Бухгалтерський облік розподілу загальновиробничих витрат: методичний аспект

Abstract

Встановлено сукупність факторів, що впливають на формування собівартості продукції і структуру окремих елементів витрат. Охарактеризовано зміст Наказів про облікову політику підприємств у частині регламентування порядку формування собівартості продукції та розподілу загальновиробничих витрат. Запропоновано елементи облікової політики щодо загальновиробничих витрат. Ключові слова: собівартість продукції, загальновиробничі витрати, розподіл загальновиробничих витрат, база розподілу.

In the conditions of a competitive market economy, the basic motive for economic activity subjects is to maximize profits. In order to receive the maximum income depends on how the enterprise manages the costs. For implementation the effective pricing policy is necessary to optimize the structure of the cost elements of production costs. The methods of accounting and distribution of total manufacturing costs is debatable nowadays. There is a need to investigate this problem, primarily paying the attention on particular problems treatment of total manufacturing costs distribution, improving the methodology of their accounting. The problems of total manufacturing costs distribution is caused by need for reliable defenition of the production costs and profitability. In conditions of scientific and technical progress the tendency is traced to increase the specific weight such costs in the structure of production, that stimulate the search for effective methods of their distribution. The approaches of domestic scientists to the methodology of total manufacturing costs distribution are analysed in the article. The complex of factors influencing on the formation of the production cost and the structure of certain cost elements has been determined. The content of decrees about accounting policies of enterprise regarding to the regulation of the production cost formation procedure and total manufacturing costs distribution has been characterized. The analysis of the content of public decrees about the accounting policy indicates that information of the manufactured product cost, formed by the accounting system, does not fully take into account the whole range of total manufacturing costs. The elements of accounting policy about the total manufacturing costs have been proposed. The possible approaches to the selection of the basis of distribution of the total manufacturing costs in the form of the algorithm, which is the basis of academic reflection of distributed transactions of the total manufacturing costs and the definition of the production cost realization are generalized and systematized. The proposed algorithm for selecting the basis of distribution is possible to implement to all enterprises, regardless of the type of economic activity. This algorithm of the total manufacturing costs accounting takes into consideration the peculiarities of the technologic process, the structure of industrial production costs, the fullfilment of the plan of finished products realization and creates the preconditions for modelling the methodical accounting support of the total manufacturing costs distribution. Keywords: production cost, total manufacturing costs, total manufacturing costs distribution, distribution base.