Modern methods of enterprise cost management. Enterprise cost management. Production Accounting provides the formation of an informational and analytical management base of industrial activities, cost calculation Products

The enterprise cost management is the component of the enterprise management system as a whole. The need to implement at the enterprise of management accounting is due to the fact that the magnitude of the main types of products spent on the production of products is largely affected by the efficiency of production, the profit value and the level of profitability.

Cost accounting and calculating the cost of production is one of the most important sections of management accounting, since it is precisely the cost of production unit of products that is the basis for making a large number. management solutions. Planning and control of prices for products, operating costs, the definition of the amount of alleged profit is pretty important for the enterprise. However, before analyzing the results achieved and the compilation of plans for future periods, a clear understanding of the cost classification and the process of formation of production costs is necessary.

One of the main stages of the organization and functioning of management accounting in organizations is the structure of management accounting, which includes:

• - Cost classification;
• - organization of responsibility centers;
• - Accounting costs and results;
• - Analysis and adoption of management decisions.

The cost of the enterprise is a complex and multifaceted phenomenon. To effectively manage them, it is necessary to use a classification that involves grouping costs on certain features. In the theory of domestic accounting and analysis, the cost classification was developed on various reasons. The most common costs of costs used in the domestic accounting practice are grouping on economic? Elements, as well as grouping on articles.

The costs of the organization are operations on the use of in economic activities for the reporting period of material, labor, financial and other means. Under the cost of products it is understood as the value of cash flows for the production of total products consisting of the cost of consumed funds and other costs caused by the production process.

Costs for production (works, services) are classified:

• - at the occurrence of costs (costs of workshops);
• - by the nature of the production (the cost of basic and auxiliary production);
• - by type finished products (costs for the manufacture of auto strokes, autocamers, rims, for the provision of services);
• - by types of expenses (calculation articles and? cost elements);
• - according to methods for inclusion in the cost (direct and indirect);
• - in relation to the volume of production (variables, conditionally variables, conditionally constant).

In accordance with economic content distinguish the following? Cost elements:

• - material costs (in the actual cost less the cost of return waste);
• - labor costs;
• - deductions for social needs (insurance against accidents and occupational diseases etc.);
• - depreciation of fixed assets;
• - Other costs.

Classification of costs for economic elements displays practical interest because it is based on it

estimation costs for production, where all costs are grouped by software elements.

Grouping costs for economic? Elements allows you to distribute all costs of economic content, determine the cost of the cost of the entire product output, to carry out the function of control and regulation by analyzing and detecting reserves of cost reduction and identify activities.

Classification of costs for economic? Elements are used to compile accounting (f. No. 5 "Annex to the Accounting Balance"), statistical (f. No. 5Z "Information on the cost of production and sales of products (works, services)", F.N. 1- DS "Information about the added value of the enterprise") reporting and filling out forms of marginal analysis.

Classification of costs for economic? Elements makes it possible to develop a cost estimate and based on it is based on the cost of output, while the cost grouping on costs allows you to determine the cost of each type of product. Calculation of the cost of the unit of products of this species is called the calculation. Based on the calculation of a unit of products, the price of the product is determined, the costs of the enterprise with the results of its production and economic activity are measured, the level of efficient work In general, both by individual divisions, as well as the profitability of a particular product.

According to the calculation items, the following grouping costs for the production of products (works, services) are applied:

• - raw materials and materials;
• - Return waste (subtracted);
• - Transport and procurement costs;
• - costs of labor of the main production workers;
• - ESN;
• - general production costs;
• - fuel and energy for technological needs;
• - general running costs;
• - Losses from marriage.

The article "Raw materials and materials" includes the costs of raw materials and

materials that are part of the products produced by forming it the basis, or are the necessary components in the manufacture of production products.

According to the article "Return waste" reflects the cost of return waste, which is excluded from the costs of raw materials and materials. The production of production includes residues arising in the process of transformation of the feedstock, material into finished products, fully or partially lost consumer qualities of the feedstock, material (chemical or physical properties). Return (used) Waste can be reired for the manufacture of main products or sales to the side. Assessment of return (used) waste is made at the price of possible use.

The article "The cost of labor costs of the main production workers" is planned and the costs of labor of production workers specifically related to the development of various types of products are planned. This article also includes the workers' premiums production resultsStimulating and compensating payments.

The article "Unified Social Tax" includes deductions from the cost of labor of the main production workers, according to existing legislation.

The article "Observational Expenditures" includes the following costs: the costs of maintaining and operating machinery and equipment; depreciation deductions for full recovery and the cost of repairing fixed assets of the general production; costs associated with redeeming the cost of overalls; production property insurance costs; Heating costs, lighting and maintenance production premises; Licensed payments (royalty, for the use of know-how); taxes, fees, payments and other mandatory deductions made in accordance with established legislation by the procedure, payments for emissions (discharges) of pollutants; remuneration of managers, specialists, employees and auxiliary workers and deductions for social needs from the cost of labor of managers in accordance with the current legislation; costs of rationalization and invention; Costs of labor protection and other expenses related to the management and maintenance of production. The actual general production costs include losses from downtime, loss from damage to material values \u200b\u200bwhen stored in the workshop, as well as other unproductive costs and losses.

The article "Fuel and energy for technological needs" includes costs for all types of energy (steam, water, electricity, compressed air, etc.), spent on technological purposes in the production of various types of products.

According to the article "General Trade Expenditures" reflects administrative and managerial expenses, travel expenses, communication services, expenses for information, legal, audit and consulting services, payment of employees to work and back, protection services, HPV services, Experience and testing services Tires and others.

The article "Losses from Marriage" includes the cost of finally booked products or semi-finished products. At the location of discovery, the marriage is divided into attendance and external. Based on the nature of defects, marriage is divided into corrected and incorrigible (final).

Based on the methods of inclusion in the cost of individual

product types costs are divided into direct and indirect.

The costs are understood by the cost specifically related to the production of specific types of products (the costs of raw materials and materials, semi-finished products, energy, labor costs with deductions for social needs of production workers and other costs) that can be directly included in their cost on the basis of primary documents. .

Under indirect, the costs associated with the production of several types of products (general production, general expenses), included in their cost by proportional distribution.

Based on the impact of the production volume on the article articles, all costs are divided into permanent and variables. Value constant costs In this period of time, it does not depend specifically from the volume and structure of production.

Under the variables are understood as costs that change in proportion to the change in the volume of production (raw materials and materials, workers' wages with pay for labor based on the scope of work). Conditionally and variable costs increase or decrease in accordance with the change in the volume of production (works, services), but not in direct proportion. Conditionally-constant costs do not depend on the production volume (works, services) and remain in general permanent in a certain range of production fluctuations (depreciation, deductions for social insurance, rental payments, salary of management personnel).

Division of costs for permanent and variables was slightly used so far in domestic accounting practice. However, it is of great importance, as it is the basis for creating cost accounting systems that are advisable to use today.

For the purpose of taxation of profit, costs are classified

as limited and not limited, as well as the costs adopted in the actual sizes. The limited costs include these types, according to which the legislation approved limits, norms and regulations. In particular, compensation for the use of personal cars, travel and executive expenses for service trips, payment on teaching contracts with educational institutions has been compensation.

Introduction

The transition from the command and administrative system of economic management to free market entrepreneurship requires a cardinal restructuring of the teaching system of economic sciences. This task may be a problem-comprehensive method of presenting the educational material, which begins to be implemented in the practice of learning students of higher education.

From here there is an urgent need for an introduction to the system of learning a new subject, which was called "cost management". The content of this discipline covers one of the dominant problems of the economy, the knowledge of which is necessary to entrepreneurs, economic managers and high school students.

The attitude to the costs of theoretical and applied scientific publications is always, since the initiation of economic knowledge, it was not responding to their role in the formation of economic science. The costs recognized the affiliation of pure practices.

Enterprises there is a refusal to plan costs or it is carried out by low-oblated methods. All this contributes to uncontrollability, price elements and a noticeable growth of inflation expectations. Society does not implement the need to educate elements of leaning, desire to save all sorts of material and financial resources and increase the efficiency of entrepreneurial activities.

At the same time, the cost of production and circulation largely determine the current state of the country's economy. Many crisis moments that we feel more than one year are mainly dependent on the fact that the cost level of many types of our products (undoubtedly, excluding its resource species) higher than in developed industrial and even developing countries. And this is subject to the relative cheapness of natural resources and one of the lowest levels of remuneration of all categories of workers.

The cost indicator adopted in Russia is of great importance. It serves as the basis of taxation and determining the profitability of enterprises and is used in most technical and economic calculations. It provides an assessment of the results of production and economic activities of enterprises and determine almost most of the standards and production indicators.

This indicator is a guide when calculating the effectiveness of investments, innovation and technical development activities, the introduction of new technology of innovation proposals.

The subject is allocated from the cycle of general education disciplines for the preparation of workers of various economic specialties and is a new economic discipline, which is a component of an independent part of economic knowledge. A number of educational institutions of higher school engaged in the preparation of economists-managers, included it in the curricula of the profiling disciplines. It meets the modern requirements of the training of specialists of the economy for various sectors of public economy.

The course "cost management" is intended to give more in-depth theoretical and practical knowledge in the field of modern methods. industrial planning, accounting, calculating and analyzing the cost of products, works and services.

The teaching of this course follows from the essence and maintenance of entrepreneurial activity.

Therefore, being mainly the subject of specialization, it unites, expands and systematizes the fragmented knowledge that students received when studying these disciplines within their program, which gives only the basis of the problem. The course considers the external and internal content of the cost management problem, theoretical and methodological aspects The process of their formation, the significant differences between the concepts of the concepts (costs of production and circulation, the cost of products, works, services, costs, and expenses), composition, grouping and classification of costs, existing policy and regulatory documents, pactor analysis of costs and the ways to reduce them.

Special attention is paid to establishing the relationship between the costs and terms of production and practice of drawing up planning and economic settlements of various purposes, methods and methods for planning various cost elements, their accounting, calculation and analysis and their characteristics in the transport industry, to prepare specialists with deep knowledge of management costs.

The purpose of this course is: to familiarize students with full, comprehensive content of this problem. To teach them receptions of planning, accounting, calculation and expenses, the preparation of technical and economic calculations of various purposes, but mainly a decrease in costs and selection of the most effective options for technical solutions of various innovations.

The main task of the course:

Reveal the value and place of the problem as part of the functional disciplines of the economy;

Acquainted with the composition and grouping costs for transport and its features in this industry, policy and regulatory documents in the field of cost management;

Show in their unity and sequences existing techniques for developing plans for the cost of products, works, services and methods of its accounting, calculation and analysis;

Explore the methodology for making calculations to reduce the costs and identifying reserves for improving the efficiency of the enterprise;

Orient entrepreneurs and economics managers to implement management decisions that contribute to leaning, saving consumable labor, logistical and financial resources;

Rail in leaning attitude to spending all sorts of resources.

The subject "cost management" is associated with many disciplines and is based on the knowledge gained in the process of studying. First of all, it extended duplicates certain provisions at the cost of production, works and services given in the courses "Economics of enterprises", "Economics of sectors of the public economy", "Planning", "Accounting", "Statistics", "Analysis of production and financial activities" .

In addition, the course "Cost Management" is associated with disciplines on technology and organization of production and a number of other technical items.

From the cycle of economic disciplines, in addition to those already mentioned, the items "technical rationing", "pricing" have direct relations.

To successfully study the curriculum of the course, it is thorough to repeat and recall the content of the main theoretical concepts and terms, related economic disciplines that are directly related to the problem of the course.

The concept of management costs in the enterprise

Essence of costs

Simultaneously with the development of production, economic science and practice of studying costs are developing.

Currently, the following approaches to the study of costs can be distinguished. According to the theory of labor value, the costs of the national economy and economic entities are labor and only labor. In practice, as part of the costs takes into account the use of some limited resources: investments, basic and current funds, labor resources, natural wealth. The essence of costs from the standpoint of logistics theory is spending energy and only energy, including intellectual and human physical energy. In practice, these costs are manifested in the form of a focused and orderly movement and use of some limited resources: investments, basic and working capital, natural wealth.

To date, the definition of the costs from the standpoint of the theory of labor value is not enough deep and complete and cannot be recognized as acceptable, and the philosophical and theoretical determination of the costs from the standpoint of logistics theory in practical terms is not developed. Therefore, we consider determining costs with generally accepted practical positions.

Enterprise cost management is the component of the enterprise management system as a whole. Therefore, in general, we will dwell on some aspects of the enterprise management in order to understand the essence of cost management.

Cost management is the fulfillment of the entire complex.
Management cycle functions aimed at raising
Efficiency of resource use in the enterprise.

The purpose of managing costs is to achieve the planned results of the enterprise in the most economical way.

Management is the activities of the enterprise (organization) aimed at implementing the objectives of the management object, subject to the rational use of available resources.

Costs are characterized in monetary terms the amount of resources for a certain period used on the production and sale of products, and are transformed into the cost of production, works and services.

In economic literature and in practice, along with the term "costs" are used everywhere, both such as "expenses" and "costs" are used. Moreover, many authors treat them as synonyms and do not make differences between these three concepts. Meanwhile, in fact, these concepts have a different economic content.

The idea of \u200b\u200bthe cost of the enterprise is based on three important provisions.

1. Costs are determined by the use of resources, reflecting how many and what resources are spent in the production and sale of products for a certain period.

2. The amount of resources used can be presented in natural and monetary units, but in economic calculations they are resorting to cash expression.

3. The definition of costs always relates to specific objectives, tasks, i.e. the amount of resources used in monetary terms are calculated on the main functions of production and its implementation as a whole on the enterprise or on the manufacturing units of the enterprise.

Government Russian Federation Resolution of August 5, 1992 No. 552 determined the composition of the costs (not costs and no costs!) On the production and sale of products (works, services) included in the cost in the formation of the financial results of an enterprise with changes and additions, approved by the Decree of the Government of the Russian Federation of 01.07 .1995 No. 661. Currently, it is not mandatory for enterprises, but guided by these documents, enterprises on a single methodical basis form the economic result of their main activity - profits from the production and sale of products, works and services.

In the costs of manufacturing and sales of products include predefining (one-time) costs, production costs directly related to the implementation of technological operations, service and operation of production equipment and machinery, production management, and management and commercial costs associated with the general, administrative management and sales of products .

Expenditures reflect the reduction in payment tools or other property of the enterprise and are recorded at the time of payment.

In modern theory and practice, the terms "expenses" and "income" enterprises are widely used in accounting, and their content is disclosed in PBU-9/99 accounting provisions - the revenues of the organization and PBU-10/99 - the organization's expenses.

The difference in income and expenses determines the financial result of the enterprise - accounting profit (or loss).

The concept of "expenses" is often taken by the ideal concept of "payout". However, the difference between these terms is. Payments are the actual cash flow rate (for example, purchase for cash), and costs are both cash payments and purchase on credit. Consequently, the concept of "expenses" is wider than the concept of "payout".

The expenses of the enterprise, depending on their nature, the conditions for the implementation and directions of its activities are divided into:

Expenses on ordinary activities;

Operating expenses;

Non-union costs;

Emergency costs.

In the future, we will consider only the costs of the usual activities of the enterprise that are related to the manufacture and sale of products, the performance of work and the provision of services, the acquisition and sale of goods. It is these costs that can be compared with costs and identify their differences.

There are differences in the temporary correlation of expenses and costs. Costs, in contrast to expenses, are recorded in accounting of the enterprise at the time of consumption in the manufacturing process. Ultimately, all expenses on the usual activities of the enterprise for a certain period must be transformed into costs. Costs not related to costs for some reasons characterize the cost of accounting for the production costs and sales of products.

In terms of valuation on the work periods, expenses are different from costs.

Expenses for a certain period of operation of the enterprise may exceed costs, be equal to costs or be less costs.

Costs are real or estimated costs of financial resources of the enterprise.

Not accidentally, in practice, the expression "material costs", "labor costs" - neither material resources nor labor are not related to finance. The costs in the literal sense of the word are a set of displacements of financial resources and relate to or to assets if they are able to bring income in the future, or to liabilities, if this will not occur and decrease the retained profit of the enterprise during the reporting period. The costs of missed capabilities are the loss of income when choosing one of the ways of exercising economic activity.

Costs affect the final financial result of the work of the enterprise - profits.

The concept of costs is already the concept of costs, it implies only specific payments in a certain period.

Costs and costs may coincide, and may differ from each other, and these differences are predominantly subject matter. These differences are due to three main reasons:

1. Costs and costs are varying the essential economic nature of the assessment. Costs have a calculated (calculating) estimate nature. They are reflected in internal accounting, depend on the cost accounting system used (full or partial costs) and are not necessarily associated with payments in the enterprise. The costs also have a payment nature and are reflected in the external (financial) accounting of the enterprise.

2. Costs may have no signs of costs: a number of costs in production accounting has no analogues among costs (for example, settlement risks, the estimated salary of the entrepreneur in individual private enterprises, the estimated rent for the use of premises in private ownership of the entrepreneur, estimated interest on equity, settlement depreciation deductions, etc.).

3. Costs may have a direct connection with the manufacture of products. Costs in the reporting period, although they arise within the framework of the production process, are not always associated with the manufacture of products. For example, the repair of an object not included in the property of the enterprise, donations necessary for industrial activities. Costs that are not related to this period and therefore are not the costs of this period (for example, the surcharge of property and land taxes). Costs associated with emergency situationsnot related to the production costs in the reporting period (for example, the restoration of damage caused by a natural disaster).

Some target costs have the same estimate with the amount of costs for a certain period when calculating the profits and losses in the external (financial) report of the enterprise (for example, material costs, labor payment by personnel, depreciation deductions and other costs).

Costs and costs may differ from the costs of sources of their payment.

Costs and costs within the amounts of state normed by the state are included in the cost of manufacturing products, works and services (for example, travel, representative, advertising, etc.). If the costs and costs exceed the normative value established by the state, then their value exceeding the regulatory, is made by the profit of the enterprise or at the expense of an employee who made it excess (for example, the difference in the cost of a ticket business and economy class, if the employee is given right Fly on the economy class).

The subject of cost management is the costs of an enterprise in all their diversity.

The first feature of the cost as the subject of the control is their dynamism. They are in constant motion, change. Thus, in market conditions of business, prices for acquired raw materials and materials, components and products, energy tariffs and services (communication, transport, etc.) are updated, the products of the consumption of material and labor costs are revised, which is reflected at cost Product and cost level. Therefore, consideration of costs in statics very conditionally and does not reflect their level in real life.

The second feature of the costs as the subject of management consists in their diversity requiring the use of an extensive spectrum of techniques and methods in managing them. The diversity of costs is found in their classification, which allows, first, to identify the degree of influence of certain costs for the economic results of the enterprise, secondly, to estimate the possibility of impact on the level of certain types of costs and, finally, to attribute only those costs on the product, which are necessary for its manufacture and implementation. An equally important and complex task is to properly attribute the cost of production units and certain types of activities of the enterprise.

The third cost peculiarity is the difficulties of measuring, accounting and evaluation. There are no exact accurate measurement methods and cost accounting.

The fourth feature is the complexity and inconsistency of the impact of costs of economic result. For example, it is possible to increase the profit of the company by reducing the current costs of production, which, however, is ensured by increasing capital expenditures on R & D, equipment and technology. High profits from the production of products are often significantly reduced due to high costs for its disposal, etc.

The cost management of the enterprise is designed to solve the following main tasks:

Identifying the role of cost management as a factor economic results activities;

Determining the cost of the main stages of the economic life cycle of the product, management functions in the enterprise;

Calculation of costs for operational and geographical segments, enterprise industrial divisions;

Payment necessary costs per unit of production (works, services);

Preparation of the information base, which allows to evaluate the costs when choosing and making economic decisions;

Determination of technical methods and means of reduction, measurement and cost control;

Identifying reserves of cost reduction at all stages of the production process and in all manufacturing units of the enterprise;

The choice of costs of costing;

The choice of the cost management system corresponding to the working conditions of the enterprise.

Cost management tasks should be solved in the complex. Only such an approach brings fruit, contributing to a sharp increase in the economic efficiency of the enterprise.

When implementing the cost management system, a number of difficulties arise, one of which consists in collecting information. In many enterprises, drawing up information about the materials used, raw materials, fuel comes in a non-time and in a distorted form, which entails the compilation of incorrect data of costs. Therefore, the development and implementation of the cost management system should be started with the compilation of the organizational structure, where all the necessary functions will be strictly distributed: collecting cost information, control, accounting, analysis and cost planning, etc.

The positive effect on the cost management is expected in the system approach to solving these problems. With the success of the cost management system, you can identify the most favorable features of investing, reduce non-production costs, identify existing cost reduction resources, influence market prices.

The leader in modern conditions for the conquest of the market is an enterprise that takes on the main landmark effective cost management in order to improve product quality, increasing competitiveness, ensuring stable financial situation and high profits.

Cost management is the main tool and organization of the production activities of the enterprise. The identification of intra-economic reserves contributes to the ability to reduce costs, more efficient use. All this predisposes to an increase in economic efficiency, achieving higher rates of profit and profitability of production.

Cost planning

3.1. The need for cost planning

The company's management is always before the need to choose optimal solutions relating to the sale price, the range, the range and volume of products, credit and investment policies and many other things. In search of such, economically reasonable, solutions, alternative options for the enterprise behavior are calculated and analyzed.

It is not enough for individual decisions to be cost-effective themselves. Need to seek
So that all the activities of the enterprise in the complex become cost-effective and ensured cash revenues in the amount satisfying those interested in the economic results of the facial production (owners, creditors, managers, employees). The main task of planning costs is the definition of economic results of the enterprise expected in the future period.

Planning is one of the controls, which includes the choice of the purpose of the enterprise and means to achieve it.

Planning bridges between the existing position and the one we want to achieve in the future. The main task of planning is to minimize the risk of entrepreneurship.

Planning can be short-term and long-term. Short-term Plans are compiled for a month, quarter, year, long-term(promising) determine the directions of development of the enterprise for 3-5 years (for large firms - and for more a long period).

The task of long-term planning is based on the analysis of chances and risks generated by external environment, the strengths and weaknesses of the enterprise to choose an adequate version of its activities. To do this, it is necessary to make a forecast of the expected situation and changes in the external economic environment (calculate the likelihood of a decline in production, enhancing competition, increasing inflation, etc.). Each enterprise is committed to development: it is necessary to develop new products, or improve the manufactured, or combine both directions. Development requires investing in the development of new products, the formation of sales markets, the creation of appropriate technical and personnel potential, the search for providers of material resources, etc.

Election of one or another course of action, especially providing for the involvement of resources into production for a long period, the management of the enterprise should have a clear idea of \u200b\u200bthe value of the costs associated with the decision.

Each particular action version corresponds to certain costs, the level of which must be calculated at the planning stage.

Cost planning is the definition of the objectives of the enterprise and its units in the form of a production task of effective use of resources and the choice of funds for their implementation.

Plans are specified in the estimates reflecting the costs of monetary terms. Thus, cost planning consists in identifying the cost of costs and their quantitative assessment.

Cost planning is carried out to determine the total value of the resources consumed in the process (material, labor, monetary) and calculation of the estimated profits, is a means of linking the natural and cost indicators of production, identifying and evaluating its economic efficiency.

When planning, the following tasks are solved:

Calculation of the cost of resources required for the production of products;

Determination of the total cost of production;

Calculation of the cost of production of each type of product.

The planned amount of costs are calculated on the basis of the planned structure (nomenclature and range) of products and the volume of its production.

The above tasks are solved through the feasibility of economic calculations. At the same time, material technical standards, labor standards and other parameters of the production process recorded by technical documentation, and also take into account the economic conditions of production activities: a wage system, resource prices, payments and other regulations established by laws and regulatory acts.

The initial base of calculations are:

Planned volumes of products (works, services) in physical and value terms;

Consumption rate of material resources and calculations of the need for resources in physical terms;

Contracts for the supply of material resources and manufactured products for the provision of services containing the conditions for their implementation and payment;

Labor costs, calculations of the number and professional composition of workers and the terms of remuneration;

Economic standards (depreciation rates, deductions for social needs, insurance payments, etc.);

The planned results of the implementation of activities for the development of the potential of the enterprise;

Activities developed by technical and economic analysis in terms of cost reduction and loss reduction.

When carrying out calculations, it is necessary to proceed from the following requirements:

Rational choice of resources used, their structure and quality, supplies, transportation, storage;

Optimization of production conditions (parties size, equipment operation, replacement);

Optimization of the production process, improving the organization of production in order to reduce the loss of time);

Allocation of costs included in the cost and compensated from profit;

The distribution of one-time production costs providing production for a long time (for example, expenses for the preparation and development of new types of products) in terms of periods in proportion to the volume of production in each period.

Depending on the purpose of planning, the duration of the planning period, the stages of developing plans, the definitions of the range of products, i.e., from the completeness of the source information, the planned costs are determined by:

Detailed estimate-regulatory calculations of the value of the required costs (direct account method);

Enlarged calculations of the alleged change in the basic level of costs.

Calculation of permissible costs

In the course of long-term planning, information on the composition and structure of products is very important to choose the right solution, about the expected costs of the production of a product, about the cost level as a whole in certain periods, about the need for capital investments. Based on this information, questions are resolved about which goods to sell in certain markets, at what prices, how to finance (from which sources and in what time frames), where it is better to place production.

Preliminary cost estimate can prevent the production of unprofitable products. This estimate should be made on the basis of: clearly defined production volumes (it is desirable to provide multivariate tasks and calculations of the corresponding costs); Production technologies; Material replacement options; prices for materials and tariffs for services of other enterprises; Cost breaking and qualitative indicators into components for comparing them with costs and indicators achieved by competing enterprises. A preliminary assessment is designed to identify the need for further modernization of the product. When developing promising (long-term) plans, the assessment of the estimated costs takes into account the costs of new equipment and other elements of fixed capital.

To calculate the preliminary costs, it should be started at the stage of product development and marketing research, since it is precisely in the course of designing, technology development, the level of costs of the market is laid down, revenue planning and control over production costs begins.

When evaluating the final costs, all possible costs of manufacturing a standard product should be taken into account. Since the release of a new product often requires large material and labor costs and overhead costs, it is necessary to identify deviations from the costs of similar types of already developed products.

At the stage of current planning in conditions market economy The volume of permissible costs on the product dictates the market price, the basis of which is the cost of enterprises-competitors producing similar products.

The permissible costs of the enterprise for the production and implementation of the I-th product of health I can calculate by the formula

Health I \u003d Cryni / Kreni,

where Cryni is the market price of the i-th product; Rolli is the profitability coefficient of the I-th product, calculated as the ratio of profit to the cost of the product.

The permissible material costs of the CM according to the I-MU product are calculated by design and technological documents based on the norms of consumption and market prices of materials, components and purchased semi-finished products:

Zmi \u003d gj * cj,

where GJ is the expenditure rate of the jth material, component, purchased semi-finished product; CJ is the market price of the jth material, component, purchased semi-finished product.

Permissible costs for the main wages of the workers of ZOSN. The brake is determined, taking into account the share of commercial expenses established by the current plan of commercial expenses, overhead of indirect costs and additional wages to the main wages of the workers (estimated scope of the overhead costs).

1. If this share is less than one, the calculation is carried out by the formula

where, - respectively, the debt of write-off on the product of commercial, overhead and additional wages of workers;

2. If this share exceeds the unit, use the formula:

If the volume of permissible costs is as threatening with damages, this is a signal that informs that the product is economically uncompetitive and need to take urgent measures to improve production efficiency.

The reasons for exceeding the cost-effective cost level should be sought in the imperfect design of the product, outdated production technology, cost accounting and cost control methods that are not able to compensate for increased costs of certain types of resources (for example, energy carriers, etc.). Preliminary assessment of permissible finite costs is the basis for increasing the competitiveness of the enterprise.

Table 4.1 - Postedy cost

Stage	Article costs
Niocarian	- Pre-project research and refinement of the plan. - Development technical task - Development of a draft project - the development of a technical project - the preparation of design and working documentation for an experimental sample or a batch - the preparation of working design and technological documentation for the manufacture of a prototype (party) - the manufacture and testing of the prototype (batch)
Production	- Preparation and development of serial products - Production - Maintenance technical level and the quality of mass production products
Sales	- Tara and transportation operations related to the delivery of finished products to the consumption location - ensuring its safety and operational characteristics during transportation and implementation - content trading firm manufacturer - Marketing research
Operation	- Acquisition - Installation - Preparation of products and frames for operation - Current operating costs - Repair and maintenance - Maintenance and improvement of production properties of products
Disposal	- Studies - Production of recycling means - Transportation - Special containers, packaging, etc.

The amount of costs at certain stages of the life cycle depends on the nature of the products, its technical complexity and novelty. Fundamentally new, technically complicated; Healthy products require high costs for R & D, sometimes many times higher than the costs at all other stages of the life cycle.

The stages of the life cycle impose certain features on the cost calculation method.

So, at the stage Niocariancosts are calculated consolidated by stages of work. At the Nir stage, the costs are set by limit, i.e. As an indicative border, determined by a competitive price. When performing a technical assignment for product development, the accuracy of determining total costs increases: the costs of the OCR and the cost of production preparation are specified, the limit costs in production are complemented by calculations of the specifications of labor intensiveness and material intensity. At the stage of the testing of a prototype (party) of the product, such a degree of resource costs are achieved, which allows them to take them as integrined planned holes and standards at the production of products.

On the stage productionthe accuracy of determining costs depends on the scale of production: the more, the more precisely there must be norms and standards used to determine costs.

On the stage sales The method of calculating costs depends on the design features of products, the conditions for its transportation, storage and sales. The implementation of small-sized, simple on the design of products made of material that does not require special conditions Transportation and storage is cheaper. However, regardless of the nature of the products (works, services), the cost of marketing includes the costs of marketing that depend on the market strategy of the enterprise.

On the stage operating The degree of detailing and accuracy of norms and standards, on the basis of which costs are calculated, is due to the service life of products.

In economic literature and in practice, along with the term "costs", such as "expenses", "costs" are used. Moreover, many authors treat them as synonyms and do not make differences between these three concepts. Meanwhile there are differences.

Costs are real or estimated costs of financial resources of the enterprise.The costs in the literal sense of this word are a set of movement of funds and relate or to assets, if they are able to bring income in the future, or to liabilities, if the retained profit of the enterprise during the reporting period does not decrease.

Costs are financial costs for earning income for a certain period.The concept of expenses is already the concept of costs: it implies only specific payments in a certain period. Costs are determined by the costs of the cost of production and payments from the enterprise's profits. For example, travel expenses, executive expenses are included in the costs within the norms approved by the Ministry of Finance of the Russian Federation, over the norms are paid by profits.

Costs characterize in monetary terms the amount of resources used for certain purposes are transformed into the cost of production.

To distinguish between the costs of this period and the costs arising from them, we note the following:

the costs of the current year are also the costs of the enterprise for this year;

the costs incurred before the current year become the expenses of this year and appear as assets at the beginning of the year;

the cost of this year can be expenditures of future years and will be reflected as assets at the end of this year.

The idea of \u200b\u200bthe cost of the enterprise is based on three important provisions.

Costs are determined by the use of resources reflecting how many and what resources are spent in the production and sale of products.

The amount of resources used can be represented in natural and monetary units, but in economic calculations they are resorted to cash expression.

Cost determination always relates to specific objectives, tasks, i.e. The amount of resources used in monetary terms is calculated for a specific function or production unit of the enterprise.

The Government of the Russian Federation Resolution of August 5, 1992 No. 552 determined the cost of production and sales of products included in the cost in the formation of the financial results of the enterprise.

The subject of control in the study discipline is the cost of an enterprise in all their diversity.

Cost features

1) Dynamism. Costs are in constant motion, change. Thus, in market conditions of management, prices for acquired raw materials and materials, components, tariffs for energy and services are constantly changing. Products are updated, the norms of consumption of material and labor costs are revised, which is reflected at the cost of production and cost level. Therefore, consideration of costs in statics very conditionally and does not reflect their level in real life.

2) Cost manifoldrequiring the use of an extensive spectrum of techniques and methods in managing them. The diversity of costs is found in their classification, which allows, first, to identify the degree of influence of certain costs for the economic results of the enterprise, secondly, to estimate the possibility of impact on the level of certain types of costs and, finally, to attribute only those costs on the product, which are necessary for its manufacture and implementation. An equally important and complex task is to properly attribute the cost of production units and certain types of activities of the enterprise.

Third Cost feature is difficulties of their measurement, accounting and evaluation. There are absolutely accurate methods of measurement and accounting and costs.

The fourth feature is the complexity and inconsistency of the impact of costs for the economic result.For example, to increase the company's profit of the company by reducing the current production costs, which, but is ensured by increasing capital expenditures on R & D, equipment and technology. High profits from the production of products are often significantly reduced due to high costs for its disposal, etc.

The cost management of the enterprise is designed to solve the following main tasks:

Identifying the role of cost management as a factor in increasing economic results;

determination of costs for the main control functions;

calculation of costs for manufacturing units of the enterprise;

calculation of the necessary cost per unit of products;

preparation of an information base that allows us to estimate the costs when choosing and making economic decisions;

identification of technical methods and means of measuring and cost control;

search for reserves of cost reduction at all stages of the production process and in all manufacturing divisions of the enterprise;

the choice of costs of costing;

the choice of the cost management system corresponding to the working conditions of the enterprise.

Cost management tasks should be solved in the complex. Only such an approach brings fruit, contributing to a sharp increase in the economic efficiency of the enterprise.

Cost management functions.

The cost management of the enterprise assumes the execution of all functions inherent in the management of any object, i.e. Development and implementation of decisions, as well as control over their implementation. Cost management functions are implemented through the elements of the management cycle: forecasting and planning, organizing, coordination and regulation, activation and stimulation of implementation, accounting and analysis.

The execution of control functions in full over all elements is the cycle of exposure to the control subsystem (control entity) on the controlled subsystem (control object).

Subjects management Costs are managers and specialists of the enterprise and production units (industries, shops, departments, etc.). Separate functions and cost management elements are carried out by employees of the enterprise directly or in their active participation. For example, the dispatcher affects the coordination and regulation of the production process, and consequently, on production costs; Accountant performs accounting costs, etc.

Control objects are the cost of developing, manufacturing, sales, operation and product disposal.

The general scheme for the interaction of cost management functions in the enterprise is shown in Fig.

Cost management is not an end in itself, but it is absolutely necessary to achieve a certain economic ρ result, an increase in the efficiency of work.

The cost management functions are prim than in relation to production, i.e. To achieve a certain production, economic, technical or other result, it is first necessary to produce costs. Therefore, the goal of cost management consists in achieving the planned results of the enterprise the most economical way.

Forecasting and cost planningit is divided into promising (at the long-term planning stage) and the current (at the short-term planning stage).

The task of long-term planning is to prepare information on expected costs when mastering new sales markets, organizing the development and release of new products, increasing the capacity of the enterprise. These may be the cost of marketing research and R & D, capital investments.

Current plans specify the implementation of the long-term goals of the enterprise.

If the accuracy of long-term cost planning is small and exposed to inflationary process, the behavior of competitors, the state policy in the field of economic management of the enterprise, and sometimes force majeure circumstances, then short-term cost planning, reflecting the needs of the closest future, more accurately, because justified by annual, quarterly calculations .

Organization -the most important element of effective cost management. It establishes how the enterprise manage costs, i.e. Who does it, in what time frame, using which information and documents, which ways. The costs of costs, the responsibility centers for their observance are determined. A hierarchical system of linear and functional relations of managers and specialists involved in the cost management, which should be compatible with the organizational and industrial structure of the enterprise.

Cost coordination and regulationit involves a comparison of the actual costs with the planned, detection of deviations and the adoption of operational measures to eliminate them. If it turns out that the conditions for the implementation of the plan have changed, the costs planned to implement it are adjusted. Timely coordination and cost regulation allows the enterprise to avoid a serious breakdown in fulfilling the planned economic result.

Activation and stimulation It is implied to find such ways to influence the participants of the production that would encourage the costs established by the plan and find the possibilities for their decline. This image of action can be motivated as material and moral factors. It is impossible to stimulate and save costs to replace the punishment for the overrun. In this case, employees are the main efforts to apply to challenge the level of planned costs, to overestimate it. Then the achievement of the main goal of the enterprise is to obtain the highest possible profit by reducing costs - will become a difficult task.

Accounting As a cost management element is needed to prepare information in order to take the right economic decisions. For example, in assessing the value of material production reserves, the costs are established by production accounting, and information on the actual results of the enterprise and all its production costs supply is supplied. Accounting. Production accounting is included in the management accounting system that allows you to control the costs and decide on their feasibility.

Analysis of costsThe element of the control function helps to evaluate the effectiveness of the use of all enterprise resources, to identify reserves for reducing production costs, collect information to prepare plans and adopt rational management decisions.

Control functions (monitoring)the cost management system provides feedback, comparisons of planned and actual costs. The effectiveness of the control is determined by corrective management actions aimed at bringing actual costs in accordance with the planned or to clarify the plans if these latter cannot be met as a result of an objective change in production conditions.

So, cost management is a dynamic process that includes managerial actions, the purpose of which is to achieve a high economic result of the enterprise.

Principles of cost management.

The basic principles of cost management were made by practice and reduced to the following:

system approach to cost management;

unity of methods practiced at different levels of cost management;

cost management at all stages of the product life cycle - from creating before disposal;

organic combination of cost reduction with high quality products;

prevention of excessive costs;

widespread introduction of effective cost reduction methods;

perfection information support about the cost level;

increasing the interest of the enterprise's production units in reducing costs.

The systematic approach finds its expression in such as the cost management efficiency is assessed by the effectiveness of the weakest system of the system. All means: a low level of cost ruling, mediocre motivation and stimulation of personnel for decreasing, insufficient and unsatisfactory analysis, costs of costs that do not ensure the needs of the manual - it will inevitably affect the system functioning. It is the weak link that determines the reliability (efficiency) of the entire production system, which is the enterprise. Insufficient attention to one cost management function can be null all operation.

Methodical unity of cost management at different levels implies uniform requirements for information support, planning, accounting, cost analysis of the enterprise.

Compliance with all principles of cost management creates a base of the enterprise's economic competitiveness, the conquest of their advanced positions in the market.

Any business activities It aims to obtain profits, increase capital. But in order to get the surplus value, you first need to invest something, and it is these investments and the possible efficiency of business activities is limited. That is, it can be said that it is the costs that are determining the profit factor. That is why cost management has such an important meaning.

Consider all the features regarding entrepreneurship cost management.

What is cost management

If the gap between the resources used and the profit is too large, we are a loss, which means ineffective management.

The formulation of quality goals, their adjustment, prediction of outcomes, a certain impact on production processes with the most rational application of available resources is control. This process includes the following actions:

• forecasting;
• planning;
• organization of activity;
• coordination of processes;
• regulation;
• accounting and monitoring;
• calculation;
• control;
• analysis.

Costs, costs, expenses

Terms that seeming non-professional synonymous, actually have important shades of values \u200b\u200bthat need to be distinguished in order to understand how they fit into the management system of the business consumable.

Costs - Economic concept that characterizes business spending on the main objectives of the production, implementation and acquisition of assets and other activities that can be assessed in cash. This is a relative decrease in the economic benefits due to the departure of assets or fulfill certain financial obligations, and therefore a decrease in the overall amount of capital. This concept is more to cash flows.

Costs - those spending that leak out of the previously created profits; They are associated with the production and related activities of the organization, for example, on management, social sphere, transport and other overhead money investments. Basically, the cost of costs are formed from the costs of costs.

• material resources;
• raw materials;
• materials;
• energy;
• working time.

IMPORTANT! When it comes to the organization of cost management in the enterprise, it is important to take into account not only cash, but also natural assets: it is precisely that it is determined, ultimately, the success of entrepreneurial activity.

Cost planning

This is the basis of control. A competently scheduled process practically guarantees an effective result.

The main purpose of planning costs - Definition and approval of the optimal amount for certain costs in a certain period. Planning should differ by type of activity and types of products.

Planning is carried out in the form of a business plan for a specific time period, most often for the accounting year. These key business elements depend on it, like:

• production plan;
• salary fund;
• planned supply of the enterprise.

NOTE! By drawing up a plan for each subsequent period, it is important to achieve a costly reasonable reduction in costs compared with the previous one: then we can talk about efficiency, progress and profit growth.

When planning costs, it is advisable to take into account production innovations, allowing to increase the level of production, modernize the technology, improve the organization of labor, that is, in general, to ensure development.

Regulatory cost management method

It provides for the coordination of the norms of the cost of production, that is, a comparison of actual indicators with those provided according to plan. If deviations revealed, you need to investigate their cause and take certain measures to prevent them in the future.

In order to determine the actual indicators, you need to explore the costs, fix them, that is, to take into account in certain documentation.

Costs are reflected in the following official papers of the organization:

• monthly, annual, quarterly estimates - the current (short-term) costs are recorded in them;
• in the production estimate - there is a resource for payment for work for labor, the use of equipment and equipment, other waste for production;
• in estimated management costs;
• in a commercial estimate - all related to the implementation.

FOR YOUR INFORMATION! the main task When drawing up the estimate - the choice of priority costs.

Control methods and cost reduction

Not always to reduce costs should be an end to the self-control. Sometimes there is a temporary increase of their increase, if in the long run, this will lead to an increase in production, an increase in competitiveness, an increase in demand.

However, the main task of management is the minimization of costs, expressed in the maximum control of all factors affecting them at different stages of entrepreneurship, as well as on end Size. These factors include:

• optimality of the increase in production volumes;
• an increase in the intensity and efficiency of the use of means of production;
• optimization of relations with counterparties - customers, suppliers, etc.;
• reducing the operation cycle;
• improving the technological process;
• saving additional costs.

Modern organizational and economic methods of reduction and cost control

1. "Tender". The entrepreneur must skillfully "select" the most promising suppliers and cost-effective customers.
2. "Koousersing".Everyone knows what to buy cheaper wholesale. Why not carry out jointly with other entrepreneurs the supply of necessary raw materials and other resources, while significantly saving costs?
3. "Outsourcing".Instead of the workforce of the enterprise, you can use third-party organizations to perform individual functions, operations, activities, if such delegation will save resources - both financial and temporary.
4. Reducing costgives the greatest effect on cost savings: includes technological improvement, optimality of the choice of raw materials and the method of its use, constructive changes in products; Energy resources economy, etc.
5. "Standard Co."- One of the very first methods applied by the global economy to manage costs. It is a thorough planning and normalization of resources, implemented before the start of activity, differentiated on various expenditure items.
6. - Separation of costs for variables and constant and their separate accounting.
7. « Jit.» (from "Just In Time" - "Exactly on time") - the amount of resources must be optimal, not larger and no less required, the excess is a negative factor inhibiting development (meaning not monetary, but material assets).
8. "ABC"("Activity Based Costing" - Accounting for Works) - Defayment Method technological processes for elementary operations and cost accounting for each one.
9. "LCC"("Life Cycle Costing" - Life Cycle Cost Management) - calculation of the full "life cycle" of the produced product - from its planning to implementation.
10. Comparison with competitors -the definition of those positions on which the company lags behind competitors, analysis of the causes of outsiderhood on specific positions and the preparation of possible optimization solutions.
11. Functional and cost analysis - reduction of costs while maintaining quality product performance.

Vladimir Kornyushin Director of Development of the Academy of Consulting Art, Lecturer SPbGIEU and PMI
The Chief Magazine

The larger the company's turnover, the more clients, the stronger it depends on the efficient cost management. Even a profit here (oddly enough) can move to the background: the whole of it lears, both in a black hole, and dissolve in cold lines of accounting reporting.

Remember, in school textbooks in mathematics there was such a task - about the pool, in which the water is accomplished through one pipe, and it flows through two, and it was necessary to calculate what time the pool is filled?

Any company just reminds such a pool. By pipe, how easy it is to guess, the money flows. Moreover, if the pipe, according to which this money comes, is indeed only one (this pipe is our main activity), then the pipes for which they are drone from us - a great set.

It is still important - in most cases we work in a competitive market. This means that the incoming pipe can dry out. Well, for example: Our price can not be higher than that of competitors, despite the fact that purchase prices are rarely able to get better effect, despite all the efforts of sales and procurement managers.

International business experience shows that competitive markets It is sometimes critical becomes not external, but internal competitive advantages.

The correct system of control and cost management allows them to reduce them, which means, reduce business risks on the one hand and get big profits at the same price and turnover - on the other.

Think of good

Cost management is a component of any organization, not only a business organization. However, models on the basis of which this management is carried out is usually given not so much attention. It is not surprising that, for example, most audit firms that we asked to comment on their practice of applying cost management models were not ready to answer this in a general prosecular question. Although it is somewhat sad.

The reason is most likely in the mentality russian entrepreneur - He wants to think only about success and therefore inclined to talk about the profit, about the performance of funds efficiency, on the analysis of financial performance, the efficiency of capital use, but ... Not too inclined to think about costs, although control over them is one of the most important components. Success.

An increase in sales is an important component of success, but in fact also often leads to serious problems. Among them is an increase in overhead costs, a decrease in the qualifications of personnel and quality of services provided, an increase in the "teaching" of customers and reducing the share of loyal clients and so on.

Proper cost management, in turn, creates a solid safety margin and increases its effectiveness, which means that it strengthens its ability to protect its market interests and the ability to obtain a large profit or to create a greater budget of promotion.

Models of past years

According to the Director General of the Consulting Group "Big Petersburg", Lev Grigorieva, "The cost management area is one of the most worked in world practice. There are several standards that apply to various types Activities, but all Russian companies can use them by virtue of low management culture at all levels. Competently delivered budget of income and expenses - a rarity, adherence to the initial accounting of the rule of expenses - is still large.

So it is necessary to start - learn to work according to the rules, and then think about more complex models. If we again talk about the best world practice, then all these models developed in the era " mass production"- already past.

Now the focus of advanced companies - the cost management of the LEAN Production concept (leaning, rational production), when the reduction objects are the system costs associated with the exception of reserves, queues, overpressure, etc. This is closely related to the process approach, excretion Key client groups on which end-to-end business processes are working. They "pull out" from the resources of the enterprise only the necessary, cause not to do unnecessary movements, give a unique opportunity to reduce costs and improve consumer quality at the same time. "

DC, SC, ABC

Fundamentally cost management is possible on the basis of two systems basic principles — direct-Costing. and standart-Costing.So, for example, according to the statement of specialists of the audit-consulting company "Verdict", most customer accessories use exactly principles direct-Costing,however, large I. production organizations Usually apply the ABC-Costing method (later we will tell about it in more detail).

Standart-Costing. - This is a measurement system of estimated costs of costs on any area, i.e. those that should be incurred, and not actually (relies on regulatory costs).

Regulatory system ( standart-Costing.) implies an analysis of the deviations of the actual costs of regulatory, which are important information for management. According to Ms. Souloye, teacher and consultant SPbGPU on management accounting and controlling, system standart-Costing.despite the fact that it has already been obsolete more than half a century, quite often used in practice russian businessRather, as a result of the habit than because of some plains associated with it. Although it is worth noting that in some cases standart-Costing.it is an ideal system - for example, if you have two or more similar enterprises.

True there is one small trick - to choose the correct indicators for standardization.

In practice, elements standart-Costing. You can find not so rare. His advantages are primarily in simplicity. If you are heading, for example, a livestock farm, and your production cycle is repeated from time to times, and all the rules are united and unchanged, then, opening the next farm, simply and effectively keep records and cost control on the basis of its simple comparison.

Much worse, although very often you can meet when Russian companies use elements standart-Costing. When evaluating the activities of structural units in different market conditions.

Suppose your company has offices in Moscow and in Novosibirsk. Obviously, expenses will be completely different in nature - the cost of renting, personnel, transportation costs, etc., and the like. - All this will be very different.

In fact, even if these two offices are in one city and even in one area, but created in different timeThe structure of their costs (and profits) can differ significantly: if they are located at different stages of the life cycle, then the managers of a more "young" office will have to spend more funds for advertising, promotion - and not only. So, Standart-Costing here is already not applicable.

Direct-Costing. - The accounting method in the controlling system based on the definition of the real value of products and services regardless of the calculated conditional and overhead costs

The Direct-Costing system involves considering the cost of products only in terms of variable costs. Permanent costs are collected in separate accounts and are written off directly to the financial result with a given periodicity.

What is the plus system Direct-Costing? Chief plus - the ability to manage the company! The problem is that quite often Russian companies assess activities from the point of view of profit at the end of the period. It may be a year, quarter or month, however, a growing company even with a decrease in work efficiency, profit can continue to grow, compensated by increasing sales. As a result, if such companies begins to fall a profit, this indicates so large and launched problems that it can be solved late.

Secondly, the market is in constant dynamics and it is important to represent exactly how it works at the moment this or another structural division. Direct-Costing just allows you to solve these really important problems and manage the firm on the basis of not profit or turnover, but marginal profits.

Target Costing. - target cost planning

Beat the price

Another interesting attempt to escape from traditional cost accounting is the Target Costing algorithm. The basis of the concept is to change the view on the interdependence of the price, profits and cost. That is, it is expected that new products will be able to implement at a price, which will completely cover the cost and ensure the profit necessary for the further development of the business. For traditional products, the use of such a formula is possible only theoretically. Therefore, the creators of the Target Costing system changed the procedure in this expression, the priorities of the components have changed accordingly:

Target price \u003d target price - target profit

One of the first, but relevant and today, the definitions of Target Costing, given by M. Sakurai in 1989, emphasizes the complexity and unifying the essence of this concept: "Target Costing can be defined as a means of cost management used to reduce any costs associated with the product during the entire period of its life cycle by combining the efforts of production, design, research, marketing, economic divisions of the company."

Sequence of actions in the Target Costing Concept

Target Costing. - model built on principles GAP analysisand convenient at the planning stage, however, requires an excellent understanding of the market situation and the presence of competent results in your hands marketing analysis, Therefore, in the Russian practice, low-rotation.

Activity Based Costing. - calculation of cost in terms of economic activity

If we talk about concrete methods, then the method as already mentioned above received the greatest distribution in Russian practice ABC-Costing..

Just like ABC

ABC is an English abbreviation that is decoded as Activity Based Costing, that is, "Accounting by type of activity" or "Calculation of business processes based".

Starting from 1991-1992. He received widespread recognition as a basis for making strategic decisions, cost management and increase profitability based on reengineering and monitoring the effectiveness of business processes.

The simplest ABS-Costing scheme

Planning and accounting by type of activity, called more often ABC-Costing.It assumes a comparison in the planned-analytical and accounting activities of the costs and activities of the enterprise, which led to the formation of data costs (in traditional systems of planning and accounting, costs are calculated at their places of their occurrence). Thereby ensures the possibility of assessing cost effectiveness and detection:

• "Justified" costs, where the useful effect (growth of financial results) exceeds the amount of costs;
• "Unjustified" costs (losses), where the value of costs is more than the useful effect of their implementation.

ABC-Costing. gives us the opportunity to divide accounting (and structural units Companies) to more important and less significant and identify the most problematic zones that can become (or are) sources of losses.

Method ABC-Costing. Although not ideal, but at the moment is undoubtedly one of the best and is used both independently and in the complex with other methods of cost accounting.

If we talk about global practice, where it has long been actively and maximally used information Technology, then you can bring such a model as an example as model of optimal budgetingwhich, of course, takes into account not only costs, but gives a comprehensive assessment of the company's activities.

Model of optimal budgeting - The strategic software product is already well known and based on the registration and analytical developments of the last generation:

• accounting, planning and analysis by type of activity (Activity-based Costing);
• the theory of the company's value (Welfare of the Firm Theory).

The theory of the cost of the firm ensures the construction of integral models of economic activity, where any management decision (including costs) is considered in the context of the influence on the magnitude of the company's market value (in joint Stock Company - in the sum of the current market value of shares). The main achievement of these models is that they provide a quantitative effect of the effect on the implementation of planned measures between the three main blocks of economic activity:

• current operations;
• investment activities;
• involving sources of financing and objectives of maintaining financial stability.

The formalized system of analytical processing of budgetary data, in particular costs, is essential due to the fact that the dynamics of these indicators has the effect on all areas of management policies - pricing, the structure of production, the distribution of profits, economic forecasting, and therefore, for the purposes of compiling the correct management budget (Master Budget) The development of automated modules is necessary for solving the tasks of the so-called "sensitivity analysis" (Sensitivity Analysis), showing the quantitative effect of possible deviations of actual budget parameters from the planned aspects of the company (assets turnover, sales, profitability, etc.), and Also offering a set of situational management solutions (that is, which management measures can be taken in the case of this budgetary dynamics).

Instead of resume

Thus, at the moment, before each Russian company, unobtrusively is facing the choice of the optimal cost management model, on the basis of which it will be possible to implement such controls, which will increase the effectiveness of investments and the whole firm.

The solution is not easy, but ... if we wanted everything to be easy - we would sit at home, and not in business.

The right choice of cost accounting model currently can be attributed to one of the most important solutions that the head of the modern company should take. The importance of this solution increases as the size of the company increases: if you are the director of a relatively small firm, then your competitive advantages are primarily the ability to adapt to customers, flexibility and individuality of the approach. Inattention to costs will not be a critical error, but only reduce your profits. But than the firm is larger, the more its advantages are becoming internal than external.

A large firm consisting of thousands of thousands of tens of thousands of employees and hundreds of thousands, and then and millions of customers are purely physically cannot adapt to each of them. So, the advantage is the leader in costs. The company that most effectively manages its costs, has more chances to win in an endless game named "Business".

What, in fact, was required to prove.