of marketable products in prices of possible sales according to the formula:

Stp- the cost of marketable products in the prices of possible sales;

p- the number of types of marketable products.

Let's use the conditions of example 1 and assume that the amount of fixed costs in the reporting period was 1 million rubles. The cost of manufactured products No. 1, 2, 3 in selling prices is 200 thousand rubles, 500 thousand rubles. and 300 thousand rubles. respectively.

In this case, the distribution coefficient of fixed costs is 1 (1 million rubles / ((200 + 500 + 300) thousand rubles)). In fact, fixed costs will be distributed at the selling prices: 200 thousand rubles. for products No. 1, 500 thousand rubles. for products No. 2, 300 thousand rubles. - for product No. 3. In the table we show the result of the distribution of costs. Variable costs are allocated based on sales prices.

Although the total total cost of all products in examples 2 and 3 is the same, this indicator differs for specific types and the task of the accountant is to choose a more objective and acceptable one.

In conclusion, we note that variable and fixed costs are somewhat reminiscent of direct and indirect, with the difference that they can be more effectively controlled and managed. For these purposes, at production enterprises and their structural divisions, cost management centers (CU) and centers of responsibility for the formation of costs (CO) are created. In the first, the costs are calculated, which are collected in the second. At the same time, the responsibilities of both the Central Office and the Central Office include planning, coordination, analysis and cost control. Separating variable and fixed costs in both areas will allow better control of them. The question of the advisability of dividing costs in this way, posed at the beginning of the article, is decided depending on how effectively they are controlled, which also implies monitoring the profit (break-even) of the enterprise.

Order of the Ministry of Industry and Science of the Russian Federation No. 164 of July 10, 2003, which amended the Methodological Provisions for Planning, Accounting for Production and Sales of Products (Works, Services) and Calculation of the Cost of Products (Works, Services) at Chemical Enterprises.

This method is used with the predominant part of the main product and a small share of by-products, which is valued either by analogy with its costs in stand-alone production, or at the selling price minus the average profit.