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Сущность системы калькуляции себестоимости продукции по нормативным затратам

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Управленческий учет

План

1. Сущность системы калькуляции себестоимости продукции по нормативным
затратам

2. Типы норм и порядок определения нормативных затрат

Список литературы

1. Сущность системы калькуляции себестоимости продукции по нормативным
затратам

Целью учета себестоимости является своевременное, полное и достоверное
определение фактических затрат, связанных с производством продукции, с
исчислением фактической себестоимости отдельных видов и всей продукции,
а также с контролем за использованием материальных ресурсов и денежных
средств. Для достижения этой цели расходы, которые формируют
себестоимость продукции, должны быть обоснованы с учетом требований П
(С) БУ 16 “Расходы”, а также отраслевыми методическими рекомендациями по
формированию себестоимости продукции (работ, услуг), разработанными в
соответствии с постановлением КМУ от 28.10.98 № 1706 “Об утверждении
программы реформирования системы бухгалтерского учета с применением
международных стандартов”. Например, в промышленности – это
“Методические рекомендации по формированию себестоимости продукции
(работ, услуг) в промышленности” от 2 февраля 2001 г. № 47, утвержденные
приказом Государственного комитета промышленной политики Украины [5]. В
сельском хозяйстве – это “Методические рекомендации по планированию,
учету и калькулированию себестоимости продукции (работ, услуг)
сельскохозяйственных предприятий”, утвержденные приказом Министерства
аграрной политики Украины от 18.05.2001 за № 132 и т.д. [6].

Расходы, связанные с производством продукции (работ, услуг), в
соответствии с П (С) БУ 16 “Расходы” рекомендовано группировать по
нижеследующим статьям калькуляции:

прямые материальные затраты;

прямые затраты на оплату труда;

прочие прямые затраты;

общепроизводственные расходы.

Предприятия могут вносить изменения в перечень и состав статей с учетом
особенностей организации и технологий производства той или иной отрасли,
а также удельного веса видов затрат в себестоимости продукции. В
отраслевых методических рекомендациях по формированию себестоимости
продукции (работ, услуг) в промышленности предполагается группировать
затраты в разрезе двенадцати статей затрат, в сельском хозяйстве –
десяти и т.д.

Наличие особенностей в построении аналитического учета затрат позволило
определить и выделить виды (методы) калькуляции как позаказный,
попередельный, попроцессный. Вместе с тем, в современных условиях все
более необходимым становится подтверждение действенности и оперативности
контроля расходов предприятия, организации учета по местам их
возникновения, видам продукции и ответственности подразделений.
Реализовать эти требования с помощью лишь особенностей учета затрат и
калькуляции фактической себестоимости в период экономических
преобразований недостаточно.

Калькулирование превращается в систему измерения затрат на производство
продукции, определения экономической выгоды деятельности предприятия.
Совокупность знаний, которые включатся в данную систему, объединяют,
прежде всего, функции управления. Их необходимо знать каждому, кто
занимается предпринимательством, и управленческий учет призван
обеспечить для этого необходимый механизм. Основным же критерием
функционирования системы учета затрат является ее контролируемость.

Для контроля себестоимости продукции используют систему нормативного
метода учета затрат и нормативной калькуляции. Нормативная система
управления затратами представляет собой совокупность процедур по
планированию, нормированию, составлению внутренней отчетности,
калькуляции себестоимости продукции, осуществлению экономического
анализа и контроля на основе нормативного использования ресурсов.

Данная система является эффективной для предприятий, процесс
деятельности которых состоит из ряда общих или повторяющихся операций.
Допустим, что в цехе № 1 при производстве продукции “А” операция № 2
повторится семь раз. Нормативные издержки на данную операцию составляют
30 у. е., тогда совокупные нормативные затраты будут равняться 210 у. е.
Сопоставляя фактические затраты с совокупными нормативными затратами по
каждой операции, можно эффективно их контролировать. Если операции не
повторяются, то процедура калькуляции по нормативным издержкам
затруднена. В таком случае будет отсутствовать основа наблюдения за
повторением операций, следовательно, будет сложно установить нормы
затрат и контроль за ними.

Цель системы нормативного метода – полное использование производственных
факторов и экономное ведение хозяйства. Исходя из данной цели, сущность
нормативной системы будет заключаться в следующем:

планирование затрат на основе норм, обеспечивающих достижение
поставленных целей;

документальное подтверждение затрат в момент их возникновения, на основе
норм, нормативов и их изменений;

отражение затрат на счетах бухгалтерского учета в системе калькуляции
себестоимости по нормативным издержкам;

установление отклонений по затратам, их учет, анализ и регулирование.

Управлять затратами целесообразнее в разрезе подразделений, при
определенном уровне рентабельности. За величину отклонений, влияющих на
результат деятельности, в таком случае должен будет отвечать
руководитель подразделения (рис.1).

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ffffffb80101dffffffffffffffffffffffffffffffffffffffffff7ffffffffffffffff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Рис. 1. Схема функционирования системы калькулирования по нормативным
затратам

На основании обобщения теоретического и практического опыта предприятий,
применяющих модели нормативного учета, можно выделить три варианта
организации нормативного расчета затрат.

1. Учет по нормативным затратам. Фактические затраты рассчитывают исходя
из следующего выражения:

picscalex1000100090000031f0f00000000750700000000040000000301080005000000
0b0200000000050000000c0235003d02030000001e000400000007010400080000002606
0f000600544e5050060175070000410b8600ee0034003c020000000034003c0200000000
280000003c02000034000000010001000000000000000000000000000000000000000000
0000000000000000ffffff00000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
0000000000000000000000003fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03fffffffffffffffffffffffffffffffffffffffffffffff
007ffffffffffffffffffffffffffffffffffffffffe0ffffffffffffff003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc03ffffffffffffffffffffffffffffffffe00000000000000
007ffffffffffffffffffffffffffffffffffffffffe000000000000000003ffffffffff
ffffffffffffffffffffffc0000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
00000000000000000000000075070000410bc600880034003c020000000034003c020000
0000280000003c0200003400000001000100000000000000000000000000000000000000
00000000000000000000ffffff00ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffffffffeffffffffffffffffffffffffffff
fffffffffffffffffdfffffffffffffffffffffeffffffffffffffffffffffffffffffff
ffffffffdffffffffffffffffff0fffffffffffffffeffffffffffffffffffffffffffff
fffffffffffffffffdfffffffffffffffffffffeffffffffffffffffffffffffffffffff
ffffffffdffffffffffffffffff0fffffffffffffffeffffffffffffffffffffffffffff
fffffffffffffffffdfffffffffffffffffffffeffffffffffffffffffffffffffffffff
ffffffffdffffffffffffffffff0fffffffffff8f2ee9f2f70dfffffffffffffffffffff
ffffffffff3efeef3d3db72eeec3bb0dddf8f2ee9f2f7fffffffffffffffffffffffffff
ffff1e5dd3e5ee1bfffffffffff0fffffffffff76cee6ecf775fffffffffffffffffffff
fffffffffedefeeedcddb6cee6ddbb75ebf76cee6ecf7fffffffffffffffffffffffffff
fffeed9dcdd9eeebfffffffffff0fffffffffff76eeef6ef775fffffffffffffffffffff
fffffffffdeefeededed56eee6ddbb75ebf76eeef6ef7fffffffffffffffffffffffffff
fffeeddddeddeeebfffffffffff0ffffffffffff72eef72f775fffffffffffffffffffff
fffffffffdeefeededed572eeaddbb75f7ff72eef72f7fffffffffffffffffffffffffff
ffffee5ddee5eeebfffffffffff0fffffffffffcfceef7cf70dfffffffffffffffffffff
fffffffffdeefe0deded57ceeac3830df7fcfceef7cf7fffffffffffffffffffffffffff
ffff9f9ddef9ee1bfffffffffff0ffffffffffff6eeef6ef77dfffffffffffffffffefff
fffffffffdeefeededece6eeecddbb7debff6eeef6ef7fffffffffffffffffffffffffff
ffffeddddeddeefbfffffffffff0fffffffffff76dee6edf77dfffffffffffffffffefff
fffffffffedefeeedcdce6deecddbb7debf76dee6edf7fffffffffffffffffffffffffff
fffeedbdcddbeefbfffffffffff0fffffffffff8f3829f3c17dffffffffffffffffdf7ff
ffffffffff383eef3d3ce7382ec3bb7dddf8f3829f3c1fffffffffffffffffffffffffff
ffff1e7053e782fbfffffffffff0fffffffffffffffffffffffffffffffffffffffdf61f
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffffffffffffffffffffffffffffffffdf7ff
fffffffffffffffffffffffffffffffffffffffffffffffffffffff81fffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffe03bff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffffffffffffffffffffffffffffffffdfbff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffffffffffffffffffffffffffffffffdfbff
fffffffffffffffffffffffffffffffffffffffffffffffffffffff81fffffffffffffff
fffffffffffffffffffffffffff0fffffffffffffffffffffffffffffffffffffffdfdff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffffffffffffffffffffffffffffffffffdff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffffffffffffffffffffffffffffffffffdff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffff7ffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffff7ffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0fffffffffff7ffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffefbcf4f6dcbbbb0eec37cfffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffefbb7376db3b9b76edd7b7ffffffffffffffff
ffffffffffffffffffc3eee3de7bbcf76eddffffffffffffffffffffffffffffffffffff
f7f2ddbbbf79f9dd779ffffffff0ffffffefb7b7b55bbb9b76edd77bffffffffffffffff
ffffffffffffffffffbdeedbddbbbb7766edffffffffffffffffffffffffffffffffffff
f7ecdbb9bf76f6db376ffffffff0ffffffefb7b7b55cbbab76edd77fffffffffffffffff
ffffffffffffffffff7eeedbdbdbb7b766edffffffffffffffffffffffffffffffffffff
c1eedbb9bf6f6edb36f7fffffff0ffffffefb7b7b55f3bab0e0c3703ffffffffffffffff
ffffffffffffffffff7eeebbdbdbb7f76ae1ffffffffffffffffffffffffffffffffffff
b6f2d7bab86fefd756fffffffff0ffffffe037b7b39bbbb376edf77bffffffffffffffff
ffffffffffffffffff7eee7bdbd830306addffffffffffffffffffffffffffffffffffff
777ccfbab7606fcf5607fffffff0ffffffefbb73739b7bb376edf7b7ffffffffffffffff
ffffffffffffffffff7eeebbdbdbb7b76cddffffffffffffffffffffffffffffffffffff
776ed7bb376f6ed766f7fffffff0ffffffefbcf4f39ce0bb0eedf7cfffffffffffffffff
ffffffffffffffffff7eeebbddbbbb776cddffffffffffffffffffffffffffffffffffff
776dd7bb3776f6d7676ffffffff0ffffffefbfffffffffffffffffffffffffffffffffff
ffffffffffffffffff7e82c81e7bbcf76ee1ffffffffffffffffffffffffffffffffffff
7773d80bb779f9d9779ffffffff0ffffffefbfffffffffffffffffffffffffffffffffff
ffffffffffffffffff7effffffffffffffffffffffffffffffffffffffffffffffffffff
b6fffffffffffffffffffffffff0ffffffefbfffffffffffffffffffffffffffffffffff
ffffffffffffffffffbdffffffffffffffffffffffffffffffffffffffffffffffffffff
c1fffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffc3ffffffffffffffffffffffffffffffffffffffffffffffffffff
f7fffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff0ffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffffffffffff00800000026060f000600544e50500701040000002701
ffff030000000000

В течение периода деятельности предприятия на счетах бухгалтерского
учета движение ресурсов оценивается по установленным нормативам.
Отклонения от нормативов накапливаются и в конце отчетного периода
присоединяются к нормативным затратам.

2. Параллельный учет фактических и нормативных затрат.

Результат сравнения фактических и нормативных затрат составит их
отклонения:

Фактические – Нормативные = +/ – Отклонения затраты расходы

Информация о затратах предусматривается в двух оценках: по фактически
сложившимся затратам и нормативной величине затрат фактического объема
произведенной продукции, выполненных работ, оказанных услуг.

3. Учет смешанным способом (осуществляется в двух вариантах). Первый
вариант предусматривает, что все неучтенные в течение отчетного периода
отклонения остаются в остатках незавершенного производства. В этих целях
исчисляется разность между нормативной суммой затрат на производство и
нормативной себестоимостью товарного выпуска.

Второй вариант основывается на повседневном контроле затрат. Поэтому
установленные отклонения путем сопоставления фактических затрат с
оцененным объемом выпуска продукции по нормативной себестоимости нигде
не учитываются и не обобщаются. Незавершенное производство оценивается
по нормативной себестоимости.

Как видим, существуют различные методы получения данных, используемых
для отражения нормативных издержек, но это различие в основном
процедурного характера, а оценка стоимости фактических запасов и расчеты
размера прибыли не зависят от применяемого того или иного метода.

Реформирование системы контроля требует разработки норм и нормативов на
основании действующих рыночных цен. При этом необходимо, чтобы
нормативная себестоимость продукции была ниже от рыночной цены и,
соответственно, обеспечивала бы необходимый уровень рентабельности. Не
следует забывать, что в рыночных условиях к нормативным затратам
необходимо идти от рыночной цены. Для устранения влияния инфляции
необходимо разработать специальные механизмы ее отслеживания и
нейтрализации, например, использование в нормативных системах
натуральных показателей и введение регулярных корректировок стоимостных
величин.

Преимущество системы нормативного учета и контроля.

1. Обнаружение в оперативном порядке отклонений фактических затрат от
действующих норм использования сырья и материалов, заработной платы и
других производственных затрат, их причин и влияния на себестоимость
продукции.

2. Организация на отдельных участках производства систематического
наблюдения за отклонениями от действующих норм позволяет быстро
устранить недостатки.

3. Применение системы нормативного учета и контроля является
универсальной. Это не противоречит методам учета затрат и
калькулирования себестоимости продукции, которые сложились, а наоборот,
предусматривает необходимость группировки затрат по отдельным объектам
учета.

4. Результативная информация системы используется руководителями
соответствующих уровней управления для постановки перечня
производственных заданий и сроков их доведения до исполнителей, а также
корректировки принятых управленческих решений.

2. Типы норм и порядок определения нормативных затрат

Каждое предприятие имеет собственную организационную структуру, которая
определяется наличием и взаимодействием его подразделений. Управление
подразделениями должно сосредотачиваться на глобальных стратегических
проблемах и решениях. Это достигается сочетанием самостоятельного
управления, осуществляемого менеджерами подразделений (низшего уровня),
и повышенного контроля со стороны высшего руководства.

Подразделение, возглавляемое руководителем, несущим ответственность за
результаты его деятельности, в зарубежной практике получило название
“центр ответственности”. Центр ответственности – это сфера деятельности,
в пределах которой менеджер несет ответственность за результаты
деятельности, которые он и должен контролировать.

Главной целью учета ответственности является оказание помощи нижнему
уровню руководства в составлении бюджетов (планов) и оценки результатов
деятельности.

В основе определения ответственности лежит разделение затрат на две
группы: контролируемые и неконтролируемые. Для обеспечения текущего
планового контроля по затратам, доходам большое значение имеет учет по
центрам ответственности в разрезе бюджетных статей. На основании данных
учета каждого подразделения регулярно составляется отчет о выполнении
плана (бюджета). Учет и оценка деятельности подразделений могут быть
осуществлены на основе калькулирования себестоимости по нормативным
затратам и анализа отклонений. Различают идеальные, базисные, текущие
нормы.

Идеальные нормы – это минимальные нормы затрат, которые должны
соответствовать идеальным высокоэффективным условиям производства. В
деятельности обычных предприятий такие условия встретить невозможно,
потому идеальные нормы должны служить критерием, на который надо
ориентироваться в достижении поставленных целей.

Базисные нормы затрат остаются неизменными на протяжении многих лет.
Такой подход в нормировании является положительным, потому что позволяет
сравнивать фактические затраты в течение периода с базисными
нормативными затратами. В итоге, изучается динамика цен,
производительности труда; определяется тенденция эффективности и многого
другого. Вместе с тем, следует указать основной недостаток: в базисных
нормах не учитываются текущие изменения.

Текущие нормы затрат чаще всех других норм применяются в практике
предприятий. Это своего рода идеальные нормы, но достижимые и включающие
в себя ряд отклонений от цели, к исключению которых и должны стремиться
работники. С одной стороны, достижимые нормы могут быть различными по
степени трудности: жестко достижимые нормы (70% выполнения), менее
жесткие нормы (с 90% вероятностью). В любом случае нельзя планировать
нормы, которые нельзя достичь, но и легко достижимые нормы вряд ли могут
служить целью для стимулирования труда.

Наиболее эффективным подходом в регулировании затрат является управление
ими на стадии возникновения. В процессе производства потребляются
материальные, трудовые ресурсы, услуги – на них и следует устанавливать
нормативы.

В мировой практике существуют два подхода к определению нормативных
затрат:

1) по фактическим данным прошлых периодов. Данный подход прост, но могут
быть не замечены ошибки прошлых лет и автоматически перенесены в
действующую производственную практику;

2) с помощью техник и методик анализа. Второй подход является более
рациональным, потому что изучается каждая операция, материалы, труд,
оборудование, выбор поставщиков, что и обеспечивает установление
обоснованных норм и контроля над ними.

Нормы на наиболее приемлемые для операции материалы устанавливаются
исходя из точного количества материалов, с учетом неизбежных потерь в
ходе производственного процесса.

Нормативный расход материалов определяется произведением нормативных их
количеств на нормативные цены.

При установлении цены на материалы учитывают:

возможность установления деловых контактов с поставщиками материалов и
привлечения их к управлению;

качественные характеристики материалов;

альтернативы способов доставки сырья;

источники оплаты поставок материалов и многое другое.

Нормативы затрат на труд устанавливаются на основе анализа каждой
операции и направления на устранение любых ненужных элементов, снижающих
производительность труда. В этих целях необходимо проанализировать:

все виды деятельности по различным операциям;

допустимое время на каждую операцию;

изучить возможность устранения ненужных элементов в производстве;

эффективность условий работы;

затраты времени (в нормо-часах) для выполнения операций средним
работником;

ставки оплаты труда при допустимом нормативе времени.

Итак, чтобы определить нормативные трудозатраты по каждой операции,
необходимо применять согласованные ставки заработной платы при
допустимом нормативном времени.

Накладные расходы делятся на постоянные и переменные и распределяются на
каждый объект расходов. Нормы накладных расходов определяются раздельно
на постоянные и переменные накладные расходы.

Постоянные накладные расходы не зависят от изменения объемов
производства, в краткосрочном периоде остаются неизменными. Поэтому
нормирование постоянных накладных расходов на единичную операцию
считается неприемлемым. С точки зрения контроля постоянные накладные
расходы следует унифицировать и распределять на продукцию. При этом
нераспределенные накладные расходы следует относить на удорожание
себестоимости реализованной продукции.

Переменные накладные расходы при системе калькуляции себестоимости по
нормативным затратам рассчитываются по часовым ставкам распределения
накладных расходов, умноженным на нормативное время, а не на фактическое
время работы.

Итак, если учесть, что процесс производства готового продукта – это
совокупность операций, которые потребляют по нормам ресурсы и
обеспечивают производство конкретного продукта, то нормативы должны
постоянно отражать текущие ситуации, уточняться и корректироваться.

Для каждой операции необходимо вести карточки учета нормативных затрат
(табл. .1).

Таблица.1

Образец карточки учета нормативных затрат

Затраты, вид операцииКоличество, кгНормативная цена, у. е.
ПодразделенияИтого, у. е. 1234Основные материалы

1

2

Итого

100

50

15

14

350

350

1500

1500

350

350

1500

700

2200Затраты на оплату трудаНорматив времениНормативная ставка зарплаты
Общепроизводственные расходыНорматив времениНормативная ставка
накладных расходов Итого затрат

Нормативы на материалы, труд и переменные накладные расходы при
выполнении производственных операций должны устанавливаться в местах их
потребления и во взаимосвязи с постоянными накладными расходами на
продукт.

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