Calculation items and features of their use in analytical accounting
The costing items define the costs invalue expression for the production of a unit or group of units of finished products. Speech can go and about separate kinds of manufactures. Calculation allows you to generate and compare the planned and actual cost of the object or product, which gives it the right to be the basis for their evaluation. For example, in a construction organization, this method of estimating costs is applied to accounting objects in monetary terms.
For example, a methodology that includes the necessary articlescost accounting, is responsible for recording costs by the regulatory method or by the method of incomplete production costs, which can not be used as alternatives for co-ordinate and ordering. Each of these methods is an independent stand-alone characteristic of the formation of cost accounting. This fact allows to apply in practice many combinations of methods that contain costs for costing articles.
It is necessary to note the classification of all methodsformation of expenses of the subject of managing depending on a choice of this or that object. It is determined by the peculiarity of the technological production process.
All costing items refer to the object,defined by some product. For him, you need to calculate the actual cost price. For example, in mechanical engineering - it can be a separate part or the whole equipment, in passenger transport - a separate route, in public catering - a specific dish. The choice of the object of the costing item refers to the most important issues of the entire accounting policy of the business entity, since it is from its decision that the division of costs into indirect and direct costs can depend. Also, based on the adopted decision, the structure of the general analytical accounting system is formed.
- natural (meters, pieces, etc.);
- value (consulting services, purchased securities, etc.);
- work (measurement of transported cargo - ton-kilometer);
- time (man-hour, car-hour).
The main difference between different accounting methodscosts is to determine their object. So, with the boiler method, production is accepted as an object, with a custom one - a specific product, with the crocheting method - the process itself.