2.1. Formation of the Standard of the administrative account on kalkulirovaniju cost prices

In connection with application of the process approach to management formation of the registration system, allowing to use process differentiation and allocation of the most significant indicators (an expense, the cost price, a finance result) on processes with necessary degree of detailed elaboration is required.

At the process approach to management process of activity of the economic subject is independent calculation object in this connection it requires in schetovodcheskom the support, allowing to carry out kalkulirovanie cost prices on activity processes. We will notice, that accumulation of expenses and kalkulirovanie cost prices of processes of activity of the economic subject is carried out to the dress and on a level with other objects kalkulirovanija.

According to differentiation of current activity of the economic subject on the basic, auxiliary (supplying, serving, service) and administrative (administration and economic maintenance) (that is activity on management), the processes of current activity reflecting each of them are allocated. It has allowed us to differentiate the basic processes (process «Rendering of autoservices / services of cars and mechanisms»), auxiliary processes (process «Realization of repair work and handing labours») managerial processes (administration and economic service) (process «account Realization (accounting financial, administrative and tax)», process «the General administrations», process «safety Maintenance», process «Legal maintenance», process «IT maintenance», process "Klining").

Within the limits of realisation of the process approach to management in view of plurality of processes there can be an objective impossibility of use of exclusively synthetic accounts with the purposes of formation of the cost price and finance result definition on processes of activity of the economic subject in view of limitation of quantity of the provided and free synthetic accounts in the Set of accounts [19]. The author offers two variants of the decision of this problem: 1) to use free synthetic accounts of Section 3 «Expenses for production», provided by the Set of accounts; 2) to develop analytical possibilities of synthetic accounts of Section 3 «Expenses for production», provided by the Set of accounts.

The variant 1 assumes, that the basic processes, auxiliary processes and managerial processes (administration and economic service) as independent calculation objects can be reflected in a separate synthetic abacus. For this purpose with the purposes of reflexion of expenses of the basic processes of activity we offer to use account 20 «Basic production» which analytical possibilities allow to allocate required quantity of the subaccounts reflecting each of basic processes differentiated in the economic subject of activity. Auxiliary processes of activity probably to reflect within the limits of synthetic account 23 «Auxiliary production» and its subaccounts allocated for each separate auxiliary process of activity.

Concerning managerial processes (administration and economic service) the author offers to use free synthetic accounts for reflexion of each managerial process (administration and economic service) separately from others. For this purpose managerial processes (administration and economic service) activity of the economic subject are differentiated by us, in particular, in places of occurrence of expenses in this connection expedient their reflexion in comparison to the structural divisions which are carrying out their (tab. 2.2) is represented.

Table 2.2

Managerial processes (administrations and economic obsluzhiva -

nija) activity of the economic subject in places of occurrence of expenses
Managerial process (administration and economic service) activity Place of occurrence of expenses (structural division)
1 2
«Account realisation (accounting financial, administrative and tax)» Accounts department



1 2
«The general administration» Management (top-managers)
«Safety maintenance» Security service
"Klining" Administrative service (department)
«Legal maintenance» Legal service (department)
«IT maintenance» IT service (department)
Presented to tab. 2.2 dis zferentsiatsija can be expanded or,

On the contrary, it is narrowed, proceeding from requirements of the concrete economic subject owing to differentiation of other managerial processes (administration and economic service) activity.

Schetovodchesky supports with use of separate synthetic accounts for each process of activity of the economic subject (tab. 2.3) provides the following set of accounts.

Table 2.3

Structure of accounts for cost price formation on processes the figure - nosti with use of free synthetic accounts

The account Subaccount 1 of th order (the cores, auxiliary, managerial processes (administration and economic service) activity) The subaccount of 2nd order
1 2 3
The basic processes of activity
20 «the Basic production» 1 «the Basic process 1» («Rendering of autoservices / services of cars and mechanisms») (calculation object 1)

2 «the Basic process 2» (calculation object 2)

1 «Production / work / service» (calculation object 1)

2 «Production / work / service» (calculation object 2)

Auxiliary processes of activity
23 «Auxiliary production» 1 «Auxiliary process 1» («Realization of repair and service of the basic production») (calculation object 1)

2 «Auxiliary process 2» (calculation object 2)

1 «Production / work / service» (calculation object 1)

2 «Production / work / service» (calculation object 2)

Managerial processes (administration and economic service) activity

1 2 3
22 «account Realization (accounting financial, administrative and tax)» (calculation object 1)
24 «the General administration»

(Calculation object 2)

27 «safety Maintenance»

(Calculation object 3)

30 "Klining" (calculation object 3)
31 «Legal maintenance»

(Calculation object 4)

32 «IT maintenance» (calculation object 5)
33-39...

(Calculation object n)

Managerial processes (administrations and economic obsluzhiva


nija) by activity it agree to the given variant 1 are reflected in a free synthetic abacus without allocation of separate subaccounts. According to this item free accounts us are called according to names of managerial processes (administration and economic service) as activity. So, for example, free synthetic account 22 is used with the process name «account Realization (accounting financial, administrative and tax)», account 24 - «the General administration». Account 27 - «safety Maintenance» etc. the Number of free synthetic accounts, possible to use at the organisation kalkulirovanija cost prices on processes, is limited and makes thirteen (22, 24, 27, 30-39), in this connection this variant of bookkeeping of managerial processes (administration and economic service) activity of the economic subject is limited in

Force of structure of an acting Set of accounts. Therefore in case of differentiation of significant number of managerial processes (administration and economic service) activity in the economic subject of such quantity of free synthetic accounts can appear insufficiently.

The variant 2 allows to solve this problem by means of direction definition schetovodcheskogo supports of managerial processes (administration and economic service) activity with use of analytical possibilities of the separate synthetic account, allowing to differentiate subaccounts for each managerial process (administration and economic service) activity of the economic subject. As such synthetic account reflecting managerial processes (administration and economic service) activity of the economic subject, us it is offered to use free account 27, which within the limits of given schetovodcheskoj designs the author is referred to as «Managerial processes (administration and economic service) as activity». The given synthetic account is calculation. Under its debit expenses (material, labour, amortisation, other) which are written off from the credit for account resultants are reflected, that supplies formation of the cost price of process of activity. The analytical structure of the given account is presented to tab. 2.4

Table 2.4

Analytical structure of account 27 «Managerial processes (administriro

vanija and economic service) activity »

The account Subaccount 1 of th order (activity process)
1 2
Managerial processes (administration and economic service) activity
27 «Managerial processes (administration and economic service) activity» 1 «account Realization (accounting financial, administrative and tax)» (calculation object 1)

2 «the General administration» (calculation object 2)

3 «safety Maintenance» (calculation object 3)



1 2
4 "Klining"

(Calculation object 4)

5 «Legal maintenance» (calculation object 5)

6 «IT maintenance» (calculation object 6)


In both variants kalkulirovanija cost prices on processes are considerably reduced account 26 expenses «Obshchehozjajstvennye costs» in view of reference of a significant part of these expenses for activity processes. In our opinion to release account 26 «Obshchehozjajstvennye costs» to the full not always it is obviously possible in view of availability not carried on separate processes of activity of expenses (for example, some taxes and tax collections, fines, fines etc.), but directions offered by the author schetovodcheskogo supports of the account of expenses on activity processes allow to release as much as possible the given synthetic account by means of cost calculation of each managerial process (administration and economic service) activity of the economic subject on-separateness.

Let's notice, that with the purposes of not only cost price formations, but also finance result definition on processes of activity of the economic subject expansion of analytical possibilities of resultants of accounts 90 and 99 (tab. 2.5) is necessary.

Table 2.5

Analytical possibilities of accounts 90 of "Sale" and 99 «Profits also it is decreased -

ki »at their use on activity processes
The account The subaccount of 1st order The subaccount of 2nd order (activity process) The subaccount of 3rd order
1 2 3 4



1 2 3 4
90

"Sales"

1 "Gain" 1 «the Basic process 1» («Rendering of autoservices / services of cars and mechanisms»)

(Calculation object 1)

2 «the Basic process 2» (calculation object 2)

1 «Production / work / service» (calculation object 1)

2 «Production / work / service» (calculation object 2)

2 «the Cost price of sales»
8 «Costs on managerial processes (administration and economic service) activity» 1 «account Realization (accounting financial, administrative and tax)»

2 «the General administration»

3 «safety Maintenance»

4 "Klining"

5 «Legal maintenance»

6 «IT maintenance»

9 «Profit / the loss from sales»
99

"Profits and losses"

1 «Profits and losses on the basic processes» 1 «the Basic process 1» («Rendering of autoservices / services of cars and mechanisms»)

(Calculation object 1)

2 «the Basic process 2» (calculation object 2)

1 «Production / work / service» (calculation object 1)

2 «Production / work / service» (calculation object 2)

2 «Profits and losses on managerial processes (administration and economic service) activity» 1 «account Realization (accounting financial, administrative and tax)»

2 «the General administration»

3 «safety Maintenance»

4 «Realization klininga»

5 «Legal maintenance»

6 «IT maintenance»


In tab.

2.5 as of analytical development of accounts 90 of "Sale" and 99

Us use of subaccounts of three usages is offered to "profit and loss": the first - group of incomes and costs, the second - activity processes, the third - calculation objects (for example, production / work / service). The subaccounts of the second order opened to corresponding subabacus of the first order, reflect the differentiated processes of activity on groups: the cores (90/1/..., 90/2/...; 99/1/.) and managerial processes (administration and economic service) activity (90/8/.; 99/2/.).

Thus, analytical development of synthetic accounts and use of free synthetic accounts in schetnoj with giving of property of reflexion of managerial processes by it (administration and economic service) activity will allow set, in our opinion to carry out kalkulirovanie cost prices on processes of activity of the economic subject.

The correspondence of accounts at kalkulirovanii cost prices on activity processes c use offered by the author schetovodcheskih sets (tab. 2.3, 2.4, 2.5) is presented to tab. 2.6.

Table 2.6

The correspondence of accounts on kalkulirovaniju to the cost price and definition of a finance result of processes of activity

p/p

The contents

Operations

The debit

The account / subaccount 1 / subaccount 2

The credit

The account / subaccount 1 / subaccount 2

1 2 3 4
Auxiliary process of activity
Process «Realization eemontnyh works and handing labours »
1 Accumulation of expenses on auxiliary process of activity 23/1 02, 10, 60/1, 69, 70, 71, 76
The basic process of activity
Process «Rendering of autoservices / services of cars and mechanisms»
1 Accumulation of expenses on the basic process of activity 20/1 02, 10, 60/1, 69, 70, 71, 76
2 Reference of expenses on auxiliary process of activity on service of the basic process of activity 20/1 23/1
3 Gain reflexion on the basic process of activity 62/1 90/1/1
4 Reflexion of expenses on the basic process of activity 90/2/1 20/1
5 Finance result reflexion on the basic process of activity

Profit

The loss

90/1/1 99/1/1
99/1/1 90/2/1
P rotsessy managements (administration and economic service) activity
Variant 1: with use of separate free synthetic accounts of the Set of accounts
Process «account Realization (accounting financial, administrative and tax)»

1 2 3 4
1 Accumulation of expenses on process «account Realization (accounting financial, administrative and tax)»: 22 02, 10, 60/1, 69, 70, 71, 76
2 Writing off of expenses of process «account Realization (accounting financial, administrative and tax)»: 90/8/1 22
3 Finance result reflexion on process «account Realization (accounting financial, administrative and tax)»:

The loss

99/3/1 90/8/1
Process «the General administration»
1 Accumulation of expenses on process «the General administration»: 24 02, 10, 60/1, 69, 70, 71, 76
2 Writing off of expenses of process «the General administration»: 90/8/2 24
3 Finance result reflexion on managerial process (administration and economic service) activity:

The loss

99/3/2 90/8/2
Process «safety Maintenance»
1 Accumulation of expenses on process «safety Maintenance»: 27 02, 10, 60/1, 69, 70, 71, 76
2 Writing off of expenses of process «safety Maintenance»: 90/8/3 27
3 Finance result reflexion on process «safety Maintenance»:

The loss

99/3/3 90/8/3
Similarly on other managerial processes (administration and economic service) activity
Variant 2: analytical development of synthetic account 27 «Managerial processes (administration and economic service) activity»
Process «account Realization (accounting financial, administrative and tax)»
1 Accumulation of expenses on process «account Realization (accounting financial, administrative and tax)»: 27/1 02, 10, 60/1, 69, 70, 71, 76
2 Writing off of expenses of process «account Realization (accounting financial, administrative and tax)»: 90/8/1 27/1


1 2 3 4
3 Finance result reflexion on process «account Realization (accounting financial, administrative and tax)»:

The loss

99/3/1 90/8/1
Process «the General administration»
1 Accumulation of expenses on process «the General administration»: 27/2 02, 10, 60/1, 69, 70, 71, 76
2 Writing off of expenses of process «the General administration»: 90/8/2 27/2
3 Finance result reflexion on managerial process (administration and economic service) activity:

The loss

99/3/2 90/8/2
Process «safety Maintenance»
1 Accumulation of expenses on process «safety Maintenance»: 27/3 02, 10, 60/1, 69, 70, 71, 76
2 Writing off of expenses of process «safety Maintenance»: 90/8/3 27/3
3 Finance result reflexion on process «safety Maintenance»:

The loss

99/3/3 90/8/3
Similarly on other managerial processes (administration and economic service) activity

The correspondence of accounts presented to tab. 2.6 allows to carry out accumulation of expenses and cost price formation on processes of activity of the economic subject with use of separate calculation synthetic accounts for reflexion of managerial processes (administration and economic service) activity or by means of use of analytical possibilities of synthetic account 27 offered by us «Managerial processes (administration and economic service) activity». Also presented schetovodcheskoe support at process management allows to define a finance result of processes of activity.

The variants developed by the author schetovodcheskogo account support on activity processes have universal character and are applied at process management without dependence from features of activity of the economic subject.

With reference to the economic subject of Open Company "СтройТрансМонтаж" on the basis of differentiation of processes of its activity and formation of variants of bookkeeping we develop the Standard of administrative account ST 3.1.7"Accounting system of expenses and kalkulirovanija cost prices. Formation of the cost price of service / process» (the Appendix 3) which contains the methodological description of the account of expenses and formation of the cost price not only services, but also processes of activity of the economic subject.

On the basis of the carried out research the following positions of scientific novelty born on protection are received:

- Two variants of bookkeeping providing are developed: 1)

Use of free synthetic accounts of section 3 «Expenses for production» an acting Set of accounts (account 22 «account Realization (accounting financial, administrative and tax)», 24 «the General administration», 27 «safety Maintenance», 30 "Klining", 31 «Legal maintenance», 32 «IT maintenance» 33-39 etc.); 2) development of analytical possibilities of synthetic accounts of this section (the subaccount to account 27 «Managerial processes (administration and economic service) activity», formed according to the differentiated managerial processes (administration and economic service) activity);

- The analytical structure of the accounts is developed, allowing to form the cost price and finance results on processes of activity of the economic subject;

- The Standard of the administrative account of Open Company "СтройТрансМонтаж" ST 3.1.7"Accounting system of expenses and kalkulirovanija cost prices is developed. Formation of the cost price of service / process».

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A source: Podobedova Natalia Vadimovna. FORMATION of STANDARDS And REGULATIONS of the ADMINISTRATIVE ACCOUNT of the ECONOMIC SUBJECT. 2015

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