Управленческий учет на предприятии

Some overhead costs, for example depreciation of fixed assets, depend from at capacities. These expenses remain rather constant irrespective of changes of sales volumes or production. Discretionary expenses change only depending on the decisions accepted by the management. Other difficulty consists what not all overhead costs relating to production or sale, are carried out at the same time with production or sale process. Some overhead costs fall on the periods much earlier, than there are changes in production or sale. Other overhead costs fall on significantly later time after the mentioned changes took place for a long time. In construction expenses on the organization and production management are called as consignment notes. Overhead costs depending on their communication with output are subdivided into constants and variable, administrative expenses, expenses on service of workers of construction, expenses on the organization of works on building sites, other overhead costs of Expense on considered in norms. Each group of overhead costs includes separate articles which size when planning is defined or settlement order, with estimated amount of works, or on the basis of established on given in view of expenses of norms and standards operating in this area or developed by the organization. When planning the limit of overhead costs for this organization which is defined proceeding from the cost of SMR assumed to performance according to concluded by contracts and the overhead costs established in % in these contracts is set. The accounting of actually made expenses is carried out within the reporting period. Structural divisions monthly or can quarterly transfer to organization management personnel money on its contents in sizes of the overhead costs approved in estimates on the Main production. In contracts of prisoners between the customer and contract organization services rendered the first (customer) by the second (contractor) which can be provided are carried out over the established budget cost. The contractor at the expense of overhead costs has to compensate to the customer the cost of additional services. The same order exists and in relationship between a gene the contractor and the subcontractor, as a rule it is connected with expenses directly arising at works on building sites, i.e. expenses on improvement, the maintenance of change houses are born by a gene contract organization, and the subcontractor refunds expenses. Overhead costs are formed in connection with the organization, service of production and management of. They consist of general production and general running costs.

One of the most important tasks facing the management of the enterprise, decrease in prime cost of products is, development of ways of reduction of expenses and increase of efficiency has to occur on all production. The great value in search of ways of decrease in product cost has identification of expenses not connected directly with production process, and, first of all, reduction of these types of expenses. It is possible to carry costs of the organization and production management to such expenses. Their specific weight in prime cost very Costs of service of production and management about 10-12% of prime cost also belong to conditional and constant expenses. Therefore, their increase leads to prime cost increase, and it, in turn, influences profit size. Therefore, in our opinion, the considered subject is actual. General managing directors of the western firms find that overhead costs more difficult to supervise, than all other expenses as these expenses include a mnozhekstvo of various calculation articles with various characteristics of dynamics of change. Some overhead costs, for example depreciation of fixed assets, depend on capacities. These expenses remain rather constant irrespective of changes of sales volumes or production. Discretionary expenses change only depending on the decisions accepted by the management. Other difficulty consists what not all overhead costs relating to production or sale, are carried out at the same time with production or sale process. Some overhead costs fall on the periods much earlier, than there are changes in production or sale. Other overhead costs fall on significantly later time after the mentioned changes took place for a long time.

At calculation of expenses for production or service it is necessary to apply stage-by-stage approach. It provides the most exact determination of size of final expenses for production which, in turn, will be useful to the management.

Data collection about expenses. Distribution of a factor cost on units of cost Proportional distribution of production overhead costs on the centers of expenses Redistribution of production overhead costs from the centers of expenses for units of cost. This method of definition of expenses is called as accounting with full distribution of expenses.

Other approach to the accounting, known as accounting system on limit expenses, will be considered in the subsequent blocks of this module.

The data collection stage about expenses was described in the previous block. Other stages will be considered in these and following blocks.

By definition, a factor cost can be distributed directly on separate units of cost. Factor cost has to be established easily because of the direct link with units of cost.

The work of production workers spent for a unit of cost, and materials for the main production, considered in this unit, are examples of a factor cost.

Distribution of a factor cost to units of cost is simple process in view of the obvious communication which is constantly existing between them. For example, for advertizing agency a certain task can be a unit of cost, and compensation of those persons to whom performance of this task is assigned will be expenses on compensation of production workers.

This simple procedure confirms that fact that it is an important stage in the course of accounting of expenses for any production or service. The mistake in distribution of a factor cost will cause obtaining inexact data on expenses and can lead to the decision-making, bringing damage of activity of the enterprise. Also that a factor cost often makes considerable part of prime cost of unit, especially at manufacturing enterprise deserves attention also.

Therefore at distribution of a factor cost it is important to take care of providing determination of all size of such expenses and that only the corresponding units of cost which they treat, were included in this process.

The overhead costs called by also indirect expenses, can be analysed:

* as relating to the only center of expenses, for example, a salary to the worker of nonbasic production who works only in one department;

* as the uniform size distributed among the various centers of expenses on some fair basis, for example, total amount of a rent, charged to the enterprise concerning rooms occupied by it;

* as total amount of expenses of the serving center of expenses, including materials, a salary and other expenses charged on this center.

Where overhead costs can be added directly on one center of expenses without use of estimates and assumptions, say that expenses are distributed on this structural division. Available overhead costs have to arise only from existence of this separate center of expenses. Only in this case distribution will be corresponding.

However the majority of overhead costs doesn't arise only because of existence of one center of expenses, and is connected with group of the various centers of expenses or even with the enterprise as a whole. Therefore it is impossible to carry such expenses directly on the separate center of expenses. In such situations distribution of overhead costs on various divisions which they treat, on any reasonable basis is unique.

There is a large number of bases for proportional distribution of overhead costs, but a key factor in a choice of the most suitable for a certain type of expenses of a basis is that «the used basis has to be only, most precisely reflecting a coverage of expenses in practice».

For example, if the enterprise rents plant occupied by it then the most suitable basis for proportional distribution of overhead costs in the form of a rent on the various centers of expenses at the enterprise is the occupied space. The reason is that the rent is usually paid according to the area size. Thus, than more space occupied by the center of expenses, subjects the most part of overhead costs on a rent is distributed on it.

Below other examples of bases for proportional distribution and type of overhead costs for which they can be used are given.

Table 3.4 - Proportional distribution and type of overhead costs

Direct labors	Are often used for proportional distribution of all production overhead costs at manufacturing enterprises
volume	expenses on heating
machine-hours	electric power
cost of real fixed capital	wear, insurance
number of employees	dining room and cleaning of rooms

Choose a basis for distribution of overhead costs, being guided by common sense and your awareness in enterprise affairs.

Process of proportional distribution is quite simple. For example we will assume that overhead costs in the sum of $10,000 are distributed between three departments according to expenses of work in number of 300, 400 and 300 hours. Then overhead costs are distributed on a proportional basis as follows:

Table 3.5 - Overhead costs

Name	Hour	The distributed expenses	Total
		$
department 1	300	3,000	(300/1,000x10,000)
departmen2	400	4,000
departmen3	300	3,000
	1,000

The XYZ company of Ltd. makes and sells garden lodges. Before sale each lodge passes through three production phases:

1. machining

2. assembly

3. finishing

On the basis of presented information distribute overhead costs of the company on three production centers of expenses (departments) stated above:

Table 3.6 - Distribution of indirect expenses

Indirect expenses	$000
Salary of the Head of Department	30
Rent	200
Equipment insurance	40
Wear	50
Raw materials storage	70
Total	390

Rent: it can be also distributed on the basis of volume depending on what basis most approaches to specific conditions of the enterprise and on what basis the rent is paid.

Costs of storage are often repaid according to the volume but as we have no instruction on what volume of storage is used by each of departments, it can't be used in this case as a basis for distribution of expenses for storage. The quantity of the materials consumed by each department, was used for distribution of expenses to storage as storage was characteristic for raw materials and the most suitable basis for us in a case with the Ltd. XYZ company.

3.8 Rates of distribution of overhead costs

In the simplest case of the organization can use a uniform rate of overhead costs. Thus, as a rule, base distribution is the number of hours of work of the main workers or the capital equipment. However owing to the simplified nature this method in most cases yields not so exact results.

DIRECT DISTRIBUTION OF OVERHEAD COSTS

Let's consider the hypothetical firm which is letting out milk, cheeses and yogurts. It consists of department of supply, department of management and three shops, each of which specializes on one final product. Total amount of overhead costs - 600 000 thousand tenges. Let's apply a uniform rate of distribution of overhead costs. Base of distribution - hours of work of the main labor, total number of hours - 60 000. Respectively, the uniform rate of overhead costs equals 600 000/60 000 = 10.

The work number of hours in each shop is identical: 20 000. Therefore overhead costs are distributed equally: 200 000 thousand tenges.

Despite obvious shortcomings, firms still apply a technique of distribution of overhead costs on a uniform rate. Most likely, it occurs for two reasons:

- the software used by these companies, is adjusted so that uses this technique, and replacement of programs - pleasure expensive in addition one change in a chain of calculation of prime cost can cause failures on all its extent;

- many management accountants all life used this technique and can't or don't want to be retrained.

Distribution on the differentiated rates.

If division of the company have the different characteristics connected with consumption of overhead costs, application of the rate for each article of overhead costs yields more exact results. At first calculation of a factor cost of each of divisions is made. Then overhead costs on all divisions according to the bases chosen for these or those are distributed is stately expenses (see tab. 5.1).

Table 3.7. - Distribution of overhead costs on the differentiated rates

Article of expenses	Base of distribution	Total amount of expenses, tenge.	Distribution of expenses on divisions
			Manage-ment	Supply	Milk	Yo-gurt	Cheeses
Factor cost
salary	Salary sheet	51 900	13 300	8200	15 600	7000	7800
Equipment depreciation	Depreciation sheets	1500	500	300	400	100	200
Purchases	Demands	900 200	100	300	200	100	Purchases
Indirect expenses (overhead costs)
Rent	Quantity the occupied areas	12 000	600	600	4860	3240	2700
Light and heating	Quantity the occupied areas	2400	300	300	810	540	450
Advertising	Release volume	1000			500	300	200
Insurance	The volume of the insured property	2500	400	200	900	600	400
In total expenses at divisions		72200	15300	9700	23370	11980	11850

Distribution methods.

There are some methods of distribution of laid on expenses on production divisions.

Direct distribution.

the Step-by-step distribution considering services of divisions each other, rendered unilaterally. Step-by-step distribution can be carried out and on products if one products enter into others.

Mutual distribution (the return metol). It is the most exact method based on drawing up and the decision of system of the linear equations.

Direct distribution.

Step-by-step distribution.

Essence of a step-by-step method such is. We choose the most expensive service department and it is distributed its expenses on all other divisions both service, and production. Then we take most expensive of the remained service departments and we make just the same procedure. And so on until then. while expenses of all service departments won't be distributed. The method gives more correct distribution in comparison with a direct method, is easy in use, however, the services rendered by service department, nevertheless are ignored, and. besides, there is a difference, with what division to begin the first iteration.

In our example distribution begins with management department as it is more than expense, than at supply department. Let's assume that a half of all orders for supply it was executed in interests of department of management. Besides, we need information on orders for supply and about number of the workers occupied in departments.

Using a step-by-step method, department expenses management will be distributed so. as it is shown in table 3.8.

Table 3.8 - Step-by-step method of distribution

division	Quantity busy, the people.	Specific weight	The distributed expenses, tenge.
supply	1	1/11	1391
milk	5	5/11	6954
yoghurt	3	3/11	4173
Cheeses	2	2/11	2782

Then we distribute for expenses of department of supply, they in our case make 11 091 (9700 + 1391). Let's notice that the management department more doesn't participate in our iterations (see tab. 3.9).

Table 3.9 - Step-by-step distribution

shop	Quantity of orders for supply, piece.	Specific weight	The distributed expenses, tenge.
Milk	720	72/240	3327
Yogurt	1320	132/240	6100
Cheeses	360	36/240	1664
total	2400	240/240	11 091

As a result we have the following distribution of expenses (see tab. 3.10).

Table 3.10 - Step-by-step distribution

Article of expenses	Base of distribution	Total amount of expenses, tenge	Distribution of expenses on divisions
			Management	Supply	Milk	Yogurt	Cheeses
In total expenses of departments		72200	15300	9700	23370	11980	11850
Мanagement	Quantity of the working		(15300)	1391	6954	4173	2782
Supply	Quantity of orders			(11091)	3327	6100	1664
In total expenses distributed on shops		72200	0	0	33651	22253	16296

Iteration - repeated application of any mathematical operation.

Return method, or mutual distribution

The return metol of distribution of expenses of service departments - the most exact, but the most difficult. It considers all economic operations between departments. This method is based on the decision of system of the linear equations. If we have only two departments, the system decides rather simply.

At bigger number of service departments the solution of a problem of distribution by the return method will require elementary knowledge of linear algebra.

Let's solve system of two linear equations, we will receive: X = 11 169. At = 16 159. The following table (3.11) reflects the distribution executed by means of the return method.

Table 3.11 - Management and supply

Management	Supply
Division	Quantity busy, the people.	Specific weight	The distributed expenses, tenge.	Orders for supply, piece.	Specific weight	The distributed expense, tenge.
supply	1	1/11	1469
management				200	20/260	859
milk	5	5/11	7345	720	72/260	3093
yoghurt	3	3/11	4407	1320	132/260	5670
Cheeses	2	2/11	2938	360	36/260	1547
total	11	11/11	16 159	2600	260/260	11 169

Will look so the table of distribution of expenses (tab. 3.12):

Table 3.12 - Distribution of expenses

Article of expenses	Base of distribution	Total amount of expenses, tenge.	Distribution of expenses on divisions
			Management	Supply	Milk	Yogurt	Cheeses
In total expenses of departments		72200	15300	9700	23370	11980	11850
Management	Quantity of the working		(16159)	1469	7345	4407	2938
Supply	Quantity of orders		859	(11169)	3093	5670	1547
In total expenses distributed on sales departments		72200	0	0	33808	22057	16335

Let's pay attention to influence of a choice of these or those indicators as bases to results of a razneseniye of expenses. Visually to show their problem, we will consider t only department of supply and we will use data from table 3.13.

Table 3.13 - Supply department

Division	Supply	Milk	Yoghurt	Cheeses	In total
Factor labor cost, tenge.	8200	15 600	7000	7800	38 600
Other factor cost, tenge.	400	700	300	300	1700
Indirect expenses, tenge.	1100	7070	4680	3750	16 600
Number of demands, piece.		720	1320	360	2400
Quantity of the ordered materials, piece.		4000	5000	6000	15 000
Volume of release, piece.		10 000	7500	5000	22 500

In this table besides information already mentioned above 2 more types of data are entered: quantity of the ordered materials each of production departments which can depend to May on number of demands, and release volume.

If as base of distribution of expenses of service department to choose number of demands for supply from each division the following picture (tab. 3.14) turns out. (tab. 3.14).

Table 3.14 - Base of distribution of expenses

Division	Milk	Yoghurt	Cheeses
Factor cost, tenge.	16 300	7300	8100
Indirect expenses, tenge.	7070	4680	3750
The distributed expenses, tenge.	2910	5335	1455
Prime cost, tenge.	2,63	2,31	2,66
Volume of release, piece.	10 000	7500	5000

Let's assume that the amount of works of department of supply increases with growth of number of bought units. Then it is possible to take this indicator for a basis of distribution (tab. 3.15).

Table 3.15. - Of expenses at the «quantity of the ordered details» base

Division	Milk	Yoghurt	Cheeses
Factor cost, tenge.	16 300	7300	8100
Factor cost, tenge.	7070	4680	3750
The distributed expenses, tenge.	2586,67	3233,33	3880,00
Prime cost, tenge.	2,60	2,03	3,15
Volume of release, piece.	10 000	7500	5000

One more often used base - is a factor cost on work. i.e. work of the main workers. It is substantially universal, and it use at distribution of expenses of any service divisions (table 3.16)

Table 3.16. - Razneseniya of expenses at the «direct labor»

Division	Milk	Yoghurt	Cheeses
Factor cost, tenge.	16 300	7300	8100
Indirect expenses, tenge.	7070	4680	3750
The distributed expenses, tenge.	3920,21	1759,07	1960,10
Prime cost, tenge.	2,73	1,83	2,76
Volume of release, piece.	10 000	7500	5000

Multigrocery distribution of expenses.

In examples reviewed above we assumed that each production department develops any one product. However often the shop participates in production of several types of production. In that case expenses of service departments are distributed at first on shops, and then, already inside by everyone shops - on concrete production. Here generally use methods of share distribution. The essence of such methods consists that, overhead costs of this or that product are calculated as a certain percent from the chosen indicator. For this purpose, to a bowl of all costs of the main production a material, the main expenses are used a salary of the main workers. One more often used method is distribution in proportion to let-out production when for each unit of release write off a certain sum of overhead costs.

Distribution of non-productive overhead costs.

The problem with their distribution is that they aren't always strictly connected with production expenses and therefore the choice of basis is complicated still more. Because of complexity of distribution some firms at all don't distribute such expenses by types of production, and simply add a certain margin to prime cost of a product so that the turned-out price provided the planned level of profitability taking into account non-productive overhead costs.

Throughout all chain of distribution of overhead costs the company constantly faces a choice. First of all, the company needs to make the decision on extent of specification of the centers of expenses. Extreme cases are a uniform rate, on the one hand, and the rate for each department and shop - with another. In reality the majority of the companies are somewhere between these two poles.

All this testifies that it is expedient to use such computer programs which on each step would request what exactly the company wishes to take for base. It will be as a result possible to count prime cost as several alternative options and to estimate what of them most fully reflects reality.

The base of distribution - is a basis for a razneseniye of overhead costs (indirect, periodic - depending on used classification of expenses). The most exact data on level of prime cost and profitability are simply necessary: at the wrong assessment the company can refuse profitable products in favor of the unprofitable.

Distribution on a uniform rate.

In the simplest case of the organization can use a uniform rate of overhead costs. Thus, as a rule, base distribution is the number of hours of work of the main workers or the capital equipment. However owing to the simplified nature this method in most cases yields not so exact results.

DIRECT DISTRIBUTION OF OVERHEAD COSTS.

Let's consider the hypothetical firm which is letting out milk, cheeses and yogurts. It consists of department of supply, department of management and three shops, each of which specializes on one final product. Total amount of overhead costs - 600 000 thousand tenges. Let's apply a uniform rate of distribution of overhead costs. Base of distribution - hours of work of the main labor, total number of hours - 60 000. Respectively, the uniform rate of overhead costs equals 600 000/60 000 = 10. The work number of hours in each shop is identical: 20 000. Therefore overhead costs are distributed equally: 200 000 thousand. Despite obvious shortcomings, firms still apply a technique of distribution of overhead costs on a uniform rate. Most likely, it occurs for two reasons: - the software used by these companies, is adjusted so that uses this technique, and replacement of programs - pleasure expensive in addition one change in a chain of calculation of prime cost can cause failures on all its extent; - many management accountants all life used this technique and can't or don't want to be retrained.

Distribution on the differentiated rates

If division of the company have the different characteristics connected with consumption of overhead costs, application of the rate for each article of overhead costs yields more exact results. At first calculation of a factor cost of each of divisions is made. Then overhead costs on all divisions according to the bases chosen for these or those are distributed is stately expenses.

Distribution methods.

There are some methods of distribution of laid on expenses on production divisions.

· Direct distribution.

· the Step-by-step distribution considering services of divisions each other, rendered unilaterally. Step-by-step distribution can be carried out and on products if one products enter into others.

· Mutual distribution (the return metol). It is the most exact method based on drawing up and the decision of system of the linear equations.

Direct distribution.

Essence of a step-by-step method such is. We choose the most expensive service department and it is distributed its expenses on all other divisions both service, and production. Then we take most expensive of the remained service departments and we make just the same procedure. And so on until then. while expenses of all service departments won't be distributed. The method gives more correct distribution in comparison with a direct method, is easy in use, however, the services rendered by service department, nevertheless are ignored. In our example distribution begins with management department as at it it is more than expense, than at supply department. Let's assume that a half of all orders for supply it was executed in interests of department of management. Besides, we need information on orders for supply and about number of the workers occupied in departments.

Return method, or mutual distribution.

The return metol of distribution of expenses of service departments - the most exact, but the most difficult. It considers all economic operations between departments. This method is based on the decision of system of the linear equations. If we have only two departments, the system decides rather simply.

At bigger number of service departments the solution of a problem of distribution by the return method will require elementary knowledge of linear algebra.

Expenses of two departments can be presented in the following algebraic look:

(in proportion to number of people),

where At - expenses of department of management, and for X - expenses of department of supply.

Let's solve system of two linear equations, we will receive: X = 11 169. At = 16 159.

If as base of distribution of expenses of service department to choose number of demands for supply from each division the following picture turns out. Multigrocery distribution of expenses. In examples reviewed above we assumed that each production department develops any one product. However often the shop participates in production of several types of production. In that case expenses of service departments are distributed at first on shops, and then, already inside by everyone shops - on concrete production. Here generally use methods of share distribution. The essence of such methods consists in that. What is the costs of this or that product are calculated as a certain percent from the chosen indicator. For this purpose, costs of the main production a material, the main expenses are most often used a salary of the main workers. One more often used method is distribution in proportion to let-out production when for each unit of release write off a certain sum of overhead costs.

Questions

1. Need of distribution of overhead costs

2. Rates of distribution of overhead costs

3. Need of distribution of overhead costs

Situational task

Situational task 1.

Bring on two examples of production and non-productive overhead costs.

Situational task 2.

The company of Invent of Ltd. is going to begin release of new production in addition to the available range, and the finance director of the company analyzes for the first time calculations of expenses for production of this production. It is expected that release of new production won't make impact on all-firm trade overhead costs, but the director notices that his assistant included them in the calculations. The assistant also excluded any costs of the new park of vehicles created for transportation of new production to point of sale. Whether the finance director should show concern?

Situational task 3.

Specify opposite to each type of the overhead costs which have been listed below, what basis you would use for distribution of expenses on the relevant centers of expenses which they treat.

* Salary to the head of department.

* Wear of the machine equipment.

* Cleaning of rooms.

* Pest control.

Situational task 4.

The size of overhead costs makes 39 250 tenges, the salary of the main production workers - 40 000 tenges is added. Find a distribution rate.

Situational task 5.

Calculate a rate of compensation of non-productive overhead costs if it is known that settlement non-productive overhead costs are equal 500 000 tenges. Settlement production costs are equal 250 000 tenges.

Situational task 6.

Calculate norm of overhead costs on percent of a salary of the main production workers on a method of calculation of percent from a salary of the main production workers. Shop overhead costs make 200 000 tenges. The salary of the main production workers makes 250 000 tenges.

Situational task 7.

Calculate a rate of distribution of overhead costs on a method of unit of output. Settlement shop overhead costs make 80 000 tenges. Settlement output of 80 units in a month.

Situational task 8.

Find a rate of distribution of overhead costs as a percentage on a method of calculation of percent from use of the main materials. If it is known that settlement shop overhead costs make 200 000 tenges. Expense of the main materials of 100 000 tenges a month.

Situational task 9.

In each of the following cases specify, whether are articles capital or current expenditure:

Name of lines	C	RE
(а)	Salary payment: $1,000
(b)	Purchase of rooms: $10,000
(с)	Expansion of rooms: $5,000
(d)	Annual payment for equipment rent: $4,000
(e)	Salary the worker for participation in construction of additional rooms: $990
(f)	The materials of the company used for expansion: $1,000
(g)	Expenses on lighting and heating of additional rooms within a year: $150
(h)	Charge of wear of the equipment: $1,000
(i)	Receipts from long-term rent of new rooms: $4,500
(j)	The annual municipal collecting which isn't covered by rent: $1,250

Tests

1. Call primary documents and soderzhny records of Dt 8010th «Materials» of Kt 1311 «Raw materials and materials», at what cost are reflected:

A) limit and intaking cards, requirements, on actual cost are released materials in the main production;

B) limit and intaking cards, on actual cost are credited materials from production;

C) the credit order, at contractual price the main materials in production are released;

C) consignment notes at registration cost are released other materials in the main production;

E) requirements, on actual cost are credited from production spare parts.

2. In what document it is kept account the consumption of materials on norms?

A) in the limit and intaking card;

B) in the consignment note;

C) in the credit order;

C) in a card of the warehouse account;

E) in the requirement.

3. Call the primary document and the content of accounting record of D-t 1350 «Other stocks» Kt 8010 «The main production»:

A) consignment notes, from production are credited other materials;

B) limit and intaking cards, are released other materials in production;

C) requirements, are released other materials in auxiliary productions;

D) receipt warrants, are credited the main materials from production;

E) limit and intaking cards, are credited other materials from the social sphere.

4 . How the «first receipt-the first holiday» method and how it influences the income and prime cost of realized production is called?

A) the FIFO method - the income high, prime cost of realized production is low;

B) the NIFO method - the income high, prime cost of realized production is low;

C) method of standard (standard) cost - the income low, prime cost of realized production is high;

D) the FIFO method - the income low, prime cost of realized production is high;

E) method of the average price - prime cost of realized production and the income have the average size.

5. How the method «the following is called arrived - the first decreased» and how it influences the income and prime cost of realized production?

A) the NIFO method - the income high, prime cost of realized production is low;

B) method of standard (standard) cost - the income low, prime cost of realized production is high;

C) the FIFO method - the income high, prime cost of realized production is low;

D) the FIFO method - the income low, prime cost of realized production is high;

E) method of the average price - prime cost of realized production and the income have the average size.

6. Define correspondence of accounts for the sums of the added salary to the foreman:

1) Дт 8042 Kt 3350;

2) Дт 8010 Kt 3350;

3) Дт 8040 Kt 3350;

4) Дт 7210 Kt 3350;

5) Дт 3350 Kt 8042.

7. Write all possible correspondence of accounts on the basis of razrabotochny tables on charge of depreciation of fixed assets:

1) Дт 7110, 7210, 8044, 8045 Kt 2420;

2) Дт 2410 Kt 2420;

3) Дт 8014 Kt 2420;

4) Дт 8045 Kt 2740, 2420;

5) Дт 8014, 8034, 934, 8044 Kt 2410.

8. How expenses according to the contents and operation of cars and the equipment are distributed?

A) in proportion to amount of completed work in machine-hours or compensation of production workers;

B) in proportion to a factor cost;

C) in proportion to a salary of production workers;

D) in proportion to labor costs and wear of means;

E) according to standard rates.

9. On demand from a warehouse semi-finished products for the sum of 850000 tenges are released for the main production. This economic operation is reflected by the following accounting record:

A) D-t 8011th «Materials»

K-t 1312 «Purchased semi-finished products» 850000;

B) D-t 1312 «Purchased semi-finished products» 850000

K-t 8010» the Main production» 850000;

C) D-t 1312 «Purchased semi-finished products» 850000

K-t 8011th «Materials» 850000;

D) D-t 8010 «The main production» 850000

K-t 8011th «Materials» 850000;

E) D-t 8031» Materials» 850000

K-t 1312 «Purchased semi-finished products» 850000.

10. On the basis of waybills the cost of gasoline of the head of the company spent for transport is written off. Define correspondence of accounts:

A) D-t 7210 Kt 1333;

B) D-t 8041 Kt 1350

C) D-t 8031 Kt 1333;

D) D-t 7110 Kt 1333;

E) D-t 8014 Kt 1333.

11. What method corrects excess of planned prime cost of finished goods over the actual?

A) method «red storno»;

B) method of additional record;

C) revaluation;

D) proof method;

E) method of the return record.

12. What is considered on account 8010 debit «Main production»?

A) the sum of incomplete main production in a month, the sum of all expenses of the main production, the revealed normal marriage in the main production;

B) work in progress;

C) overhead costs;

D) production exit on actual cost;

E) sum of all expenses of the main production.

13. The services of auxiliary productions rendered to shops of the main production are written off:

A) D-t 8011th «Materials», 8014th «Overhead costs», K-t 8030 «Auxiliary productions»;

B) D-t 8044 «Repair of fixed assets», K-t 8030 «Auxiliary productions»;

C) D-t 8030 «Auxiliary productions», K-t 8010 «The main production»;

D) D-t 8011th «Materials», K-t 8030 «Auxiliary production»;

E) D-t 8010 «The main production», K-t 8030 «Auxiliary productions».

14 . Determine the size of labor costs by production In if it is known that at production And, the B, In a direct price-work salary makes on production And - 10000 tenges, B - 12000, In - 8000:

Indirect price-work salary on production And and B - 44000 tenges.

Additional salary by all types of production - 11100.

The indirect price-work salary is distributed in proportion to a straight line price-work. The additional salary is distributed in proportion to the main salary.

A) 9200 tenges;

B) 9000 tenges;

C) 10000 tenges;

D) 20400 tenges;

E) 35500 tenges.

15. Where carry expenses of auxiliary productions?

A) on those types of productions to which you render services proceeding from the volume of performed works, services and their cost, and also on cost of products of auxiliary productions;

B) on an enterprise primary activity;

C) on industrial productions;

D) on the general and administrative expenses;

E) on expenses on realization.

16. The cost of the materials spent in auxiliary production for the general production purposes, is reflected in the account:

A) 8041 «Materials»;

B) 8011th «Materials»;

C) 8031 «Materials»;

D) 8048 «Other»;

E) 8044 «Repair of fixed assets».

17. Carriers of expenses at the industrial enterprise treat:

A) separate shops of the enterprise;

B) production expenses;

C) employees of the enterprise;

D) product cost;

E) enterprise production.

18. The inventory method applied at the accounting of material inputs, is:

A) control method behind an expenditure of materials;

B) method of an assessment of production stocks;

C) method of carrying out inventory of TMTs in a warehouse;

D) method of calculation of deviations of actual cost of materials from their registration prices;

E) the correct answers aren't present.

19. For what control method behind an expenditure of materials use of limit and alarm documentation is characteristic?

A) for a standard method;

B) for a method of documentary registration;

C) for a legal method;

D) for a partionny method;

E) answers And, Century.

20. The method of partionny cutting applied at the accounting of material inputs, is:

A) control method behind an expenditure of materials;

B) method of an assessment of production stocks;

C) method of carrying out inventory of TMTs in a warehouse;

D) method of calculation of deviations of actual cost of materials from their registration prices;

E) B, D answers.

21. How the irrevocable waste received in production is estimated?

A) the correct answer isn't present;

B) at the lowered price of initial raw materials;

C) at the established prices of waste;

D) for all-round price of initial raw materials;

E) on actual cost.

22. How the returnable waste received in production is estimated?

A) at the price of possible use;

B) at the lowered price of initial raw materials;

C) at the established prices of waste;

D) for all-round price of initial raw materials;

E) the correct answer isn't present.

23. What cost of the waste which is forming in production, isn't reflected in the account?

A) irrevocable waste;

B) not the dimensional;

C) not used in the main production;

D) returnable waste;

E) the correct answer isn't present.

24. What types of payments to workers belong to an additional salary, whether join in product cost (works, services)?

A) the correct answer isn't present;

B) surcharge for a plan overfulfillment, joins in prime cost;

C) surcharge for work in a night shift, joins in prime cost;

D) payment of idle times not because of workers, doesn't join;

E) B, C answers.

25. The salary of the auxiliary workers who were engaged in repair of the building of shop, is reflected in the account:

A) 8044 «Repair of fixed assets»;

B) 8012 «Compensation of production workers»;

C) 8032 «Compensation of workers»;

D) 8042 «Compensation of workers»;

E) 8014th «Overhead costs».

26. By production of several types of production maintenance costs and operation of the equipment are:

A) B, C answers;

B) the complex;

C) the indirect;

D) constants;

E) conditional and constants.

27. Overhead costs are:

A) B, C, D answers;

B) the expenses connected with service and management of auxiliary production;

C) the expenses connected with service and management of the main production;

D) the expenses which are indirectly included in product cost;

E) the expenses connected with delivery of materials on the enterprise.

28. In what registration register period expenses gather?

A) in the sheet No. 5 to/about 10;

B) in the sheet No. 1 to/about 10;

C) in the sheet No. 2 to/about 10;

D) in the sheet No. 3 to/about 10;

E) / about No. 12.

29 . What types of marriage happen?

A) B,C, D answers;

B) internal and external;

C) partial and full;

D) remediable and incorrigible;

E) B, C answers.

30 . Losses from remediable marriage represent:

A) the sum of actual cost of defective production and costs of marriage elimination minus the cost of the received waste and other deduction;

B) sum of expenses for marriage elimination;

C) sum of actual cost of defective production and costs of marriage elimination;

D) the sum of expenses for marriage elimination minus the cost of the received waste;

E) the correct answer isn't present.

31. Determine the content of accounting record of Dt 7210» Administrative expenses» by Kt 3350 «Short-term debt on compensation»:

A) the salary to workers administrative the administrative personnel is added;

B) the salary is added by the worker of the main production;

C) the salary to workers on marriage correction is added;

D) the salary to the foreman is added;

E) the salary to workers for idle time not on their fault is added.

32. What accounting record reflects economic operation: «Excess losses of marriage of the main production are included in period expenses»?

A) Дт 7210» Administrative expenses» Kt 8048 «Marriage in production»;

B) Дт 8010 «The main production» Kt 8048 «Marriage in production»;

C) Дт 8010 «Marriage in production» Kt 7210 «Administrative expenses»;

D) Дт 8048 «Marriage in production» Kt «8010 «The main production»;

E) D-8048 «Other overhead costs» Kt 8048 «Marriage in production».

Recommended literature

1 . Aldaniyazov, K.N.Upravlenchesky accounting and analysis: studies. grant / Korkembay Nazarovich Aldaniyazov. - Almaty: Yurid. litas. 2008 . - 364 pages.

2 . Druri K. Introduction in the management and production accounting. - M: Audit, 1994. - 10 pages.

3 . Armless P.S.Uchet of expenses and calculation in the industry (Questions I of a series, methodology, the organization).- M: Finance and statistics, 2003. - 50 pages.

4 . Myullendorf R., Karrenbauzr M. Production account. - M. :ZAO «FLN-PRESS», 1996. - 200 pages.

Chapter 4 Account on the responsibility centers

4.1 Concept of the centers of responsibility, their classification

The center of responsibility is the part of the organization allocated in the account for control of its activity.

Horngren and Foster (1991) determine account system by the responsibility centers as system which defines and traces expenses to the certain managing directors first of all responsible for decision-making on those products or kinds of activity who cause expenses. In successfully developed system of the account on the centers of responsibility there are two parameters:

* The first shows a contribution from concrete products or services in organization profit.

* The second shows a contribution to profit of separate segments of the organization, such as functions, shops, divisions, etc. Both parameters are important because for production and sale of a certain product the combined efforts of various segments of the organization usually are required.

In each center of responsibility expenses are carried out and production (works, services) is made. Expenses of each center of responsibility are surely measured and supervised by the manager of the center or the performer. However the made production, the performed work or the rendered service not always can be measured in quality of the income of the center of responsibility (for example, it is almost impossible to express the services rendered by accounts department) as the income. Not all centers of responsibility commensurating expenses and the income, can make decisions on use of the got profit.

By the principle of opportunity and expediency of calculation arrived and its uses the centers of responsibility are divided into three look:

* center of expenses;

* profit center;

* center of investments [3].

In the centers of expenses only their expenses are supervised, as a rule. Their main objective is minimization of expenses.

In the profit centers the manager supervises not only expenses, but also the income. Comparing the income and expenses on the center, define profit. Main objective of the center of profit - receiving the highest profit.

The centers of investments supervise not only expenses, ...