Управленческий учет на предприятии

Classification of expenses of the organization.

As it was already noted, in accounting organization expenses depending on character, conditions of implementation and activities are divided into expenses on usual kinds of activity and an other expenses (operational, non-operating, extraordinary).

This classification of expenses is based on the maintenance of a form of the profit and loss report. Expenses on usual kinds of activity are the expenses connected with production and sale to production, performance of work and rendering services, and also acquisition and sale of goods.

In the organizations which object of activity is representation for a payment in temporary use of the assets according to the lease contract and the rights arising from patents for the invention, industrial samples and other types of intellectual property, and also participation in authorized capitals of other organizations, on usual kinds of activity the expenses which implementation is connected with the specified kinds of activity are considered as expenses. If the specified kinds of activity aren't object of activity of the organizations, expenses on implementation of these kinds of activity belong to operating expenses.

Expenses on usual kinds of activity are formed of expenses:

* on processing of material and production stocks for production, performance of work and rendering services;

* on production sale (works, services) and goods.

Expenses on usual kinds of activity are accepted to accounting in the sum estimated in terms of money, equal size of payment in monetary and other form or accounts payable size. If payment covers only part of recognized expenses, expenses are accepted to the account in the sum of payment of this part of expenses and accounts payable.

When forming expenses on usual kinds of activity their group on the following elements has to be provided:

* material inputs;

* labor costs;

* assignments on social needs;

* depreciation;

* other expenses (post and cable, telephone, traveling, etc.).

This group is uniform and obligatory for the organizations of all branches of a national economy. The group of expenses on economic elements shows what exactly is spent for production, what ratio of separate elements of expenses in total amount of expenses.

The economic element of expenses is their uniform look which can't be spread out to components (an example - the cost of the purchased electric power).

In practice as an element of an expense understand economically uniform expenses (material inputs, labor costs, assignments on social needs, depreciation, etc.). Expenses are operational:

In practice as an element of an expense understand economically uniform expenses (material inputs, labor costs, assignments on social needs, depreciation, etc.). Expenses are operational:

* connected with granting for a payment in temporary use of assets of the organization, and also the rights arising from patents for inventions, industrial samples and other types of intellectual property;

* connected with participation in authorized capitals of other organizations;

* connected with sale, leaving and other write-off of fixed assets and other assets, other than money (except foreign currency), goods, production;

* the percent paid by the organization for granting by her in using of money (the credits, loans);

* the expenses connected with fee, rendered by the credit organization;

* contributions to estimated reserves, and also to the reserves created in connection with recognition of the conditional facts of economic activity;

* other operating expenses.

Non-operating expenses are:

* penalties, fines, penalties for violation of conditions of contracts;

* compensation of the losses caused to the organization;

* the losses of last years recognized in reporting year;

* the sums of receivables on which expired term of limitation period, other debts, unreal for collecting;

* exchange differences (negative);

* sums of a markdown of assets;

* transfers of the means connected with charity, expenses on implementation of sporting events, rest, entertainments and other similar actions;

* other non-operating expenses.

Extraordinary expenses arise as a consequence of force majeure of economic activity (natural disaster, a fire, accidents, etc.). To extraordinary expenses carry a salary to the workers occupied with natural disaster response, contributions to a unified social tax from this salary, the cost of the materials spent at natural disaster response, etc.

Recognition of expenses in accounting.

All expenses of the organization (on usual kinds of activity and other) admit accounting in the presence of the following conditions:

* the expense is made according to the concrete contract, the requirement legislative and regulations, customs of a business conduct;

* the sum of expenses can be defined;

* there is a confidence that as a result of concrete operation there will be a reduction of economic benefits of the organization (i.e. when the organization transferred an asset or there is no uncertainty in the relation transfers of assets). If concerning any expenses of the organization one of the specified conditions isn't executed at least, these expenses admit the account receivables.

Depreciation admits quality of an expense proceeding from the size of depreciation charges determined on the basis of cost of depreciable assets, term of useful use and the ways of charge of depreciation accepted by the organization.

Expenses are subject to recognition in accounting irrespective of intention to receive revenue, operating or other income and of a form of implementation of an expense (monetary, natural and other). According to an assumption of temporary definiteness of the facts of economic activity expenses admit that reporting period in which are made, irrespective of time of the actual payment of money and other form of implementation.

If the organization accepted an order of recognition of revenue after receipt of money and other form of payment, and expenses admit after implementation of repayment of debt.

Expenses admit the profit and loss report:

* taking into account communication between production costs and receipts (compliance of the income and expenses);

* by their reasonable distribution between the reporting periods when expenses cause obtaining the income within several reporting periods and when communication between the income and expenses can't be defined accurately or is defined by an indirect way;

* on the expenses recognized in the reporting period when on them there is certain a non receipt of economic benefits or receipt of assets;

* irrespective of the fact how - they are accepted for calculation of taxable base.

The importance of understanding different kinds of cost in management accounting can not be understated. Management accounting, as stated several times before, consists of various decision-making tools. Each tool requires different kinds of cost information. Without a good understanding of different kinds of cost and cost behavior, it is highly unlikely any specific tool could be used in a meaningful way to improve the quality of decisions.

The cost concepts that need to be understood in order to fully understand and be able to use the various management accounting tools are the following:

1. Relevant and irrelevant 6. Fixed and variable

2. Direct and indirect 7. Manufacturing and non-manufacturing

3. Prime costs 8. Expired and unexpired

4. Escapable and inescapable 9. Opportunity and sunk costs

5. Joint costs 10. Mixed and semi-variable

2.2 Classification of expenses by management of prime cost, estimations of cost of stocks and to receiving profit

Let's consider classification of expenses for determination of prime cost, estimation of cost of stocks and the got profit.

The accounting of total amount of expenses for production will be organized on economic elements of expenses, and by the account and accounting of prime cost of separate types of production, works and services - under articles of expenses. Such type of classification is defined by the economic maintenance of the made expenses.

The economic element represents a uniform type of expenses which can't be spread out to any components. On economic elements make estimates of expenses. Allocate five elements of expenses:

- material inputs (minus the cost of returnable waste);

- labor costs;

- assignments on social needs;

- depreciation of fixed assets;

- other expenses.

For control of structure of expenses in places of their commission it is necessary to know not only that is spent in the course of production, but also on what purposes these expenses are made, i.e. to consider expenses in the directions, in relation to technological process. Such account allows to analyze prime cost on its components and by some types of production, to establish volumes of expenses of separate structural divisions. The solution of these tasks is carried out at the expense of application of classification of expenses under accounting articles. The list of articles of accounting, their structure and distribution methods are determined by types of production according to industry methodical recommendations, proceeding from features of technology and the organization of production by the enterprise.

1. The entering and expired expenses. Entering expenses are those means, resources which were acquired, are available and, as expected, have to bring in incomes in the future. In balance they are reflected as assets.

If these means (resources) during the reporting period were spent for obtaining the income and lost ability to bring in the income further, they pass to the category of the expired.

The correct division of expenses into the entering and expired has special value for an assessment of profits and losses.

2. Direct and indirect cost. Direct costs can be easily (conveniently and economically) traced to specific product. To a factor cost carry factor material inputs and a factor cost on compensation. Indirect expenses can't be carried directly on any product. They are distributed between separate products according to the technique chosen by the organization (it is proportional to the main salary of production workers, number of the fulfilled stanko-hours, hours of fulfilled time, etc.). This technique is described in accounting policies of the enterprise. Indirect expenses are subdivided into two groups: general production (production) expenses are all-shop expenses on the organization, service and production management, general running (non-productive) costs are carried out for production management. Distinctive feature of general running costs is that they don't change depending on change of output (sales). It is possible to change them administrative decisions, and degree of their covering - sales volume. Division of expenses into the direct and indirect depends on a way of reference of expenses for product cost. Indirect costs must be assigned to products by some general plan for allocation.

3. The main and laid on. On technical and economic purpose of expense divide into the following groups:

The main - expenses which are directly connected with process of production of works, services (materials, a salary and charges on a salary of workers, wear of tools etc.). The main expenses are considered on accounts of the accounting of production expenses: «The main production», «Auxiliary productions».

Consignment notes - expenses on management and production service (general production and general running costs). Overhead costs are considered on accounts «General production expenses», «General running costs».

4. Production and extra production (recurring costs, or period expenses). Production expenses are the expenses entering into product cost. These are material inputs and therefore them it is possible проинвентаризировать. They consist of three elements:

- factor material inputs;

- factor cost on compensation;

- general production expenses.

Extra production expenses (periodic) are expenses which it is impossible проинвентаризировать. The size of these expenses depends not on outputs, and on period duration. To such expenses carry business and administrative expenses. Their account keep «General running costs» and «Expenses on sale». Recurring costs always belong for month, quarter, year during which they were made. They don't pass a stage of stocks, and at once have impact on profit calculation. Thus recurring costs always have character proceeding, production expenses can be considered entering.

5. Single-element and complex expenses. Single-element call expenses which in this organization can't be spread out for composed: material inputs (minus the cost of returnable waste), labor costs, assignments on social needs, depreciation of fixed assets, other expenses. Complex expenses consist of several economic elements. For example, the shop (general production) expenses including practically all elements.

Such group of expenses with various extent of specification can be carried out depending on economic feasibility and desire of the management. For example, at the enterprises with high extent of automation the salary with assignments makes less than 5% in prime cost structure. At such enterprises, as a rule, a direct salary don't allocate, and unite it with expenses on service and production management under the article «the added expenses».

6. Current expenses are the permanent, daily expenses related to this month(for example, expense of raw material and materials).

One-time expenses are single or produced rarer than once in a month. They behave to the row of subsequent months (for example, expenses on repair of equipment).

The main objective of classification of expenses is formation of product cost. By means of classification of expense are grouped in types and directly or indirectly belong on product cost. The product cost consisting of different types of expenses can be analysed and revealed at the expense of what expenses it increased or decreased and then to affect its size in the future. Product cost and consequently also expenses entering into it have huge influence on enterprise profit, its profitability, at a size of the prices of products and other economic indicators. It is natural that decrease in prime cost and expenses is the main direction of improvement of activity of any enterprise that directly influences its competitiveness, financial stability and successful work in the future.

The main objective of classification of expenses is formation of product cost. By means of classification of expense are grouped in types and directly or indirectly belong on product cost. The product cost consisting of different types of expenses can be analysed and revealed at the expense of what expenses it increased or decreased and then to affect its size in the future. Product cost and consequently also expenses entering into it have huge influence on enterprise profit, its profitability, at a size of the prices of products and other economic indicators. It is natural that decrease in prime cost and expenses is the main direction of improvement of activity of any enterprise that directly influences its competitiveness, financial stability and successful work in the future.

Directions of classification of expenses for production and production sale.

In accounting various indicators of product cost are used: prime cost of sold production, production prime cost, etc.

Prime cost of sold production are costs of its production and sale.

Production prime cost is costs of production of let-out production. At calculation of full production prime cost in its structure include general running costs; incomplete production prime cost is estimated without general running costs.

In determination of product cost it is emphasized that it includes only those expenses which are directly connected with production and sale of let-out and sold production. On this circumstance it is necessary to pay special attention as time of production doesn't coincide with the reporting period. In this regard, as a rule, not all expenses of the reporting period join in prime cost of let-out production. At the same time product cost expenses not only reporting, but also the previous reporting periods can join.

For calculation of various indicators of product cost it is necessary to classify expenses by a number of signs (to allocate the expenses included in product cost, general running costs, expenses on sale, etc.).

Besides, for the purpose of management of expenses and production of expense it is expedient to classify by other directions - for decision-making, control and regulation.

Thus, in addition to the considered classification of expenses of the organization of expense it is expedient to classify by the following three directions:

* for calculation of product cost;

* for decision-making;

* for control and regulation.

Classification of expenses for calculation of product cost.

For calculation of cost of products of expense classify by the following signs.

1. Relation to product cost.

2. Economic contents.

3. Economic role in the course of production.

4. Structure (uniformity).

5. Way of inclusion in product cost.

6. Frequency of emergence.

7. Participation in production process.

8. Efficiency.

9. Reflection in the business plan.

10. Possibility of rationing.

11. Temporary periods.

In relation to cost of products of expense divide on are included, not included in product cost.

2.3 Classification of expenses for decision-making, planning and forecasting

As administrative decisions are, as a rule, focused on prospect, detailed information on expected expenses and the income is necessary for the management. In this regard in management accounting allocate classification groups of expenses which are considered at decision-making, planning and forecasting.

1. Fixed and variable costs. How a cost will react to changes in the level of business activity. Total variable costs change when activity changes. Total fixed costs remain unchanged when activity changes.

Behavior of Cost (within the relevant range).

Objectively it is possible to describe behavior of expenses, having studied their dependence on outputs, i.e. having divided costs of constants and variables.

Variable expenses increase or decrease in proportion to output of products (rendering services, commodity turnover), i.e. depend on business activity of the organization. Variable character can have both production, and non-productive expenses. Factor material inputs, factor cost on compensation, costs of auxiliary materials and purchased semi-finished products are examples of production variable expenses. Expenses on warehousing, transportation, packing of finished goods which directly depend on sales volume are examples of variable non-productive expenses.

Variable expenses characterize cost actually a product, all the others (constant expenses) - the cost of the enterprise. The market doesn't interest enterprise cost, it product cost interests. Cumulative variable expenses (In) have linear dependence on an indicator of business activity of the enterprise, and variable costs of a unit of production (specific variable expenses - b) - size constant.

Production expenses which remain almost invariable during the reporting period, don't depend on business activity of the enterprise are called as constant production expenses. Even at change of outputs (sales) they don't change (And). Constant expenses are expenses on a salary of the administrative personnel, depreciation charges of premises of plant management, communication services, traveling, etc. management expenses. In practice by the organization management decisions on what have to be constant expenses on the basis of planned estimates on groups of these expenses in advance are made.

In practice constants and variable expenses meet rather seldom. Constants and variable components have the majority of expenses at the same time both. Therefore speak about conditional and constants or conditional and variable expenses. Conditional and constant expenses are expenses growing skachkoobrazno, i.e. at the certain volume of release these expenses remain constants, and at its change sharply increase. For example, for increase in quantity of products in shop it is necessary to install one more machine, but at the same time with growth of output constant expenses at the expense of depreciation charges will increase by the machine.

Conditional and variable expenses also change depending on change of business activity of the organization, but unlike variable expenses this dependence isn't a straight line. For example, the monthly payment for phone includes two components: constant component - a monthly fee and a variable - long-distance negotiations.

For the description of extent of reaction of variable expenses for output use an indicator - coefficient of reaction of expenses (To), entered by the German scientist K.Mellerovich. It characterizes a ratio between rates of change of expenses and growth rates of business activity of the enterprise and pays off on a formula:

To = Y/X, (2.1)

where Y - growth rates of expenses, %;

X - growth rates of business activity (output, services, commodity turnover), %.

Version of variable expenses are proportional expenses. They increase the same rates, as business activity of the enterprise. The coefficient of reaction of expenses will be thus equal 1 (K=1).

The expenses growing quicker than business activity of the enterprise, are called progressive. Value of coefficient of reaction of expenses has to be more than 1 (To> 1).

At last, the expenses which growth rates lag behind growth rates of business activity of the organization, are called degressive. Value of coefficient of reaction will lie thus in the following interval: 0 <to <1.<br=««></to>Therefore, any expenses in a general view can be presented by a formula:

Y = And + bX, (2.2)

where Y - cumulative expenses, tenge;

And - their constant component which isn't depending on outputs, tenge;

b - variable expenses counting on a unit of production (coefficient of reaction of expenses), tenge;

X - an indicator characterizing business activity of the organization (the output of products, the rendered services, commodity turnover, etc.) in physical units of measurement.

2. The expenses which are taken and not taken into consideration at estimates. Process of adoption of administrative decisions assumes comparison among themselves several alternative options. Expenses compared thus can be broken into two groups: invariable at all alternative options and changing depending on the made decision. The expenses concerning only this problem (distinguishing one alternative from another) call relevant. These are those expenses which size will depend on the made decision. Irrelevant - what don't depend on the made decision. The accountant-analyst, submitting to the management initial information for a choice of the optimum decision, prepares the reports so that they contained only relevant information.

Example. The order for production of a product for which the buyer is ready to pay 250 е arrived. In a warehouse there is a material for which 100 е were once paid. but it isn't possible to use it then now, except as on this order. Cost of processing of a material of 200 е. At first sight the order is unprofitable: 250 - (100 + 200) = - 50. However 100 е. are spent long ago, in connection with other decision, and this sum won't change regardless of that, the order is accepted or not. Means, in this case expenses to 200 е will be relevant only. Net income from implementation of the order will make 50 е.

3. Irrevocable expenses are the expired expenses which can't be changed by any administrative decisions. Usually they aren't considered at adoption of administrative decisions.

4. The imputed (imagined) expenses are present only at management accounting. Them add at decision-making in case of limitation of resources, but in their reality can not be. They characterize opportunities for use of production resources which or are lost, or them endow in favor of other alternative decision if resources aren't limited, the imputed expenses are equal to zero.

5. Incremental and limit expenses. Incremental (incremental) expenses - are additional and result from production and sale of an additional lot of products. Limit (marginal) expenses represent additional expenses counting on a unit of production. Thus, both categories of expenses appear as a result of production of the additional production, one counting on unit, and others - on all release.

6. Planned and not planned expenses. Planned are the expenses calculated on a certain output. According to norms, standards, limits, estimates they join in planned product cost.

All production expenses of the organization concern to them. Not planned are the expenses not included in the plan and reflected only in actual cost of production (loss from marriage, idle times, etc.).

Considered above classification of expenses don't solve all problems of control of them. Having data on product cost, it is impossible to define precisely how expenses between separate production sites (the responsibility centers) are distributed. This problem can be solved if to establish connection of expenses and the income with actions of the persons responsible for an expenditure of resources. Such approach in management accounting is called by the accounting of expenses on the responsibility centers, it is realized in practice at division of expenses into the following groups.

2.4 Classification of cost for control and regulation

The account and control of laid on expenses are one of numerous duties of the manager. Product cost and the size of net profit of the enterprise depends on success of management of laid on expenses. Unfortunately, at the domestic enterprises the system of planning, the account and control of laid on expenses leaves much to be desired. The problem of introduction on the enterprises of essentially new method of work with laid on expenses is especially actual in the conditions of market economy. The last development directed on increase of efficiency of use of laid on expenses, flexible planning of laid on expenses is.

Despite the seeming ordinary of routine planning, its value it is very great. Continuous work of the enterprise demands continuous control, reference points for the reached results, continuous deliveries of materials, continuous sale of production. The correct planning it is possible to achieve high effective management of resources of the enterprise, an exception of situations of financial insolvency, cardinal increase of financial health and resistance to economic shocks. Flexible planning - is development of uniform system of the interconnected current plans allowing constantly to supervise a condition of the enterprise, tolerant to introduction of amendments on a course of the activity being the uniform coordinated instruction and the indicator of work for all departments of firm.

1. One of reefs of routine planning - is laid on expenses of the enterprise. Entering into product cost, laid on expenses can strongly distort all real picture and lead to a situation» wasn't so become, a yak was guessed» - to bring to naught all efforts of management on profit planning. Flexible planning can appear a way out. Application of flexible planning for laid on expenses provides the maximum compliance of plans and reality, promotes strengthening of control and facilitates the accounting of costs of production.

Let's define a role of laid on expenses in routine planning and we will consider features of introduction of flexible planning and advantage of its use in comparison with a usual method of the accounting of laid on expenses.

2. The problem of routine planning consists in definition of requirements for successful work and enterprise development within the next year, and also development of the careful plan of activity and its documentary registration. Routine planning includes development of a sales forecast, the plan of production, the consumption plan of direct materials, the plan of use of direct work, the plan of overhead costs, calculation of planned product cost, the plan of expenses for realization and management, the expected report on profit, the plan of cash flows and expected balance for the period end. Quality of planned prime cost, the report on profit will depend on quality of the plan of laid on expenses, the plan of cash flows and expected balance.

3. In respect of laid on expenses the planned volume of laid on expenses by types of production is specified. The problem consists in determination of the size of laid on expenses and their distribution by types of production. Laid on expenses remain the most unmanageable type of expenses. Complexity is that laid on expenses represent the sum various, as a rule rather small expenses which haven't been connected among themselves. Besides, these small separate expenses are under the report of various managing directors. And, at last, overhead costs are various on behavior: part from them constants, part - variable, and the others - mixed.

Laid on expenses remain the most unmanageable type of expenses.

The wrong account and inefficient control of overhead costs leads to undesirable results: to overexpenditure of laid on expenses, overestimate or underestimation of product cost that in turn pours out in production inflated price, decrease in competitiveness of the enterprise, loss of sales markets, decrease in profit of the enterprise.

The last development providing accuracy of planning, effective control, simplicity of the analysis and objectivity of estimates of overhead costs flexible planning of laid on expenses is. Use of the flexible plan of laid on expenses allows to reveal in due time changes in structure of laid on expenses and to introduce amendments in the plans of the enterprise depending on these changes. Flexible planning yeilds tangible results at definition of laid on expenses as a whole on the enterprise, and also at calculation of prime cost of types of production.

Besides, expenses according to the second direction of classification are subdivided on: relevant and irrelevant; marginal (limit); differential (incremental); the alternative. Irrelevant expenses are expenses of the enterprise irrespective of adoption of the administrative decision. Relevant - expenses which depend on adoption of administrative decisions.

Example.

The management of the enterprise faces a choice: to make a detail at the enterprise or to buy? Cost of production of a product will make: variable expenses - 120 000 tenges. Constant - 20 tenges. Together - 140 tenges. The detail can be bought for 125 tenges. What decision should be chosen? The price of the supplier - relevant expenses. Constant expenses - irrelevant. Increasing quantity of let-out production to a certain limit, average costs of production of a unit of production decrease, and on reaching a certain point of a minimum start increasing.

Marginal expenses (limit) are costs of production of each subsequent unit of production. Differential (incremental) - expenses which make a difference between alternative decisions. Alternative expenses are the missed benefit when the choice or adoption of one decision demands to refuse another (the alternative decision). Classification of expenses according to the third direction «For Control and Regulation» contains two types of expenses: controllable and uncontrollable. Controlled and uncontrollable expenses distinguish for scheduling of structural divisions of the enterprise. Controllable are expenses which managers at the enterprise can supervise or significantly influence them. Uncontrollable are expenses which managers of the enterprise can't influence and can't supervise them.

Management of material stocks in the first phase. According to the management purposes the group is founded on the following principles:

1) on components of expenses;

2) on extent of influence;

3) in relation to the volume of deliveries;

4) by types of works;

5) in places of emergence of expenses.

On components of expense subdivide on: costs of maintenance of stocks, i.e. connected with possession of stocks:

1. Commercial expenses: a) percent; b) insurance; c) taxes on the capital enclosed in stocks (property tax).

2. Costs of storage: a) maintenance of warehouses; b) operations on movement of stocks.

3. The expenses connected with risk of losses owing to: a) obsolescence; b) damage; c) replacements of one type of a material in a warehouse another; d) delays of rates of consumption of this product.

4. Possibilities of receiving arrived by an investment of means in the following alternative directions: a) increase in capacity; b) production depreciation; c) capital investments in other enterprises; d) payment of dividends. The total annual amount of these expenses approximately corresponds to the size of capital investments in stocks.

The expenses connected with the size of parties, i.e. the expenses proportional to number of ordered parties, instead of to quantity of let-out products: 1. Delivery and closing of orders. 2. Conducting the corresponding negotiations. 3. Production preparation: a) adjusting; b) test of the first sample of a product; c) the marriage received at adjusting; d) losses of time for the period of development of operations. 4. Power loss at change of types of works. 5. Costs of movement of parties, operational planning and the expenses connected with acceleration of a turn of current assets. 6. Risk of exhaustion of stocks. The total annual amount of the listed expenses counting on unit of materials is proportional to number of the issued orders. The expenses connected with deficiency of stocks, i.e. arising in the absence of necessary materials: 1. Acceleration of delivery of arriving materials: a) expenses on communication; b) expenses on traveling; c) payment of the agent; d) the additional expenses connected with the small sizes of parties; e) awards for fast delivery of products, and also connected with small sizes of parties.

2. Acceleration of movement of orders at the enterprise: a) costs of change of the schedule of sequence of orders;

b) the additional expenses connected with crushing of parties.

3. Acceleration of delivery of shipped materials:

a) expenses on communication;

b) expenses on transportation of goods by job lots;

c) awards for fast transportation.

4. Commercial losses and expenses: loss of profits and growth of a share of overhead costs which is connected with sales volume reduction due to the lack of demanded goods: a) competitors of this enterprise have an opportunity to establish connection with her customers; b) customers are induced to placement of orders at other suppliers; c) waste of time on restoration of the relations with clients which could be used for the conclusion of new agreements; d) need of additional expenses on encouragement of actions for sales volume preservation. The total annual amount of these losses is proportional to quantity of the goods which stocks are settled completely or nearly completely. Costs of stockpile management:

1. Costs of training:

a) technicians;

b) administrative personnel.

2. Charges:

a) technicians; b) office employees. In extent of impact on total amount of expenses them group in adjustable and unregulated. The expenses which size is in direct dependence on influence of the manager on them belong to the adjustable. When managers can't influence the size of expenses, expenses are classified as unregulated. In relation to the volume of deliveries: imputed and relevant. The imputed expenses are investments into stocks. Relevant are the expenses connected with storage of stocks and implementation of the order.

Into the cost of storage of stocks usually enter:

- the imputed losses on investments into stocks;

- additional expenses on insurance;

- additional costs of warehousing and cost of storage of stocks;

- additional expenses on material processing;

- expenses owing to an obsolescence and deterioration of characteristics of stocks.

In relevant costs of storage include only those articles which change depending on a stock rate. Usually the cost of storage of stocks is expressed as a percentage for 1 tenge. usual investments. By types of works of expenses classify according to technology of storage of stocks: pogruzo-unloading, transport works, sorting, warehousing, physical and chemical analyses, etc. Classification by types of works is put in a basis of creation of estimates of expenses and the monitoring system behind expenses.

Questions

1. As though you distinguished constant expenses from variables?

2. Specify, each of the types of expenses provided below treats what expenses - constant, variable or partially variable.

* Work of production workers

* Expenses on rent

* Expenses on salary payment

* Costs of raw materials

* Expenses on advertizing

* Expenses on the electric power

* Expenses on using phone

Situation tasks

Situational task 1.

As though you distinguished constant expenses from variables?

Situational task 2.

Specify, each of the types of expenses provided below treats what expenses - constant, variable or partially variable.

* Work of production workers

* Expenses on rent

* Expenses on salary payment

* Costs of raw materials

* Expenses on advertizing

* Expenses on the electric power

* Expenses on using phone

Situational task 3.

Name	Right	Incorrectly
(a) Work of production workers is a factor cost as it can be connected directly with the let-out products.
(b) The salary of the controler belongs to a factor cost in case he / she watches work of a number of various production lines.
(c) Expenses on researches and development of concrete goods are indirect expenses.
(d) Expenses of a human resources department are a factor cost.
(e) For the enterprise making some types of various goods, expenses on the electric power are indirect expenses.

Situational task 4.

Having assumed that all listed below expenses belong to category or constants either variable, or indirect or direct, specify, to what two categories each type of expenses belongs. Having assumed that all listed below expenses belong to category or constants either variable, or indirect or direct, specify, to what two categories each type of expenses belongs.

№	Name	Constants	Variables	The indirect	Straight lines
(a)	Work of production workers
(b)	Raw materials
(c)	Expenses on advertizing of concrete goods
(d)	Total amount of expenses on researches and development
(e)	Electric power
(f)	Salary of the managing director
(g)	Salary of the controler at the plant which is letting out only one type of production
(h)	General rent

Situational task 5.

Group the listed expenses of the organization in economic elements.

№	name	Sum, one thousand tenges.
1	Raw materials and main materials	10 150,00
2	Salary of the main production workers	24 250,00
3	Unified social tax enlisted in funds of obligatory medical insurance	2 850,00
4	The cost of works and the services of production character which are carried out by the third-party organizations	7 820,00
5	Depreciation of the production equipment	5 640,00
6	Rent for rent of administration premises	350,00
7	Cost of communication services	1 560,00
8	Travel expenses	200,00

Task 6.

Group the listed expenses of the organization on single-element and complex.

№	name	Sum, one thousand tenges.
1	Raw materials and main materials	200,00
2	Salary of the main production workers	450,00
3	Expenses on the repair of fixed assets which is carried out in the economic way	20,00
4	Maintenance costs and operation of cars and equipment	150,00
5	Depreciation of the production equipment	600,00
6	General running costs	30,00
7	Expenses on sale	90,00
8	The fuel used on the technological purposes	400,00

Tests

1. Call objects of the accounting of expenses:

A) places of emergence of expenses, centers of expenses, responsibility centers;

B) places of emergence of expenses: production, serving;

C) responsibility centers;

D) structural divisions of the enterprise;

E) main and auxiliary production;

2. In what essence of the production account?

A) data collection about production expenses for estimation of cost of stocks of production, meeting the requirements of the external and internal reporting;

B) the production account is a process of preparation of registration information;

C) the system of expenses answering to the principles of financial statements;

D) information preparation for implementation of activity of administrative character;

E) the production account is part of management accounting;

3. How expenses in relation to output given to «relevance area» are classified?

A) constants and variables;

B) actual and planned;

C) the general and average;

D) direct and indirect;

E) production and commercial;

4. How cumulative variable expenses change at increase in output given to «relevance area»?

A) increase;

B) decrease;

C) are sharply reduced at output change;

D) remain constants at volume change;

E) change skachkoobrazno.

5. How cumulative constant expenses change at increase in output given to «relevance area»?

A) remain constants for a certain period of time;

B) have linear dependence on output;

C) decrease;

D) change skachkoobrazno;

E) are sharply reduced.

6. With an output growth as variable costs of a unit of production change?

A) are a constant;

B) decrease;

C) increase;

D) change skachkoobrazno;

E) change in linear dependence.

7. With an output growth as constant costs of a unit of production change:

A) decrease;

B) increase;

C) are a constant;

D) change skachkoobrazno;

E) change in linear dependence.

8. Entering expenses is:

A) assets which were acquired, are available and have to bring in incomes in the future;

B) the resources not considered at an assessment of stocks and considered as expenses of the period;

C) future expenses and the income subject to influence of the made decision;

D) the conditional expenses representing real cash expenditures in the future;

E) means which are spent for obtaining the income and lost ability to bring in the income further.

9. The expired expenses is:

A) means which are spent for obtaining the income and lost ability to bring in the income further;

B) assets which are available and have to bring in incomes in the future;

C) the resources not considered at an assessment of stocks and considered as expenses of the period;

D) future expenses and the income subject to influence of the made decision;

E) the conditional expenses representing real cash expenditures in the future.

10. What of these definitions characterize a factor cost on production?

A) have direct reference on prime cost of concrete types of production;

B) indirectly carried on prime cost of separate types of production;

C) the expenses connected with production of several types of production;

D) main expenses;

E) the expenses included in expenses of the period for calculation of full prime cost.

11. What of the given definitions characterizes indirect expenses?

A) indirectly carried on prime cost of separate types of production;

B) directly carried on prime cost of concrete types of production;

C) the expenses connected with production of several types of production;

D) main expenses;

E) the expenses included in expenses of the period for calculation of full prime cost.

12. What precisely characterizes production product cost?

A) set of direct and production overhead costs;

B) set of overhead costs and period expenses;

C) only factor cost;

D) only overhead costs;

E) direct costs and period expenses.

13. Expenses of the period include:

A) these are expenses on production realization, the general and administrative expenses, expenses on percent;

B) general and administrative expenses;

C) the general and administrative expenses, expenses on percent;

D) conditional and constant expenses;

E) conditional and variable expenses.

14. In what essence of the marginal income?

A) difference between proceeds from sales of production and all variable expenses;

B) difference between sales proceeds and production prime cost of realized production (works, services);

C) difference between proceeds from sales of production and all constant expenses;

E) difference between revenue and full product cost (works and services);

E) sum of the income from realization of production and period expenses.

15. For decision-making classification of expenses includes:

1) constant expenses

2) the imputed expenses

3) variable expenses

4) removable expenses

5) ineradicable expenses

6) irrevocable expenses

7) the expired expenses

8) expenses taken into consideration and the income

9) expenses not taken into consideration and income

A) 2; 3; 4; 8;

B) 1; 5; 6; 8;

C) 1; 5; 8; 9;

D) 2; 4; 7; 9;

E) 2; 3; 5; 7.

16. Elements making production expenses according to the international standard:

1) main materials;

2) work of the main production workers;

3) assignments from compensation fund;

4) contributions to an accumulative pension fund;

5) production overhead costs;

6) period expenses;

7) auxiliary materials;

A) 1; 2; 5;

B) 1; 2; 3; 5;

C) 2; 3; 4;

D) 1; 5; 6; 7;

E) 2; 4; 6.

17. How the assessment of finished goods in a stock is carried out?

A) it is estimated at production prime cost;

B) it is estimated on expenses of the reporting period;

C) it is estimated at the current cost;

D) it is estimated at full prime cost;

E) it is estimated at budget cost.

18 . What of the definitions given below characterizes the imputed expenses more precisely?

A) opportunity which is lost or which endow when the choice of any alternative course of actions demands refusal of another;

B) obtaining the additional income or increase in a level of production;

C) obtaining the income at a stable level of production;

D) receiving a loss at the conclusion of the contract which isn't demanding decrease in a level of production;

E) obtaining the income at the conclusion of the contract which isn't demanding decrease in a level of production.

19. Give definition to incremental expenses:

A) the additional expenses resulting production or sale to additional production;

B) change both constant, and variable costs of a unit of production;

C) change of variable expenses for a unit of production;

D) change of constant expenses as a result of any decision;

E) the correct answers aren't present.

20. What of the listed expenses are regulated by the manager?

1) main materials

2) AUP salary

3) salary of the main production workers;

4) salary of auxiliary production workers;

5) depreciation

6) auxiliary lubricants

7) insurance

8) idle time

9) fuel

10) stationery

A) 1; 3; 4; 6; 8; 9;

B) 1; 3; 5; 6; 7; 8;

C) 2; 3; 4; 7; 8; 9;

D) 2; 5; 7; 10;

E) 1; 2; 3; 4; 9; 10.

21. What of the listed expenses aren't regulated by the manager?

1) main materials

2) AUP salary;

3) salary of the main production workers

4) salary of auxiliary production workers

5) depreciation

6) auxiliary lubricants

7) insurance

8) idle time

9) fuel

10) stationery

A) 2; 5; 7; 10;

B) 1; 2; 8; 9;

C) 2; 3; 7;

D) 1; 2; 4; 6;

E) 2; 5; 10 .

22. Give exact definition to marginal (limit) expenses:

A) difference between the price of sale and variable expenses;

B) general expenses divided into total number of units of production;

C) difference between the price of sale and overhead costs;

D) the general expenses minus period expenses;

E) minimum costs of a unit of production.

23. How costs of production according to their economic contents are grouped?

A) material inputs, labor costs, assignments from compensation, wear of means, other expenses;

B) production and non-productive;

C) materials, compensation, overhead costs;

D) factor and indirect cost;

E) constants and variable expenses.

24. Depending on ways of inclusion in prime cost of separate types of production of expense are subdivided on:

A) direct and indirect;

B) variables and constants;

C) the general and administrative;

D) the main and laid on;

D) single-element and complex.

25. Management accounting is:

A) system of information support of management;

B). set of the monetary relations arising in the course of creation funds of money;

C) system of forms, methods and receptions by means of which it is carried out management of financial resources;

D) processes and the phenomena developing under the influence of objective and subjective factors and reflecting through system of indicators;

E) there is no correct answer.

26. Expenses is:

A) the consumed means and resources for obtaining benefit;

B) reduction of assets and increase in obligations;

C) assets capital investment plus

D) firm expenses;

E) there is no correct answer.

27. In management accounting maintaining account:

A) not necessarily, depends on the head;

B) surely, with demanded degree of accuracy;

C) according to the legislation and standards irrespective of, whether considers the management these data useful or not;

D) there is a sense in collecting and the information processing, which value for managements are lower than costs of its receiving;

E) there is no correct answer.

28. On availability degree in management accounting information:

A) contains a trade secret;

B) it is available to investors;

C) it is available to all users;

D) it is available to banks;

E) it is available to higher bodies.

29. Depending on an economic role in the course of production of expense share:

A) the main and laid on;

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