Accounting. Calculation methods (most important)

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Accounting. Calculation methods (most important)

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70. Methods of calculation

Under calculation method the cost of production is understood as a way of reflecting production costs, ensuring the determination of the actual cost of production, as well as the allocation of costs per unit of output.

There are the following calculation methods:

one). normative;

2). across;

3). ordered.

Normative method cost accounting is characterized by the fact that at the enterprise for each product, on the basis of current standards, a preliminary calculation of the standard cost of products is compiled. Accounting is organized in the context of current production costs according to the norms, their changes and deviations from the norms. If within a month all production costs at the enterprise corresponded to the estimates, then the actual cost of the product would be equal to the standard one.

Process method cost accounting is used at enterprises that produce products of a limited range, where there is no work in progress. The objects of production cost accounting are individual processes in the manufacture of products as components of the production process.

The incremental method of cost accounting is typical for mass production, in which raw materials or materials are sequentially converted into finished products. Production processes form redistributions. Each of these processing ends with the release of intermediate semi-finished products, which can be sold in this form to the side.

Based on the characteristics of the technology in the processing of raw materials and materials, semi-finished и non-semi-finished variants of the forward calculation method.

Semi-finished version of the peredelnogo method of costing the cost of production is applied when each stage, with the exception of the last, is a finished stage of processing raw materials, which results in semi-finished products of own production, ready for further use in production or for sale. Calculate the cost of semi-finished products after each redistribution, which allows you to identify the cost of semi-finished products at various stages of their processing and thereby ensure control over the cost of production.

Non-semi-finished version of the cross-sectional method - accounting for costs by processing stages, the cost of semi-finished products after each processing stage is not determined, but the cost of the finished product is calculated.

Combined calculation method the cost of production involves the use of several methods.

The correct application of one or another method of accounting for production costs and calculating the cost of production will allow management personnel to receive objective information on the cost of production (works, services) in a timely manner.

Custom method accounting for production costs is used in enterprises where products are manufactured according to the orders of individual consumers. The order-by-order method allows you to keep track of costs for orders, regardless of the duration of its execution, and within each order - according to costing items. This method is used in carpentry, repair, sewing workshops. The cost of each order is determined by the sum of all production costs from the day the order was opened to the day it was completed.

Author: Kabkova E.N.

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