Abstract

Content

• Introduction
• 1. Theme urgency
• 2. Goal and tasks of the research
• 3. The economic essence and structure of costs in the enterprise
• Conclusion
• References

Introduction

Problems of organization of state audit and financial control of calculation of the cost of production of an industrial enterprise are relevant today and are reflected in the works of many domestic and foreign scientists. This is due to the significant role of costs in the formation of enterprise profits and the need for its optimization. This is due to the significant role of costs in the formation of enterprise profits and the need for its optimization. Analyzing the scientific research of modern scientists, we can conclude that the most urgent problem is the rationing of costs and ways to control them.

1. Relevance of the topic

Determination of the financial result of the enterprise is to compare the income received by the enterprise, and expenses that were incurred by him in connection with the receipt of such income. Therefore, the cost is one of the main quality indicators of the enterprise, on which the effectiveness of its activities and financial position depends. The study of the theoretical aspects of accounting for the costs of activities will determine the economic essence, the problems of accounting for this indicator and develop measures to eliminate them.

2. Purpose and objectives of the study, planned results

The purpose of the work: a scientific study of theoretical, methodological and practical issues of organizing accounting for state audit and financial control of costing, identifying shortcomings and contradictions in accounting and state audit of expenses, as well as developing specific recommendations for their improvement.

Main objectives of the study:

1. To reveal the theoretical foundations of the organization of accounting for state audit and financial control of costing, namely their essence and content, classification, state of the problem and legal regulation.
2. To formulate the objectives of improving cost accounting.
3. Disclose the organization of accounting of expenses, namely their structure, primary, analytical and synthetic accounting, as well as the practice of preparing financial statements.
4. To analyze the practice of state audit and financial control of costing in the conditions of the enterprise OOO SZKhM temporary administrator of PJSC Snezhnyanskhimmash and develop recommendations for its improvement.
5. Disclose the issues of state audit and financial control of costing.

Object of study: the process of accounting for expenses in the conditions of the enterprise

Subject of research: a set of theoretical, methodological and practical aspects of cost accounting.

Theoretical and methodological basis of the study were legislative acts, regulatory documents on the formation of expenses of the organization, educational and scientific literature, registers of primary, analytical and synthetic accounting, financial statements of the enterprise.

Research method: analysis and synthesis, grouping and comparison, sample research, other methods of economic and statistical research. To process the data presented in the work, the following methodological techniques were used: documentary verification, generalization, review, analytical groupings.

3. Overview of research and development

In his work Yurchenko K. P. considers what is common between costs and expenses, proposes to classify the costs of industrial enterprises in two directions. [1]

Danilenko O. A. a new system of accounting and reporting is considered, as well as the main methodological principles of cost accounting. [2]

Such scientists as Gavrilenko V. A., Leonova L. A., Chernikova E. G., Zadorozhnyuk V. A.

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Improving the methodology for costing the production of metallurgical coke based on the identification of unproductive losses of raw materials, finished and related products based on the preparation of material balances the authors Gavrilenko V. A. and Chernikova E. G.[4].The methodological and organizational foundations of cost management at industrial enterprises are also covered in the work of Zadorozhnyuk V. A. [5]

4. Economic essence and structure of expenses at the enterprise

According to P(S)BU 16, expenses mean a decrease in economic benefits in the form of asset disposal or an increase in liabilities that cause a decrease own capital (except for the reduction of capital due to its withdrawal or distribution by the owners), provided that these expenses can be measured reliably. This means that expenses are recognized simultaneously with a decrease in assets or an increase in liabilities.

There is no special standard for expenses similar to P(S)BU 16 Expenses among IFRS. For example, the assessment of material costs is regulated by the international standard IFRS 2 (IAS 2) Inventories; depreciation costs – international standard IFRS 16 (IAS 16) Fixed assets; labor costs – international standard IAS 19 (IAS 19) Employee benefits. [9]

The formation of the cost of industrial enterprises is regulated by the methodological method for the formation of the cost No. 373. [10]

In general, the construction of cost accounting should correspond to the technological process of production and, in particular, the organizational structure of the enterprise, that is, the cost accounting procedure should maximally reflect those processes that are characteristic of the technology and organization of production of a particular enterprise.

For LLC SZKhM, the temporary administrator of PJSC Snezhnyanskkhimmash, production costs are formed in the following areas:

Taking into account the specifics of the enterprise, the structure of expenses as an accounting object includes such groups as:

1. Expenses that are included in the cost of production.

2. Direct costs for the main processes (general costs).

3. Direct costs of mechanical engineering.

Directions:

• maintenance of working tools, expenses for lubricants and cleaning materials;
• maintenance and repair of equipment.

Structure:

• materials for machine building system maintenance, spare parts and other materials, process fuel;
• salaries of key employees (maintenance personnel, mechanical engineering and cleaning personnel, salaries of shop engineers);
• laboratory samples;
• office expenses;
• equipment depreciation;
• electricity.

Overhead costs.

Directions:

• general production costs of mechanical engineering;
• wages of general production managerial staff;
• the cost of maintaining and maintaining the system of labor pipelines for water supply and water supply (pumping stations, replacement of pipes, valves and other devices and their components);
• overhead costs;
• wages of general production managerial staff;
• sewage disposal;
• costs of the sanitary cleaning shop;
• expenses of the emergency dispatch service;
• costs of the central testing laboratory;
• transportation section costs;
• expenses of mechanical repair shops;
• expenses of the accounting service and the sale of services;
• expenses for other activities;
• non—capital expenses;
• the cost of improving technology and improving product quality;
• training the workforce.

General structure of direct costs:

1. Main materials: transportation costs; components for equipment; fuel (coal, gasoline, kerosene, fuel oil); container and packaging materials for TZR; building materials (glass, building materials, sanitary ware); spare parts; agricultural materials (seedlings, fry).
2. Supporting materials: current bio—assets; cellulose; low—value items (paint, soap, pl res. ed.); specialist. footwear and overalls; materials for the household needs, stationery; glass; Other materials.
3. Labor costs: basic salary; ancillary wages.
4. Contributions to social events.
5. Maintenance costs for machinery and equipment.
6. Expenses associated with operating activities that are not included in the cost of production are divided into such types as: administrative expenses (general corporate expenses, expenses for business trips and maintenance of the enterprise management apparatus, etc.); distribution costs (costs of packaging materials for packing finished products in warehouses for finished products, expenses for transportation, transshipment and insurance of finished products, etc.); other operating expenses (expenses for research and development, shortages and losses from damage to valuables, recognized fines, penalties, forfeits, etc.).
7. Other expenses for other activities include: financial expenses; equity losses; other expenses; income tax expense.

In the course of its financial activities, the company bears the corresponding costs.

Expenses of the financial activity of the enterprise — interest costs (for loans received, issued bonds, financial lease, etc.) and other expenses of the enterprise.

Many investing entities account for losses from their operations using the equity method.

Equity losses — losses on investments in associates, subsidiaries or joint ventures are accounted for using the equity method.

Other expenses arise in the course of ordinary activities (except for financial expenses), but are not related to the production or sale of the main products (goods) and services. These expenses include: cost of realized financial investments; cost of non—current assets sold; cost of sold property complexes; losses from non—operating foreign exchange differences; the amount of depreciation of non—current assets and financial investments; expenses for the liquidation of non—current assets; residual value of liquidated non—current assets; other expenses of ordinary activities.

Income tax expense consists of current income tax plus deferred tax liability and deferred tax asset and is determined in accordance with RAS 17 Income tax.

Conclusions

As part of this work, the economic essence of the enterprise's expenses was studied, their structure was considered.

Thus, expenses as an accounting object in an enterprise represent an extensive classification and grouping for the purposes of generating financial and statistical reporting. Of course, this indicates a rather complex process of cost accounting at the stage of documenting, systematizing and registering operations in analytical and synthetic accounting.

References

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2. Даниленко А. Бухгалтерский учет как отражение будущего украинской экономики // Бухгалтерия. — 2009 № 4.
3. Гавриленко, В. А. Экономический анализ деятельности промышленных компаний. Монография [Текст] / В. А. Гавриленко. — Донецк: ГВУЗ ДонНТУ, 2009. — 383 с.
4. Гавриленко В. А. Методология калькулирования затрат на производство металлургического кокса и их учет / В. А. Гавриленко, Е. Г. Черникова // Состояние и проблемы учета, контроля и анализа в условиях транзитивной экономики: матер. ІІ міжнар. наук. —практ. интернет—конф., 10 июня 2010 г. / М—во образования и науки Украины, Донец. нац. ун—т экономики и торговлиим. М. Туган—Барановского. — Донецк, 2010.
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6. Положение (стандартов) бухгалтерского учета № 16 Расходы.
7. Международные стандарты МСФО (lAS)2 Запасы.
8. Международные стандарты МСФО (lAS)16 Основные средства.
9. Международные стандарты МСФО (lAS)19 Вознаграждение работника.
10. Методические рекомендации по формированию себестоимости № 373.