(activity based costing), etc.method of accounting for costs, as well as their classification depends on the kind of management problems must be solved. Analyzing the domestic and international practice in managerial accounting, the following main tasks:
. Calculate the cost of output and determining the size of profits.
2. Management decisions and planning.
. Control and regulation of industrial activity centers of responsibility.
In accordance with IAS 2 Inventories costs are divided into direct and indirect, fixed and variable. This grouping of expenditures are widely used in managerial accounting to calculate the cost of output and determine the size of profits. For example, the division of costs for variable and constant is the basis of calculation for the administration - accounting treatment of direct costs (direct costing)., In accordance with IAS 2 Inventories to this category include the following groups of current assets: materials for use in the production process or in the provision of services; purchased and stored for resale; or unfinished products, released by and intended for further use in the production process.the analysis of the object into account Finished products should note that the cost and value of work in progress includes raw materials, direct labor costs, other direct costs and applicable indirect production costs, calculated on the basis of the normal load capacity., the production company, where the output is often dependent on external factors (such as supply of materials, components, etc.) the application of IFRS 2 would be preferable to RAS, as well as amortization of shop equipment and basic wages of workers will be charged on the unit cost of calculating the normal level of production.2 also regulates and traditional for Russia s accounting method for the full cost (absorption costing). At the same time in Russia s legislation does not regulate the inclusion in the formed in accounting manufacturing cost of production of indirect variable and fixed production costs. But according to paragraph 11 of IAS 2 Inventories variable indirect production costs included in cost of production in proportion to the actual volume of output, and fixed indirect production costs included in cost of production in proportion to the budgeted volume of production under normal conditions.provision also has a significant impact on the cost per unit of production, and production enterprises should give priority to the new standards.intensive enterprisesassets in the accounts according to international standards recognized at fair value determined by the results of their evaluation by an independent appraiser and adjusted for subsequent receipts, disposals and depreciation.accordance with IAS 16" Property and equipment, the frequency of revaluation of fixed assets affected by changes in their fair value. For fixed assets, with minor changes in fair value revaluation should be conducted every three - five years. If you re-evaluate an individual object, it is subject to revaluation and the entire class of fixed assets to which the asset.useful life of the asset and the method of depreciation shall be reviewed at the end of each year, and if you find a significant change in the expected pattern of consumption of future economic benefits to the prisoners in an asset of that period, or method should be adjusted.'s accounting standards provide for the modified lifetime of objects of fixed assets only in strictly defined cases. Given the inflation in the last 10-12 years, the cost of fixed assets, even with the officially sanctioned revaluations, is often far from fair. This leads to the fact that the share of depreciation in the unit cost can be significantly underestimated, which leads to a distortion of the financial result., Capital-intensive businesses should think about the application of international financial reporting standards for the purposes of management accounting. But do not forget that the revaluation of fixed assets - the event is expensive and can get expensive.GAAP - IFRScomparing the differences in accounting under IFRS and US GAAP (US GAAP) should pay attention to the following.
. Accounting for construction contracts. IFRS allows only one method of calculating earnings - Percent readiness object construction. Laquo; Revenue is defined as the portion of all proceeds of the contract proportional to the volume of construction work performed during the reporting period. US GAAP allows two methods of determining the proceeds: The percentage of work performed and Accounting for earnings at the conclusion of all work under the contract" , which corresponds to Russia's accounting standards.
. Write-off of materials in production. In accordance with US GAAP permitted the use of LIFO method for a...
