ncluded in prime cost the of groups or separate orders (materials, purchased products and semi-finished products, the main salary of production workers, etc.). Expenses which can t be carried directly on group or the separate order (maintenance costs and operation of cars and the equipment, a general production, general running and other expenses) belong to indirect (conditional and constant) expenses. These expenses include in prime cost an indirect way - by the principles determined by the instruction on planning, the account and prime cost calculation at the printing enterprises; and non-productive. Production expenses are connected with production process. Expenses on container, packing, transportation, expenses belong to extra production expenses on sale and commercial collecting; main and laid on. The main expenses are directly connected with primary factors of production (the main and auxiliary materials, a salary of the main and auxiliary workers, the electric power, etc. for the capital equipment). Laid on expenses are connected with the organization of production and management. They are caused by social and economic conditions of managing and the production organization (losses from idle times, damage of material resources, etc.) [7].
. Classification of expenses for adoption of administrative decisions and planning: and variables. Variable (proportional) expenses can change depending on output (the main materials, a salary of production workers, the electric power for technical needs). Constant (disproportionate) expenses do not change depending on output (a management personnel salary, the electric power,
. Classification of expenses for control and regulation: and unregulated. Adjustable expenses - are subject to influence of the manager of the center of responsibility.group and allocation of costs is carried out depending on that is considered object of the account. Expenses are grouped in a place of their emergence, carriers of expenses, types of expenses and the responsibility centers:
. In an emergence place. Expenses are grouped in productions, shops, sites and other structural divisions of the enterprise on which planning, rationing and the account is carried out. Such group of expenses is necessary for control of overall performance of structural divisions and the enterprise as a whole. And also for distribution of laid on expenses between separate types of production at calculation of product cost (works, services).
. On carriers. Carriers of expenses call types of production (works, services) the enterprises intended to realization. This group is necessary for determination of prime cost of a unit of production (works, services).
. By types of expenses. Necessary condition for total control of expenses. This classification of expenses is in essence defined by hl. 25 RK Oil Company: material inputs, depreciation charges, expenses on compensation, other expenses. Allows the enterprise to calculate structure of prime cost of made production - a percentage ratio of separate elements of prime cost in a total cost of expenses for production (reserves on its decrease).
. On the responsibility centers. The responsibility center - structural division of the organization at the head of which there is the manager controlling expenses, the income and the means invested in this segment of business by administration (for example, plant shop). Irrespective of the size of structural division in management accounting allocate four types of the centers of responsibility: center of expenses - his head possesses the smallest administrative powers, therefore, bears the minimum responsibility for the received results. He is responsible only for production expenses. The system of management accounting is aimed only at measurement and fixing of expenses on an entrance to the center, ie rationing, planning and the accounting of costs of production is organized. Results of activity of the center (the volume of the made production, the rendered services, the performed works) aren t considered [6]; center of the income - the manager is responsible for obtaining the income (receipts), but doesn t bear responsibility for expenses (department of wholesales of trade organization, distribution department - in publishing house, department of placement of borrowed funds - in bank). Problem of management accounting - fixing of results of activity of the center of responsibility at the exit; profit center - the head is responsible as for expenses, and the income of the division, makes decisions on quantity of consumed resources and the size of expected revenue. Management accounting has to provide information on the cost of expenses on an entrance to the center, expenses in the center and the end results at the exit. The center purpo...
