Управленческий учет на предприятии

If the enterprise realizes a unit of production, using at calculation of its prime cost variable expenses, in the profit and loss report the sum of 7 000 tenges will be reflected. and any unit of production being in stocks, will be considered on 7 000 tenges.

Using this, and also some additional information (tab. 8.8), it is possible to make profit and loss reports with use of various approaches (tab. 8.8). [25]

Table 8.8 - Additional data for drawing up the profit and loss report

Indicators	Unit of measure	Value of an indicator
The remains of finished goods for the beginning of year	units	-
Quantity of production made in a year	units	6000
Quantity of production realized in a year	units	5000
The remains of finished goods on the end of the year	units	1000
Price of a unit of production	one thousand tenges.	20
Marketing and management expenses:	one thousand tenges.
Variable expenses on a unit of production	one thousand tenges.	3
Constant expenses in a year	one thousand tenges.	10 000

Questions for self-checking

1. Essence of system dirket-kosting

Situational task

Situational task 1.

Calculate the income (loss) from primary activity on a method a direkt-kosting if it is known that the volume of realization is equal cell phones is equal 600 000 tenges, variable prime cost is equal 400 000 tenges, constant expenses are equal 50 000 tenges.

Situational task 2.

Calculate a margin with variable prime cost on a method a direkt-kosting if it is known that the income from realization is equal 400 000 tenges, variable expenses of 200 000 tenges.

Situational task 3.

Calculate the income from production realization if it is known that total amount of variable expenses is equal 60 000 tenges, constant expenses of 20 000 tenges, the income from an osnovnoydeyatelnost is equal 30 000 tenges.

Situational task 4.

Calculate critical output. If it is known that constant expenses are equal 38393 tenges, the price of a unit of production 220, variable costs of a unit of production 163,64.

Situational task 5.

Calculate marginal запасв percent if it is known that the marginal stock is equal in monetary units of 60 000 tenges. Total amount of revenue is equal 30 000 tenges.

Tests

1. In what direkt-kosting system essence?

A) product cost is considered and planned only regarding variable expenses;

B) product cost is considered and planned both regarding variables, and regarding constant expenses;

C) product cost is considered and planned only regarding constant expenses;

D) as a part of prime cost overhead costs aren't considered;

E) product cost is estimated according to the established estimates

2. As product cost pays off at Direkt-Casting system:

A) only variable expenses are considered;

B) norms and the standards, are considered by established firm;

C) are considered change of tariffs for energy;

D) change of services and compensation are considered;

E) standards are developed;

3. What is the distribution of expenses:

A) process of reference of expenses to certain objects to expenses;

C) registration unit on which data on expenses gather;

C) the cost of processes, production of works is measured;

D) constant expenses;

E) organizational division, contract

4. When object of calculation of expenses is the advertizing department, the salary of the head of department will be classified as:

A) constants and straight lines;

C) variables and indirect expenses;

C) variables and factor cost;

D) constant and indirect;

E) there is no answer.

Literature

1. A.P. SMOLSKIY. Prime cost calculation on variable expenses as the instrument of management// «Economical department» No. 7 (61), July 2008

Chapter 9. Standard costing of prime cost and analysis of deviations

9.1 Essence of system of accounting of prime cost on standard costs

The standard method of the accounting of expenses was developed in the 1930th years in the USSR on the basis of the American standard-kost system. The standard-kost system arose in the USA at the beginning of the XX century. The name standard cost means the prime cost established in advance. The essence of this system is that that has to occur, instead of that occurred is brought in the account only, and the arisen deviations are separately reflected. The main objective of this system - to consider losses and deviations in enterprise profit. In its basis accurate, firm setting standards of expenses of materials, energy, working hours, work, a salary and all other expenses on production lies. And the established norms can't be exceeded. Performance them even for 80% means successful work. Excess of norm says that it was established mistakenly. The standard method of the account and calculation of product cost is characterized by that on each product on the basis of existing rules and estimates of expenses preliminary accounting of standard prime cost of a product is formed. The account will be organized so that to subdivide all current expenses into an expense on norms and deviations from norms. Data on the revealed deviations allow to operate prime cost of a product and at the same time to calculate actual cost by addition to standard prime cost (subtraction from it) the corresponding share of deviations from norms and changes of norms on each article. The standard method of the accounting of expenses allows, without waiting the terminations of month, to have actual cost of products and regularly to analyze the reasons of deviations, to reveal responsible.

The purpose of the accounting of prime cost is timely, complete and reliable definition of the actual expenses connected with production, with calculation of actual cost of separate types and all production, and also with control of use of material resources and money. For achievement of this purpose expenses which form product cost, have to be proved taking into account requirements «Expenses», and also industry methodical recommendations about formation of product cost (works, services).

A standard, as the term is usually used in management accounting, is a budgeted amount for a single unit of output. A standard cost for one unit of output is the budgeted production cost for that unit. Standard costs are calculated using engineering estimates of standard quantities of inputs, and budgeted prices of those inputs. For example, for an apparel manufacturer, standard quantities of inputs are required yards of fabric per jean and required hours of sewing operator labor per jean. Budgeted prices for those inputs are the budgeted cost per yard of fabric and the budgeted labor wage rate.

Standard quantities of inputs can be established based on ideal performance, or on expected performance, but are usually based on efficient and attainable performance. Research in psychology has determined that most people will exert the greatest effort when goals are somewhat difficult to attain, but not extremely difficult. If goals are easily attained, managers and employees might not work as hard as they would if goals are challenging. But also, if goals appear out of reach, managers and employees might resign themselves to falling short of the goal, and might not work as hard as they otherwise would. For this reason, standards are often established based on efficient and attainable performance.

Hence, a standard is a type of budgeted number; one characterized by a certain amount of rigor in its determination, and by its ability to motivate managers and employees to work towards the company's objectives for production efficiency and cost control.

There is an important distinction between standard costs and a standard costing system. Standard costs are a component in a standard costing system. However, even companies that do not use standard costing systems can utilize standards for budgeting, planning, and variance analysis.

The expenses connected with production (works, services), according to «Expenses» it is recommended to group in the following articles of accounting:

- factor material inputs;

- factor cost on compensation;

- other factor cost;

- general production expenses.

The enterprises can make changes to the list and structure of articles taking into account features of the organization and production technologies of this or that branch, and also specific weight of types of expenses in product cost. In industry methodical recommendations about formation of product cost (works, services) in the industry it is supposed to group expenses in a section of twelve articles of expenses, in agriculture - ten, etc.

Existence of features in creation of the analytical accounting of expenses allowed to define and allocate types (methods) of accounting as job order, poperedelny, poprotsessny. At the same time, in modern conditions more and more necessary there is a confirmation of effectiveness and efficiency of control of expenses of the enterprise, the account organization in places of their emergence, types of production and responsibility of divisions. To realize these requirements by means of only features of the accounting of expenses and during economic transformations it isn't enough accounting of actual cost.

Calculation turns into system of measurement of expenses for production, definitions of an economic benefit of activity of the enterprise. Set of knowledge which will join in this system, management functions unite, first of all. Everyone who carries on business needs to know them, and management accounting is urged to provide for this purpose the necessary mechanism. The main criterion of functioning of system of the accounting of expenses is its controllability.

For control of product cost use system of a standard method of the accounting of expenses and standard accounting. The standard cost management system represents set of procedures on planning, rationing, drawing up the internal reporting, accounting of product cost, implementation of the economic analysis and control on the basis of standard use of resources.

This system is effective for the enterprises which process of activity consists of a number of the general or repeating operations. Let's say that in shop No. 1 at production «And» operation No. 2 will repeat seven times. Standard costs for this operation make 30 c.u., then cumulative standard costs will equal 210 c.u. Comparing the actual expenses with cumulative standard costs on each operation, it is possible to supervise them effectively. If operations don't repeat, accounting procedure on standard expenses is complicated. In that case there will be no basis of supervision over repetition of operations, therefore, it will be difficult to establish norms of expenses and control of them.

The purpose of system of a standard method - full use of production factors and economical housekeeping. Proceeding from this purpose, the essence of standard system will consist in the following:

- costs planning on the basis of the norms providing achievement of goals;

- documentary confirmation of expenses at the time of their emergence, on the basis of norms, standards and their changes;

- reflection of expenses on accounting accounts in system of accounting of prime cost on standard expenses;

- establishment of deviations on expenses, their account, the analysis and regulation.

It is more expedient to operate expenses in a section of divisions, at a certain level of profitability. For the size of the deviations influencing result of activity, the unit manager (fig. 9.1) in that case will have to answer.

On the basis of synthesis of theoretical and practical experience of the enterprises applying models of the standard account, it is possible to allocate three options of the organization of standard calculation of expenses.

During the period of activity of the enterprise on accounting accounts movement of resources is estimated according to the established standards. Deviations from standards collect and at the end of the reporting period join standard costs.

Parallel accounting of the actual and standard costs.

The result of comparison of the actual and standard costs will make their deviations:

Actual - Standard = + / - expense Deviations expenses, (9.1)

Information on expenses is provided in two estimates: on actually developed expenses and standard size of expenses of the actual volume of the made production, the performed works, the rendered services.

3. The account in the mixed way (it is carried out in two options). The first option provides that all unaccounted deviations during the reporting period remain in the work in progress remains. The difference between the standard sum of expenses for production and standard cost of commodity release is for this purpose estimated.

The second option is based on daily control of expenses. Therefore the established deviations by comparison of the actual expenses to the estimated volume of output at standard prime cost aren't considered anywhere and not generalized. The work in progress is estimated at standard prime cost.

As we see, there are various methods of the data acquisition, standard expenses used for reflection, but this distinction generally procedural character, and estimation of cost of the actual stocks and calculations of the size of profit don't depend on applied this or that method.

Reforming of the monitoring system demands development of norms and standards on the basis of operating market prices. Thus it is necessary that standard product cost was lower from market price and, respectively, would provide necessary level of profitability. It isn't necessary to forget that in market conditions to standard costs it is necessary to go from market price. It is necessary to develop special mechanisms of its tracking and neutralization for elimination of influence of inflation, for example, use in standard systems of natural indicators and introduction of regular adjustments of cost sizes.

Advantage of system of the standard account and control.

1 . Detection promptly deviations of the actual expenses from existing rules of use of raw materials and materials, a salary and other production expenses, their reasons and influence on product cost.

2 . The organization on separate sites of production of systematic supervision over deviations from existing rules allows to eliminate defects quickly.

3 . Use of system of the standard account and control is universal. It doesn't contradict methods of the accounting of expenses and calculations of product cost which developed, and on the contrary, provides need of group of expenses on separate objects of the account.

4 . Productive information of system is used by heads of appropriate levels of management for statement of the list of production targets and terms of their finishing to performers, and also updating of the made administrative decisions.

9.2 Types of standards

Each enterprise has own organizational structure which is defined by existence and interaction of its divisions. Management of divisions has to concentrate on global strategic problems and decisions. It is reached by a combination of the independent control exercised by managers of divisions (the lowest level), and the increased control from the top management.

The division headed by the head, bearing responsibility for results of his activity, in foreign practice received the name «responsibility center». The center of responsibility is a field of activity within which the manager bears responsibility for results of activity which it and has to supervise.

Main goal of the accounting of responsibility is assistance to the bottom level of the management in drawing up budgets (plans) and an assessment of results of activity.

At the heart of definition of responsibility division of expenses into two groups lies: controllable and uncontrollable. For ensuring the current planned control on expenses, the income the great value has the account on the responsibility centers in a section of items in the budget. On the basis of data of the accounting of each division the report on implementation of the plan (budget) regularly is formed. The account and assessment of activity of divisions can be carried out on the basis of prime cost calculation on standard costs and the analysis of deviations. Distinguish ideal, basic, current norms.

Ideal norms are the minimum norms of expenses which have to correspond to ideal highly effective conditions of production. In activity of the usual enterprises such conditions can't be met therefore ideal norms have to serve as criterion by which it is necessary to be guided in achievement of goals.

Basic norms of expenses remain invariable for many years. Such approach in rationing is positive because allows to compare the actual expenses during the period to basic standard costs. As a result, dynamics of the prices, labor productivity is studied; the tendency of efficiency and many other is defined. At the same time, it is necessary to specify the main shortcoming: in basic norms the current changes aren't considered.

The current norms of expenses are the most often than other norms are applied in practice of the enterprises. These are some kind of ideal norms, but achievable and including a number of deviations from the purpose to which exception workers have to aspire. On the one hand, achievable norms can be various on difficulty degree: rigidly achievable norms (70% of performance), less rigid norms (from 90% probability). In any case it is impossible to plan norms which can't be reached, but also easily achievable norms hardly can serve as the purpose for work incentives.

The most effective approach in regulation of expenses is management of them at an emergence stage. In the course of production are consumed material, a manpower, services - on them and should be established standards.

In world practice there are two approaches to definition of standard costs:

1) according to actual data of last periods. This approach is simple, but errors of last years can be not noticed and are automatically transferred to operating work practice;

2) with the help technician and analysis techniques. The second approach is more rational because each operation is studied, materials, work, the equipment, a choice of suppliers, as establishment of reasonable norms and control over them provides.

Norms on the materials most acceptable for operation are established proceeding from exact quantity of materials, taking into account inevitable losses during production.

The standard cost of materials is defined by work of their standard quantities on standard prices.

At establishment of the price of materials consider:

- possibility of establishment of business contacts with suppliers of materials and attraction them to management;

- qualitative characteristics of materials;

- alternatives of ways of delivery of raw materials;

- sources of payment of deliveries of materials and many other things.

Standards of expenses for work are established on the basis of the analysis of each operation and the direction on elimination of any unnecessary elements reducing labor productivity. For this purpose it is necessary to analyse:

- all kinds of activity on various operations;

- admissible time for each operation;

- to study possibility of elimination of unnecessary elements in production;

- efficiency of working conditions;

- time expenses (in normo-hours) for performance of operations by the average worker;

- compensation rates at the admissible standard of time.

So, to determine standard labor costs by each operation, it is necessary to apply the coordinated rates of a salary at an admissible standard time.

Overhead costs share on constants and variables and are distributed on each object of expenses. Norms of overhead costs are defined separately on constants and variable overhead costs.

Constant overhead costs don't depend on change of outputs, in the short-term period remain invariable. Therefore rationing of constant overhead costs of single operation is considered unacceptable. From the point of view of control constant overhead costs should be unified and distributed on production. Thus unallotted overhead costs should be carried on rise in price of prime cost of realized production.

Variable overhead costs at system of accounting of prime cost on standard costs pay off on hour rates of distribution of the overhead costs, increased by a standard time, instead of on the actual operating time.

So, if to consider that process of production of a ready-made product is a set of operations which consume resources on norms and provide production of a concrete product, standards have to reflect constantly the current situations, be specified and be corrected.

For each operation it is necessary to conduct cards of the accounting of standard costs (tab. 9.1).

Table 9.1 - Sample of a card of the accounting of standard costs

Expenses, type of operation	Quantity, kg	Standard price, c.u.	Division	Total
			1	2	3	4
Main materials 1 2	100 50	15 14	350 350	1500 1500		350 350	1500 700 2200
Labor costs	Time standard	Standard rate of a salary
General production expenses	Time standard	Standard rate of overhead costs
Total expenses

Standards on materials, work and variable overhead costs when performing production operations have to be established in places of their consumption and in interrelation with constant overhead costs of a product.

From the point of view of efficiency of the accounting of expenses it is possible to allocate the accounting of the actual (last) expenses and the accounting of standard (standard) expenses called in world practice by the account on standard-kost system. The most progressive - is the accounting of standard costs. Its essence that that has to occur, instead of that occurred is brought in the account only. Performance them even for 80% means successful work, and at the correct statement of the account big accounting staff isn't required. The more steadily the enterprise works, the account and calculation become less labor-consuming. From the point of view of efficiency of the accounting of expenses it is possible to allocate the account actual (last, historical) expenses and the accounting of standard (standard) expenses called in world practice by the account on standard-kost system. The most progressive - is the accounting of standard costs, especially in the conditions of the market relations and the competition. Main objective of system of the standard account is full use of production factors and economical implementation of economic activity.

9.3 Management by exception

Purpose of a standard method of the account - establishment and systematization of deviations from norms and standards. Deviations from norms - it is the revealed difference between the actual and standard costs. Process of calculation and definition of the reasons of a difference between the actual and standard values is called as the analysis of deviations. When there is too much indicators, deviations are analyzed selectively, and only what exceed the limit set by the organization. Such management of expenses is called as management by exception.

All variety of methods of identification of deviations can be reduced to two basic: to method of documenting and settlement method.

The method of primary documenting of deviations differs simplicity and universality. He allows to reveal the absolute size of deviations by quantity of an expense prior to the beginning of or at the time of commission of economic operations. In most cases he demands the preliminary permission of the admission of deviations from higher level of management and by that provides strengthening of control of use of resources.

The settlement method demands analytical approach to determination of size and the reasons of formation of deviations. Its advantages - in possibility of more various application, including for finding of deviations which can't be documented. Deviations from standard estimates of expenses on the organization, service of production and management can be revealed only a settlement method.

At the accounting of deviations from norms on raw materials and materials first of all the nomenclature of the reasons of deviations and their responsible is established uniform for the organization, the system of their digital designation is developed.

The main methods of identification of deviations are:

* alarm documenting (apply at the compelled replacement of materials and holiday over limits of piece materials, semi-finished products and components, write out the special document having special designation (a strip on diagonals, other color), in which specify the reason and responsible for deviations, and in certain cases give calculation of deviations);

* the accounting of partionny and continuous cutting of a material (in the registration cards opened on each party of a material, write down quantity of the material given to a workplace, number of the preparations made of this party, quantity of the received waste and an unused material, by comparison of quantity of actually spent materials to an expense on norms the economy or an overexpenditure is established);

* predesign of deviations on the actual compounding of start of materials in production (it is applied in productions where raw materials and materials are consumed in the form of a mix, deviations come to light comparison on each component of a mix of an expense on norm and actually);

* inventory method (demands inventory of the remains of unspent materials or preparations in shop storerooms and on workplaces for date of identification of deviations, thus standard costs are excluded from total amount of deviations on finally defective details and products and deviations owing to replacement of materials).

By means of a method of absolute differences the factorial analysis of change of material inputs is carried out.

Possible reasons of deviations: the changes in price in the market, miscalculations of supplying and procuring service on search of optimum suppliers, the bad stockpile management which has led to urgent purchases at higher prices, additional costs of transportation, and also other reasons which arise owing to purchasing activity.

At the accounting of deviations of labor costs apply the same methods, as at the accounting of raw materials and materials: method of alarm documenting, method of partionny and continuous cutting, inventory method.

The possible reasons of deviations arise at increase of the standard rate which hasn't entered into norm, discrepancy of the category of work and the category of the worker performing this work, excess of level of the awards which haven't been considered in a standard rate, different surcharges to the standard quotations, caused by deviations from technological process, shortcomings of the production and management organization.

Deviations on work can be supervised by heads of shops, divisions, but their most part gets out of control managers of the lowest and average levels.

1. Essence of management by exception

Heads constantly appear before need to resolve the problems preventing to achievement of strategic objectives of set for the organization, for example, it can be:

1. identification of marriage of the supplier;

2. delays in delivery and increase of their cost;

3. untimely performance of production targets;

4. complexity of correcting influence on decrease in growth of product cost;

5. dissatisfaction of clients with the executed orders on terms and quality;

6. discontent of the personnel;

7. and many other things.

For effective control over arising problems and managements of events the head needs to find the time not for all details of processes, and to allocate key, to supervise and operate them. Management by exception is the system of activity based on identification and finishing to data of heads of only those signals who demand its personal attention. Differently, it is the system aimed at simplification of work of the head at the expense of division of all business information on two parts:

1. subordinates can cope with one,

2. another demands intervention of the head.

Let's consider the main components of management by exception.

Such components six:

1. Measurement is an assessment, often quantitative, different types of activity in which the head was engaged in the past or carries out now. Without a similar assessment identification of the exceptions demanding interventions is impossible.

2. The forecast is the analysis of the estimates received at measurement based on understanding of problems of development of the organization and extrapolation of revealed tendencies on the future.

3. Selection - ensuring knowledge of criteria by which the administrative personnel should be guided at achievement of the purposes facing the organization.

4. Supervision - a stage of assessment of the situation which supplies to the head the information on current situation.

5. Comparison - an actual state of affairs is compared with planned, deviations from the norm are allocated, demanding attention and are led up to an appropriate level of the management.

1. Decision-making - implementation of the actions necessary in order that:

1. first, to restore control of a course of events,

2. secondly, to correct standards of an assessment of business information according to the changed situation,

3. thirdly, to use the opened opportunities.

2. What gives to the head management by exception?

For the companies using this method of management, the real administrative effect is established:

1. Saving of time of the head who has an opportunity to deal with only few more considerable problems, providing the solution of other numerous tasks to subordinates, i.e. delegating it appropriate authority;

2. Concentration of time on more important directions in the management sphere;

3. Filtration and information distribution for decision-making on various levels;

4. Reduction of number of made decisions which daily the head should accept, thereby, reducing load of nervous system;

5. Increase of validity of decisions and reduction of probability of emergence of mistakes since the method forces to study deeply last experiment on the saved-up statistics for decision improvement of quality;

6. Growth of efficiency of use of the qualified employees;

7. The prevention of the deviations, allowing to avoid emergency situations;

8. Interaction improvement between divisions.

The system of financial control by means of which it is possible to analyse in details deviations of the actual results from standard and budget i.e. to obtain data allowing to operate expenses more effectively, is called as prime cost accounting on standard expenses. Prime cost accounting on standard expenses is most applicable for the companies which activity consists of a number of the general or repeating operations and where it is possible to define quantity of the initial resources necessary for production of each unit of production. Especially it is expedient to apply it at the manufacturing industry enterprises, for example, in mechanical engineering.

1. Analysis of deviations.

Profit as the main indicator of work of the enterprise, can have a deviation from the planned value which in turn can be divided into separate components.

Management of expenses in modern ERP systems.

Traditional methods assume receiving deviations only after carrying out the financial operations registered in the ledger, i.e. only after commission of actions caused a deviation. Thus it is already impossible to prevent deviation emergence, and it is possible to punish the guilty only. Especially it concerns the domestic methods of the standard account considering as obligatory, for this purpose application of 16, 15 and 40 accounts for registration of deviations at the accounting of expenses in mechanical engineering.

Modern systems of planning of resources assume management of expenses, supervising performance of the planned actions even before their performance. Thus, there is an opportunity to operate compliance of intentions of performance of the actual actions to planned (standard) actions even before their actual performance. Management of expenses is subordinated not to expenses as that, and to sales plan performance with control of the planned standards, and according to expenses.

Let's consider as management of expenses in some prototype of such system is organized.

1. Management of deviations in the price of materials.

The so-called magazine of commercial agreements is applied to deviation control from target prices:

Material code - the Code of communication of the nomenclature.

Target price of a material - the Currency sum Start date of action of the price - Initial date Date of the end of action of the price - Final date Planned transport and procuring costs - Overhead costs Of any period can be established target price, as the general for all, and separately for each alleged supplier. As a result already when forming demand target price is offered to the supplier in the document. If the supplier offers other price in the invoice for payment, already at registration of the account the deviation and only the person possessing the corresponding rights will be registered, can allow to confirm such purchase. When using a material on which there is a price deviation, it is possible to calculate influence of this deviation on product cost taking into account the registered reason for rejection. The system allows to supervise influence on cost of purchases of transport and procuring expenses comparison of the overhead costs specified in the commercial agreement (a field Overhead costs) with the overhead costs distributed by means of special tools on documents of purchases. Besides, if there is a restriction in delivery time, we can choose the supplier with the smallest time of delivery.

The standard quantity of the material used for production of production (semi-finished product), is put in the specification of production (semi-finished product):

At start of the production order the planned quantity (the shipping consignment note the field Offer) is offered and in attempt to release the quantity (field Consumption) differing from planned or replacement of a material (field Nomenclature), it is possible to check this action by the operation «Approvals», for example, the economist or respectively the technologist of shop. At the statement the reason for rejection is surely fixed.

If the approved actual quantity nevertheless differs from planned, the deviation for the analysis is determined by target price.

1. Deviation on a salary rate.

The standard rate is fixed in the table of category of expenses (field Prime cost). The code of category of expenses corresponds to a code of a profession and a category code. In a planned route the code of category of expenses conforming to requirements of technological process is specified.

If in a route of the production order (route map) the category of expenses changes (replacement by the expert of other qualification), the approved replacement will be offered at implementation of the production order and the deviation will be recorded in change of actual cost of production.

Then the reason of the approved replacement is registered.

The standard time of performance of operation for the specified qualification of the personnel (field Working Center) is fixed in a route of production of production (field Performance Time).

At registration of performance of operation the system offers a standard time which changes on real (a field Hours). Also the system offers number of release (field Quantity) planned by request which also changes on real quantity.

As a result deviations on productivity (to performance time in hours and number of release) can be recorded.

In each case the reasons of deviations are fixed and the responsible center of expenses is defined. Variable overhead costs if there are consumption standards (auxiliary materials are similarly supervised join in the specification, materials and the services consumed by the equipment join in a route, as consumption of the working center).

The deviation of constant overhead costs is supervised by standard comparison for the center of expenses described in the special standard specification, with real consumption of materials or the services, registered in the write-off magazine.

As you paid attention, the system allows not only to register deviations, but also to prevent them, that is to operate expenses in real time. Thus there is no need artificially to apply 15, 16, 40 accounts by means of which consequences of deviations are fixed, and remains opportunity only to define the reason of violations. Only on constant expenses we have no in standard functionality of real opportunity to supervise consumption that is easily remediable at small modification of system for control at consumption. If you read Igor Karpatchev's article «About styles and classes» (http://www.cfin.ru/itm/styleclass.shtml), above-mentioned opportunities are indispensable attribute of systems of the class «The Large Integrated» of system and partially the system class «Averages Integrated» which gravitate to large (the same It concerns to some to «New players») only summary of some opportunities of ERP of systems. Except management by exception of system allow to calculate planned product cost on variable expenses before start of the production order for production of production and to receive accounting of actual cost after implementation of the production order. Also, there is a functionality and special decisions of the partners, allowing to distribute and the overhead costs which haven't been considered at calculations. Conversation on prime cost formation in ERP systems is already a subject of the separate story.

9.4 Formulas of deviations

In turn the general deviation on production costs is analyzed on the basis of making deviations

In mechanical engineering and the most powerful deviations on production costs are especially important. Therefore we will consider further only components of deviations on production costs.

1. Deviations on materials

Deviation at the price of materials (OTsM) equally:

OTSM = (NTS - FTS) Ч KM, (9.2)

where: NTs - standard price of unit of materials;

FTs - the actual price of bought unit of materials;

KM - quantity of the bought material.

Main reasons for deviations:

1. Negative deviation because of low efficiency of work with suppliers.

2. Negative deviation owing to market rise in prices of suppliers.

3. Positive deviation in view of poor quality of the material found at entrance control.

4. Positive deviation in view of poor quality of the material found during production.

5. Price increase by the supplier for urgency of delivery.

6. Positive deviation in view of discrepancy of a material to technical process.

Deviation on use of materials (OKM) equally:

OKM = (OIL COMPANY - FC) Ч NTS, (9.3)

where: The Tax Code - standard quantity of the materials necessary for the actual output;

FC - the actual quantity, the used materials;

NTs - standard price of materials.

Main reasons for deviations:

1. Positive deviation because of low control of movement of materials between warehouses.

2. Positive deviation because of low control of receiving in shop and deliveries of materials in production.

3. Positive deviation because of purchase of materials of poor quality.

4. Positive deviation because of thefts.

5. Deviations because of change of technological process.

6. Deviations in view of changes of requirements of quality control .

The general deviation on materials (OOM) is equal:

OOM = NZ - FEDERAL LAW, (9.4)

where: NZ - standard costs on materials for the actual output.

Federal Law - the actual expenses of output.

Thus it is necessary to consider that for calculation of the general deviation it is necessary to allocate from a deviation at the prices of the bought materials a deviation at the prices of the used materials.

The deviation on a rate of a salary (OSZ) is equal:

OSZ = (NSZ - FSZ) Ч FCH, (9.5)

where: NSZ - a standard rate of a salary;

FSZ - the actual rate of a salary;

FCh - the actual number of the fulfilled hours.

Main reasons for deviations:

1. Rate increase on request of the personnel.

2. Rate increase at overtime work.

3. Rate increase when averaging rate.

4. Rate increase when using the worker of bigger qualification.

Deviation on labor productivity (WHOLESALE) equally:

WHOLESALE = (LF - FCH) Ч NSZ, (9.6)

where: LF - a standard time in the hours, spent for the actual output;

FCh - the actual time in the hours, fulfilled for the considered period

NSZ - a standard hourly rate of a salary.

Main reasons for deviations:

1. Deviation increase because of materials of poor quality.

2. Deviation increase because of low-quality maintenance of machines.

3. Deviation increase because of use of the new equipment.

4. Deviation increase because of change of technological processes.

5. Change of deviations because of change of norms of quality control.

The general deviation on work (OOT) is equal:

OOT = NZ - FEDERAL LAW, (9.7)

where: NZ - standard costs on the actual output;

Federal Law - the actual costs of work.

1. Deviation on variable overhead costs.

The deviation on variable laid on expenses (OPZ) is equal:

OPZ = SNZ - FNZ, (9.8)

where: SNZ - budget laid on expenses for the actual time of work of the main workers;

FNZ - the actual variable laid on expenses the Analysis of deviations is made itemized. Main reasons for deviations:

1. Deviation on work of auxiliary workers.

2. Deviation on indirect material inputs.

3. Deviation to electricity consumption.

4. Deviation on servicing.

The deviation by efficiency of variable overhead costs (OEPR) is equal:

OEPR = (LF - FCH) Ч HCP, (9.9)

where: LF - a standard time in the hours, spent for the actual output;

FCh - the actual time in the hours, fulfilled for the considered period

NSR - a standard hourly rate of variable overhead costs.

The reasons of deviations as we see, are connected with labor productivity of the main workers.

1. Deviation on constant overhead costs

The deviation on constant overhead costs (OPR) is equal:

OPR = SPR - FPR, (9.10)

where: SPR - budget constant overhead costs;

FPR - the actual constant overhead costs.

The analysis is made itemized in a section of the centers of expenses.

Main reasons for deviations:

1. Change of a salary of workers of an average link.

2. Appointment of additional heads.

3. Change of indirect material inputs.

4. Deviation to electricity consumption.

Deviations on overhead costs consider from positions of compliance of the actual production laid on expenses them to the sum distributed on types of products on in advance established norms of absorption. Thus overhead costs divide into constants and variable components.

Deviations on constant laid on expenses - it is a difference between standard constant laid on costs and the actual constant expenses. The analysis of deviations demands comparison of the sums of the actual and standard costs under each article of the estimate. The reasons of deviations can be the most various, for example unplanned carrying out repairs, salary revision to servicemen, etc.

Absolute deviations on variable laid on expenses - it is a difference between the standard size of variable laid on expenses and the actual variable laid on expenses. Relative deviations from the budget expenses corrected on the actual amount of works are defined by separate calculations. On each of articles of the estimate there can be various reasons of deviations. Deviations of laid on expenses by efficiency (HP) count as a difference between output in the normo-hours (NH) and actually spent time of work (FCh) for the considered period, increased by a standard rate of variable laid on expenses (NANOSECOND):

NR = (LF - FCh) Ч NANOSECOND, ( 9.11)

The main reason for these deviations - labor productivity change.

One of the main advantages of standard-kost system consists that at its correct statement big accounting staff as deviations from standards are considered only isn't required. The more steadily the enterprise works, especially productions are standardized, the account and calculation become less labor-consuming.

At the same time a number of shortcomings is inherent in a standard method at its use in practice. For example, deviations are often incorrectly considered: they come to light calculations for the long period, aren't always documented, their integrated account without definition of the reasons and responsible is kept, the sums of unaccounted deviations are essential.

Complex standard method of the account as information base of the budgetary process.

The standard method is applied generally in the enterprises taken with mass production, but can be applied and in sredneseriyny production. Actual cost here calculates from standard prime cost by the accounting of changes of norms and deviations from these norms. The accounting of deviations from norms will be organized depending on technical features of raw materials and materials, rationing of their expense and technology of process of production.

Table 9.1 - Deviations from existing rules are defined by a way of comparison of the actual consumption of materials on output by parties with a standard cost

Standard costs on unit of the made product	Components	definition	Influencing factors
1	2	3	4
Standard factor material inputs	Standard price of unit of materials	Assessment of expenses of a certain type of a material for the next registration period	Possible increases in the prices, quantitative changes in the market of the materials, new sources of deliveries, etc.
	Standard quantity of materials	Assessment of expected quantity of materials which will be used for production of unit of a product	Engineering specifications of products, quality of materials, technical condition of the equipment, qualification and experience of workers
Standard factor labor cost	Time standard (work expense) on a unit of production	Assessment of time necessary for each division, the machine or process to make one unit or one lot of products	Replacement of cars and equipment, change of qualification of labor
	Standard rate of compensation	The hourly expenses of work expected in the next registration period for each operation or a type of works	All-industry standards, orders of the management, contract change
Standard general production costs	Standard coefficient of variable general production expenses	The relation of total amount of planned variable general production expenses to the standard size of the indicator taken for base of calculations (most often it is an indicator of a factor cost on a salary, i.e. normo-hours of labor costs)	Change of base of calculations
	Standard coefficient of constant general production expenses	The relation of total amount of planned constant general production expenses to normal power in normo-hours of labor costs	Change of base of calculations

The general deviation of factor material inputs = the Deviation at the price of factor material inputs - the Deviation on use of factor material inputs = (the actual price - standard price) the actual quantity - (the actual quantity - standard quantity) standard price = the actual quantity the actual price - standard quantity standard price, (9.12)

The general deviation of factor labor cost = the Deviation on a rate of payment of direct work - the Deviation on productivity of direct work М= (the actual rate - a standard rate) the actual hours - (the actual hours - standard hours) - a standard rate of compensation = the actual hours the actual rate of payment - standard hours a standard rate of compensation, (9.13)

Management by exception (deviation of general production expenses). adverse deviations are reflected on the debit of these accounts, favorable - on the credit.

Questions

1. The purposes of accounting of prime cost on standard costs

2. Types of standards

3. Analysis of deviations

4. Formulas of deviations

Situational tasks

Task 1.

To count a deviation at the realization price:

Years	Actual price of realization	Budget price of realization	Volume of the actual realization
1	2	3	4
2004	20 000	22 000	200
2005	21 000	18 000	500
2006	51 000	50 000	580
2007	62 000	61 000	570
2008	80 000	75 000	620

Task. 2

To count a deviation on realization volume:

Years	Volume of the actual realization	Volume of planned realization	Standard Gross Income
1	2	3	4
2002	2 000	1 800	200
2003	2 100	2 000	250
2004	2 200	2 000	270
2005	2 900	2 000	1 200
2006	2 800	2 600	1 800
2007	2 100	2 100	1 800
2008	2 100	2 200	1 900

Task 3.

To find a cumulative deviation on the Gross Revenue:

Year	The cumulative actual Gross Income on the basis of planned prime cost	The cumulative planned Gross Income
1	2	3
2004	10 000	9 000
2005	15 000	8 000
2006	12 000	7 000
2007	18 000	6 000
2008	12 000	5 000

Task 4.

To find a deviation at the price of materials:

Year	Standard price of materials for unit.	. The actual price of materials for piece	Quantity of the bought materials
1	2	3	4
2004	200	199	60
2005	220	200	70
2006	215	200	65
2007	212	200	80
2008	210	250	85

Task 5.

To find a deviation on use of materials:

Year	Standard quantity of materials	Actually used materials	Standard price of materials for unit.
1	2	3	4
2006	16	16	200
2007	17	15	250
2008	18	12	160

Task 6.

To find a cumulative deviation on costs of materials:

Year	Actual output	Standard costs on materials on production unit	Actual costs of materials of production unit
1	2	3	4
2005	1 000	500	400
2006	1 000	500	450
2007	2 000	500	500
2008	2 200	500	480
2009	2 100	500 <...

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