The organizational and legal form of the enterprise fixes the property and the nature of its use, from which it subsequently follows legal status organizations.

Thus, organizational legal forms enterprises determine the legal status and nature entrepreneurial activity.

In our country, there is a classifier of organizational and legal forms (OKOPF), according to which each form is assigned a digital code.

Classification and types of organizational and legal forms

Depending on the nature of the enterprise, OPF can be divided into:

• commercial organizations(enterprises);
• non-profit organizations;
• organizations without forming a legal entity;
• state and municipal organizations;
• state and unitary enterprises.

At present, there are four types of organizational and legal forms for enterprises conducting commercial activities:

1. partnerships;
2. society;
3. joint-stock companies;
4. unitary enterprises.

For non-profit organizations:

• consumer cooperatives;
• public associations, movements and organizations;
• foundations and non-profit partnerships;
• partnerships (gardening, country, homeowners);
• associations and unions;
• non-profit autonomous organizations.

For enterprises that do not form a legal entity, the following types OPF:

• PIF - mutual investment funds;
• simple partnerships;
• branches, representative offices;
• individual entrepreneurship;
• farming (peasant) farms.

Criteria for choosing an organizational and legal form

In addition to the nature of the main activity of the enterprise, a number of other factors also influence the choice of organizational and legal form. Among the most significant are:

• organizational and technical;
• social and economic.

In the first case, the choice of form is carried out based on the number of founders and their characteristics, the scope commercial activities, the nature and novelty of the product being produced, in the second - volumes start-up capital and personal characteristics of both the entrepreneur and his team.

In addition, the choice of the form of the enterprise is limited by the current legislation. So, for example, commercial organizations that have the status of a legal entity have the opportunity to be created only in the form of a partnership of any type, society (with limited liability, open, closed type).

The scale of the enterprise is also important. So, for small enterprises of small, medium-sized businesses, it is optimal to make a choice in favor of a closed joint-stock company. In this case, the sale of shares is carried out only within a narrow circle of people, as a rule, the founders of the company. An open type of company implies the possibility of selling shares to a wide range of people. This type of legal form is beneficial for a large-scale enterprise with a wide branch network, for example, large banks in the country.

Also, when choosing the form of the enterprise, the size is also important. authorized capital. So for CJSC it is 100 units of the minimum wage, for OJSC - 1000 units of the minimum wage.

What is an OPF? Each organization has its own OPF. Civil Code of the Russian Federation and other federal laws, it is determined which OPF organizations (legal entities) can have in Russian Federation. Haven't guessed yet? Then we answer what it is:

OPF is defined by law and enshrined in the charter of each company or non-profit organization, its legal form. The literal decoding of the abbreviation OPF is a legal term: legal form. You can read more about what the organizational and legal form means for an organization and what types of organizational and legal forms are for commercial and non-profit organizations in Russia, you can read below, in the paragraph Types of OPF.

Meanwhile, decoding OPF may have another meaning - economic, namely: main production assets. What's happened"main production assets"? In the science "Economics of the enterprise", OPF is means of labor involved in the production process for a long time and retaining their natural form.

The main production assets of the enterprise include: buildings, structures and structures, communication and power lines, machines, vehicles and equipment, tools, inventory, etc. (these are the main types of OPF, as the main production assets). Because the OPF in this context - this is an economic concept, and does not affect the main theme of our site - state registration non-profit organizations of various organizational and legal forms, those who are important to get more complete information on the topic of the main production assets of the enterprise, we dare to send to the information resource of economic topics. 🙂

verbatim decoding OPF contains no definition what is the legal form. Strange as it may seem, the main current Russian legislation with the Civil Code at the head does not contain it either! The only, rather vague and vague explanation of the concept of OPF is contained in the All-Russian Classifier of Legal Forms OK 028-2012. According to him, " organizational-legal form means a way of securing (forming) and using property by an organization and its legal status and business goals arising from this. "Well, now everything is clear, isn't it? 🙂

Let's try to give our own, more intelligible definition:

The organizational and legal form (OPF) is abbreviated letter abbreviation or full verbal designation of the type of organization, always located immediately before its own (individual) name, characterizing the commercial or non-commercial orientation of the organization (in some cases reflecting the main purpose of its activity), as well as characterizing the assignment of this organization to one of the regimes provided for by law fixing and use of property, activities and procedures for managing the organization.

Types of OPF

Here we will decipher the OPF of organizations in detail, while we will be guided by the same All-Russian OPF classifier.

The main types of OPF of commercial enterprises and organizations:

IP - individual entrepreneur

LLC - limited liability company

ALC - additional liability company

OJSC - open joint stock company

CJSC - closed joint stock company

PC - production cooperative

KFH - peasant (farm) economy

SUE - state unitary enterprise

The main types of OPF of non-profit organizations (OPF of NPOs):

PC - consumer cooperative

NGO - public organization

OD - social movement

ANO is an autonomous non-profit organization

SNT - horticultural non-profit partnership

DNP - dacha non-profit partnership

Homeowners association - homeowners association

Of course, the whole range of organizational and legal forms is wider.

Here we have deciphered the OPF of the most common types. We hope that you liked this article and that you have learned all the information on the topic " decoding OPF". If you want to clarify how the abbreviation of organizational and legal forms that are not present in the above list is deciphered, or you need to find out the OPF code for OKOPF of your organization, please look in the OPF classifier located at the following link:

All-Russian classifier of organizational and legal forms (OK 028-2012)

With regard to the process of state registration of an NPO or a commercial organization, the correct and accurate indication of the full and abbreviated name of the legal form (OPF) when preparing documents is a necessary condition for its successful completion.

Sincerely,

staff of the Center for Registration of Non-Commercial Organizations of St. Petersburg and Leningrad Region

Classification of organizational and legal forms

Types of organizational and legal forms of organizations represent a classification of business entities in modern conditions.

The main feature of this classification is the division of economic entities in accordance with the organizational and legal form of companies.

The types of organizational and legal forms of organizations are regulated by the Civil Code of the Russian Federation (CC RF), which introduced the concepts of "commercial organization" and "non-profit organization".

Types of organizational and legal forms of organizations

In accordance with the nature of the activities of enterprises, the types of organizational and legal forms of organizations include:

1. commercial enterprises,
2. Non-commercial enterprises,
3. Organizations without forming a legal entity;
4. state (municipal) organization;
5. state (unitary) enterprise.

Currently, there are the following types of organizational and legal forms of organizations that carry out commercial activities: a company, a partnership, a joint-stock company, unitary enterprises.

In the field of non-profit organizations, one can single out a consumer cooperative, public organizations (movements, associations), a foundation (non-profit partnership), partnerships (gardening, summer cottage, homeowners), an association (union), autonomous non-profit companies.

For enterprises that do not form a legal entity, the following types of organizational and legal forms of organizations may be provided: mutual investment funds, simple partnership, branch (representative office), individual entrepreneur, farm (peasant) economy.

Shape selection

The types of organizational and legal forms of organizations, in addition to the nature of the main activity, are also influenced by some other factors, among which may be organizational, technical, economic and social.

In accordance with organizational and technical factors, the types of organizational and legal forms of organizations are determined based on the number of founders, their characteristics, the area of ​​​​commercial activity, the nature and novelty of the products produced. When taking into account the social and economic factors, the amount of start-up capital and the personal characteristics of the entrepreneur and his team are taken into account.

Also, the types of organizational and legal forms of organizations may be limited by the current legislation. For example, commercial organizations with the status of a legal entity can only be created in the form of a partnership of any type, a company (open or closed, with limited liability).

Types of organizational and legal forms of commercial organizations

Types of organizational and legal forms of organizations of a commercial nature can also be classified into several types:

1. A business partnership, divided into full and based on faith, the difference between which lies in the degree of responsibility of the participants (partners).

   In a full society, partners in obligations are liable with all their property, but in a society based on faith, they are liable in accordance with the amount of their contributions.

2. Economic company (LLC), joint-stock company (JSC). The capital of an LLC includes the contributions of the participants and is divided into shares; in a JSC, the capital is divided into the corresponding number of shares.
3. A production cooperative is a voluntary association of members (citizens), it is based on membership and share contributions, as well as on the personal labor of the participants.
4. Economic partnerships are very rare, almost never mentioned in the Civil Code. Such enterprises are regulated by a separate law.
5. Peasant farms are an association for the purpose of maintaining Agriculture based on the personal participation of citizens in business and their property contributions.

Examples of problem solving

Organizational and legal forms of enterprises

The organizational and legal form of the enterprise fixes the property and the nature of its use, from which the legal status of the organization subsequently follows.

Thus, the organizational and legal forms of enterprises determine the legal status and nature of entrepreneurial activity.

In our country, there is a classifier of organizational and legal forms (OKOPF), according to which each form is assigned a digital code.

Classification and types of organizational and legal forms

Depending on the nature of the enterprise, OPF can be divided into:

• commercial organizations (enterprises);
• non-profit organizations;
• organizations without forming a legal entity;
• state and municipal organizations;
• state and unitary enterprises.

At present, there are four types of organizational and legal forms for enterprises conducting commercial activities:

1. partnerships;
2. society;
3. joint-stock companies;
4. unitary enterprises.

For non-profit organizations:

• consumer cooperatives;
• public associations, movements and organizations;
• foundations and non-profit partnerships;
• partnerships (gardening, country, homeowners);
• associations and unions;
• non-profit autonomous organizations.

For enterprises that do not form a legal entity, the following types of OPF are provided:

• Mutual investment funds - mutual investment funds;
• simple partnerships;
• branches, representative offices;
• individual entrepreneurship;
• farming (peasant) farms.

Criteria for choosing an organizational and legal form

In addition to the nature of the main activity of the enterprise, a number of other factors also influence the choice of organizational and legal form. Among the most significant are:

• organizational and technical;
• social and economic.

In the first case, the choice of form is based on the number of founders and their characteristics, the scope of commercial activity, the nature and novelty of the product being produced, in the second case, the amount of start-up capital and personal characteristics of both the entrepreneur and his team.

In addition, the choice of the form of the enterprise is limited by the current legislation. So, for example, commercial organizations that have the status of a legal entity have the opportunity to be created only in the form of a partnership of any type, a company (limited liability, open, closed type).

The scale of the enterprise is also important. So, for small enterprises of small, medium-sized businesses, it is optimal to make a choice in favor of a closed joint-stock company. In this case, the sale of shares is carried out only within a narrow circle of people, as a rule, the founders of the company. An open type of company implies the possibility of selling shares to a wide range of people. This type of legal form is beneficial for a large-scale enterprise with a wide branch network, for example, large banks in the country.

Also, when choosing a form of enterprise, the size of the authorized capital is also important. So for CJSC it is 100 units of the minimum wage, for OJSC - 1000 units of the minimum wage.

Introduction

1. Characteristics of the expenses of the enterprise and their role in its financial activities

2. Determination of the costs of production and sales of products

2.1. Classification of expenses according to various criteria

2.2. Methods and methods for determining costs

2.3. Sources of financing the costs of production and sale of products

3. Calculation of production and sales costs

Conclusion

Bibliography

INTRODUCTION

Any business structure in the process of functioning consumes resources - material, labor, financial. Consumed resources form the costs of the enterprise - the most important economic indicator of its activities.

The formation of production costs at the enterprise is a key and at the same time the most difficult element in the formation and development of the production and economic mechanism of the enterprise, covered by the management financial accounting system.

The enterprise in the course of its activities bears various costs in terms of economic content and purpose: for the production and sale of products, expansion and improvement of production; satisfaction of various socio-cultural needs of members of the labor collective and others. When income exceeds expenses, the excess amount is sent to the reserve fund. When expenses exceed income, the amount of the lack of financial resources is replenished by issuing securities, obtaining loans, and receiving charitable contributions.

The task of the course work is to consider how the financing of the costs of production and sale of products at the enterprise is carried out.

The purpose of this work is to disclose the concept of income, consideration of their classification, methods and methods for their determination, sources of funding. Also, using the example of the enterprise Rus LLC, we will calculate the costs of production and sales of products.

1 CHARACTERISTICS OF THE EXPENSES OF THE ENTERPRISE AND THEIR ROLE IN ITS FINANCIAL ACTIVITIES

The PBU accounting standard defines an organization's expenses as a decrease in its economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (owners) of the property. Expenditure is the outflow of economic benefits of this particular organization. Therefore, the amounts collected by the organization on behalf of third parties and transferred to their address (for example, indirect taxes - VAT, excises, sales tax, etc.) are not expenses.

The acquisition or creation of fixed assets and other elements of non-working capital also represents a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, however, the accounting standard (PBU 10/99) includes capital expenditures in the list of those items that are not recognized as expenses. They are characterized as conditional, deferred expenses and are subject to capitalization on the balance sheet of the organization, forming the initial cost of elements of non-circulating capital (fixed assets and intangible assets). Investment costs can be recognized as expenses in future reporting periods - as depreciation is accrued and included in its cost of sold (sold) products or as part of management expenses if the organization applies the limited cost calculation method.

PBU 10/99 defines the conditions for accounting for expenses when forming a financial result (profit) in accounting. Expenses are recognized in the income statement:

Taking into account the relationship between production costs and receipts

(correspondence of income and expenses);

By their reasonable distribution between the reporting periods,

when expenses cause receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

For expenses recognized in the reporting period, when they become

certain non-receipt of economic benefits (income) or receipt of assets;

Regardless of how they are taken for the purpose of calculation

tax base;

When circumstances arise that are not due to the recognition of the underlying assets.

Tax legislation also operates with the concept of "expenses". From January 1, 2002, the object of taxation for income tax in accordance with the Tax Code of the Russian Federation (Article 247) is profit, defined as income reduced by the amount of expenses incurred. In this case, reasonable and documented expenses (in cases provided for in Article 265 of the Tax Code of the Russian Federation, and losses) incurred by the taxpayer are recognized as expenses. Under reasonable expenses understood as economically justified costs, the assessment of which is expressed in monetary terms. Expenses are expenses that are associated with activities aimed at generating income.

Tax legislation gives its own, different from accounting, classification of expenses. Expenses for tax purposes are divided into:

For expenses related to production and sale;

non-operating expenses.

Non-operating expenses include reasonable costs for activities not directly related to production and (or) sales.

The market provides economic entities with independence in matters of setting prices for products, taking into account the emerging supply and demand. Under these conditions, the firm should strive to plan the level of its costs in such a way as to make its activities profitable, and then organize production in such a way as to ensure this acceptable level costs and the possibility of its continuous reduction. Cost information is required:

For optimal decision making at all stages of the life cycle

each product and firm as a whole;

Development of a strategy for survival and ensuring competitive

advantages;

Organization of an effective system of staff incentives;

Optimization of tax payments;

Establishing and maintaining relationships with tax and other government agencies in compliance with the law.

In order to keep up with competitors, each independent production organization must carefully plan the development of its own production and market needs for at least 2-3 years. Any miscalculations at the same time threaten with losses and even complete ruin. An enterprise needs to provide a perspective to the smallest detail at every stage, from the development of a product design and ending with its sale, and then the cessation of production and entering the market with a new product. Everything must be linked to the economy of the enterprise, the tax system and the credit situation, the position of the enterprise in the market and the intentions of competitors, the situation outside the enterprise.

Cost planning tasks include:

Ensuring the production and trade process with the necessary

financial resources. Determination of the planned volumes of the necessary funds and the direction of their spending;

Establishment of financial relations with the budget, banks, insurance organizations and other business entities;

Identification of the ways of the most rational investment of capital and reserves for its effective use;

Increasing profits through the economical use of cash

Control over the formation and spending of funds.

Enterprise cost planning - this is an accurate prediction and programming for the future of the course of the production process and its results in stages. In the plan, taking into account the specialization and cooperation of labor, a clear task is established by dates for the performance of a specific type and volume of work and the expenditure of resources for each workshop, department, team and worker. The plan provides for a sequence of related activities.

The plan is always directed to the future. With its help, the available resources (material, labor, financial and natural) are distributed for the future. Planners need relevant information to develop a plan. In addition to forecast and marketing data, that is, mainly external information, a large amount of internal information enters the planning authorities. Collection and generalization of incoming information, its analysis refers to the preplanned work of specialists. Pre-planning work is as necessary as the development of the plan itself.

Drawing up a plan for the expenses of an enterprise begins with the preparation of a draft of its individual parts: a plan for the production and sale of products; logistics plan; plan for personnel and wages; perspective plan for new technology and capital investments; financial plan.

Information about the company's expenses is extremely important both for the company itself and for external users - its counterparties. External users include authorities government controlled, tax authorities, investors, creditors and consumers. Cost data for this category of users should be compiled in accordance with accepted standards accounting and financial reporting, as well as tax legislation. The development of these documents aims to protect interested organizations from receiving false information about the company. The regulatory framework governing the formation and presentation of data on the costs of the company for external users in Russia includes accounting standards and financial statements Russian Federation: PBU 1/98 "Accounting policy of the organization" (Order of the Ministry of Finance of Russia of December 9, 1998), PBU 10/99 "Expenses of the organization" (Order of the Ministry of Finance of Russia of May 6, 1998). Specific requirements for tax accounting of expenses are defined in the Tax Code of the Russian Federation (Chapter 25).

Thus, we can conclude that the costs are one of the most important elements of building the management of the organization. It is also impossible without expenses financial activities organizations.

2 DETERMINATION OF PRODUCTION AND SALES COSTS

2.1 Classification of expenses according to various criteria

Cost management is a whole set of methods, processes and specific procedures for managing the resources of an organization. This topic can be considered from several positions, from the point of view of traditional economic theory, from the point of view of accounting, from the point of view of management. Of course, an integrated approach to this issue is required to implement effective cost management. However, as practice shows, it is better to carry out the synthesis of knowledge based on specific practical conditions, the task and goals of the organization. The construction theoretical foundations requires a certain distinction in approaches. This is easy to explain, for example, by dividing expenses into economic and accounting.

Accounting is understood as the actual costs of factors of production purchased at market prices. Under the economic understand the "expenses of missed opportunities", that is, the amount of money that can be obtained with the most profitable of all possible alternative options for the use of resources.

Based on this, we can conclude that from an accounting point of view, it is necessary to minimize the actual costs, and the economic approach will require the search for the most profitable allocation of resources. And impossible with full confidence determine the most correct option for solving the problem, since both options are rational.

Traditionally, it is customary to consider the process of cost management from their definition and classification. Below are the most common cost definitions.

Expenses of an enterprise are the expenses that an enterprise incurs in the course of carrying out its activities. economic activity.

Expenses are the resources consumed in the course of the activities of the enterprise.

Many economists equate costs with costs.

Cost of production is the cost of labor and capital to produce a good.

From their point of view, expenses are the resources consumed in the course of an enterprise's activities. They are divided, first of all, into constants and variables.

Fixed costs - costs that occur regardless of the volume of production (expenses for the maintenance of buildings, administrative apparatus).

Such a division of costs can be considered based on the fact that the amount of fixed costs in the short term will be constant, and variable costs may change, that is, these costs will be important, since they can be quickly managed. However, in the economic literature, the rationale for such a classification comes primarily from the impact of these costs on the volume of production. Moreover, variable costs are fixed per unit of output, and constant costs for the entire volume of production are variable per unit of output. But the behavior of variables, just like fixed costs, with changes in output is not as straightforward as it might seem. For example, the cost of basic materials with one purchase volume will be purchased at one price, and with another, higher purchase volume, possibly lower, as a discount system will operate. And from this point of view, it is not the costs that will affect the volume of production, but the volume of production at the enterprise can serve as one of the methods of cost management.

The division of costs into fixed and variable, as well as the allocation of general, average and marginal costs does not allow for the analysis of the cost of production necessary for the enterprise. It is in this issue that the need for an accounting approach arises. Below is a breakdown of expenses.

Table 2.1.

Classification of enterprise expenses

signs
1. By responsibility centers (according to the place of occurrence of expenses)	Costs of production, workshop, technical redistribution site, service
2. By types of products, works, services	Expenses for products, typical representatives of products, groups of homogeneous products, one-time orders, semi-finished products, gross marketable, sold products
3. According to the unity of the composition (homogeneity) of expenses	Single element, complex
4. By type of expenses	Expenses by economic elements, expenses by calculation items
5. By methods of transferring value to products	Direct, indirect
6. By the degree of influence of production volume on the level of costs	Variables, constants
7. By calendar periods	Current, long-term, one-time
8. According to the expediency of spending	productive, unproductive
9. By definition, the relationship to the cost of production	Product costs, period costs

From the point of view of the analysis of the cost of production, it is important to classify expenses according to economic elements and costing items.

Operating expenses are grouped according to the following economic indicators:

Material costs;

Labor costs;

Contributions for social events;

Depreciation;

Other operating expenses.

The grouping of costs associated with the production of products is carried out according to the following costing items:

Raw materials and materials;

Purchased semi-finished products and components, works and services of an industrial nature of third-party enterprises and organizations;

Fuel and energy for technological purposes;

Returnable waste (subtracted);

Basic salary;

Additional salary;

Social security contributions;

Expenses for the maintenance and operation of equipment;

General production expenses;

Loss from marriage;

Other operating expenses;

Related products (subtracted).

The grouping of expenses by calculation items of expenses reflects their composition depending on the direction of expenses and the place of their occurrence.

From the point of view of management, the cost management process will be based on the construction of such organizational structure, at which "extra" expenses will be excluded. Such a structure can be compared to a clockwork, where there is no extra details and each performs its own function.

Currently, within the framework of certain economic concepts, the concept of expenses has been significantly expanded. The new institutional theory highlights transaction costs. In accordance with one of their classifications, there are:

Information retrieval costs – time and resources spent on obtaining and processing information about prices, about goods and services of interest, about available suppliers and consumers;

Negotiating costs;

Expenses for measuring the quantity and quality of goods and services entering into exchange - expenses for measurements, measuring equipment, losses from remaining errors and inaccuracies;

Expenses for specification and protection of property rights - expenses for the maintenance of courts, arbitration, government bodies, as well as the time and resources required to restore violated rights;

Costs of opportunistic behavior.

In fact, it is formed new approach to the economy as a whole. But a unified theory in this direction has not been formed, which opens up vast opportunities for new scientific research.

Thus, it can be concluded that costs, being the most important object management process organizations require a comprehensive study. One of the aspects of the study is their classification, that is, the division into groups according to a certain attribute. Knowing the types of expenses, it is easier for an organization to plan and spend them.

2.2 Methods and methods for determining costs

On manufacturing enterprises cost accounting can be organized by various methods depending on the method: cost estimates, nature production process, the completeness of the inclusion of costs in the cost of production.

Depending on the method of estimating costs, there are methods for accounting for them at actual, standard and planned (forecast) cost.

When using the method of accounting for expenses at actual cost, the amount of actual expenses for the reporting period is determined by the formula

R f = K f x C f, (2.1.)

where R f - actual costs;

K f - the actual amount of resources used;

C F - the actual price of the resources used.

The advantage of this method is the simplicity of calculations. The disadvantages include:

Lack of regulations to control the amount of resources used and their prices;

The impossibility of identifying and analyzing the places, perpetrators and causes of deviations;

Calculation of expenses only at the end of the reporting period.

The normative method of cost accounting, compared with the previous method, allows you to evaluate not only what the costs were, but also what they should be.

The normative method is based on the compilation of a normative calculation according to the norms in force at the beginning of the calendar period and the subsequent identification of deviations from these norms and standards during the production cycle of manufacturing products.

A deviation from the norms is considered both savings and additional consumption of raw materials, materials, wages and others production costs.

With this method, the actual cost of production is determined by adding (subtracting) to the standard cost of the share of deviations from the norms for each article according to the formula

C f \u003d C n ± O n, (2.2.)

where C f - the actual cost of production;

C n - the standard cost of production;

O n - deviation of the actual cost of production from its standard cost.

Regulatory is understood as current (current) cost rates, adjusted for changes in technology, etc. In practice, various standards are used: only by quantity, only by prices, by quantity and by prices at the same time.

When using standards only by quantity, the formula is applied:

P \u003d C f x (K n ± O k), (2.3.)

where O to - deviation of actual costs from the standard, caused by a change in the amount of resources used.

When using standards only for the price of used resources, the formula is applied

P \u003d (C n ± O c) x K F, (2.4.)

where O c - deviation of actual costs from the standard, caused by price changes.

When using the standards for both the quantity and the prices of the resources used, the formula is applied

P \u003d (C n ± O c) x (K n ± O c), (2.5.)

The main advantages of this method:

Ability to control costs by compiling standard calculations;

Ability to control costs by comparing their actual values ​​with the standard ones;

The ability to identify and analyze the places, causes and perpetrators of deviations of actual costs from the normative ones;

The ability to take prompt action during the production process, and not only at the end of the reporting period, etc.

The disadvantages of this method include an increase in the complexity of accounting and computational work and the need to organize accounting both within the limits of expenditure norms and for deviations from them.

When using the method of accounting for expenses at the planned cost, allowable expenses for products and a unit of product are taken as a basis, based on progressive norms for the consumption of materials, fuel, energy, wages and other expenses, as well as available reserves. The main advantage of this method is that the planned costs are not based on the achieved level, but on the forecast of the future. In this case, technological documentation, information about the prices of suppliers for the following periods, expert assessments, etc. are used.

In practice, ideal and achievable standards can be used as planned spending rates.

Ideal standards show what a company's costs should be under optimal conditions. This goal, which should be guided by the entire policy of cost management in the enterprise.

Achievable standards are set taking into account the real conditions of the functioning of enterprises: the quality of the resources used, the percentage of waste, marriage, etc. Such standards make it possible to more realistically assess the future costs of the enterprise, but they cannot stimulate their reduction.

Standards are set for all types of expenses. The form of expenses is similar to the formula used in accounting at standard cost:

P \u003d (C n ± O c) x (K n ± O k), (2.6.)

where n is the index of the planned value of the corresponding values.

The cost accounting method at the planned cost retains all the positive features normative method, but in comparison with it has an additional advantage: deeper validity planned values in comparison with the standard, it ensures the accuracy of forecasts and the effectiveness of control.

The transverse (by-process) accounting method is used in industries where the finished product is obtained as a result of sequential processing source material at separate technologically discontinuous stages, phases or redistributions.

Redistribution is such a set of technological operations that ends with the development of an intermediate product (semi-finished product) or the receipt of a finished finished product.

The list of redistributions (phases, stages of production), according to which the accounting of expenses and the calculation of the cost of production, the procedure for determining the calculation groups of products and calculating the cost of work in progress or its assessment are established in industry instructions. Direct accounts are taken into account for each stage, and indirect - for the workshop, production, enterprise as a whole, with subsequent distribution between the cost of production of stages according to the accepted distribution bases.

The cross-cutting method is used in the production of sausage, canning, beer and non-alcoholic products, etc.

There are two variants of the cost accounting method: semi-finished and non-semi-finished. With the semi-finished version, the products of each previous processing stage are a semi-finished product for subsequent processing stages or are sold to the side. In the non-semi-finished version, for each processing stage, only processing costs are taken into account. The cost of finished products is calculated by summing up the costs of raw materials, starting materials, the costs of all redistributions for processing and overhead costs. In this case, only the cost of finished products is calculated.

The custom method of cost accounting can be applied in individual, small-scale, experimental production and repair work. With the order-by-order method, the object of accounting and costing is a separate production order issued for a predetermined number of products (products).

With this method, the costs of workshops are taken into account for individual orders and costing items, and the costs of raw materials, materials, fuel, energy - for separate groups. All primary documentation is compiled with the obligatory indication of the number (ciphers) of orders. The actual cost of a unit of products or work is determined after the completion of the order by dividing the amount of costs for the order by the number of products manufactured for this order.

Direct costs are taken into account in the context of shops and orders based on primary documents. Indirect costs are included in the cost of orders by distribution in proportion to the distribution base adopted at the enterprise.

The custom method can be used in clothing production, shipbuilding, etc.

In most cases, in the practical activities of organizations and enterprises, hybrid (mixed) methods are used, combining elements of both the transverse and custom methods. Hybrid methods are common in serial and mass production (confectionery, clothing, etc.). The most promising hybrid method is step-by-step; when using it, the main object of accounting for expenses is the operation.

The costs of each operation are allocated to the units of production that have passed this operation, proportional to the average value of added costs. The cost of basic materials is attributed to a certain type of product in a similar way to the order method. The advantage of the step-by-step method lies in the "binding" of the cost estimate to technological process. In Western countries this method known as the "ABC method".

Depending on the completeness of the inclusion of costs in the cost of production, they are taken into account in the context of the full or reduced cost.

With the method of accounting for expenses at full cost, it includes all the costs of the enterprise, regardless of their division into fixed and variable, direct and indirect. Costs that cannot be directly attributed to products are first allocated to the responsibility centers where they occurred, and then transferred to the cost of production in proportion to the selected base. Most often, the distribution base is the wages of production workers, production costs, etc.

This method allows you to get an idea of ​​all the costs that an enterprise incurs in connection with the production and sale of one product.

This method is widely used and complies with both the traditions that have developed in Russia and the requirements of regulatory acts on financial accounting and taxation. However, he does not take into account one important circumstance: the unit cost of a product changes with a change in the volume of output. If the enterprise expands production and sales, then the unit cost of production decreases, if it decreases, then the cost increases.

In modern economic conditions, the advantage should be given to the method of accounting for expenses at reduced cost - the marginal method of accounting, according to which not all the costs of the enterprise are written off for products, but only part of them - variable costs (shop production cost). The difference between the proceeds from the sale of products and variable costs represents marginal income - the part of the proceeds that remains to cover fixed costs and generate profits. At the same time, fixed costs are not included in the cost of production and are not attributed to a decrease in the profit of the period when such costs arose.

Marginal income plays a very important active role, signaling the overall level of profitability of both the entire production and individual products.

Therefore, the higher the difference between the selling price of products and the sum of variable costs, the higher the marginal income and the level of profitability. The division of costs into fixed and variable plays an important role for the management and analysis of the enterprise, in particular for making decisions on the assortment policy, as well as closing or declaring bankruptcy in case of unprofitable activities.

The main advantage of this method is the separation of fixed and variable costs. This allows you to decide critical tasks cost management, namely:

Determine the lower limit of the price of a product or order;

Conduct comparative analysis profitability of various types of products;

Determine the optimal program for the production and sale of products;

Choose between own production products or services and their purchase on the side;

Choose the best one with economic point view of production technology;

Determine the break-even point and margin of safety of the enterprise.

However, this method also has disadvantages:

There is no calculation of the full cost of production, required by law;

The cost of inventories of work in progress and finished goods is underestimated;

Difficulties arise in separating fixed and variable costs, which largely depend on the length of the period under consideration and the analyzed range of output volumes.

Thus, all of the above methods for determining costs are most often applicable to the main production at the enterprise. A number of methods are also used in ancillary industries. A company can use several methods at the same time. However, the need to keep in mind that the transition from using one method to using another should be reflected in the accounting policy of the enterprise.

2.3 Sources of financing for production and sales costs

products

The direct source of the formation of accumulation funds and consumption funds is the net profit remaining at the disposal of the enterprise. Here, gratuitous financial investments of third-party enterprises and organizations are not considered as a source of formation of enterprise funds, since they are not typical for enterprises of the Ministry of Defense, with the exception of replenishing their own working capital at the expense of the estimate of the Ministry of Defense.

By distributing net profit to consumption funds and accumulation funds, the directions for its further targeted use are determined. Directions for the targeted use of funds from accumulation funds formed at the expense of net profit construction organization are:

Financing the costs of technical re-equipment and reconstruction of construction production;

Construction of new facilities of our own production base;

Financing the costs of mastering the production of new, conversion products;

Introduction of new progressive technologies of building production;

Carrying out research, development and design and survey work;

Financing the growth of own working capital, as well as compensation for their shortfall;

Creation and development of auxiliary industries and farms;

Thus, the accumulation funds are intended to finance the costs associated with the modernization of the own production and technological base of construction organizations.

Directions for the targeted use of funds from consumption funds formed at the expense of the net profit of a construction organization are:

Provision of gratuitous material assistance to employees of the enterprise;

Financing other social spending;

Financial incentive labor collectives and individual workers;

Financing the costs of training personnel, if, according to the law, these costs are attributed to the net profit of the enterprise;

Financing of charitable events (in excess of the norms established by the system of benefits for income tax).

Thus, consumption funds are intended to finance non-production expenses, as well as to provide material incentives for employees.

Also, the finances of an enterprise can be directed to a reserve fund - in a joint-stock company a special monetary fund intended to cover its losses, as well as to redeem bonds and buy back company shares in the absence of other funds. In accordance with the Federal Law "On joint-stock companies" dated November 24, 1995 is created in the amount provided for by the company's charter, but not less than 15% of its authorized capital. net profit (until the specified amount is reached. R. f. can not be used for other purposes. It can also be created in limited liability companies.

Thus, there are a lot of sources of financing the expenses of the enterprise. The main ones are profit from taxes, reserve, cash funds, net profit and others. The main thing is that the enterprise reasonably manages these sources and directs them in the right direction.

3 CALCULATION OF PRODUCTION AND SALES COSTS

PRODUCTS

The settlement object is OOO Rus.

The enterprise "Rus" is registered by the administration of the Ketovsky district Kurgan region April 23, 1987 The form of business organization of the enterprise is a limited liability company, which was created and exists under the legislation of the Russian Federation. The activities of the Company are carried out in accordance with Russian legislation (including the Civil Code of the Russian Federation of October 21, 1994 and federal law RF ""On Joint-Stock Companies"" of November 24, 1995) and this Charter. Society is legal entity, has separate property and is liable for its obligations with this property; The Society has its own seal with its name.

Society is a commercial organization whose main purpose is to make a profit. The Company has the right to carry out any activities not prohibited by law. The main activity of the company is the production of costumes.

The financial activity of the enterprise is aimed at creating financial results for the production and social development of the enterprise by increasing labor productivity, reducing costs, improving the quality of products (works, services), and improving the use of fixed assets. Accounting is carried out according to a single journal-order form, taking into account industry affiliation, using accounting registers adapted to the specifics of the enterprise.

In the field of pricing, the enterprise carries out, in accordance with the basic principles of state administration and price regulation, sells products at prices prevailing in the market and in conditions provided by law at government prices.

The enterprise maintains accounting and statistical reporting in accordance with the established norms.

Initial data are required for calculations. They are presented in the table below.

Table 3.1.

Initial data

Revenue per quarter: From sales of products, million rubles From renting out garages, thousand rubles Receipt of a fine, thousand rubles
One-time income: Dividends on shares of other enterprises, thousand rubles (at 11 months) From the sale of equipment, thousand rubles (in 6 months)
Cost per quarter: Material costs, thousand rubles Wage fund, thousand rubles For representative purposes, thousand rubles For retraining of personnel, thousand rubles To pay fines, thousand rubles
One-time expenses: For the purchase of a truck, thousand rubles (at 9 months) Material damage from fire, thousand rubles (December)
The property of the enterprise at the beginning of the year: Buildings and structures, million rubles Equipment, million rubles Trucks, thousand rubles	2 pcs (110t.r./per item)
Intangible assets, thousand rubles

Inventory - 10% to material costs without VAT.

Moreover, the company makes 40% of hospitality expenses in cash, the rest - by bank transfer. Income growth - 10% per quarter.

Table 3.2.

Revenues from sales	2400000 rub.
Operating income
Non-operating income
Total income	gross 2494260 rub. net 2076000 rub.
Material costs	gross 610000 rub. net 508313 rub.
Labor costs
Unified social tax
Depreciation of fixed assets
Other expenses (total)	gross 154935 net 137167
extraordinary expenses
Total turnover by expenses
Property tax
Equipment
Cars
Intangible costs
Material costs
Financial results

Having made similar expenses for all quarters, we get

the results presented in table. 3.3.

Table 3.3.

Table of income and expenses.

Indicators

1 quarter

2 quarter

3 quarter

4 quarter

For the whole year

1. Gross income

2. Net income

3. Gross expenses

4. Net costs

5. Financial result

6. Gross profit

7. Adjustment of gross profit:

Represent. expenses

Dividends

Residual value of other property

8. Taxation profit

9. Net profit

10. Consumption of c.pr.

11. Balance of net profit (cumulative total)

Thus, thanks to these calculations, it is possible to track the costs of the enterprise.

CONCLUSION

Thus, the largest specific gravity in all expenses of the enterprise are the costs of production and sales of products . The total cost of production shows the cost of production. Enterprises also incur expenses for the sale of products, i.e. non-manufacturing expenses. Accordingly, the costs of the enterprise in the production process are production costs, and marketing, supply, trade and intermediary costs are distribution costs. The second category is the cost of wages of the main production staff, as well as the cost of remuneration of employees not in the state of the enterprise, employed in the main activity. The third element is deductions for social needs or extra-budgetary social funds.

At the enterprise allocate general economic, general production and commercial expenses. They are associated with the maintenance and management of production, with the management of the enterprise as a whole, with the costs of tare and packaging, transportation costs, advertising costs, and other sales costs, respectively.

Another main major element of expenses is the depreciation of fixed production assets, equal to the amount of depreciation. All objects of fixed assets are subject to physical and obsolescence, therefore, periodically there is a need to replace fixed assets.

The company's expenses include taxes: VAT; excises; income tax; customs duties; tax on property of enterprises and organizations; taxes received by road funds: tax on the sale of fuel and lubricants, tax on road users, tax on owners Vehicle, tax on the purchase of motor vehicles; land tax; tax on transactions with securities; unified social tax.

After paying all taxes and investing part of the proceeds back into production, the remaining funds can be directed to the funds of the enterprise. By distributing net profit to consumption funds and accumulation funds, the directions for its further targeted use are determined. The accumulation fund accumulates cash, which are directed to improve the production process, the consumption fund - to stimulate and encourage employees.

The object of the calculations was the enterprise LLC "Rus". Based on the data of their financial activities, the system of their expenses and incomes throughout the year is well traced, as is the distribution of their profit from the sale of products.

BIBLIOGRAPHY

1. Alekseeva M.M. Company activity planning: Educational and methodical allowance. - M.: Finance and statistics, 2004. - 200 p.

2. Afitov E.A. Enterprise planning: Tutorial.-Mn.: Higher school, 2001 - 340 p.

3. Balabanov I.T. Analysis and planning of the finances of an economic entity: Proc. allowance. M.: Finance and statistics, 2004. - 220 p.

4. Bukhalkov M.I. Intra-company planning: Textbook.-2nd ed., Corrected. And add.-M.: INFRA-M, 2003 - 400 p.

5. Vil R.V., Paliy V.F. Management Accounting. - M.: INFRA-M, 1999. - 200

6. Gnezdilova L.I., Leonov A.E., Starodubtseva O.A. Fundamentals of planning: Proc. allowance / Ed. L.I. Gnezdilova. - Novosibirsk: Publishing House of NGTU, 2005. - 165 p.

7. V. A. Goremykin, E. R. Bugulov, and A. Yu. Enterprise planning. Textbook.-M.: Information and publishing house "Filin", 2003. - 430 p.

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9. Drury Colin. Introduction to management and production accounting: Per. from English. / Ed. S.A. Tabalina. - M.: Audit; UNITI, 2004.-560 p.

10. Evstigneev E.N. Fundamentals of tax planning. - St. Petersburg: Peter, 2004
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The discipline "Finance of enterprises" reveals the concept of "costs" as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property ).

Based on the economic content, all cash costs are divided into three groups: costs associated with making a profit; non-profit-making costs and forced costs.

The former include the cost of servicing the production process, the cost of selling products. The second includes consumer spending, as well as for charitable and humanitarian purposes. The third type of costs includes taxes and tax payments, various deductions, expenses for compulsory insurance and etc.

The concept of "costs" is the most general indicator. Costs - monetary measurement of the amount of resources used for any purpose. Then the costs can be defined as the costs incurred by the organization at the time of the acquisition of any material assets or services, i.e. costs are the expenditure of funds in their physical, in-kind form, and costs are the valuation of production costs.

Enterprises in the process of economic activity carry out a rather complex set of monetary costs. Based on the economic content and intended purpose, they can be combined into several independent groups:

• - the cost of reproduction of production assets;
• - expenses for social and cultural events;
• - operating expenses;
• - costs of production and sale of products (works, services)

The costs of production and sale of products (works, services) occupy the largest share in all expenses of the enterprise. The totality of production costs shows what the production of manufactured products costs the enterprise, i.e. is the cost of production. Enterprises also incur costs for the sale (marketing) of products, i.e. carry out reproduction or commercial expenses (for transportation, packaging, storage, advertising, etc.).

Production cost and selling expenses make up the full, or commercial, cost of production. The cost of products (works, services) is a set of natural and fuel and energy resources, materials and purchased semi-finished products consumed in the production and sale process, as well as labor costs, depreciation of fixed assets and other expenses, expressed in monetary terms.

Prior to the adoption of Chapter 25 of the Tax Code, a detailed list of costs for the production and sale of products was established by the Regulations on the composition of the costs of production and sale of products included in the cost of production, and on the procedure for generating financial results taken into account when taxing profits. This document was approved by the Decree of the Government of the Russian Federation of August 5, 1992 No. with subsequent changes and additions.

As part of the cost of production and sale of products (works, services), included in the cost price, the following are taken into account:

• - costs directly related to the production of products (works, services);
• - expenses for the use of natural raw materials;
• - the cost of preparation and development of production;
• - non-capital costs aimed at improving the quality of products, their reliability and durability, improving technology and organization of production;
• - costs associated with invention and innovation;
• - the cost of servicing the production process: providing production with raw materials, materials, fuel, tools, fixtures, etc.; maintenance of fixed production assets in working condition; ensuring compliance with sanitary and hygienic requirements;
• - maintenance costs normal conditions labor and safety;
• - costs associated with the management of production: the maintenance of employees of the administrative apparatus, logistics and transport services for their activities, travel expenses, payment for consulting, information, audit services, entertainment expenses, etc.;
• - costs for the maintenance and operation of environmental facilities and other types of current environmental costs;
• - costs associated with the training and retraining of personnel;

deductions for state social insurance and pensions, for compulsory medical insurance, to the State Employment Fund;

• - payments on short-term bank loans within the established rate;
• - depreciation of fixed production assets and intangible assets and other types of costs in accordance with the established procedure.

Law market economy requires constant control for the formation of the cost of created products and services. At enterprises, there is a vital need to calculate a reliable cost indicator in terms of its economic essence, which is determined by a number of economic principles:

Communication with the implementation of entrepreneurial activities of the enterprise.

The essence of this principle lies in the fact that the cost of production includes the costs associated with the production and sale process.

Separation of current and capital costs.

Current costs include the costs of production resources, which, as a rule, are consumed in one business cycle. Capital costs include expenses on non-current assets used in several production cycles, the cost of which is included in current costs through depreciation.

Assumption of temporal certainty of the facts of economic activity - principle charges.

According to this principle, the facts of the economic activity of the enterprise relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

Assumption of property isolation of the enterprise.

In accordance with this principle, the property and obligations of an enterprise exist separately from the property and obligations of the owners of this enterprise.

The four above principles are exhaustive in deciding whether to include certain expenses in the cost price. A reliably calculated cost indicator ensures the correct formation of the main financial result of the activity enterprises - profits from product sales. Profit in a market economy is the main goal of enterprises, therefore, as competition, demonopolization, and a free pricing system arise and develop in the country's economy, the role of cost as the most important factor influencing the growth of profit mass will increase.

The company in its activities carries out a fairly large set of costs. Based on the economic content, the costs of the enterprise can be combined into several large

• costs of reproduction of production assets;
• expenses for social and cultural events;
• operating costs;
• costs for the sale of products, works, services.

The costs of reproduction of production assets ensure the continuity of production and sales of products. The costs of reproduction of fixed production assets, that is, their creation, expansion, reconstruction, restoration are carried out at the expense of the enterprise's own funds, bank loans, and budget allocations. Working capital collected for the formation of stocks of inventory items, settlements, warehousing of products are restored after receipt of proceeds from the sale to the settlement account of the enterprise. The increase in working capital can be carried out at the expense of profit remaining at the disposal of the enterprise, bank loans and other sources.
Enterprises carry out expenses for social and cultural events. These costs consist of the costs of improving the skills of employees, improving the socio-cultural and living conditions of employees, maintaining preschool children's institutions, maintaining medical institutions. These expenses are carried out at the expense of the profit of the enterprise, budgetary and other targeted revenues, and funds of trade union organizations. Operating expenses are special purpose expenses. This group of costs includes the costs of research works, inventions, exploration works. The purpose of these costs is to help improve the quality and efficiency of production. The sources of financing these costs are the profit of the enterprise, budget allocations. The cost of production and sales of products occupy the largest share in all expenses of the enterprise. These costs are made up of costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor, etc. in the production process. The amount of profit of the enterprise depends on the formation of this group of costs. The costs of production and sale of products are reimbursed at the expense of proceeds from the sale of products. Production costs are diverse and are classified according to certain criteria, the main of which is the allocation of costs to the cost of production.
In addition to this classification, costs are divided into:

• direct and indirect;
• conditionally constant and conditionally variable.

Direct costs are the costs associated with the production certain types products that can be directly attributed to the cost of production. These are the costs of raw materials, materials, wages for production workers.
Indirect costs include those costs that are associated with the production of various kinds of products. These are the costs of maintaining and operating equipment, maintaining and repairing buildings, wages of auxiliary workers. These costs are included in the cost of production using special methods.
Fixed costs include costs, the total value of which does not change significantly with a decrease or increase in output. These are the costs of heating, lighting, wages management personnel and others.
Conditionally variable costs depend on the volume of products produced, these costs increase or decrease depending on the volume of products produced. These costs include the cost of raw materials and basic materials, the basic wages of production workers, and others. The costs are attributed to the cost of production in accordance with the "Regulation on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits" dated 1992 with changes and additions. The costs included in the cost of production in accordance with their economic content are grouped according to the following elements:

• material costs;
• labor costs;
• deductions for social needs;
• depreciation of fixed assets;
• other costs.

The element "Material costs" reflects the cost of raw materials, materials, fuel, energy, purchased components and semi-finished products and other products. The cost of the above material resources is determined based on the prices for their purchase without VAT, but taking into account markups, commissions, fees for transportation, storage and other payments. The element "Labor costs" reflects the costs of remuneration of the main production personnel of the enterprise, taking into account incentive and compensation payments.
The cost element "Deductions for social needs" includes contributions to the authorities social insurance, payments in Pension Fund
RF, State Employment Fund. Mandatory health insurance fund. These deductions are made on the basis of approved norms as a percentage of the wage fund of employees at the enterprise, taken into account in the cost price. The element "Depreciation of fixed assets" reflects the amount of depreciation (wear and tear) of own and leased fixed production assets, calculated according to the norms established for the book value of fixed assets. The increase in depreciation as a result of its indexation in the legislative in due course also included in the cost. The element "Other costs" includes costs that, by their nature, cannot be attributed to any of the previously listed elements. The composition of the costs included in the "other costs" element is quite extensive.
These costs include:

• payments to special off-budget funds (tax on the use of roads, tax on vehicle owners, land tax, etc.);
• costs associated with the sale of products;
• depreciation on intangible assets;
• advertising costs;
• other types of costs.

All costs for the production and sale of products are their full cost. In general, the need to regulate the inclusion in the cost of costs incurred by the enterprise in the course of its economic activity is due to the fact that the profit of the enterprise, and, consequently, the income tax, is determined on the basis of the cost. In addition, the cost price is the calculation base for determining product prices.
Consider such an aspect as sales revenue.
The proceeds from the sale of products are the funds received on the settlement account of the enterprise for the products shipped by the enterprise to the buyer. The timely receipt of proceeds from the sale of products is a very important moment in the activities of any enterprise, since sustainability depends on this financial position enterprise, the state of its working capital, the amount of profit, the timeliness of settlements with the budget, extra-budgetary funds, banks, suppliers, employees. Untimely receipt of proceeds from the sale of products leads to delays in settlements, fines, sanctions, which ultimately leads to losses in profits by the enterprise, interruptions in the economic activity of the enterprise. The proceeds received on the settlement account of the enterprise are immediately used to pay out funds:

• to suppliers for the provided raw materials, materials, fuel, energy, for the performance various services
• to the budget and off-budget funds;
• employees in the form of wages;
• depreciation of fixed production assets;
• other expenses.

After the payments made, the proceeds from the sale of products become the net income of the enterprise.
Control questions:

1. What are the costs incurred by the company in the course of its activities?
2. Define such economic concepts like direct costs, indirect costs, semi-fixed costs, semi-variable costs?
3. List the main elements of costs included in the cost of products, works, services.
4. Provide a description of such elements of the cost of products, works, services as "Material costs", "Labor costs", "Deductions for social needs".
5. List the main components of the "Other costs" element.
6. What are the consequences of untimely receipt of proceeds from the sale of products, works, services to the enterprise?