So, the main methods of the accounting of material and non-material inputs which are used by the Russian companies are:
- Poprotsessny method.
- Job order method.
- Poperedelny method.
- Standard method.
The world companies use a bit different methods:
- Just in time method.
The Poprotsessny method is generally applied at the enterprises with low number of the nomenclature of goods, and also insignificant influence or lack of a work in progress. The coal mine can be an example of such production. Straight lines and indirect (indirect) expenses belong on all production. Thus prime cost directly of each unit of production pays off as private the total amount of costs of all generalized output.
The job order method is applied in melkopartionny and individual production, for example, in mechanical engineering where the majority of products are made according to individual drawings. A factor cost on production of such product accumulates directly on the order, and indirect expenses in the place of emergence of expenses (PEE). Prime cost of the order is calculated from a factor cost and indirect expenses which accumulate on MVZ and are distributed according to the approved base of distribution. Often the labor input coefficient forms base of distribution.
The Poperedelny method serves as the main method for the enterprises with a large number of stages of production at which there is a need of accounting of prime cost of semi-finished products. As such production production of metal rolling visually acts. In a chain cast iron-steel-hire exists need of calculation of prime cost of each of semi-finished products. Factor and indirect cost is considered on each repartition. Expenses of all enterprise accumulate on the last repartition.
The standard method consists in the accounting of some expenses on the current norms on standard accounting. In the course of the reporting period the analysis of deviations of the actual indicators from bottlenecks, standard with studying, is kept. Prime cost on such method calculates as the sum of standard costs and deviations from them, and also the accepted changes of norms. Deviations from the existing norms is defined by means of the operational account.
Standart-kosting – a method by the principle similar with the standard method used in the former Soviet Union. This method effectively works in the conditions of an invariance of staple prices and auxiliary materials, and also stable product range. This method appeared in depressive American economy of the 30th years. The method is based on use of standards of costs of production which are approved before the reporting period. In the course of the operational accounting of expenses, the sums of deviations from standards accumulate on special accounts, and at the end of the reporting period, as a rule, belong on the general financial (result) result.
Direkt-kosting or marginal method – one of the methods of the accounting of production costs, most widespread in world microeconomics. Difference of a method from others is that costs of production of single goods are analyzed only in variable part of expenses. Variables are understood as expenses which sum directly directly depends on quantity of the made goods. Constant expenses (the enterprise bears them irrespective of production) are analyzed in a section of the enterprise. One of the main concepts of use of this method is the marginal income counted as a difference between the available sales proceeds and variable expenses. The operational profit is a direct difference between the marginal income and constant expenses. One more key feature of this method is taking note of the remains on operating profit. Growth of the remains of products reduces an indicator of operating profit and vice versa.
Using a method a direkt-kosting it is possible to calculate the critical production volume by which production constant expenses will become covered. It pays off on a formula:
V = FC / (NRP-VC), where:
FC – the sum of constant expenses;
NRP – the price a unit of production;
VC – variable expenses of production of a unit of production.
The Just in time method was for the first time tested in the Japanese companies in the early seventies and is based on almost total absence of stocks. Production of these or those goods is carried out only at its need. It allows to cut significantly indirect maintenance costs of warehouses, losses from equipment downtimes etc. When using the Just in time method basic emphasis is placed on quality of goods, its availability and a total cost, without considering price level.
The AVS-kosting (Activity based costing) is based on the accounting of expenses according to works (functions). All productions it is considered as a set of certain operations at which performance resources, both material, and labor costs are spent. All operations conditionally divide into 4 works: piece work, package work, productive work and general economy work. The three first like works make prime cost of concrete goods, the fourth work is distributed between the let-out goods according to drivers of expenses.
Target-kosting. This method considers prime cost as the settlement size received as a difference between the average market price of the made goods and size arrived. Proceeding from the target level of prime cost, norms of production expenses are approved. Such method is rather effective when developing new goods. If production prime cost at pilot batches of goods above target prime cost, does not make sense to start a mass production of goods.