Управленческий учет на предприятии

The account system a direkt-kosting at the enterprises can be organized differently. Here two approaches are used: autonomy and integration. Harris's system was based on integration of the management and financial accounting. The general system of records of the management and financial accounting provides reflection in the ledger of all internal turns.

The Monistichesky (integrated) system of maintaining the account differs complexity, in large volume of registration operations, is quite often expensive performed by, is impractical. In many cases the integrated system breaks the principle of management accounting - preservation of a trade secret.

At the heart of a mnogostadiynost of drawing up the report on the income the report on the marginal income lies.

In the delivered report there are two steps: the top - the marginal income; the bottom - net income which are filled at stage-by-stage process of the account. If to divide variable expenses on production and non-productive, the report will be made in three stages. At the first stage the production marginal income as a difference between proceeds from sales of production and variable production expenses pays off. At the second stage the cumulative marginal income as a whole is determined by the enterprise as a difference between the production marginal income and extra production variable expenses. At the third stage estimate net profit (or net loss) by comparison of the cumulative marginal income and the sum of constant expenses.

Direct Costing Uses.

Direct costing is of great use as an analysis tool. The following decisions all involve the use of direct costs as inputs to decision models. They contain no allocations of overhead, which are not only irrelevant for many short-term decisions, but which can be difficult to explain to someone not trained in accounting.

· Automation investments. A common scenario is for a company to invest in automated production equipment in order to reduce the amount it pays to its direct labor staff. Under direct costing, the key information to collect is the incremental labor cost of any employees who will be terminated, as well as the new period costs to be incurred as part of the equipment purchase, such as the depreciation on the equipment and maintenance costs.

· Cost reporting. Direct costing is very useful for controlling variable costs, because you can create a variance analysis report that compares the actual variable cost to what the variable cost per unit should have been. Fixed costs are not included in this analysis, since they are associated with the period in which they are incurred, and so are not direct costs.

· Customer profitability. Some customers require a great deal of support, but also place such large orders that a company still earns a considerable profit from the relationship. If there are such resource-intensive situations, it makes sense to occasionally calculate how much money the company really earns from each customer. This analysis may reveal that the company would be better off eliminating some of its customers, even if this results in a noticeable revenue decline.

· Internal inventory reporting. Generally accepted accounting principles and international financial reporting standards require that a company allocate indirect costs to its inventory asset for external reporting purposes. Overhead allocation can require a prolonged amount of time to complete, so it is relatively common for company controllers to avoid updating the overhead allocation during reporting periods when there will be no external reporting. Instead, they rely mostly on direct cost updates, and either avoid all changes to the overhead allocation, or make an approximate guess at the correct overhead allocation based on a proportion of direct costs, and make a more accurate adjustment when a reporting period arrives for which the company must report financial statements to outside parties.

· Profit-volume relationship. Direct costing is useful for plotting changes in profit levels as sales volumes change. It is relatively simple to create a direct costing table that points out the volume levels at which additional direct costs will be incurred, so that management can estimate the amount of profit at different levels of corporate activity.

· Outsourcing. Direct costing is useful for deciding whether to manufacture an item in-house or maintain a capability in-house, or whether to outsource it. If the decision involves manufacturing in-house or elsewhere, it is crucial to determine how many staff and which machines will actually be eliminated; in many cases, these resources are simply shifted elsewhere within the company, so there is no net profit improvement by shifting production to a supplier.

Direct Costing Problems.

Direct costing is an analysis tool, but it is only usable for certain types of analysis. In some situations, it can provide incorrect results. This section describes the key issues with direct costing that you should be aware of. They are:

· External reporting. Direct costing is prohibited for the reporting of inventory costs under both generally accepted accounting principles and international financial reporting standards. This means that you cannot report the cost of inventory as though it only includes direct costs; you must also include a proper allocation of indirect costs. If you used direct costing for external reporting, then fewer costs would be included in the inventory asset on the balance sheet, resulting in more costs being charged to expense in the current period.

· Increasing costs. Direct costing is sometimes targeted at whether to increase production by a specific amount in order to accept an additional customer order. For the purposes of this specific decision, the analyst usually assumes that the direct cost of the decision will be the same as the historical cost. However, the cost may actually increase. For example, if a machine is already running at 80% of capacity and a proposed decision will increase its use to 90%, this incremental difference may very well result in a disproportionate increase in the maintenance cost of the machine. Thus, be aware that a specific direct costing scenario may contain costs that are only relevant within a narrow range; outside of that range, costs may be substantially different.

· Indirect costs. Direct costing does not account for indirect costs, because it is designed for short-term decisions where indirect costs are not expected to change. However, all costs change over the long term, which means that a decision that can impact a company over a long period of time should address long-term changes in indirect costs. Consequently, if a company uses an ongoing series of direct cost analyses to drive its pricing decisions, it may end up with an overall pricing structure that is too low to pay for its overhead costs.

· Relevant range. A direct costing analysis is usually only valid within the constraints of the current capacity level. It requires a more sophisticated form of direct costing analysis to account for changes in costs as sales volumes or production volumes increase.

Direct costing is an excellent analysis tool. It is almost always used to create a model to answer a question about what actions management should take. It is not a costing methodology for constructing financial statements - in fact, accounting standards specifically exclude direct costing from financial statement reporting. Thus, it does not fill the role of a standard costing, process costing, or job costing system, which contribute to actual changes in the accounting records. Instead, it is used to extract pertinent information from a variety of sources and aggregate the information to assist management with any number of tactical decisions. It is most useful for short-term decisions, and least useful when a longer-term time frame is involved - especially in situations where a company must generate sufficient margins to pay for a large amount of overhead. Though useful, direct costing information is problematic in situations where incremental costs may change significantly, or where indirect costs may be pertinent to the decision.

Further gradualness of the report can be increased division of constant expenses into conditional and constants and conditional and variables. In certain cases steps can provide other signs of group of expenses or the income. For example, group of the constant expenses having a direct bearing on concrete products or groups of products; division of constant expenses on territories, segments of sale or distribution channels. Accounting of product cost on variable expenses provides control over constant expenses, behind investments in receiving profit of each let-out type of a product, behind observance of the range of output. Such accounting reveal uncontrollable the centers of responsibility of expenses, distinction between profitable and non-profitable operations, behavior of expenses concerning standards. The basic principle of control is dependence: material-> live work-> overhead costs.

For this purpose use the elementary expression for calculation of coefficient of control of expenses:

- Straight lines or variables (carried - not carried) overhead costs

- Main materials + Live work (primary expenses)

The income (loss) from primary activity = realization variable volume = Margin - constant expenses = the Income (loss) from primary activity, (8.1)

Margin with a peremennoysebestoiost = the income from realization - variable expenses, (8.2)

N 0

Д = Vo + S+D, (8.3)

N

Д - income from production realization

Vo - total amount of variable expenses.

C - direct cost

Д - income from primary activity

Calculation of critical output

Q = With / (p-v), (8.4)

where: Q - critical output

With - constant expenses

Expense Z-variables

Marginal to a zapasrentabelnost it can be expressed (%):

Marginal stock as a percentage = Marginal stock in monetary units / Total amount of revenue, (8.5)

Other important point of accounting of product cost on variable expenses is communication of accounting with the analysis of profitability of production which forms information for calculation of an optimum ratio of volume and profit.

On variable expenses it is necessary to refer its direct influence on establishment of the prices on products, stimulation of productivity of various segments of business to advantages of a choice of the principle of calculation.

The system a direkt-kosting develops according to improvement of control systems. Flexibility of planning and adoption of administrative decisions demanded input in system a direkt-kosting of budgets (estimates) and tasks, the analysis of their execution. The direkt-kosting is feature of modern system use of standards (norms) not only on variable costs, but also for constants, in particular by variable part of constant overhead costs. The standard direkt-kosting is means of achievement of an ultimate goal of the enterprise - receiving net profit.

8.2 Practical example of drawing up accounting and the profit and loss report at various systems

Let's consider procedure of determination of product cost with full distribution of expenses in Abzorpshen's system - a casting on the example of the operating Lyuks LLP enterprise.

As it was considered in chapter 1 of a term paper, the system of accounting of prime cost with full distribution of expenses is founded on the following principles:

- in structure of product cost join not only variable expenses (materials and labor costs), but also all sum of overhead costs (constants and variables);

- non-productive expenses aren't distributed on finished goods, and belong on expenses of the period (profit and loss account) and are excluded from an assessment of inventory holdings;

- application of this assessment of inventory holdings for the external reporting.

Let's analyse system of Abzorpshen-kosting on the example of one of let-out products. Data of Lyuks LLP on production of this type of production in 6 months are given below:

- the price of realization of a unit of production - 100 000 tenge.

- variable unit cost - 50 000 tenge

- constant expenses for every month - 4 500 000 tenge.

Usual productivity is estimated at 150 units of finished goods a month, and the output and realization for every month looks following in a way (table 8.2).

Table 8.2 - Indicators of output and realization of production (distributing devices) in 6 months on Lyuks LLP

Indicators	I	II	III	IV	V	VI
Sold production	150	120	180	150	140	160
Made production	150	150	150	150	170	140

Additional information:

1) For the beginning of the first month of stocks wasn't;

2) The actual constant overhead costs - 4 500 000 tenge ;

3) Non-productive overhead costs - 1 000 000 tenge

Let's consider a prime cost procedure of payments in system of the accounting of full expenses for each of 6 months.

Calculations for the I month:

1. The remains of stocks for the beginning of the I month are absent.

2. Production costs are equal to quantity of units of the made production increased by the sum of a variable unit cost, plus the sum of constant expenses in a month = (150х50) + 4500 = 12000 000 tenge

3. Stocks for the end of the period are absent as all units of made production in the I month (150) were realized.

4. Prime cost of realized production is equal to production costs (12000 000.тг) as stocks for the beginning and the end of month weren't.

5. Correction of overhead costs is absent because the quantity of made production (150 pieces) coincides with normal productivity (150).

6. Cumulative expenses are equal to prime cost of realized production (12000 000.тг).

7. Realization is equal to quantity of the realized production increased by the price of realization of a unit of production = 150х 100 = 15000 tenge

8. The gross profit is equal to a difference between realization and prime cost of realized production = 15 000-12 000 = 3 000 000 tenge.

9. Non-productive expenses for every month on a condition of a task are equal 1 000 000 tenge.

10. The net profit is equal to a difference between gross profit and non-productive expenses =3 000-1 000=2 000 000 tenge

Thus, at determination of product cost with full distribution of expenses all variables (materials, labor costs, variable overhead costs) and constant overhead costs are considered.

Calculations for the II month:

1. The remains of stocks for the beginning of month aren't present as all production made last month, is realized.

2. Production costs are equal 12 000 000 tenge as well as last month.

3. From 150 units of made production 120 units are realized, 30 units make stocks for the end of the month, which prime cost equally 2 400 000 tenge

30 Ч 50 + 30 Ч 4 500 : 150

4. Prime cost of realized production is equal 9 600 000 tenge (12 000-2 400)

5. Correction of overhead costs is absent since in the II month the usual quantity of production (150 units) is made.

6. Cumulative expenses are equal to prime cost of realized production (9 600 000 tenge).

7. Realization = 120 x 100 = 12 000 000

8. Gross profit = 12 000-9 600 = 2 400 000

9. Non-productive expenses make 1 000 000. on a task condition.

10. Net profit = 2 400 - 1 000 = 1 400 000

Prime cost of made and realized production and profit decides on small variations on III and IV months. In the V month there are considerable divergences between quantity made (170 units) and realized (140 units) production. It causes of correction of the sum of the constant overhead costs included in prime cost of realized production. In the V month 170 units are made, overhead costs are included in product cost in the sum 5 100 000 тг. (170 x 1 500:150), the actual sum of overhead costs made 4 500 000 tenges. Therefore, constant overhead costs in the sum of 600 000 tenges (5 100-4 500) are excessively included in prime cost of realized production, it should be excluded as surplus of compensation of overhead costs.

In the VI month it is realized production more, than it is made in this period, therefore, it is necessary to reflect a lack of compensation of overhead costs of 300 thousand which are defined as follows: the sum of constant overhead costs included in product cost 4 200тыс.тг. (140 x 4 500:150), actual constant expenses 4 500 000follows досписать in product cost 300 000 (4 500-4 200).

Thus, according to table 3, all factor production cost and all indirect costs of production of distributing devices join in product cost. Also expenses are distributed between realized production and production remains.

Thus, prime cost formation at the Lyuks LLP enterprise is carried out on the basis of standard for the Kazakhstan enterprises of system of the accounting of full expenses. This system of management accounting doesn't allow to define, at what step the income from realization of production ceases to cover enterprise expenses (a profitability point).

Introduction of Direct-costing system would provide more exact determination of prime cost at which it is possible to establish control of profitability of production.

Features of accounting of prime cost on variable expenses (Direct - a casting, marginal system of accounting):

- prime cost of unit of finished goods and in an assessment of stocks joins only variable expenses;

- constant expenses aren't distributed on products, and considered as period expenses (are charged to profits and losses);

- non-productive expenses belong on period expenses.

Let's calculate prime cost of made and realized production (distributing devices) and profit on the basis of basic data of table 2 for Lyuks LLP in 6 months.

Calculation of product cost for variable expenses of the I month is made in the following order:

1. Stocks for the beginning of the I month aren't present on a task condition.

2. Production costs are defined only with variable expenses and make 7 500 000 tenges (150 x 50).

3. Stocks for the end of the period aren't present as all number of production distributing devices (150 units) is realized.

4. Prime cost of realized production is equal to production costs.

5. Constant expenses in the sum of 4 500 000 tenges are reflected that month in which they are suffered.

6. Cumulative expenses make 12 000 000 tenges (7 500 + 4 500).

7. The cost of realized production makes 15 000 thousand tenges (150 x 100).

8. The gross profit is equal 3 000 000 tenges (15 000 - 12 000).

9. Non-productive expenses of 1 000 000 tenges - on a task condition.

10. The net profit in the I month made 2 000 000 tenges.

Calculations for the II month differ existence of unrealized production for the end of the period in number of 30 units (150 units are made, it is realized 120) at prime cost of 1 500 000 tenges. The assessment of stocks doesn't join constant overhead costs.

The calculated data are consolidated in table 8.3.

Table 8.3 - Results of production and realization of distributing devices in 6 months on Lyuks LLP, the systems of the account of variable expenses calculated with application

Indicators	I	II	III	IV	V	VI
1. Stocks for the period beginning	-	-	1 500	-	-	1 500
2. Production costs	7 500	7 500	7 500	7 500	8 500	7 000
3. Stocks for the period end	-	1 500	-	-	1 500	500
4. Prime cost of realized production (1+2-3)	7 500	6 000	9 000	7 500	7 000	8 000
5. Constant expenses	4 500	4 500	4 500	4 500	4 500	4 500
6. Cumulative expenses (4+5)	12 000	10 500	13 500	12 000	11 500	12 500
7. Realization	15 000	12 000	18 000	15 000	14 000	16 000
8. Gross profit (7-6)	3 000	1 500	4 500	3 000	2 500	3 500
9. Non-productive expenses	1 000	1 000	1 000	1 000	1 000	1 000
10. Net profit (8-9)	2 000	500	3 500	2 000	1 500	2 500

Comparison of data of table 8.3 completed as a result of calculation of prime cost on systems of the accounting of full and variable expenses, shows that in calculations of financial results there are following distinctions:

- the profit sum on the basis of the expenses given about full distribution and on variable expenses is identical to I and IV months.

These months the output is equal to realization volume, stocks don't increase and don't decrease, as resulted in equality of the sums of profit irrespective of a used method of accounting of prime cost.

- in II and V months the profit calculated with full distribution of expenses, above, than calculated by data about variable expenses.

- When the output exceeds realization volume, use of accounting of prime cost with full distribution of expenses will lead to the bigger size of profit, than use of alternative system of accounting.

- - in III and VI months the profit calculated on variable expenses, above, than calculated with full distribution of expenses. It arises if the sales volume exceeds output.

- Let's carry out comparison of influence of accounting of prime cost on variable expenses and with full distribution of expenses to profit size.

1 . Situation 1. Outputs and realization are equal.

- During the periods 1 and 4 months the profit is identical when using both methods of accounting of prime cost; within both periods outputs and realization are equal, and stocks don't increase and don't decrease. Therefore, if there is a stock for the period beginning, the same size of constant overhead costs is transferred as expense, joins in a stock assessment for the beginning of the current period and will be subtracted at a stock assessment for the period end from the size of production costs. The total effect is that when accounting prime cost with full distribution of expenses by the only size of the constant overhead costs included in expenses of the period, there will be a sum of the constant overhead costs suffered for the period. Thus, when outputs and realization are equal, the profit will be same irrespective of the fact which from two methods of accounting of prime cost was chosen.

- 2. Situation 2. The output exceeds realization volume.

- In 2 and 5th months the profit calculated with full distribution of expenses, above, in both periods output exceeds sales volume. When accounting prime cost with full distribution of expenses the profit is higher when production exceeds realization as stocks increase. Result of it is that the big size of constant overhead costs joins in an assessment of stocks for the end of the period and that size which is transferred to an assessment of stocks for the beginning of this period is subtracted from period expenses, than.

- For example, stocks for the beginning of the 2nd month are equal to zero, and constant overhead costs aren't transferred from the previous period. However stock existence for the period end (the 2nd month) in 30 units of production means that constant overhead costs in 900 000 tenges have to be subtracted from production costs of the period. In other words, on prime cost 3600 000 tenges of constant overhead costs treat only when accounting prime cost with full distribution of expenses, and when accounting prime cost on variable costs for prime cost 4500 000 tenges of the constant expenses incurred for the period belong. As a result in system of accounting of prime cost with full distribution of expenses the profit is 900 000 tenges higher. Generally, when the output exceeds realization volume, use of system of accounting of prime cost with full distribution of expenses will lead to the bigger size of profit, than use of system of accounting of prime cost on variable expenses.

- 3. Influence of fluctuations of volume of realization.

- Profit calculation in system of full distribution of expenses can lead to some strange results. For example, in the 6th month the sales volume grew, and the profit decreased in spite of the fact that the price of realization and structure of expenses didn't change. The head of Lyuks LLP, whose activity was analyzed for the 6th month, seemingly, trusts account system which shows profit reduction at increase in sales volume both invariable structure of expenses and realization yen a little. In the 5th month there was the return: during this time the sales volume decreased, but the profit increased. The situation observed in the 5th and 6th months, arises because the lack (surplus) of compensation of constant overhead costs is considered as period expense, and to secret of adjustment sometimes distort the profits given about movement.

- On the contrary, when using system of accounting of prime cost on variable expenses of calculation show that at increase in sales volume the profit also grows, and at sales volume reduction - falls. Such ratio will remain while the price of realization and structure of expenses won't change. Thus, it is possible to note that in the 5th month when the sales volume decreases, decreases also profit, and in the 6th month the profit increases together with sales volume. The reason of these changes is that when using system of accounting of prime cost on variable expenses the profit depends only on sales volume: provided that sale price and structure of expenses, are invariable. However in system of accounting of prime cost with full distribution of expenses the profit depends both on sales volume, and on output.

8.3 Comparison accounting influence with full distribution of expenses and prime cost accounting on variable expenses

Distinction of the accounting of production expenses is schematical at systems of accounting of prime cost with full distribution of expenses and on variable expenses is presented on figure 8.1.

Short comparative characteristics of systems of calculation of prime cost are provided in table 5 «direkt-kosting» and «abzorpshen-kosting».

Table 8.4 - Comparative characteristics of systems of calculation of prime cost «direkt-kosting» and «abzorpshen-kosting» [21, page 202]

Direkt-kosting system	Abzorpshen-kosting system
Is based on the accounting of concrete production expenses. Constant expenses belong all sum on financial result and aren't carried by types of production.	Is based on distribution of all expenses included in prime cost, by types of production (calculation of full product cost).
Assumes division of expenses into constants and variables.	Assumes division of expenses on direct and indirect.
It is applied to more flexible pricing owing to what competitiveness of production increases. Gives the chance to define profit which is made by sale of each additional unit of production, and, respectively, opportunity to plan the prices and discounts for a certain sales volume.	It is applied most often in the Kazakhstan enterprises. It is generally used for the external reporting.
Stocks of finished goods are estimated only on variable expenses.	Production stocks in a warehouse are estimated at full prime cost, with inclusion a component of constant production expenses.

Thus, fundamental difference of direkt-kosting system from calculation of full prime cost consists in the relation to constant general production expenses. At calculation of full prime cost constant general production expenses participate in calculations, at calculation on variable expenses they are excluded from calculations.

Table 8.5 - Production

Rate of variable laid on expenses, $	9.0
Constant laid on expenses, $	12 000
Quantity of the sold products, units	2 000
Price of a unit of production, $	65.0
Rate of direct materials on a unit of production, $	40.0
Rate of direct work on a unit of production, $	5.0

Then the total laid on expenses calculated on a method of full prime cost (EXPERT), will make:

Table 8.6 - Method of full prime cost (EXPERT)

costs	Costs per unit of output,$	Number of units	Total cost, $
Variable laid on expenses	9,0	2 000	18 000
Constant laid on expenses	-	-	12 000
In total	30 000

Let's calculate now a rate of variable consignment notes of expenses for a unit of production at various outputs (thus, the sales volume in attention isn't accepted):

Table 8.7 - Rate of variable laid on expenses

Level (volume) of production, units	2 000	2 500	3 000
Constant laid on expenses, $	12 000	12 000	12 000
Constant laid on unit cost, $	6.0	4.8	4.0
Variable laid on expenses, $	9.0	9.0	9.0
Total laid on unit cost, $	15.0	13.8	13.0

The gross profit which doesn't consider general economy expenses, for both methods will have the following values:

Table 8.8 - Calculation of operating profit for the EXPERT method

Level (volume) of production, units	2 000	2 500	3 000
Revenue ($65 for unit? 2 000 products), $	130 000	130 000	130 000
Prime cost of the sold goods: direct materials, $ direct work, $	80 000	80 000	80 000
10 000	10 000	10 000
Laid on expenses: $15 for unit? 2 000 products, $ $13,8 for unit? 2 000 products, $ $13 for unit? 2 000 products, $	30 000	-	-
-	27 600	-
-	-	26 000
Gross profit, $	10 000	12 400	14 000

Table 8.9 - Calculation of operating profit for a method DC

Level (volume) of production, units	2 000	2 500	3 000
Revenue ($65 for unit? 2 000 products), $	130 000	130 000	130 000
Prime cost of the sold goods: direct materials, $ direct work, $	80 000	80 000	80 000
10 000	10 000	10 000
Variable laid on expenses ($9 for unit? 2 000 products), $	18 000	18 000	18 000
Constant laid on expenses, $	12 000	12 000	12 000
Gross profit, $	10 000	10 000	10 000

As for influence of both methods of calculation of prime cost on profit, about it Druri K. gives the following: «... when using system of accounting of prime cost on variable expenses the profit depends only on sales volume provided that the proazhny price and structure of expenses are invariable. However in systems of accounting of prime cost with full distribution of expenses the profit depends both on sales volume, and on output» [3, page 264].

It is possible to carry the following to the main shortcomings of abzorpshen-kosting system:

1. Subjectivity of a choice of coefficient of distribution; at difficult organizational structure and the big product range there is a probability of a choice of incorrect base of distribution that distorts the real size of prime cost and conducts to establishment of the unreasonable prices.

2. Ambiguity of reference of expenses to one group;

3. Impossibility of application for the comparative analysis of prime cost of the uniform goods made by the different enterprises.

It is possible to compare full prime costs of identical goods of different producers, but the qualitative analysis of structure of prime cost can't be carried out, namely, it is impossible to estimate influence of organizational structure of the enterprise, a share of constant expenses for prime cost size.

However the system doesn't consider important circumstance: prime cost of unit of a product decreases if the enterprise expands production if it reduces release volume - prime cost grows.

Main advantages of direkt-kosting system:

- interrelation establishment between output, size of expenses and profit;

- definition of a point of profitability, i.e. the minimum output at which the enterprise won't receive a loss;

- possibility of use of more flexible system of pricing and establishment of the bottom price of a unit of production that is especially effective at incomplete utilization of capacity and reduces production overstocking in a warehouse;

- simplification of calculation of prime cost (in comparison with system of the accounting of full expenses) as there is no procedure of distribution of constant expenses by types of production;

- opportunity to define profit which is made by sale of each additional unit of production that allows to plan the prices and discounts for a certain sales volume.

Therefore, it is possible to list arguments in support of system of accounting of prime cost on variable expenses.

Prime cost accounting on variable expenses provides information more useful to decision-making.

Division of expenses into constants and variables allows to receive information on the expenses, necessary for decision-making. Relevant information on expenses of future period is required for adoption of many decisions, for example, it is necessary to get a component or it is better to make it, and also at product range definition.

Besides, the assessment of expenses with a various productivity demands division of expenses into constants and variables. It is supposed that only the system of accounting of prime cost on variable expenses does possible the similar analysis of expenses. Therefore, it is possible to assume that forecasting of future expenses and the income with a various productivity, and also use of data on expenses of future periods for decision-making become possible only in system of accounting of prime cost on variable expenses. Nevertheless there are no the reasons doing by impossible use of system of accounting of prime cost with full distribution of expenses for formation of the external reporting and the analysis of expenses on constants and variable components for decision-making. Advantage of accounting of prime cost on variable expenses is that she assumes the analysis of variables and constant components of expenses (that isn't the characteristic of system of accounting of prime cost with full distribution of expenses). This system of accounting relieves profit on influence of changes of stocks and allows to avoid capitalization of constant overhead costs in illiquid stocks.

However the system of the accounting of variable expenses isn't deprived of some shortcomings:

1. Maintaining the accounting of expenses only at production prime cost doesn't meet the requirements of the legislation of the Republic of Kazakhstan regarding prime cost formation;

2. Absence of information on full prime cost of a unit of production.

The theory and practice of domestic system of calculation in the conditions of the developing market relations needs.в studying of organizational systems of the management accounting applied in the countries of market economy. One of such systems is the system of calculation of product cost on a factor cost.

The system of the accounting of variable expenses arose in the USA in the period of the Great depression and was widely adopted in the fifties. Prior to the beginning of the Great depression (1928) the remains of finished goods were estimated at the prime cost estimated on full expenses. The depression led to creation of large supplies of unrealized production, and the assessment on full expenses, according to analysts of that time, led to artificial distortion of profit. Constant expenses which don't depend on output and the income sizes, being redistributed between the reporting periods, considerably influenced the size of settlement profit. According to analysts, it was necessary to count return of the incurred expenses through communication of output with expenses and the income. In this aspect it was solved, of course, sufficiently conditionally, to divide cumulative costs of variables which were identified with straight lines, and on constants which were called useless and were identified with the indirect. The new system of expenses received the name «direkt-kosting» (direkt costing).

The essence of system is based on expression «direkt-kost the plan», entered by Johnathan Harris in 1936 by consideration of a technique of calculation of costs of production of the enterprise by it. In contents of the monthly profit and loss report began to differentiate usual production expenses and indirect overhead costs.

Differentiation of production costs allowed to define dependence of volume of profit on the volume of realization of production and to operate prime cost. Thus, the essence of this system was reduced to the following:

- factor cost generalizes by types of finished products, indirect expenses collect on the separate account and write off for the general financial results of that reporting period in which they arose. If to exclude from the sum of revenue from each product.

- variable expenses on this product, we will receive gross - profit on this product. Having summarized gross - profit of all products, it is possible to receive the total value of the profit intended for a covering of total amount of constant expenses.

Fundamental difference of direkt-kosting system from calculation of full prime cost consists in the relation to constant general production expenses. At calculation of full prime cost constant general production expenses participate in calculations, at calculation on variable expenses they are excluded from calculations. General running costs also are excluded from calculation. They are periodic and at the end of the reporting period are written off directly for financial result.

Such system of the account leads to that constant expenses in this reporting period don't correspond to stocks of finished goods, aren't fixed in work in progress volumes. Apparently from the given order of distribution of expenses, the report on the income at direkt-vdstiyete contains two indicators of the income: marginal income and income from primary activity. The marginal income consists of constant expenses and the income from primary activity of the enterprise.

Thus, the standard-kosting system is put in a basis of «direkt-kosting», but with division of overhead costs of variables and constants; the last are written off at the expense of the income from realization and, therefore, pages 644] don't participate in formation of product cost [11].

For introduction of direkt-kosting system it is necessary to divide costs of variables and constants. As variables understand the expenses which total amount changes with change of degree of utilization of capacity or outputs. Costs of raw materials concern to them and the main materials, fuel and energy on the technological purposes, a salary of the main production works, for example, at price-work systems of compensation, etc. Counting on a unit of production the specified expenses are invariable.

But in practice quite often dependence between outputs and expenses isn't directly proportional. For example, at increase in purchases of raw materials, materials suppliers quite often present to the discount enterprise from the price, and then costs of raw materials grow slightly more slowly than output.

Expenses belong to constants, the absolute sum which (size) at change of degree of utilization of capacity or outputs doesn't change. Depreciation of fixed capital charged for the period, rent, percent concern to them on the loan capital, a salary of administration of the enterprise, protection, etc., for example. At increase in output constant expenses are distributed for large volume that leads to decrease in prime cost of a unit of production.

In the western account, the variable expenses defining decisions on increase or decrease in output, call decisive expenses, and the constant expenses which directly aren't influencing change of output, call the expenses which aren't defining decisions.

But, there is a large number of expenses which in a certain situation on decision-making are variables, in other situation can be constants. The answer to a question to consider these expenses as variables or constants, depends first of all on two factors: duration of the period considered for decision-making, divisibility of production factors.

Differently, speaking about constants and variable expenses, it must be kept in mind that in certain situations many of variable expenses can become constants, and vice versa, constants - variables. One of the factors influencing similar behavior of expenses, the time interval in which they are considered is. It is accepted to distinguish instant, short and the long periods.

In the instant period all expenses are constants: the product is let out therefore it is impossible to change the volume of its production (it already is), to change expenses (the suffered expenses already in the past).

In the short period all expenses share on constants and variables.

In the long period the enterprise has opportunity not only to buy a large number of raw materials and materials or to employ a large number of workers, it can carry out and capital investments, i.e. to increase the sizes of fixed capital, in the long period it is considered to it that all expenses are variables. Classification of expenses for constants and variables has relative, conditional character, i.e. there is no type of expenses which could be carried on its being to variables or constants. Division of expenses into constants and variables in many respects is determined by a concrete situation or a problem by decision-making.

Thus, application of a direkt-kosting is interfaced to certain difficulties: difficult precisely to divide overhead costs of constants and variables; for calculation and pricing it is necessary to determine full product cost by a stand-alone way; etc. At the same time, the division of expenses for constants and variables strengthens control and analytical opportunities of the account.

Practical researches in the field of system a direkt-kosting show that division of expenses conditionally. The admissions accepted at everyone enterprise have to be considered at calculation of results. Prime cost calculation on system a direkt-kosting provides the invariable size of constant expenses at any output therefore the main attention in management accounting is paid to constant expenses. Directors and structural divisions strengthen control functions of management by these expenses.

At the heart of «direkt-kosting» calculation of the reduced product cost and definition of the marginal income which is one of the major indicators used in system lies. This indicator represents a difference between an amount of sale and variable expenses.

Various approaches are given to definition of this indicator: «the difference between sale price and specific variable expenses is called as the marginal income on a unit of production» or «variable expenses or partial product cost are subtracted from the price of sale of production and the marginal income» is defined. It helps to determine the price of profitable realization of production, and also to carry out the analysis of interrelation and a ratio of expenses, realization and profit volume.

The system a direkt-kosting has some distinctive features: the first - division of production expenses into variables and constants; the second - calculation of product cost on limited expenses; the third - a mnogostadiynost of drawing up the report on the income. Process of the account happens in two stages (table 8.5).

The scheme of drawing up the profit and loss report is provided in table 8.5, made on direkt-kosting system.

Table 8.5 - Scheme of drawing up report on the marginal income

	Types of production	1	2	3	4	5
First stage	Income from realization	х	х	х	х	х
Prime cost calculation	- (minus)
	Variable expenses	х	х	х	х	х
	= (equals)
	Marginal income	х	х	х	х	х
Second stage	- (minus)
Result calculation	Constant expenses	х
	= (equals)
	profit	х	х	х	х	х

At the first stage connection of output of finished goods with factor (variable) cost is established, profitability of production of separate types of production is reflected. At the second stage the indirect (constant) expenses generalized on one account are compared with a contribution received from realization of each type of production. The result reflects profitability of all production and realization. Thus, this system is focused on realization. The more the realization volume, the more profit gets the enterprise. Estimate finished goods and a work in progress only on variable (direct) expenses. Such system of an assessment induces the enterprises to find possibilities of increase in realization [21, p.201].

The account system a direkt-kosting at the enterprises can be organized differently. Here two approaches are used: autonomy and integration. Harris's system was based on integration of the management and financial accounting. The general system of records of the management and financial accounting provides reflection in the ledger of all internal turns [15, p.201].

The Monistichesky (integrated) system of maintaining the account differs complexity, in large volume of registration operations, is quite often expensive performed by, is impractical. In many cases the integrated system breaks the principle of management accounting - preservation of a trade secret.

At the heart of a mnogostadiynost of drawing up the report on the income the report on the marginal income lies.

In the delivered report there are two steps: the top - the marginal income; the bottom - net income which are filled at stage-by-stage process of the account. If to divide variable expenses on production and non-productive, the report will be made in three stages. At the first stage the production marginal income as a difference between proceeds from sales of production and variable production expenses pays off. At the second stage the cumulative marginal income as a whole is determined by the enterprise as a difference between the production marginal income and extra production variable expenses. At the third stage estimate net profit (or net loss) by comparison of the cumulative marginal income and the sum of constant expenses.

Further gradualness of the report can be increased division of constant expenses into conditional and constants and conditional and variables. In certain cases steps can provide other signs of group of expenses or the income. For example, group of the constant expenses having a direct bearing on concrete products or groups of products; division of constant expenses on territories, segments of sale or distribution channels.

Accounting of product cost on variable expenses provides control over constant expenses, behind investments in receiving profit of each let-out type of a product, behind observance of the range of output. Such accounting reveal uncontrollable the centers of responsibility of expenses, distinction between profitable and non-profitable operations, behavior of expenses concerning standards. The basic principle of control is dependence: material - live work - overhead costs.

For this purpose use the elementary expression for calculation of coefficient of control of expenses:

- Straight lines or variables (carried - not carried) overhead costs.

- Main materials + Live work (primary expenses).

Other important point of accounting of product cost on variable expenses is communication of accounting with the analysis of profitability of production which forms information for calculation of an optimum ratio of volume and profit.

On variable expenses it is necessary to refer its direct influence on establishment of the prices on products, stimulation of productivity of various segments of business to advantages of a choice of the principle of calculation.

The system a direkt-kosting develops according to improvement of control systems. Flexibility of planning and adoption of administrative decisions demanded input in system a direkt-kosting of budgets (estimates) and tasks, the analysis of their execution. The direkt-kosting is feature of modern system use of standards (norms) not only on variable costs, but also for constants, in particular by variable part of constant overhead costs. The standard direkt-kosting is means of achievement of an ultimate goal of the enterprise - receiving net profit.

For an assessment of production stocks and calculation of product cost by the companies two types of the account can be used: traditional, assuming distribution to production of all expenses, and on the basis of variable expenses. Division of expenses into constants and variables is based on drawing up the profit and loss report in a format of a contribution of different types of expenses which is suitable for adoption of internal administrative decisions, than the report in a traditional form better.

The format of a contribution divides costs of variables and constants, and at first variable expenses are subtracted from sales proceeds to get variable profit. This size is considered as a source of a covering of constant expenses, and remaining part - as profit on realization for the period. The profit and loss report in a format of a contribution pays attention to behavior of expenses that helps carrying out the analysis of interrelation of expenses, sales volume and profit, to an assessment of quality of management and planning.

At prime cost calculation on variable expenses to product cost carry only those expenses which change at change of outputs. Usually they include direct material, direct labor and variable production overhead costs. At the same time constant production overhead costs aren't distributed on production because are considered as the expenses relating to the period of time, like marketing and administrative expenses (fig. 1). This method call also prime cost calculation on a factor cost (a direkt-kosting or a marzhinal-kosting).

Let's consider calculation of prime cost of a unit of production with use of both methods on the example of the conditional enterprise, the output of the only which type of production in a year makes 6000 products, and the structure of expenses is presented in tab. 8.6.

Table 8.6 - Structure of expenses for production and production realization one thousand tenges

Indicators	Value of an indicator
Variable expenses on a unit of production:
Direct material costs	2
Direct labor costs	4
Variable production overhead costs	1
Variable marketing and administrative expenses	3
Constant expenses in a year:
constant production overhead costs	30 000
constant marketing and management expenses	10 000

Let's calculate full prime cost of a unit of production and prime cost of a unit of production on variable expenses (tab. 8.7).

Table 8.7 - Calculation of prime cost of the made unit of production one thousand tenges

On full expenses
Direct material costs	2
Direct labor costs	4
Variable production overhead costs	1
Total prime cost on variable expenses	7
Сonstant production overhead costs (30 000 thousand tenges. / 6000 units)	5

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