Управленческий учет на предприятии

Often poprotsessny method consider as the simplified version of poperedelny calculation

6.2 Conventional unit of production. Specific prime cost

The accounting of expenses a method of poprotsessny accounting contains four main operations:

1. Summation of material units of production moving in a stream. At the first stage the sum of the units of production, undergone processing in this division during the reporting period of time is defined. Thus volume on an entrance has to equal to volume at the exit. This stage allows to reveal the units of production lost in the course of production. Interdependence can be expressed by a formula:

Zpr + I = Zkp + T, (6.1)

where - Zpr - initial stocks,

I - quantity of production for the period beginning,

Zkp - stocks for the period end,

T - quantity of units of production finished and given further. [11 pages 97]

Most the enterprises having the following features are suitable for poprotsessny accounting:

Quality of production is uniform.

The separate order has no impact on production as a whole.

Implementation of orders of the buyer is provided on the basis of stocks of the producer.

Production is serial mass and is carried out in the line way.

Standardization of technological processes and production production is applied.

Demand for products is constant.

Control of expenses on production divisions is more expedient, than the account on the basis of requirements of the buyer or production characteristics.

Standards on quality are checked at the level of production divisions; for example, technical control is carried out at the level of production divisions directly on the line during production.

In productions, where: one type of production is made there are no stocks of semi-finished products. Stocks of finished goods aren't formed the method of simple calculation can be applied. If the enterprise has no stocks of finished goods (the power, transport organizations), the method of simple one-stage calculation is used. Prime cost of a unit of production is defined by division of total expenses for the reporting period on quantity of production made for this period

With = Z / X, (6.2)

where - With - prime cost of a unit of production;

Z - cumulative expenses for the reporting period;

X - quantity of production made for the reporting period in natural expression (pieces, tons, meters). [6 pages 97].

The method of simple one-stage calculation can be applied not only in branches of production of goods, but also in the non-productive sphere when rendering services.

In reality of the productions, three above-stated requirements meeting all have some. At the enterprises making production capable long it is stored, there can be a rest of unrealized production. As a result from three above-named conditions are observed the two first. At such enterprises the method of simple two-level calculation is applied. Calculation of prime cost of a unit of production is conducted in three stages.

1. Production prime cost of all made pays off production, then production prime cost of a unit of production is defined by division of all production expenses into quantity of the made products.

2. The sum of management and business expenses shares on quantity of production sold for the reporting period

3. The indicators calculated at the first two stages are summarized.

Product cost a method of simple two-level calculation pays off on a formula:

With = (Z₁ / X₁) + (Z₂ / X₂), (6.3)

where - With - full prime cost of a unit of production;

Z₁ - cumulative production expenses for the reporting period;

Z₂ - management and business expenses for the reporting period;

X₁ - quantity of the units of production, made for the reporting period

X₂ - quantity of the units of production, realized for the reporting period

The method of simple two-level calculation allows.

To estimate stocks and finished goods at production prime cost.

To carry management expenses and to sale in full on quantity of sold production [6 pages 98].

On the production consisting of several stages (repartitions), having an intermediate warehouse of the semi-finished products, which stocks change from repartition to repartition use a method of simple multistage calculation. As the quantity of semi-finished products of each repartition doesn't coincide with quantity of ready-made products it is necessary to organize the accounting of expenses and quantity of the made semi-finished products on each repartition [6, page 99].

For increase of analyticity of calculations of expense of raw materials and materials counting on a unit of production it is expedient to consider separately, and within repartitions - only added expenses (a salary plus general production expenses) each of them. Such version of simple calculation is called as calculation of costs for processing stages.

At consecutive movement each product is exposed to an identical series of operations. In the textile industry, for example, the factory usually has spinning shop and coloring shop. The yarn from spinning shop arrives in coloring shop, and then on finished goods warehouse. The way of movement here production is consecutive.

At parallel movement separate types of works are carried out at the same time, and then in a certain process meet in a uniform chain. By those types of works which are performed at the same time, application of accounting of job order type, for the accounting of distinctions in costs of simultaneous carrying out different types of works can be demanded.

Such scheme is applied in production of tinned food. So, at production of fruit mixes different types of fruit are cleared of a peel and processed at the same time on different production sites. After that at the final stages of processing and conservation they mix up and arrive on finished goods warehouse. At selective movement production passes technological ranks of intra factory divisions, each of which is constructed according to the requirements shown to the final product. At meat processing, for example, the part of meat after a face arrives on a meat grinder and packing, and then on finished goods warehouse. At the same time other part passes processing by smoking, then is packed and arrives on a warehouse. This way can be applied in various forms.

For poprotsessny accounting of expenses the so-called summary sheet of expenses for production is used. In it are generalized both full expenses, and the indicators of specific prime cost carried on this or that division, and distribution of full expenses between stocks of a work in progress and units finished and transferred further (or production stocks) production contains. The summary sheet of expenses for production covers all four stages of accounting and is a source for monthly introduction of logging of operations. It is convenient procedure at which data on expenses are reported on the management.

Conventional unit of production. Specific prime cost.

The accounting of expenses a method of poprotsessny accounting contains four main operations:

1. Summation of material units of production moving in a stream. At the first stage the sum of the units of production, undergone processing in this division during the reporting period of time is defined. Thus volume on an entrance has to equal to volume at the exit. This stage allows to reveal the units of production lost in the course of production. Interdependence can be expressed by a formula:

Zpr + I = Zkp + T, (6.4)

where - Zpr - initial stocks,

I - quantity of production for the period beginning,

Zkp - stocks for the period end,

T - quantity of units of production finished and given further. [11, page 97]/

2. Production definition at the exit in conventional (equivalent) units. Conventional units of production use for measurement of quantity of the products made for the certain period [by 8, page 68]. To reveal specific prime cost in the conditions of multiprocess production it is important to establish the full volume of the work performed for the reporting period. In processing branches there is the specific reason connected with how to consider still not complete production, i.e. works for the end of the reporting period performed partially. For poprotsessny accounting of expenses of unit of partially complete production are measured on the basis of equivalents of full units of production. Equivalent units represent an indicator of what number of full units of production corresponds to quantity of fully complete units of production plus quantity of partially complete units of production. For example, 100 units of production with completeness degree in 60%, from the point of view of production expenses, are equivalent to 60 fully complete units.

3. Definition of full considered expenses and calculation of specific prime cost counting on an equivalent unit. At this stage full expenses carried on production division in the reporting period are summarized. Specific prime cost counting on an equivalent will make:

Mustache = Pz / Ep, (6.5)

where - the Moustache - specific prime cost,

Pz - full expenses during time,

Ep - equivalent units of production during time. [5]

4. The accounting of units of production finished and given further and units remaining in a work in progress.

Specific prime cost at poprotsessny accounting represents an average indicator, respectively and the poprotsessny system of the account demands smaller number economic operation, than job order system. For this reason many companies prefer to use poprotsessny accounting of expenses. In any case, before stopping on concrete system, it is necessary to understand basic features of each system in wider plan. Usually the choice of this or that method of calculation substantially depends on characteristics of production and types of made production. If it is production of one type, it moves ahead from one technological site to another the continuous stream, the method of poprotsessny accounting of expenses is preferable. However if costs of production of different types of production considerably differ from each other, application of poprotsessny accounting won't be able to provide the producer with adequate information therefore here more pertinently to use a method of job order accounting.

Some companies can count necessary to apply the mixed option of use of these two systems, proceeding thus from nature of movement of production on production shops, for example, in the conditions of parallel technological processes.

Application of a poprotsessny method.

Most the enterprises having the following features are suitable for poprotsessny accounting:

· Quality of production is uniform;

· The separate order has no impact on production as a whole;

· Implementation of orders of the buyer is provided on the basis of stocks of the producer;

· Production is serial mass and is carried out in the line way;

· Standardization of technological processes and production production is applied;

· Demand for products is constant;

· Control of expenses on production divisions is more expedient, than the account on the basis of requirements of the buyer or production characteristics;

· Standards on quality are checked at the level of production divisions; for example, technical control is carried out at the level of production divisions directly on the line during production;

In productions, where:

· One type of production is made

· There are no stocks of semi-finished products

· Stocks of finished goods aren't formed

the method of simple calculation can be applied.

If the enterprise has no stocks of finished goods (the power, transport organizations), the method of simple one-stage calculation is used. Prime cost of a unit of production is defined by division of total expenses for the reporting period on quantity of production made for this period

With = Z / X, (6.6)

where - With - prime cost of a unit of production;

Z - cumulative expenses for the reporting period;

X - quantity of production made for the reporting period in natural expression (pieces, tons, meters). [6 pages 97].

The method of simple one-stage calculation can be applied not only in branches of production of goods, but also in the non-productive sphere when rendering services.

In reality of the productions, three above-stated requirements meeting all have some. At the enterprises making production capable long it is stored, there can be a rest of unrealized production. As a result from three above-named conditions are observed the two first. At such enterprises the method of simple two-level calculation is applied. Calculation of prime cost of a unit of production is conducted in three stages.

1. Production prime cost of all made production pays off, then production prime cost of a unit of production is defined by division of all production expenses into quantity of the made products

2. the sum of management and business expenses shares on quantity of production sold for the reporting period

3. the indicators calculated at the first two stages are summarized.

Product cost a method of simple two-level calculation pays off on a formula:

With = (Z₁ / X₁) + (Z₂ / X₂), (6.7)

where - With - full prime cost of a unit of production;

Z₁ - cumulative production expenses for the reporting period;

Z₂ - management and business expenses for the reporting period;

X₁ - quantity of the units of production, made for the reporting period

X₂ - quantity of the units of production, realized for the reporting period/

The method of simple two-level calculation allows:

· To estimate stocks and finished goods at production prime cost.

· To carry management expenses and to sale in full on quantity of sold production [6 pages 98].

On the production consisting of several stages (repartitions), having an intermediate warehouse of the semi-finished products, which stocks change from repartition to repartition use a method of simple multistage calculation. As the quantity of semi-finished products of each repartition doesn't coincide with quantity of ready-made products it is necessary to organize the accounting of expenses and quantity of the made semi-finished products on each repartition. Calculation of prime cost of a unit of production is conducted on the following formula:

With = (Z_pr1 / X₁) + (Zpr₂ / X₂) + (Zpr₃ / X₃) + (Z_upr / X_n), (6.8),

where - With - full prime cost of a unit of production;

Z_pr1, Z_pr2, Z_pr3, Z_prn - cumulative production expenses of each repartition

Z_upr-management and business expenses for the reporting period;

X₁, X₂, X₃, X_n - quantity of the semi-finished products made for the reporting period by each repartition.

Hupr - quantity of the sold units of production for the reporting period [6 pages 99].

For increase of analyticity of calculations of expense of raw materials and materials counting on a unit of production it is expedient to consider separately, and within repartitions - only added expenses (a salary plus general production expenses) each of them. Such version of simple calculation is called as calculation of costs for stages of processing [6]

There are three various ways of the organization of movement of production connected with poprotsessny accounting of expenses:

At consecutive movement each product is exposed to an identical series of operations. In the textile industry, for example, the factory usually has spinning shop and coloring shop. The yarn from spinning shop arrives in coloring shop, and then on finished goods warehouse. The way of movement here production is consecutive.

At parallel movement separate types of works are carried out at the same time, and then in a certain process meet in a uniform chain. By those types of works which are performed at the same time, application of accounting of job order type, for the accounting of distinctions in costs of simultaneous carrying out different types of works can be demanded. Such scheme is applied in production of tinned food. So, at production of fruit mixes different types of fruit are cleared of a peel and processed at the same time on different production sites. After that at the final stages of processing and conservation they mix up and arrive on finished goods warehouse.

At selective movement production passes technological ranks of intra factory divisions, each of which is constructed according to the requirements shown to the final product. At meat processing, for example, the part of meat after a face arrives on a meat grinder and packing, and then on finished goods warehouse. At the same time other part passes processing by smoking, then is packed and arrives on a warehouse. This way can be applied in various forms.

For poprotsessny accounting of expenses the so-called summary sheet of expenses for production is used. In it are generalized both full expenses, and the indicators of specific prime cost carried on this or that division, and distribution of full expenses between stocks of a work in progress and units finished and transferred further (or production stocks) production contains.

The summary sheet of expenses for production covers all four stages of accounting and is a source for monthly introduction of logging of operations. It is convenient procedure at which data on expenses are reported on the management.

6.3 Target costing

Target costing it is the method of calculation prevailing in productions with consecutive or complex processing of initial raw materials in a ready-made product, with complex use of raw materials where production consists of separate stages (phases, repartitions) a production cycle with independent technology and the production organization. [4] It is applicable in case raw materials and materials pass some finished stages of processing, and after the termination of each stage the product, and a semi-finished product turns out not. Semi-finished products can be used as in own production, and are realized on the party. The method is used in ferrous and nonferrous metallurgy, the chemical and textile industry, oil processing and production of building materials, etc. The product of each finished repartition becomes object of calculation, including and such repartitions in which at the same time receive some products, united on the basis of uniformity of raw materials and materials, developments on the same equipment, complexity of production and processing, uniformity of appointment etc. [4]

The essence of a poperedelny method consists that a factor cost on production, since preparation of mining or processing of initial raw materials and before release of the final product, is considered not by types of production, and in each shop (repartition, a phase, stages) even if in one repartition it is possible to receive production of different types, including, as a rule, prime cost of the semi-finished products made in the previous shop. In this regard cost of products of each subsequent shop develops of the expenses made by it and prime cost of semi-finished products. Therefore object of the accounting of expenses is repartition. [6, page 101-102].

Repartition is a part of technological process (set of technological operations), coming to an end by receiving a ready semi-finished product which can be sent to the following repartition or is realized on the party. As a result of consecutive passing of an initial material through all repartitions receive finished goods, i.e. at the exit from the last repartition we have not a semi-finished product, and a ready-made product.

Features of a poperedelny method of the account are:

· The organization of the analytical account to synthetic account 20 «Main production» for each repartition.

· Generalization of expenses on repartitions regardless of separate orders, i.e. calculation of cost of products of each repartition as a whole.

· Write-off of expenses for the calendar period, instead of during order production.

As the poperedelny method of the account is applied in the conditions of mass nature of production when the product range is insignificant. [6, p.102]

Features of production of mass type are:

· Constancy of release of small listed products in large numbers.

· Specialization of workplaces on performance, as a rule, one constantly fixed operation.

· Substantial increase of specific weight of the mechanized and automated processes and sharp decrease in handworks [6 pages 102].

One of versions of the organization of mass production is line production at which strictly coordinated performance of all operations of technological process in time and movement of objects of the labor on workplaces according to the established rhythm of output is provided.

In the conditions of a mass production the work in progress remains for the end of the reporting period are, as a rule, essential. In this case there is a problem of division of the expenses which have been saved up during the reporting period on the debit of account 20 «Main production» [3], between finished goods and the work in progress remains for the end of the reporting period. In this case accounting with recalculation of the made semi-finished products in conditionally finished products with averaging application as method of write-off of expenses for finished goods is formed. According to this technique, the conventional unit represents a set of the expenses necessary for production of one finished physical unit of production. It includes expenses of the main materials, a salary, general production expenses.

Application of a method of conventional units allows to count products not completely finished by processing in conditionally finished products. This size consists of two composed: total of the products started in production and finished by processing during the reporting period, and composed, reflecting those expenses which were made over a work in progress during the reporting period.

Thus proceed from two assumptions:

· It is supposed that material inputs are carried out at the beginning of production, i.e. in the first repartition.

· The salary of each repartition usually unites with general production expenses on repartition in the article «the added expenses» which are distributed evenly during all production cycle [6 pages 104].

Calculation of expenses can be carried out:

1. FIFO method. In the «first receipt-the first holiday» method the cost of a work in progress separates from the additional expenses carried for the current period. For the period two types of specific prime cost are considered:

Complete units of a work in progress for the period beginning.

The units of production which production is begun and complete in the current period.

According to this method the work in progress is supposed to be finished first of all. Equivalent units in the FIFO method are defined as follows:

E_ed = E_zp + N_kp Ч S_z - NNP Ч S_z, (6.9)

where - E_ed - equivalent units,

E_zp - units of complete production,

N_kp - a work in progress for the period end,

N_NP - a work in progress for the period beginning,

S_z - completeness degree as a percentage

2. Method of an average weighed. At a method of an assessment of average weighed costs of a work in progress of the beginning of the period are combined with costs of the production, begun in this period, and average prime cost from here is defined. At determination of equivalence of units of production of distinction in expenses between the production which has been partially finished in the last period, and units of production, it is begun and complete in the current period, it isn't considered. For fully complete production prime cost indicator only one.

Equivalent units in a method of an average weighed are defined as follows:

E_zp + S_z Ч N_kp = E_ed, (6.10)

where - E_ed - equivalent units,

E_zp - units of complete production,

N_kp - a work in progress for the period end,

S_z - completeness degree as a percentage.

For objective calculation to the organizations the summary accounting of production expenses - system of generalization of costs of production according to items of expenditure in a section of the main and auxiliary production is necessary, for types of production (works, services), as a whole on the enterprise for the purpose of information preparation for calculation of prime cost of separate types of the finished goods, all let-out production and for distribution of the expenses incurred by the enterprise between finished goods and a work in progress.

Two versions of the summary accounting of expenses are applied:

· the bespolufabrikatny - the accounting of expenses is kept without accounting records, control of movement of semi-finished products is exercised by the accountant quickly in full sizes and without record on accounts, costs of production of semi-finished products are considered on shops in a section of items of expenditure. The added expenses are reflected on each repartition separately, and the cost of initial raw materials joins in cost of products of only the first repartition. Prime cost of unit of finished goods is formed by summation of expenses of repartitions taking into account a share of their participation in production process. This method is simpler and is less labor-consuming than semi-finished. Its advantage consists in lack of any conditional calculations deciphering expenses of the previous repartitions. Its shortcoming - impossibility of determination of prime cost by their transfer from one repartition in another that happens it is necessary at realization of semi-finished products of own production on the party. The semi-finished - the account is carried out with transfer of prime cost of semi-finished products of own production by their transfer from shop in shop in system of accounts of accounting. Prime cost pays off on output of each repartition. This version of the account assumes use of the accounting account «Semi-finished products of own production». Costs of production of semi-finished products of own production are considered in each shop by complex article «Semi-finished Products of Own Production» [3] Transfer of semi-finished products of own production from one repartition in another can be reflected in synthetic accounts on actual cost, and in the current account at standard (planned) prime cost. On the account debit «Semi-finished products of own production» in correspondence with the account «Main production» the expenses connected with production of semi-finished products are reflected. On the account credit «Semi-finished products of own production» the cost of semi-finished products transferred to further processing (in correspondence with the account «Main production») or realized to other enterprises (in correspondence with the «Sale» account, the sub-account «Cost of sales») is reflected. [3] Advantage of this method of the account is existence of accounting information on the cost of semi-finished products at the exit from each repartition as this method allows to consider the work in progress remains in places of its stay, to supervise movement of semi-finished products of own production. [11 pages 104]

The method is used in mass productions with consecutive processing of raw materials and materials (oil processing, metallurgy, the chemical, textile industry, etc.) which is carried out in some finished stages (phases, repartitions). It is applied in case after the termination of each of them the product, and a semi-finished product turns out not. It can be used as in own production, and is realized on the party.

The essence of a method is that direct costs of production are formed (are reflected in the account) not by types of production, and on repartitions. Cost of products of each repartition (even if it is a question of release of several types) is separately estimated. Indirect expenses are distributed in proportion to the established bases.

The Poperedelny method of the accounting of expenses and calculation of product cost can be:

*by detail transfer between repartitions the quantity, without prime cost is transferred to the bespolufabrikatny only;

*the semi-finished - prime cost pays off on each stage of production of a product.

It is the method of calculation prevailing in productions with consecutive or complex processing of initial raw materials in a ready-made product, with complex use of raw materials where production consists of separate stages (phases, repartitions) a production cycle with independent technology and the production organization. [4] It is applicable in case raw materials and materials pass some finished stages of processing, and after the termination of each stage the product, and a semi-finished product turns out not. Semi-finished products can be used as in own production, and are realized on the party. The method is used in ferrous and nonferrous metallurgy, the chemical and textile industry, oil processing and production of building materials, etc. The product of each finished repartition becomes object of calculation, including and such repartitions in which at the same time receive some products, united on the basis of uniformity of raw materials and materials, developments on the same equipment, complexity of production and processing, uniformity of appointment etc. [4].

The essence of a poperedelny method consists that a factor cost on production, since preparation of mining or processing of initial raw materials and before release of the final product, is considered not by types of production, and in each shop (repartition, a phase, stages) even if in one repartition it is possible to receive production of different types, including, as a rule, prime cost of the semi-finished products made in the previous shop. In this regard cost of products of each subsequent shop develops of the expenses made by it and prime cost of semi-finished products.

Therefore object of the accounting of expenses is repartition. [6 pages 101-102].

Repartition is a part of technological process (set of technological operations), coming to an end by receiving a ready semi-finished product which can be sent to the following repartition or is realized on the party. As a result of consecutive passing of an initial material through all repartitions receive finished goods, i.e. at the exit from the last repartition we have not a semi-finished product, and a ready-made product.

Features of a poperedelny method of the account are:

The organization of the analytical account to the synthetic account «Main production» for each repartition. Generalization of expenses on repartitions regardless of separate orders, т.е calculation of cost of products of each repartition as a whole. Write-off of expenses for the calendar period, instead of during order production. As the poperedelny method of the account is applied in the conditions of mass nature of production when the product range is insignificant. [6, p.102]

Features of production of mass type are:

Constancy of release of small listed products in large numbers

Specialization of workplaces on performance, as a rule, one constantly fixed operation

Substantial increase of specific weight of the mechanized and automated processes and sharp decrease in handworks [6 pages 102].

One of versions of the organization of mass production is line production at which strictly coordinated performance of all operations of technological process in time and movement of objects of the labor on workplaces according to the established rhythm of output is provided. In the conditions of a mass production the work in progress remains for the end of the reporting period are, as a rule, essential. In this case there is a problem of division of the expenses which have been saved up during the reporting period on the debit of the account «Main production» [3], between finished goods and the work in progress remains for the end of the reporting period. In this case accounting with recalculation of the made semi-finished products in conditionally finished products with averaging application as method of write-off of expenses for finished goods is formed. Thus all expenses saved up on the account, share on conventional units of the finished goods made in this reporting period. According to this technique, the conventional unit represents a set of the expenses necessary for production of one finished physical unit of production. It includes expenses of the main materials, a salary, general production expenses. Application of a method of conventional units allows to count products not completely finished by processing in conditionally finished products. This size consists of two composed: total of the products started in production and finished by processing during the reporting period, and composed, reflecting those expenses which were made over a work in progress during the reporting period.

Thus proceed from two assumptions:

It is supposed that material inputs are carried out at the beginning of production, i.e. in the first repartition

The salary of each repartition usually unites with general production expenses on repartition in the article «the added expenses» which are distributed evenly during all production cycle [6, page 104]

Calculation of expenses can be carried out:

1. FIFO method. In the «first receipt-the first holiday» method the cost of a work in progress separates from the additional expenses carried for the current period. For the period two types of specific prime cost are considered. Complete units of a work in progress for the beginning of the period of the Units of production, which production it is begun and complete in the current period. According to this method the work in progress is supposed to be finished first of all. Equivalent units in the FIFO method are defined as follows:

E_ed = E_zp + N_kp Ч S_z - NNP Ч S_z, (6.11)

where - E_ed - equivalent units,

E_zp - units of complete production,

N_kp - a work in progress for the period end,

NNP - a work in progress for the period beginning,

S_z - completeness degree as a percentage.

Method of an average weighed.

At a method of an assessment of average weighed costs of a work in progress of the beginning of the period are combined with costs of the production, begun in this period, and average prime cost from here is defined.

At determination of equivalence of units of production of distinction in expenses between the production which has been partially finished in the last period, and units of production, it is begun and complete in the current period, it isn't considered. For fully complete production prime cost indicator only one.

Equivalent units in a method of an average weighed are defined as follows:

E_zp + S_z Ч N_kp = E_ed, (6.12)

where - E_ed - equivalent units,

E_zp - units of complete production,

N_kp - a work in progress for the period end,

S_z - completeness degree as a percentage.

For objective calculation to the organizations the summary accounting of production expenses - system of generalization of costs of production according to items of expenditure in a section of the main and auxiliary production is necessary, for types of production (works, services), as a whole on the enterprise for the purpose of information preparation for calculation of prime cost of separate types of the finished goods, all let-out production and for distribution of the expenses incurred by the enterprise between finished goods and a work in progress. Two versions of the summary accounting of expenses are applied:

- . the bespolufabrikatny - the accounting of expenses is conducted without accounting records,

- control of movement of semi-finished products is exercised by the accountant quickly in full sizes and without record on accounts, costs of production of semi-finished products are considered on shops in a section of items of expenditure.

The added expenses are reflected on each repartition separately, and the cost of initial raw materials joins in cost of products of only the first repartition.

Prime cost of unit of finished goods is formed by summation of expenses of repartitions taking into account a share of their participation in production process. This method is simpler and is less labor-consuming than semi-finished. Its advantage consists in lack of any conditional calculations deciphering expenses of the previous repartitions. Its lack impossibility of determination of prime cost by their transfer from one repartition in another that happens it is necessary at realization of semi-finished products of own production on the party. [12, page 102].

The semi-finished account is carried out with transfer of prime cost of semi-finished products of own production by their transfer from shop in shop in system of accounts of accounting. Prime cost pays off on output of each repartition. This version of the account assumes use of the accounting account «Semi-finished products of own production». Costs of production of semi-finished products of own production are considered in each shop by complex article «Semi-finished products of own production [3].

Transfer of semi-finished products of own production from one repartition in another can be reflected in synthetic accounts on actual cost, and in the current account at standard (planned) prime cost. On the account debit «Semi-finished products of own production» in correspondence with the account «Main production» the expenses connected with production of semi-finished products are reflected. On the account credit «Semi-finished products of own production» the cost of semi-finished products transferred to further processing (in correspondence with the account «Main production») or realized to other enterprises (in correspondence with the «Sale» account, the sub-account «Cost of sales») [3] is reflected. Advantage of this method of the account is existence of accounting information on the cost of semi-finished products at the exit from each repartition as this method allows to consider the work in progress remains in places of its stay, to supervise movement of semi-finished products of own production. [11 pages 104]. The job order method assumes the accounting of production expenses and calculation on an individual product or group of uniform products which possess certain properties and are easily identified. Thus, as object of calculation the separate order acts. Thus the order consisting of in advance known quantity of products, is intended, as a rule, for the certain customer (the consumer, the recipient).

From the stated essence of a job order method it is visible that the sphere of its application has to be generally limited to individual production. Besides, owing to certain advantages this method also gained distribution in small-scale production when releasing in advance defined quantity of products. Examples are the enterprises of mechanical engineering, the furniture industry, typographical and publishing business. The account in the sphere of intellectual services (audit, consultation), the repair organizations working to order and providing services according to requirements of buyers will similarly be organized.

The advantage of this method is that there is no need to distribute expenses between finished production and a work in progress. Besides, the job order method of the account and calculation of product cost in comparison with others allows:

* more precisely to define costs of the concrete order and, respectively, its price;

* to estimate efficiency of separate orders, to reveal the most profitable orders, as as a whole, and on separate operations in similar orders;

* to create base for planning of production expenses and selling prices by future orders.

The main lack of a job order way of the accounting of expenses and calculations of product cost is determination of actual cost only at the end of implementation of the order (and the period of performance can have long term) and, as a result, lack of expeditious control of level of expenses. Use of standard costs can partially reduce influence of this shortcoming, however the cost of maintaining the account thus increases. Control of expenses on divisions or operations can be carried out only in the additional analysis of primary data. Besides, this method assumes complexity and bulkiness of the account and work in progress inventory. Often the cost of obtaining exact data on orders can not be compensated because of their low profitability.

Application of a job order method of calculation demands observance of the following conditions:

* existence of system of opening of production orders;

* production of the concrete order by a job lot;

* observance of differences in quantity, a look, the size or quality of a product of each party that causes the different size of their prime cost;

* identification of the main materials (materials on the technological purposes), the main salary of production workers and an other factor cost with concrete production, works or services (or their groups).

Orders at the enterprise, as a rule, are formed by planned and production department. On the basis of contracts with buyers at the enterprise orders open, i.e. the corresponding form of the order or a dress on implementation of the order which contain the following basic information is made out: order type, its number, characteristic, performers (name of shops or sites), date of performance. On type orders are subdivided on external (for other enterprises) and internal (for shops and enterprise services), and also on summary and single.

The orders accepted to execution register, to them appropriate next since the beginning of year of number which become their codes (fonts). Thus the constant code is, as a rule, appropriated to internal orders.

To all divisions of the enterprise participating in implementation of the order, special notices on order opening are dispatched. The copy of the notice on opening of the order send to accounts department where the card of the accounting of expenses by request is got.

Technological process and registration procedures in job order system of calculation differ on branches and types of productions. At the same time it is possible to allocate the following making organizations of this system of calculation:

* costs planning as a whole on the enterprise and in a section of separate orders;

* collecting and distribution of expenses;

* analysis of efficiency of the order. [1, page 2].

Object of the account and calculation in a job order method яв¬ляется the separate production order opened in advance on certain quantity of production, for concrete work (service). Number which is specified on all documents on the expenses relating to this order (limit and intaking cards and requirements of materials, route sheets, development cards, etc.) is assigned to each order.

Actual cost of products (works, services), made by request, is defined after its performance.

At production of large products (performance of work, services) with a long production cycle orders can be issued not for a product (work, service) as a whole, and for its separate assembly units representing finished designs, or for separate stages of works, services.

The analytical account is kept in the cards opened on each order in which write down expenses under accounting articles. Prime cost of the order is defined by the sum of all expenses of a prokizvodstvo from the date of its opening about day of performance and closing. Completion of works by request fix in the consignment note or the act on delivery of the executed finished products or works. After that the order close and an extract of documents with designation of number of the closed order stop.

Often orders are carried out within several months and during this period of time from a series of products make partial release. In this case prime cost of partially executed order is defined, i.e. expenses share a direct way between release and a work in progress, without resorting to any conditional receptions of their distribution. Relative simplicity of this method led to its broad application.

The schematic diagram of the account at a job order method the following:

* on each order comprising concrete quantity of production, the account «Main production» opens;

* factor cost gathers directly on the account «Main production» by each order;

* indirect expenses gather on accounts of indirect expenses;

* indirect expenses are distributed between orders and written-off;

* in the presence of a work in progress by request it is settled an invoice its cost which size remains as balance;

* actual cost of finished goods by request, estimated taking into account the work in progress remains, is charged off an account into the account «Finished goods»;

* actual cost of a unit of production by request (Sf.Ed) is defined as follows:

Let's review an example of calculation of prime cost of production on a job order method. Example. In February, 2012 in production there are two orders opened in January, 2012:

* No. 1 - on 20 pieces of products A;

* No. 2 - on 50 pieces of products B.

On 01.02.19xx on the account debit «Main production» on each of orders expenses (balance for the beginning of month) were considered:

* the order . 20 A - 4885 tenges. ;

* the order . 20 B - 8770 tenges.

For February 19хх by orders the following expenses (D-t сч were made. 20):

the order No. 1 - 8770 tenges.

the order No. 2 - 12 655 tenges.

In February 19хх by request of No. 1 final marriage in production was revealed. Losses from marriage made, tenge:

cost of materials 50,0

salary of production workers 30,0

assignments on social needs 11,55

general production expenses

(100% from a salary of production workers) 30,0

Total cost of marriage 121,55

it is written off for responsible for marriage 21,55.

Losses from marriage 100,0.

Within February the order No. 1 was executed completely, and by request of No. 2 partial release in number of 30 pieces was made, other products in number of 20 pieces remained in a work in progress.

According to inventory production prime cost of a work in progress by request of No. 2 is calculated. The size of an incomplete proizkvodstvo by calculation made 5385 tenges.

Below calculation of prime cost of the products which have been let out in February 19хх on, for orders No. 1 and No. 2 is given. [2]

When the method of accounting of expenses of production on the processes is used, all made units of cost are intended for creation of stocks. All orders for sales are satisfied then at the expense of this stock of uniform goods. As released goods identical, need to establish prime cost of any concrete unit of cost and as production process continuous, it is usually impossible to establish a certain quantity of a material or the production time, taken away on each separate product disappears.

The only opportunity is summation of all expenses of the enterprise (or expenses of the centers of the expenses which are a part of the enterprise) for the certain period of time and division of these expenses on total of products, made for this period, for receiving an average value of expenses of production counting on a unit of production.

Usually production of the enterprise includes more than one production. The method of accounting of expenses of production on processes considers it by opening separate «accounts of processes» for each process and accumulation of all expenses on process on these accounts. In process of production of a product the stage of an exit of production of one process becomes an input stage for another, and it is reflected in accounts of processes in such a way that the total expenses of production relating to all made units of cost until the accounting of them as finished products, it is possible to define easily at any time. Notice that this concrete example doesn't allow any losses at a stage between an entered resource and finished products. Certainly, in practice it happens seldom (i.e. usually there are some losses because of production wastes, marriage, etc.) One of features of a poprotsessny method of accounting of expenses is that it reserves «standard losses» in the course of production. Standard losses can be caused by production wastes, marriage, etc. and are considered as an integral part of process of production of units of cost. On standard losses the separate cost so total production costs share on quantity of the let-out units of cost, instead of on number of the units of production expected (i.e. one to one) from the resources entered into process isn't distributed. For example, if the charitable organization participates in the «dinners on wheels» program for needing and each dinner consists of a beefsteak with fried potatoes, it is possible to expect that from one thousand beefsteaks entered into process, one thousand dinners will turn out. However, as shows experiment, 10% of all beefsteaks burn slightly and become inedible, then we will receive on the average only nine hundred dinners from entered into process of one thousand beefsteaks. As this loss is standard, it is considered in account books of the organization by increase in prime cost of each of nine hundred made dinners. This increased prime cost pays off by division of prime cost of one thousand beefsteaks into nine hundred and distribution of this prime cost counting on a unit of production for the made nine hundred dinners.

Excess losses or profit these are losses or the income rejecting norm (i.e. they represent a difference between expected standard losses and the actual losses from process). Similar losses or profits are estimated and established separately in data of accounting of expenses of production on processes. Throughout the example given above if from the used one thousand beefsteaks only eight hundred dinners then there will be excess losses at a rate of hundred beefsteaks turn out and the size of these losses will be determined by usual prime cost of a unit of production and considered separately in the corresponding account of process. Task of the separate accounting of excess losses or profits is attraction to them for control of attention of the management which then should take measures for prevention of repetition of similar losses or for increase in such income.

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