For a certain period of time, which are documented, economically justified and those that fully transfer the cost to the sale of products during this period.
There are the following types of expenses:
AT modern economy There are several classifications of expenses.
The types of expenses are as follows:
Separate positions that characterize certain types of costs are items of expenditure.
Based on the places of occurrence, there is such a classification of types of expenses:
Types of expenses based on the relation to employment:
All types of expenses are necessarily recorded at enterprises and organizations.
Cost items in accordance with production volumes are divided into:
Budget spending is part of Money, which are aimed at financial support of functions, as well as some tasks that the state or local governments face. 
Accounting budget spending at all levels is based on a single methodological basis, standards of budgetary security, as well as on cash costs for providing public services which are set exclusively by the government Russian Federation.
Based on the economic content, the types of budget expenditures are capital and current.
Capital expenditures serve to ensure innovation and investment. They include:
The development budget is formed as part of capital expenditures. 
Current budget expenditures are necessary in order to ensure the current functioning of local governments, state authorities, and any budgetary organizations. They are also intended for state support entire sectors of the economy. For this, grants, subsidies, subventions and so on are created. This category also includes some budget expenditures that are not included in the category of capital.
Expenditure part of budgets at all levels budget system The Russian Federation provides for reserve funds. The size of this fund does not exceed 3% of the approved federal budget expenditures.
Cash from reserve fund used in unforeseen emergencies. These include: emergency recovery work after natural disasters, emergency situations at enterprises that entail dire consequences. The procedure for spending this fund is regulated by regulatory legal acts of the Government of Russia. 
When new types of expenses appear, they are financed at the beginning of the next financial year and only if they are included in the budget. When establishing funding sources, the option of increasing the budget deficit is excluded.
The provision of budgetary funds has the following forms:
Material costs for the purpose of calculating income taxes are divided into:
Material costs are cash that cover the costs of production.
The funds spent, which are associated with the production of certain goods and are related to their cost, are called direct costs. For industrial organizations, these are wages to workers, basic materials, resources, raw materials, semi-finished products, fuel energy, and so on.
For Agriculture- is a means of wages, social insurance, planting material (seedlings, seeds), feed, fertilizer, transport costs. 
AT capital construction direct costs include the wages of workers, the cost of materials and raw materials, the purchase of parts and building structures. This includes the cost of operating construction machines and other mechanisms.
Scientific organizations have their own direct costs. These include: the purchase of special equipment for scientific and experimental work, wages, the cost of work that is performed by outside organizations or enterprises.
The decrease in economic benefits due to the disposal of assets (in the form of money or other valuable property), as well as the emergence of liabilities that lead to a decrease in capital, is called the organization's expenses. 
Types of expenses of the enterprise are divided into assets and liabilities. Assets are able to generate profit in the future, liabilities are not.
Organizational expenses are not:
Classification of budget expenditures- grouping of expenditures of budgets of all levels reflecting the direction budget funds for execution by units of the sector government controlled and local self-government of the main functions and solution of socio-economic problems.
The classification of expenses consists of the following elements:
1) code of the main manager of budgetary funds;
2) code of the section, subsection, target item and type of expenses;
3) classification code for operations of the general government sector related to budget expenditures.
| chief manager of budgetary funds | chapter | subsection | target article | program | subroutine | type of expenses | OSGU code related to expenses | ||||||||||||
Chief Budget Manager- a public authority or local self-government body having the right to distribute budgetary funds between subordinate (subordinate) to it managers or recipients.
The classification of budget expenditures contains 11 sections reflecting the direction of funds for the implementation of the main functions of the state. Sections are divided into 95 subsections.
Separate sections:
01 national issues
02 national defense
03 national security and law enforcement
06 environmental protection
07 education
08 culture, cinematography, media
09 health, physical education and sports
10 social policy
11 intergovernmental transfers.
Target Article provides a binding of budget expenditures to specific areas of activity within the subsection. Further detailing of expenditures is carried out by programs and subprograms.
The type of expenses deciphers the direction of funds within each target item.
The OSGU code for operations related to expenses consists of a group, an article and a sub-article.
Basic expenses budget organization.
In carrying out the functions assigned to them, budgetary organizations spend the budgetary appropriations allocated to them and the incoming extrabudgetary funds in accordance with the developed estimates, which, in turn, are drawn up in accordance with the current budget classifications.
In accordance with the OSGU Classification, the main expenses of budgetary organizations are mainly included in groups 200, 300.
Group I. 200 Expenses. This group is detailed by articles 210-260, 290, which group operations related to budget expenditures.
Art. 210 Wages and accruals on payroll payments. The article includes sub-articles 211-213.
211 Salary. This sub-item includes the costs of remuneration on the basis of agreements (contracts) and in accordance with the legislation of the Russian Federation on state (municipal) service, labor legislation.
212 Other payments. This subheading includes the costs of paying additional payments and compensation due to conditions employment contract, the status of military personnel and persons equated to them, as well as the status of prosecutors, judges, deputies, other officials in accordance with the legislation of the Russian Federation (compensation payments, compensation for partial payment utilities, books, daily allowance).
213 Accruals on wage payments. The cost of paying insurance premiums to state social funds, insurance tariff contributions for compulsory social insurance against industrial accidents and occupational diseases (payments from extra-budgetary funds)
Art. 220 Acquisition of works, services. This article is detailed in subarticles 221-226.
221 Communication services. Expenses for payment of contracts for the purchase of communication services for state (municipal) needs.
222 Transport services. Expenses for payment of contracts for the purchase of transport services for state (municipal) needs.
223 Utilities.
224 Rent for the use of property.
225 Works, services for the maintenance of property (repair of furniture, premises, overhaul)
226 Other works, services (payment for accommodation on a business trip, laundry, sanitation, software products)
II Group. 300 Receipt of non-financial assets. This group is detailed by articles 310-340, which group operations related to the acquisition, creation of objects of non-financial assets.
Art. 310 Increase in the value of property, plant and equipment. This article includes the costs of paying for contracts for the construction, acquisition (manufacturing) of objects related to fixed assets into state, municipal ownership, as well as for the reconstruction, technical re-equipment, expansion and modernization of fixed assets owned by state, municipal property received in rent or free use.
Art. 320 Increase in value intangible assets. This article includes the costs of paying for contracts for the acquisition of state, municipal ownership of exclusive rights to the results of intellectual activity or means of individualization, including:
Works of science, literature and art;
Scientific developments and inventions, industrial designs and utility models, breeding achievements;
Trademarks and service marks;
Know-how and objects of related rights;
Software and databases for computers;
Other intangible assets.
Art. 330 Increase in the value of non-produced assets. This article includes expenses for increasing the value of non-produced assets in state, municipal ownership that are not products of production (land, resources, subsoil, etc.), the ownership rights to which must be established and legally fixed.
Art. 340 Increase in the cost of inventories. This article includes the costs of paying for contracts for the acquisition (manufacturing) of objects of material reserves that are not related to fixed assets (food rations for military personnel and persons equated to them, building materials, timber materials, spare and constituent parts to objects of fixed assets, returnable and exchangeable containers, books, brochures, catalogs not intended for acquisition of the library fund, other printed materials (except for printed materials and periodicals (newspapers, magazines)).
Planning expenses in a budgetary organization.
The main goal of cost planning in budgetary institutions is financial support for the effective operation of the institution and its structural divisions To achieve this goal, it is necessary:
Organization of medium-term and annual planning of the institution's activities;
Coordination of the work of various departments of the institution for the provision of services, attraction and use of budgetary and extrabudgetary sources of funding;
Evaluation of the effectiveness of certain types of activities provided by the institution;
Control over the receipt and expenditure of budgetary and extrabudgetary funds by the founder and institution.
Financial planning in budgetary institutions is based on the following principles:
Completeness of reflection of income and expenses;
Target nature of expenses;
Separation of expenses;
Personal responsibility.
The financial planning system includes objects and subjects of planning. Planning objects are cash flows. Planning subjects- the head of the institution, the planning and financial service, the responsibility centers of the institution. Responsibility Center is a subdivision of an institution, a direction of its activity or an individual, for which planning and control are carried out.
Financial planning in a budgetary organization consists of a number of stages:
1) coordination with the founder of activities for the provision of services;
2) assessment of the use of available labor, material and financial resources for the provision of budgetary services and the identification of reserves of resources that can be directed to the implementation of extrabudgetary activities of the institution;
3) the choice of areas in which the institution is granted the right to carry out activities related to the attraction and expenditure of extrabudgetary funds;
4) making a list paid services who has the right to provide the institution;
5) determination of the list of property that the institution has the right to lease;
6) establishment of control volumes of activities for the provision of budgetary services in kind and in monetary terms;
7) establishment of control volumes of activities related to the attraction and expenditure of extra-budgetary funds in kind and in monetary terms;
8) coordination of plans for budgetary and extrabudgetary activities of the institution.
In the course of financial planning, the following procedures are performed:
– reviewing the milestones of the medium-term plan for the coming year and assessing the possibility of achieving them;
- drawing up an activity plan for the provision of budgetary services;
- drawing up a plan of activities related to the receipt and expenditure of extrabudgetary funds;
- preparation of estimates of extra-budgetary income and expenses;
– consideration and approval of the action plan and estimates of extra-budgetary income and expenses;
– amendments to the medium-term action plan;
– adjustment of the activity plan and estimates in the process of execution;
– control and analysis of the implementation of the activity plan and budget;
- preparation of a medium-term plan for the next planning period.
Financial planning in budget-supported institutions is based on the preparation of various estimates. On the basis of natural indicators (number of persons served, floor space, etc.) and financial norms, budget estimates of expenditures are compiled. Budget estimates can be of several types.
Individual estimates compiled for a particular institution or for a particular event.
General estimates compiled for a group of similar institutions or activities.
Cost estimates for centralized activities are developed by departments for financing and activities carried out in a centralized manner (purchase of equipment, construction, repair, etc.).
Summary estimates combine individual estimates and estimates for centralized activities, i.e. These are estimates for the department as a whole.
The estimate is compiled by the institution in the form developed and approved by the main manager of budget funds, containing the following required details:
1) approval stamp containing the signature (and its transcript) of the head authorized to approve the estimate of the institution, and the date of approval;
2) the name of the form of the document;
3) fiscal year, to which the information contained in the document is provided;
4) the name of the institution that prepared the document and its code according to All-Russian classifier enterprises and organizations (OKPO), the name of the main manager of the budget funds that compiled the document (set of estimates of institutions);
5) code according to the Consolidated Register of the main administrators, administrators and recipients of federal budget funds for the main administrator of federal budget funds (SRRPBS code) (for federal institutions);
6) the name of the units of measurement of indicators included in the estimate, and their code according to the All-Russian Classifier of Units of Measurement (OKEI);
The estimate is compiled by the institution on the basis of the calculated indicators developed and established by the main manager (manager) of the budget funds for the financial year, characterizing the activities of the institution and the adjusted volumes of limits of budget obligations.
Substantiations (calculations) of the planned estimated indicators used in the formation of the estimate are attached to the estimate submitted for approval. Approved estimates budget institutions are their financial plans for a certain period of time.
With the preparation of estimates of budgetary institutions, the following tasks are solved:
– provision of budgetary institutions with state financing;
– analysis of proposed expenditure projects and reports on the use of funds;
- control over the efficient and economical use of funds.
The main methods of planning budget expenditures are program-target and normative.
Program-target method budget planning consists in systematic planning of the allocation of budgetary funds in accordance with the approved target programs drawn up for the implementation of economic and social tasks. This method of planning financial resources contributes to the observance of a unified approach to the formation and rational distribution of funds of financial resources for specific programs and projects, their concentration and intended use, and improvement of control. In turn, all this increases the level of efficiency of absorption of funds.
Planning of funds to finance budget activities, budgeting of budgetary institutions are largely based on the use of normative method planning expenses and payments. Norms are established by legislative or by-laws. Such norms are either the monetary expression of in-kind indicators of meeting social needs (for example, the norms of spending on food for the population in budgetary institutions, providing them with medicines, soft equipment, etc.), or the norms of individual payments (for example, the rate wages, allowances, scholarships, etc.), or norms based on the average statistical values of expenditures over a number of years, as well as the material and financial capabilities of society in a particular period (for example, norms for the maintenance of premises, educational expenses, etc.). d.).
14. Budget rationing as the basis for planning budget expenditures.
Budget rationing- setting the amount (norms) of expenditures of budgetary institutions for certain types of costs: these are, for example, the norms of costs for study guides at school; for medicines, underwear, food for patients in medical institutions; for office expenses, heating, lighting of institutions, etc.
Normative cost planning method and disbursements is mainly used when planning funds for financing budget activities and preparation of estimates of budgetary institutions. Norms are established by legislative or by-laws. These rules may be:
- monetary expression of natural indicators of satisfaction of social needs (for example, the norms of expenses for food of the population in budgetary institutions, providing them with medicines, soft equipment, etc.);
- individual payment rates (for example, salary rate, allowances, scholarships, etc.);
- norms based on the average statistical values of expenses for a number of years, as well as the material and financial capabilities of society in a particular period (for example, norms for the maintenance of premises, educational expenses, etc.).
Norms can be obligatory(established by the government or territorial authorities) or optional(established by departments).
Budget rules can be simple(for certain types of expenses) and enlarged(for the total cost or for the institution as a whole).
Consumption rates of medical institutions for medicines and food for patients are set for one patient, and according to the contingent (number) of patients, the amount of allocations to the hospital for these expenses is determined. Expenses for food in kindergartens are determined on the basis of the norm (ration) of nutrition established for one child. Consumption rate of institutions for stationery is set based on the need for them by one employee, for heating with wood - per stove or per cubic meter of the building, for lighting - per square meter squares, etc.
The basis for calculating budget expenditures are material norms: set of linen for one place in kindergarten, on a bed in a hospital; diet (composition and quantity of products) per child or per patient per day; the amount of firewood per 1 cubic meter m during the heating season, etc. The material norm, expressed in money (at state prices), is called financial norm. Expenses in the estimates of budgetary institutions for individual needs are determined according to financial norms.
In the theory of domestic accounting and analysis, a classification of costs has been developed for various reasons.
table 2
Cost classification
|
Cost division |
|
|
By elements |
material costs; labor costs; deductions for social needs; depreciation; other expenses |
|
Articles |
Calculation cost items are different in different industries |
|
According to the method of attribution to cost |
|
|
In relation to the level of business activity |
variables; permanent |
|
According to the method of recognition as an expense |
product costs; period costs |
|
In relation to the technological process |
basic; invoices |
|
Composition |
single element; complex |
|
according to the expediency of spending |
productive; unproductive |
|
Where possible plan coverage |
planned; not planned |
|
According to the frequency of occurrence |
|
|
Relative to finished products |
costs of work in progress; finished product costs |
|
Where possible regulation |
adjustable; unregulated |
Classification by elements .
Under economic cost element It is customary to understand an economically homogeneous type of resources used for the production and sale of products (works, services). For example, the element "labor costs" reflects the use of labor resources, regardless of which functions (production, organization, maintenance or management) employees perform.
Grouping costs by economic elements allows you to determine and analyze the cost structure of the organization. To carry out this kind of analysis, it is necessary to calculate specific gravity one or another element in the total cost. Depending on this ratio, the sectors of the economy can be divided into material-intensive, labor-intensive, and capital-intensive.
The classification of costs according to economic elements is determined by regulations. It is given in paragraph 8 of PBU 10/99 "Expenses of the organization".
Currently, cost accounting for economic elements in organizations is not kept, but reporting forms are compiled for them. In form No. 5 "Appendix to the balance sheet" there is a table "Costs incurred by the organization." The Chart of Accounts and Instructions for its use provide for the possibility of maintaining systematic cost accounting for economic elements using accounts 30-39 of the Chart of Accounts. The selected cost accounting option should be fixed in the accounting policy of the organization.
Article classification .
Cost item - a set of costs, reflecting their homogeneous intended use. The set of cost items used is commonly called the nomenclature of cost items. According to PBU 10/99 "Expenses of the organization", for the purposes of management, accounting of expenses is organized by cost items. The list of cost items is established by the organization independently.
As an example, we can give a typical nomenclature of costs:
Raw materials and supplies;
Returnable waste (subtracted);
Purchased products, semi-finished products and services of an industrial nature of third-party organizations;
Fuel and energy for technological purposes;
Wages of production workers;
Deductions for social insurance and security;
Costs for preparation and development of production;
Expenses for the maintenance and operation of equipment;
General production expenses;
Loss from marriage;
Other production expenses;
General running costs;
Business expenses.
Classification according to the method of reference to the cost.
Direct - costs that, at the time of their occurrence, can be directly attributed to the cost carrier (calculation object) on the basis of primary documents. These are the costs of materials, wages of the main production workers, etc.
Indirect - costs that cannot be attributed directly to the cost carrier at the time of their occurrence. To assign them, an additional distribution calculation is required in proportion to one or another selected base. These include general production (general shop) expenses - expenses for the organization, maintenance and management of production (workshop); general business - to manage the organization.
Classification in relation to the level of business activity .
In the West, there is a well-developed classification of costs into variable and fixed costs. It has found wide practical application in the organization of management accounting in an enterprise operating in a market environment. This classification serves as an information base for analysis in substantiating various management decisions.
Variable costs are not homogeneous. Depending on the ratio of changes in costs and production volume, they can be divided into:
proportional;
progressive;
degressive;
regressive.
proportional are costs whose relative change is equal to the relative change in the volume of output or capacity utilization. An example is the wages of production workers under a direct piecework wage system.
Progressive - costs that rise faster than output increases. An example is the wages of production workers under a progressive piecework system.
degressive – costs that grow more slowly than output. For example, the cost of process energy and fuel, lubricants and cleaning materials.
Regressive - costs that are reduced in absolute terms despite an increase in output. An example is depreciation.
The dynamics of the considered types of costs can be shown in the graph.
progressive
proportional
degressive
regressive
ExpensesVolume of production
Rice. 1. Types of variable costs
To describe the behavior of costs, you can use the so-called cost response ratio (K r.z.), introduced by the German scientist K. Mellerovich.
The proportional cost response factor is 1.
The progressive cost response factor is greater than 1.
The degressive cost response factor is equal to a value from 0 to 1.
The regressive cost response factor is a value between 1 and 0.
Response rate fixed costs is 0.
permanent are costs whose value does not change relatively with a change in the volume of production. For example, the cost of protecting the organization, remuneration of management personnel, etc.
Fixed costs are usually divided into useful and useless (idle).
Waste costs arise if the factor of production is not used to its full capacity. The occurrence of such costs may be associated with the indivisibility of the production factor, for example, means of labor or labor.
This classification is especially relevant when analyzing the use of expensive equipment, since if it is not fully used, depreciation is still charged and interest is paid on the invested capital, which in this case is only partially useful.
If we designate the optimal use of equipment capacity (i.e., output in physical units) as M opt. , and the planned level of equipment use as M plan. , then useful and useless costs can be calculated as follows:
B 
Waste costs are direct losses to the organization.
This classification is of particular practical importance in cases where a certain divisibility of the factors that determine the constancy of costs is given. For example, if the equipment consists of four identical units, then with a reduction in production by more than 25%, one of the units can be sold or leased, which will eliminate unnecessary costs.
The value of most fixed costs is not absolutely fixed, that is, we are dealing with semi-fixed costs that are constant for a specific volume of production, but at some critical moment increase by a certain amount. Such costs are fixed or variable, depending on the frequency of step increments and the magnitude of the increments at each point.
In practice, the pure classification of costs into fixed and variable considered by us is distorted due to the impact on their size of a combination of factors, and not just the volume of production. Therefore, one of the widely used tolerances in cost classification is linearity.
The linear approximation method allows you to turn costs with non-linear dependencies into costs with linear dependencies. This method uses the concept of relevant levels.
Relevant Level - the level of expected business activity, within which many non-linear costs can be estimated as linear. The relevant cost level is shown in the graph.
W
Relevant Level Linear approximation Valid cost behavior
Volume of production
Rice. 2. Linear approximation and the relevant level
Costs of the same type can behave differently. There are costs that are variable in some situations and fixed in others. The classification of costs into variable and fixed cannot be determined once and for all, even for a particular organization. It should be reviewed (specified) taking into account the changing conditions of activity. Strict, legally fixed classification in this case is not possible.
The problem of cost classification can be solved by switching to the use of cost classification per product and per period. In this case, the main feature of classifying costs into fixed and variable is only partially present, and some confusion of features that occurs here is justified by the convenience of practical application.
When analyzing mixed costs, it is necessary to apply methods that make it possible to distinguish between fixed and variable parts. The simplest are:
account analysis method;
graphic method;
method of "highest and lowest points".
For a more thorough study of the behavior of costs, statistical and economic-mathematical methods are used (the method of least squares, the correlation method, etc.). Consequently, the problem of dividing costs into fixed and variable can be solved, and modern computer technology and software products are able to provide not only a quick and easy solution, but also a good quality of information for making managerial decisions.
Classification by the method of recognition as an expense .
Depending on the method of recognition of costs in the income statement, they can be divided into two types:
product costs;
period costs.
Product costs directly related to the implementation of the production activities of the organization, they are due to the production technology and the process of selling products.
Period costs associated with the duration of the reporting period, and not with the release and sale of products. For example, the costs associated with running a business.
Classification of costs in relation to the technological process or according to economic role in production .
Main - Costs that are directly related to the production process.
Overhead - the costs of managing and maintaining the production process (general production and general business expenses).
This classification is important in accounting for costs in the production of products for individual projects, in the implementation of which a large number of different types costs are included in overhead costs. In order to use them effectively in the calculation of the cost, it is necessary to apply the norms of overhead costs.
Classification according to expediency of spending.
Productive expenses - the costs, as a result of which income is received, relate directly to the production of products of the established quality in the presence of rational technology and organization of production.
Overhead costs - expenses resulting in no income. Such costs are not planned, they are caused by shortcomings in the technology and organization of production, the system for the preservation of property and the organization of production; external circumstances.
Classification by frequency of occurrence .
Current expenses carried out daily or with a certain frequency, at least once a month.
One-time - expenses that are made less than once a month. These are the costs of preparing and mastering the release of new products; costs associated with the launch of new production facilities; repair work etc.
Classification according to the possibility of regulation .
Adjustable – costs recorded by responsibility centers, the value of which depends on the degree of their regulation by the management of responsibility centers. In general, in an organization, all costs are regulated, but not all costs can be regulated at lower levels of management. For example, a lower-level manager cannot regulate the purchase of inventories, hire people to work. This is the responsibility of the administration of the organization.
Unregulated are costs that are not affected by the manager of a given responsibility center.
The division of costs into regulated and non-regulated is provided for in plans (budgets, estimates) and in reports on the implementation of plans by responsibility centers. This classification allows you to determine the scope of responsibility of each manager and evaluate his work in terms of cost control unit.
Classification according to the possibility of coverage by the plan.
Planned - calculated for a certain volume of production in accordance with the standards, limits and estimates, are included in the planned cost of production.
not planned - are not included in the plan, are reflected only in the actual cost of production.
LECTURE 3. RESPONSIBILITY CENTERS AND THEIR TYPES
The concept of responsibility centers.
Characteristics of cost centers.
Characteristics of income centers.
Characteristics of profit centers.
Characteristics of investment centers.
The classification of budget expenditures is a grouping of expenditures of budgets of all levels and reflects the direction of budget funds for the performance of basic functions by units of the public administration and local government sector, the solution of socio-economic problems.
1. The code for classifying budget expenditures consists of:
1) from the code of the main manager of budgetary funds;
2) code of the section, subsection, target item and type of expenses;
3) classification code for operations of the general government sector related to budget expenditures.
The list of sections, subsections, target articles (state (municipal) programs and non-program activities), groups (groups and subgroups), types of budget expenditures is approved as part of the departmental structure of budget expenditures by the law (decision) on the budget.
The classification of budget expenditures contains 14 sections, reflecting the direction of financial resources for the implementation of the main functions of the state. The sections are detailed by subsections, specifying the direction of budgetary funds to perform the functions of the state within the sections.
Sections of the classification of budget expenditures are represented by the following items:
0100 - General government issues;
0200 - National Defense;
0300 - National security and law enforcement;
0400 - National economy;
0500 - Housing and communal services; 0600 - Environmental protection; 0700 - Education; 0800 - Culture, cinematography; 0900 - Health care; 1000 - Social policy; 1100 - Physical culture and sports; 1200 - Funds mass media; 1300 - Service of the state and municipal debt;
1400 - Intergovernmental transfers of a general nature to the budgets of the constituent entities of the Russian Federation and municipalities.
Federal budget for 2014 and for the planning period of 2015 and 2016. the structure of federal budget expenditures for 2014 is provided for by sections, subsections, target articles (state programs of the Russian Federation and non-program areas of activity), groups of types of expenditures for the classification of federal budget expenditures.
The main part of the federal budget expenditures for 2014 according to the sections of classification of budget expenditures are expenditures under the “Social Policy” section, followed by expenditures under the “National Economy” section.
Sections and subsections of the classification of expenses are uniform and are used in the preparation, approval and execution of budgets of all levels of the budget system of the Russian Federation. So, for example, section 0700 "Education" is represented by the following subsections:
0701 - Pre-school education;
0702 - General education;
0703 - Primary vocational education;
0704 - Secondary vocational education;
0705 - Professional training, retraining and advanced training;
0706 - Higher and postgraduate professional education;
0707 - Youth policy and health improvement of children;
0708 - Applied scientific research in the field of education;
0709 - Other issues in the field of education.
As good example Let us present the structure of federal budget expenditures for 2014 according to the relevant subsections of section 0700 "Education".
Based on the presented data, we can conclude that the key area of federal budget spending for 2014 under the subsections of the Education section is Higher and Postgraduate Vocational Education (about 80%).
Target articles provide binding of budget allocations to specific areas of activity of subjects of budget planning and participants in the budget process, within the subdivisions of the classification of budget expenditures.
The target item code consists of seven characters - from 8 to 14 digits of the 20-digit expense classification code. At the same time, digits 8-10 define the code of the target article itself, digits 11-12 - the code of the program, with the help of which the target items were detailed, digits 13 to 14 - the code of the subprogram, specifying, if necessary, the direction of spending funds within the framework of the corresponding program. For example, the target article code 02 1 0000 means that federal budget expenditures belong to state program of the Russian Federation 02 "Development of education" for 2013-2020, subprogram 1 "Development of vocational education 1.
Lists of target articles used in the budgets of the constituent entities of the Russian Federation and local budgets, forms the relevant financial body in accordance with the expenditure obligations to be fulfilled at the expense of the relevant budgets. For example, the list of target articles established for the federal budget includes the target article code 100 00 00 “Federal Target Programs”.
This target item reflects federal budget expenditures for the implementation of federal targeted programs (subprograms) in accordance with the list approved in the established manner, including research and development work, budget investments and other activities. The code of the specified target article includes a program slice - 4 characters, including 4 and 5 characters - the code of the federal target program. For example:
1000200 - Federal target program "Culture of Russia (2012-2018)"
1000600 - Federal Target Program "Russian Language" for 2011-2015
1001200 - Federal target program "Development of the water management complex of the Russian Federation in 2012-2020".
The program cut of the target items intended to reflect the costs of ensuring public regulatory obligations is applied as follows:
- program code (4, 5 characters of the seven-digit code of the target article) reflects the belonging of the expenses to the relevant law, other regulatory legal act establishing the payment;
- subprogram code (6, 7 characters of the seven-digit code of the target article) specifies the types of payments within the framework of the law encoded at the program level, other regulatory legal acts.
Public regulatory obligations are, for example, monthly supplements to pensions certain categories pensioners, state scientific scholarships for young scientists of Russia, prizes of the Government of the Russian Federation in the field of culture and education, etc.
The last three characters of the budget classification code for budget expenditures consist of the classification code for general government operations related to budget expenditures.
Common for the budgets of the budgetary system of the Russian Federation, the items of operations of the public administration sector in group 200 "Expenses" are:
210 - wages and accruals for wage payments;
220 - payment for works, services;
230 - service of the state (municipal) debt;
240 - gratuitous transfers to organizations;
250 - gratuitous transfers to budgets;
260 - social security;
290 - other expenses.
The concept of organization costs. In the Russian Federation, the composition of expenses of organizations is regulated by tax code RF and Accounting Regulations PBU. Organization expenses. The concept of organization costs. In modern economic literature and in practice, interrelated concepts are used: costs costs costs, but there are differences between them.
If this work does not suit you, there is a list of similar works at the bottom of the page. You can also use the search button
Introduction 3
1. The concept of "organization costs" 4
2. Classification of expenses of the organization 6
2.1 Classification of expenses in accounting 7
2.2 Classification of expenses in tax accounting 10
2.3 Classification of costs (expenses) in management accounting 11
Conclusion 21
References 22
Appendix 1 24
Introduction
The complex processes of reforming the economy require new approaches to the organization of production and economic activity, principles and methods of production management.
Because under the conditions market economy the main goal of the enterprise is to achieve maximum profit, it is difficult to overestimate the role of enterprise cost analysis and management.
Modern economic conditions and the increasing role of new technologies in the world put forward new requirements for the cost management system, both from the state and from the owners and managers of enterprises. The primary task of building a management accounting system at an enterprise is to obtain a structured flow of management data in a certain way, suitable for accompanying management processes. The organization of production accounting at enterprises mainly depends on the technology and organization of production, the nature of manufactured products, the management structure and other factors that determine processes. documentation business transactions, their systematization, generalization and display, keeping synthetic and analytical accounting, differentiation and distribution of costs, etc. Therefore, one of the problems of cost accounting is the dependence on the characteristics of the relevant industry or type economic activity. Therefore, accounting for expenses at enterprises in various industries of the sphere material production and non-productive sphere of activity is considered in many scientific works.
The formation and accounting of expenses largely depends on their clear and functional classification.
In the Russian Federation, the composition of expenses of organizations is regulated by the Tax Code of the Russian Federation, as well as Accounting Regulations (PBU) 10/99 “Expenses of the Organization”. These regulations provide generalized information, without taking into account the specific aspects of the activities of individual enterprises. Today, for managers to predict current and strategic management decisions, and control costs by areas of activity and responsibility centers, the generally accepted classification of costs is not enough. Accordingly, production entities independently choose methods for cost accounting and costing, methods for grouping costs, determine the degree of detail of information about them depending on the type of activity of the organization, the industry sector of the enterprise, the volume of their activities and the needs of substantiating management decisions.
In modern economic literature and in practice, interrelated concepts are used: “costs”, “expenses”, “costs”, but there are differences between them. The correct identification of these concepts is not only of theoretical importance, the formation of adequate results depends on it. economic analysis enterprise activities.
Vyacheslav Konstantinovich Sklyarenko gives a clear explanation of the difference between these three concepts:
"Expenses - this is a monetary assessment of the cost of material, labor, financial, natural, information and other types of resources for the production and sale of products for a certain period of time. As can be seen from the definition, costs are characterized by: monetary value resources, providing the principle of measuring different types of resources; target setting (associated with the production and sale of products in general or with some of the stages of this process); a certain period of time, i.e., must be attributed to products for a given period of time. Costs include investments in fixed and working capital and can be recognized as expenses in reporting period or assets that will become expenses in future periods.We note one more important property of costs: if the costs are not involved in production and are not written off (not fully written off) for this product, then the costs turn into stocks of raw materials, materials, etc., stocks in work in progress, stocks of finished products, etc. P."Thus, the concept of "costs" is broader than the concept of "expenses". Baskakova O.V gives the following example: “an enterprise acquires raw materials for the production of products and has corresponding costs. Part of the raw materials in the reporting period was consumed in production, and finished products were sold.In this case, the costs of the used raw materials are recognized as expenses for the production and sale of products. Another part of the raw material was used in production, but as of reporting date the product has not reached the stage of readiness, therefore, in the reporting it will be reflected in the asset balance sheet as work in progress. The third part of the purchased raw materials remained in the warehouse, the cost of this raw material will also be reflected in the asset of the balance sheet as a stock. The transformation of costs into expenses in this example is accompanied by the disposal of assets. The concept of "costs" is used in management accounting and affects all activities of the organization.
According to the accounting regulation "Expenses of organizations" PBU 10/99:
« An organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).
According to the tax code of the Russian Federation (part 2, chapter 25, article 252): “Expenses are reasonable and documented costscarried out (incurred) by the taxpayer. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.
In addition, a number of conditions are provided for the recognition of expenses in accounting and the income statement. Thus, V. I. Sklyarenko comes to the conclusion that:
“Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income. Note that the classification of expenses for taxation and accounting purposes differs significantly.
Expenses - these are the costs of a certain period of time, documented, economically justified (justified), fully transferring their value to the products sold during this period. Unlike costs, costs cannot be in a state of inventory, they cannot be related to the assets of the enterprise. They are reflected in the calculation of the profit of the enterprise in the income statement. As already mentioned, the concept of "costs" is broader than the concept of "expenses", however, under certain conditions, they can coincide.
As for understanding the concept of “costs”, Sklyarenko gives the following explanation: “The concept of “costs” is used in economic theory and practice as the concept of "costs" in relation to the production of products (works, services) in general or its individual stages. Some authors consider the concepts of "production costs" and "production costs" as identical, but this is not true. The concept of "costs" is broader than the concept of "costs".
Costs - This is a combination of various types of costs for the production and sale of products as a whole or its individual parts. For example, production costs are the costs of material, labor, financial and other types of resources for the production and sale of products. In addition, "costs" include specific types of costs: a single social tax, losses from marriage, warranty repairs, etc. The concepts of "production costs" and "production costs" can coincide and be considered as identical only under certain conditions.
Having given a clear description of the differences between the concepts of "costs", "expenses", "costs", let's move on to considering the issue of classifying the organization's expenses.
In a general sense, classification is the distribution of objects, phenomena and concepts into classes, departments, depending on their common characteristics.
Cost classification is a scientifically based grouping of costs according to certain homogeneous characteristics for the purposes of accounting, analysis, control, planning and management decision-making regarding the production process. This is their systematization and grouping in accordance with the needs of management. Cost information that is grouped different ways required for effective and efficient business management.The use of classifications, according to V. Kerimov, helps not only to better plan and take into account costs, but also to analyze them more accurately, as well as to detect certain relationships between individual types of costs and calculate the degree of their impact on the level of cost and profitability of production.
In PBU 10/99 p.4: “r The expenses of the organization, depending on their nature, conditions for implementation and areas of activity of the organization, are divided into:expenses for ordinary species activities and other expenses;
Expenses for ordinary activitiesare the costs associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services ... ... Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions th. Expenses for ordinary activities form:
expenses associated with the acquisition of raw materials, materials, goods and other inventories;
expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, business expenses, management expenses and etc.). (item 5)
When forming expenses for ordinary activities, they should be grouped according to following elements:
labor costs;
depreciation;
other costs. (item 8)
other expenses according to par. 11 are: expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets; costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types intellectual property; expenses associated with participation in the authorized capital of other organizations; expenses associated with the sale, disposal and other write-off of property, plant and equipment and other assets other than cash (except foreign exchange), goods, products; interest paid by the organization for providing it with the use of funds (credits, loans); expenses related to payment for services rendered by credit institutions; deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity; fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; previous years' losses recognized in reporting year; amounts accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect; exchange differences; the amount of depreciation of assets; transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events; other expenses."
Classification of expenses in tax accounting.
According to article 252 of the Tax Code of the Russian Federation: “Expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided intocosts associated with production and sales, and non-operating expenses.
R costs associated with the production and implementation , (Article 253 of the Tax Code of the Russian Federation) include:expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (works, services, property rights); expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition; development costs natural resources; expenses for research and development; expenses for compulsory voluntary insurance; other expenses related to production and (or) sale. These costs are divided into:
material costs;
labor costs;
the amount of accrued depreciation;
other expenses.
non-operating expenses(Article 253 of the Tax Code of the Russian Federation). The composition of non-operating expenses not related to production and sale includes reasonable costs for the implementation of activities not directly related to production and (or) sale. Such expenses include, in particular:
At the moment, there are a large number of classifications of costs according to various criteria: by responsibility centers, by types of products, by the method of inclusion in the cost price, by expediency, by the frequency of occurrence, by type, by the degree of influence of production volume on the level of costs, etc. As a rule, The classification of costs is carried out at the enterprise depending on the goal that must be achieved with its help. This is due to the fact that management accounting is not regulated by law and is more creative and futurological in nature. Therefore, subjects entrepreneurial activity independently develop and apply a cost accounting methodology.
The issue of cost classification is very relevant and is studied in the works of well-known economists. In the economic literature, there are different directions for classifying costs (see Table 1).
Directions of cost classification
Table 1
|
Source information |
Cost type |
|||
|
Direct and indirect |
Permanent and variables mixed |
Main and invoices |
Economic |
|
|
F. Butynets , S. Golov |
By the nature of the connection with a certain object |
For making managerial decisions |
For acceptance managerial decisions |
By elements and become- cost pits (elements (Expenditures) |
|
L. Napadovskaya |
Depending on the production volume |
Economic roles in the process production |
By economic content (elements of expenses, costing items) |
|
|
V. Sopko, Z. Gutsaylyuk, M. Shchyrba, M. Benko |
According to the method of attribution to the cost of production |
Relative to to the volume of production |
Relative to to economic process |
By elements for- spending. Articles costs |
|
V. Laziness, V. Gli- wreath |
According to the methods of re- bear the cost for products |
By degree of influence production volume per cost level |
Economic elements and articles (types of costs) |
|
|
N.M. Grabova |
By the way cheniya in the cost product bridge |
Based on release dependency products |
According to the target board (basic nye, for service nie, for management) |
By economic content (operational, financial, unusual, emergency) |
|
O. Kaverina |
For costing |
To prepare in- formations regarding operational, tactical and stra- tag management decisions |
For costing (cost elements, costing items) |
|
|
O. Nikolaeva, T. Shishkova |
By the way cheniya in the cost product bridge |
Relative to to the volume of leadership |
Economic roles in the process production |
|
|
T. Karpova |
According to the method cost savings product bridge |
Relative to to the volume of leadership |
By appointment |
By type (elements expenses, items costing) |
Baskakova O.V. proposes to classify expenses according to the following signs:
"one. For economic elements:
Material costs;
Labor costs;
Deductions for social needs;
Depreciation;
Other expenses.
Material costs is the cost of all types of raw materials, basic and auxiliary materials, with the exception of returnable waste, the cost of purchased components, auxiliary materials, fuel, electricity, etc.
Labor costs include all types of wages, bonuses, wages under concluded contracts, the cost of finished products, issued in the form of payment in kind.
Social contributions are insurance premiums enterprises according to the standards established by the state in pension fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund.
Depreciation is the amount of depreciation deductions.
Other expenses are all other expenses included in the cost of production.
Grouping costs by economic elements allows you to determine and analyze the structure of the cost of production. Depending on the share of one or another type of expenditure in the cost of production, enterprises can be divided into material-intensive (a high share of material costs in the cost of production), labor-intensive (a high share of labor costs) and capital-intensive (depreciation of fixed assets predominates). This grouping allows us to estimate the share of living and materialized labor in the cost
products.
2. According to the calculation items. On this basis, expenses are allocated in order to determine the cost of a unit of production. When grouped by costing items, expenses are combined according to the areas of use, according to the place of occurrence: directly in the production process, in servicing production, in enterprise management, in the field of product marketing. In modern conditions, enterprises independently determine the list of costing items. A typical grouping of expenses by costing items is as follows:
1) raw materials and supplies;
2) returnable waste (subtracted);
3) purchased products, semi-finished products and third-party services
industrial organizations;
4) fuel and energy for technological purposes;
5) wages of production workers;
6) deductions for social needs (insurance contributions);
7) expenses for the preparation and development of new production;
8) expenses for the maintenance and operation of equipment;
9) losses from marriage (within the limits);
10) workshop (general production) expenses;
11) general business (administrative) expenses;
12) non-production (commercial) expenses.
Based on the grouping of costs by costing items by type of product, three types of cost are distinguished:
Technological cost - (includes costs for the technological process (1-6 points)
Workshop cost - includes the cost of manufacturing products within the workshop (from 1 to 7 points);
Production cost characterizes all expenses of the enterprise for the production of products, including general business expenses (from 1 to 11 points);
Full cost characterizes the expenses of the enterprise not only for production, but also for the sale of products (points 1-12)
3. Depending on the method of attributing to the cost of certain types of products. On this basis, the costs of enterprises are divided into direct and indirect. Direct costs are directly related to the production of this particular type of product and are included in its cost directly in most cases on the basis of the norms in force at the enterprise.indirect costsassociated with the processes of organization, maintenance of production, management: the cost of maintaining and operating equipment, workshop, general production, management costs. These costs cannot be directly attributed to the cost of individual types of products, so they are distributed among various products in proportion to a reasonable basis.
4. By the nature of dependence on changes in production volumes (in the short term). In accordance with this feature, all costs are divided into two groups:
Variables (conditional variables) these are expenses, the amount of which changes with changes in production volumes.
Fixed (conditionally fixed) these are expenses, the amount of which is relatively stable (slightly changes) with changes in production volumes in the short term.
5. By rationality. In accordance with this feature, productive and non-productive costs are distinguished.
Productive- these are the costs that ensure the production of products (works, services) of the established quality with rational technology and organization of production. These costs are taken into account when drawing up a planned cost estimate and calculating the cost of production.
Unproductiveexpenses arise in connection with the violation of the technological regime, shortcomings in the organization of production and management (marriage, losses from downtime).
6. According to the functional role in the production process. This feature allows you to subdivide all costs into two types: main and overhead.
Basic expensesdirectly related to technological process product manufacturing.
Overheads- these are the costs associated with the maintenance and organization of production, as well as the management of the enterprise. These are general production and general business expenses.
7. By responsibility centers. This feature allows you to subdivide the costs of production at different levels of their formation, depending on the production and organizational structure of the enterprise. Responsibility centers are structural subdivisions of the enterprise, organizational units that fully control certain aspects of activity, and their leaders independently make management decisions within these aspects and are responsible for fulfilling the planned targets set by them. According to the centers of responsibility, the costs of the main, auxiliary shops, service units, marketing structures, etc. are allocated.
In management accounting, Professor F. Butinets distinguishes the following main groupings of costs:
by cost elements (material costs, labor costs, social insurance contributions, depreciation, other operating costs);
by calculation items;
according to the method of inclusion in the costs of individual structural divisions of the enterprise (direct and indirect costs);
in terms of production volume (variables and constants);
by reporting periods (expenses of reporting periods and expenses of future periods);
L.V. Napadovskaya classifies the costs depending on the strategic areas of activity (short-term and long-term); depending on the period of occurrence (actual, planned, forecast); depending on the possibility of planning (scheduled and unplanned). A complex approach to the classification of costs found support also among other economists. In particular, V. Bachinsky outlined his vision of cost classification, which is divided into four components depending on the purpose and function of management:
classification for planning, regulation and decision making; classification for accounting and costing;
classification for evaluation and analysis of economic activity; classification for control and regulation.
T. Karpova offers two signs of cost classification: by type of activity (expenses associated with the creation and storage of stocks, production, financial marketing and organizational activities) and by accounting purposes (calculation and evaluation of manufactured products; decision-making and planning; control and regulation) .
According to Shulyak, an enterprise in the process of economic activity carries out a rather complex set of cash costs. Based on the economic content and intended purpose, they can be combined into several independent groups:
reproduction costs production assets;
Expenses for social and cultural events; operating expenses;
Expenses for the production and sale of products (works, services).
reproduction costsproduction assets ensure the continuity of production and create conditions for the sale of products. Expenses for the formation and reproduction of fixed assets, i.e. for the creation, reconstruction, expansion and restoration of fixed assets
for industrial purposes, are carried out at the expense of the enterprise's own funds, bank loans, budgetary appropriations. Working capital advanced for the formation of stocks of inventory items, backlogs of work in progress, finished products in stock and settlements are restored after receipt of proceeds to the settlement account of the enterprise. The increase in working capital is carried out at the expense of profit remaining at the disposal of the enterprise, and a bank loan.
Enterprises also carry outexpenses for social and cultural eventsaimed at improving the skills of employees, training personnel, improving the socio-cultural and living conditions of employees of enterprises. This also includes expenses for the creation and reconstruction of fixed assets. non-production purpose, maintenance of clubs, preschool children's institutions, children's holiday camps, the functioning of medical institutions. These costs are relevant to social development collectives are not included in the cost of production and are carried out at the expense of profits, budgetary and earmarked revenues, funds of trade union organizations, income from clubs, income from parents income from parents in the form
payments for the maintenance of children in preschool institutions, etc.
Expenses for the production and sale of products (works, services)occupy the largest share in all expenses of the enterprise. They consist of the costs associated with the use in the production process of products (works, services) of fixed assets, raw materials, materials, components, fuel and energy, labor and other costs. The amount of profit of the enterprise depends on the formation of this group of expenses. Expenses for the production and sale of products (works, services) are reimbursed after the completion of the circulation of funds at the expense of proceeds from the sale of products (works, services).
Schematically, production costs can be represented in the form of a scheme according to Rossina N.S. (See Appendix 1)
Radchenko E.M. argues that the most important is the way of classifying costs by economic content and purpose in the production process. The main features by which the classification is carried out are: firstly, homogeneity in economic content, and secondly, the commonality of the production purpose and cost center. In accordance with these features, all costs that make up the cost are classified according to primary economically homogeneous elements and cost items. When classifying costs according to economically homogeneous elements, it does not matter where and for what purpose certain types of resources are spent, it is only necessary that the costs included in one group have the same economic nature.
The meaning of this cost grouping is as follows. Firstly, such a grouping makes it possible to single out the costs of materialized (material labor) and living labor. It must be borne in mind that in all cases only the acquired material resources. The costs of the material resources of own production consumed in the production process cannot be directly attributed to the corresponding elements, since the costs associated with the production of these resources are a complex of heterogeneous expenses of an enterprise that relate to different economic elements.
Costs in the form of means of labor are displayed in the cost price through depreciation. The costs of living labor are represented by the main and additional salary of all industrial and production personnel of the enterprise, as well as contributions to social insurance. All other costs are relatively small (but inevitable in the production and economic activities of the enterprise), cannot be attributed to separate elements and therefore they are included in one economic element “Other cash costs”.
Secondly, grouping costs by elements allows you to find economic features individual industries and industries: their material intensity, energy intensity, capital intensity and labor intensity, which make it possible to determine the main directions for reducing the cost of production for each enterprise.
Thirdly, this grouping allows you to link in monetary terms the plan at cost with other sections of promising or annual plans businesses or industries. However, to manage the activities of both the enterprise and its divisions, it is important to know not only total amount costs for one or another economic element, but also the amount of costs for the production of certain types of products, as well as the specific purpose and place of their occurrence. On the basis of the element-by-element approach, it is impossible to determine the unit cost of a specific product, since when producing several types of products, it is extremely difficult to allocate costs by elements to individual types of products. In addition, the grouping by elements does not include the costs associated with the sale of products.
Conclusion
The grouping of cost types according to individual characteristics is the basis for accounting, analysis and costing of products. In addition, the grouping of costs helps to find a solution in non-standard situations, in new areas of activity. Cost classification is needed to determine the cost of production, unit cost of production and for pricing. The grouping of costs is important not only for calculating the cost, but also for establishing a certain ratio between them for the purpose of mutual control and coordination. Such coordination is possible only if there is an economically justified classification of costs for certain groups, which is also of great importance for the economic analysis of the cost, the establishment and evaluation of factors for its formation and reduction. One of the defining moments of the rational organization of cost accounting is their economically justified classification, which, in turn, depends on the correct choice of classification features.
The correct organization of management accounting at the enterprise, accounting for costs at all stages of production and performance of work (services) ultimately contributes to making a profit, and, as a result, increasing the profitability of the organization as a whole.
List of used literature:
1. Baskakova O. V. Economics of an enterprise (organization): Textbook / O. V. Baskakova, L. F. Seiko. M.: Publishing and Trade Corporation “Dashkov and K°”, 2013. 372 p.
2. Butynets F. F. ta in. Accounting managerial appearance. 3rd view., add. i rework. Zhytomyr: PP "Ruta", 2005. 480 p.
3. Accounting form / V. Sopko, 3. Gutsaylyuk, M. Shchirba and others Ternopil: Aston, 2005. 496 p.
4. Golov S. F. Management appearance. Kyiv: Libra, 2003. 704 p.
5. Grabova N. M. Theory of accounting form / for ed. M. V. Kuzhelny. 6th view. Kyiv: Vidavnitstvo A.S.K., 2004. 266 p.
6. Kaverina O. D. Management accounting: systems, methods, procedures. M. : Finance and statistics, 2003. 352 p.
7. Karpova T. P. Management accounting. M. : UNITI, 2000. 350 p.
8. Kerimov V. E. Management accounting: textbook. M. : Marketing, 2001. 268 p.
9. Laziness B. C., Glivenko V. V. Accounting appearance in Ukraine: basic practice: navch.posib. Kyiv: Center for Primary Literature, 2004. 576 p.
10. Tax Code of the Russian Federation [Electronic resource]. Access mode: http://www.nalog.ru/rn77/about_fts/docs/3964208/
11. Napadovska L. V. Management oblіk - Kyiv: Book, 2004. - 544 p.
12. Napadovska L. V. Management appearance: monograph.-Dnipropetrovsk: Science and education, 2000. 450 p.
13. Nikolaeva O. E., Shishkova T. V. Management accounting. 2nd ride, corrected and additional M. : Editorial URSS, 2001. 336 p.
14. Regulation on accounting"Expenses of the organization" (PBU 10/99).[Electronic resource]. Access mode:http://minfin.ru/ru/perfomance/accounting/accounting/legislation/positions/
15. Radchenko E.M. Classification of costs and their formation in the chemical industry // Bulletin of the Omsk University. Series "Economics". 2012. No. 4. S. 196203.
16. Rossina N.S. Accounting. Analysis. Audit Reference schemes and tables. Teaching and visual aid. GOU VPO "Yaroslavl State Pedagogical University named after I.I. K.D. Ushinsky, 2009
17. Sklyarenko V.K. “What is the difference between costs, expenses and costs?” Educational system: Elitarium 2.0. [Electronic resource]. Access mode:http://sdo.elitarium.ru/zatraty_raskhody_izderzhki/
18. Shulyak P. N. Enterprise Finance: Textbook. - 6th ed., revised. and additional M.: Publishing and Trade Corporation "Dashkov and Co", 2006. 712 p.
PAGE\*MERGEFORMAT 22
Other related works that may interest you.vshm> |
|||
| 8167. | 302.65KB | ||
| In this regard, the entire set of expenses of a business entity is of interest, in other words, all expenses incurred in the interests of obtaining economic benefits. Any expenses of the organization should either be included in the cost of assets or, through accumulating expense accounts for economic elements, be written off to financial results. There are no other sources of reimbursement. Therefore, each organization must have complete information on the gross amount of material costs of labor costs of others ... | |||
| 9331. | Classification of types of property. Features of the organization of insurance | 5.79KB | |
| Classification of types of property. Composition of property industrial enterprises subject to insurance. An insurance contract for property owned by an enterprise can be concluded at its full value or at a certain fraction of this value, but not less than 50 book value property; for insurance of buildings not less than the balance of debt on loans issued for their construction. | |||
| 8333. | The history of the development of computer technology. Classification of computers. The composition of the computing system. Hardware and software. Classification of service and application software | 25.49KB | |
| The composition of the computing system. The composition of the computer system Consider the hardware and software configuration m. The interfaces of any computer system can be divided into serial and parallel. Transitional system level providing interaction of other programs of a computer system as with programs basic level and directly with the hardware, in particular with the central processing unit. | |||
| 7666. | Overhead accounting | 14.92KB | |
| Accounting for overhead costs. Composition and economic content of overhead costs. The order of allocation of overhead costs. Accounting for overhead costs. | |||
| 7675. | Accounting for expenses in hotel enterprises | 29.4KB | |
| Hotel services and their purpose. The organizational structure of a hotel enterprise is determined by the purpose of the hotel, its category, the size of the stock of rooms, the location of the guests, and other factors. The structure defines the responsibilities of each hotel employee ... | |||
| 7701. | Features of accounting for advertising costs | 21.99KB | |
| The taxpayer's expenses related to the receipt of the total annual income are deductible when determining taxable income, with the exception of expenses that are not subject to deduction in accordance with this Code. Deductions are made by the taxpayer in the presence of documents confirming the expenses associated with the receipt of the total annual income. These expenses are deductible tax period in which they are actually incurred, excluding prepaid expenses. Since advertising is... | |||
| 5511. | RECOMMENDATIONS FOR REDUCING COSTS AT THE PROFIL LLC ENTERPRISE | 97KB | |
| Expenses of an enterprise, organization are among the main economic indicators activities of the enterprise and represent a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities | |||
| 15735. | Accounting for income and expenses of an economic entity | 1.44MB | |
| Accounting for income and expenses plays an important role for the successful business of the organization. BUT educational activities is also very important in the development of the future generation of the country and its economy. It is very important to analyze income and expenses in order to find solutions economic problems organization, development of its activities, improvement of the service provided. | |||
| 13745. | OPTIMIZATION OF EXPENDITURE OF THE BUDGET OF THE RUSSIAN FEDERATION | 37.14KB | |
| Clarify the concept, essence and significance of the expenditures of the budgets of the constituent entities of the Russian Federation; give a classification of expenditures of the budgets of the subjects of the Russian Federation; characterize the normative regulation of expenditures of the budgets of the constituent entities of the Russian Federation; | |||
| 18456. | Accounting for income and expenses of the enterprise RSE "Kostanayvodkhoz" | 118.3KB | |
| Ensuring the effective functioning of organizations requires economically competent management of their activities, which is largely determined by the ability to analyze it. With the help of analysis, development trends are studied, factors of change in performance are studied in depth and systematically, plans and management decisions are substantiated, their implementation is monitored, reserves are identified to increase production efficiency. | |||
