he analysis of expenses and creation of a cost management system. Expenses exist not in order that to count them. They exist that to reduce them - Tayichi It (the founder of the Toyota production system directed on total decrease in operational expenses in the organization). From this position it is necessary to consider a cost management system.and creation of a cost management system:
. Collecting all possible information on expenses at the enterprise - cost (the prices of resources, compensation rates, etc.) and operational (account coefficients, standards of expenses of time, the characteristic of the performed work) business characteristics. All these data arrive in system of management accounting by means of so-called primary documents. In them the fact of the performed work and quantity of the used resources are fixed. Primary documents are filled in on places of emergence of expenses. Data on expenses can gather manually or with use of information technologies. Certainly, more perfect form of data collection assumes use of software products of processing.
. Group of expenses according to the chosen classification.
. Procedure of allocation of costs. Consists of three stages: 1st - gets out object of the accounting of expenses; 2nd - selection and accumulation of the expenses relating to this object of the account; 3rd - gets out a method of transferring of expenses of auxiliary services on production divisions.of allocation of costs: of base and principles of allocation of costs; of formats of primary forms of account about expenses; of a technique of filling of primary forms of account; of a technique of processing of primary forms of account, allowing to distribute expenses between types of products, objects of the account and kinds of activity; of formats of administrative reports on expenses.
. Identification of important and controlled expenses.
. Detailed studying of each item of expenditure.
. Choice of a method of calculation of prime cost.
. Analysis. Consideration of possibility of decrease in expenses. Analysis of possibility of reduction of influence of adverse factors. Definition of the periods and the reasons for which there are sharp changes: analysis of expense-volume-profit (CVP analysis) - process of combination of information on behavior of expenses with information on the income from realization for the purpose of planning of the income, expenses and profits for various levels of volume; if the analysis - the type of the analysis investigating effect of change in parameter on results. In other words what-if shows the analysis as all parameters of the project (the budget or the plan) change at change of the key. It can be production price, sales volume, output, a salary of the personnel, a rate of taxes, etc. Quality of carrying out what-if of the analysis depends on model of the project used for this purpose. It has to be full, precisely reflect interrelations and use acceptable estimates. If the model full and precisely reflects interrelations of power, expenses and the revenue, then the remained question is an accuracy of used data. Specialists in planning test models by a variation of key estimates. The sensitivity analysis is for this purpose used [12]; sensitivity analysis - the analysis of effect of change of parameter on the decision, instead of on result. In other words it is process of a selective variation of key estimates of the budget or the plan. He allows to identify estimates which are especially critical for the decisions which are based on this model. For example - the labor necessary for production of each product, serves as important parameter in the course of drawing up the preliminary budget. Little changes in this parameter involve considerable changes in a profit indicator.reasonable classification of expenses is of great importance for the correct organization of the accounting of expenses. Within management accounting of expense share on category depending on what administrative problem should be solved:
. Classification of expenses for calculation of prime cost of made production, estimation of cost of stocks and the got profit: and expired. Entering expenses - those means, resources which were acquired, are available and, as expected, have to bring in the income in the future (in a balance asset - stocks of materials, stocks in a work in progress, stocks of finished goods). Expired - during the reporting period were spent and lost ability to bring in the income further. It is necessary to consider that redistribution of money isn t an expense; and indirect. Expenses belong to straight lines (conditional and variable), directly connected with process of production of a concrete type of production and which can be i...
