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Затраты как основной объект управленческого учета

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Министерство сельского хозяйства РФ

Федеральное государственное образовательное учреждение

Высшего профессионального обучения

“Мичуринский государственный аграрный университет”

Кафедра “Бухгалтерский учет, анализ и аудит”

РЕФЕРАТ

По ?????: “Б???е??й ??????? у?т”

На ??: “Затраты как основной объект управленческого учета”

М???? – Н???? РФ, 2009 г.

Учет затрат с позиций многообразия классификационных групп, их
распределения по видам страхования представляет большую трудность. В
статье на основе анализа действующих методик рассматриваются особенности
учета затрат и распределения косвенных расходов.

Учет затрат производится как до, так и после предоставления страхового
продукта. До предоставления страхового продукта осуществляется
планирование затрат, после – их фактический учет и распределение по
носителям затрат.

Затраты – весьма обширная экономическая категория, к определению которой
существует множество различных подходов. При этом в экономической
литературе и на практике наряду с термином “затраты” используются и
такие как “расходы”, “издержки”. Многие авторы считают их синонимами и
не делают различий между этими понятиями. Однако определение сущности
этих понятий имеет значение для оценки результатов хозяйственной
деятельности предприятия, экономичности производственного процесса, его
прибыльности.

Особенности затрат как объекта управленческого учета заключаются:

– в динамизме, при котором затраты находятся в постоянном движении,
изменении (постоянно изменяются цены на приобретаемые средства и
предметы труда, пересматриваются нормы расхода трудовых затрат);

– многообразии (многоэлементный состав), требующем применения различных
приемов и методов управления ими;

– трудностях измерения, учета и оценки (абсолютно точных методов
измерения и учета затрат нет);

– сложности и противоречивости влияния затрат на финансовый результат
(например, повысить финансовый результат страховых операций можно за
счет уменьшения величины страховых выплат, которые, в свою очередь,
явились результатом увеличения расходов на урегулирование ущерба и его
обработку).

В управленческом учете взаимосвязь понятий “затраты”, “издержки” и
“расходы” можно представить схематично.

Взаимосвязь понятий “затраты”, “издержки” и “расходы”

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Понятие “затраты” является емким (обширным) – оно характеризует
совокупность всех материальных, трудовых и финансовых ресурсов,
потребление которых направлено на осуществление
производственно-финансовой деятельности организации. Затраты – это
уменьшение активов (денежных средств или иного имущества) или увеличение
обязательств (долга), связанное с возникновением издержек.

Затраты возникают в момент приобретения ресурсов в результате:

– выплаты денег;

– приобретения в кредит;

– товарообменных операций.

Затраты организации могут быть подразделены:

– на затраты, списываемые непосредственно в расходы отчетного периода
(затраты на производство);

– затраты активообразующие.

Затраты на производство подразделяют на прямые, то есть непосредственно
связанные с производством данного конкретного вида продукции (работ,
услуг), и косвенные (накладные), не связанные непосредственно с
конкретным продуктом, а обусловленные процессом организации,
обслуживания производства и управления им.

Затраты на организацию производства и управление не капитализируются в
активы, а списываются в расходы отчетного периода.

Затраты активообразующие – это затраты, обеспечивающие выгоды в будущем,
стоимость которых капитализирована в активы, представленные в виде
реальных объектов (права, амортизируемое имущество и т.п.).

Часто понятие “затраты” отождествляется с понятием “расходы”, однако эти
явления имеют принципиальные отличия и не могут быть синонимами.

Понятие “расходы” закреплено в ПБУ 10/99 “Расходы организации”,
утвержденном Приказом Минфина России от 6 мая 1999 г. N 33н. Расходами
организации признается уменьшение экономических выгод в результате
выбытия активов (денежных средств, иного имущества) и (или)
возникновения обязательств, приводящего к уменьшению капитала этой
организации, за исключением уменьшения вкладов по решению участников
(собственников имущества).

Расходы представляют собой отток экономических выгод в течение отчетного
периода в форме уменьшения или использования активов организации или
увеличения ее обязательств, приводящих к уменьшению капитала, отличный
от распределения капитала между участниками организации.

Расходы текущего отчетного периода, обусловленные полученными в этом
отчетном периоде доходами, не могут быть признаны в данном отчете о
прибылях и убытках до тех пор, пока не будет признан доход. Такой подход
называется соответствием расходов и доходов.

Согласно нормативным актам по бухгалтерскому учету затраты в период их
возникновения могут совпадать с расходами, если соблюдается одно из
следующих условий:

– получены доходы в результате их (расходов) осуществления;

– имеется достаточная степень уверенности в отсутствии доходов как в
текущем отчетном периоде, так и в будущих отчетных периодах.

Совокупность затрат, не признанных в качестве расходов на конец
отчетного периода, признается не в отчете о прибылях и убытках, а в
балансовом отчете в качестве активов (правило соотношения расходов и
затрат).

В общем случае стоимостная оценка потребленных ресурсов продолжает
числиться в составе затрат до тех пор, пока не наступит момент признания
дохода, на извлечение которого было направлено потребление этих
ресурсов. В момент признания дохода затраты признаются в качестве
расходов.

При исследовании затрат в управленческом учете и, следовательно, при
управлении затратами во внимание принимаются различные их аспекты. В
целях эффективного управления затратами используется их классификация,
предполагающая группировку по определенным признакам. Детализация
информации о затратах организуется страховщиком самостоятельно сообразно
целям управления и составления отчетности. Поскольку деятельность
страховой организации сопряжена с многообразными видами затрат, нельзя
ограничиться единственной однозначной классификацией. В таблице
приведены наиболее часто используемые признаки классификации расходов
при их исследовании в менеджменте страховых организаций.

Признаки классификацииВидыПо экономическим элементам затратМатериальные
затраты, затраты на оплату труда, отчисления на социальные нужды,
амортизация, прочие затратыПо времени возникновения Предшествующий
период, текущий период, будущий периодПо способу отнесения на объект
калькулирования Прямые, косвенныеПо отношению к изменению деловой
активности Переменные, постоянные

В соответствии с требованиями ПБУ 10/99 к составлению бухгалтерской
отчетности страховых организаций при формировании расходов по обычным
видам деятельности производится их классификация по элементам затрат.
Номенклатура элементов затрат одинакова для всех видов деятельности вне
зависимости от отраслевой специфики. В целях управления рациональным
потреблением ресурсов организации классификация затрат по элементам
позволяет определять и анализировать структуру текущих расходов, их
удельный вес в общей сумме затрат и динамику изменения.

При классификации расходов по времени возникновения особую значимость
имеют расходы, связанные со страховыми выплатами, урегулированием
убытков по договорам страхования. Данные о страховых выплатах в разрезе
видов страхования за прошлые периоды представляют статистическую базу
для калькуляции цены страховой услуги в части нетто-премии, расчета
величины страховых резервов. Другой элемент цены страховой услуги –
нагрузка – определяется на основе данных бухгалтерского учета о расходах
на ведение дела.

Страховые выплаты, расходы по урегулированию убытков являются и
основными статьями прямых затрат. Прямые затраты связаны непосредственно
со страховым производством конкретных продуктов и в момент их
возникновения подлежат отражению в первичных учетных документах, поэтому
их характеризуют как инвентаризируемые.

Расходы на ведение дела имеют многоэлементный состав, включающий в том
числе комплексные статьи:

– расходы по ведению страховых операций (расходы по заключению, ведению
и исполнению договоров страхования, сострахования и перестрахования);

– административно-управленческие и общехозяйственные расходы;

– прочие расходы.

Состав расходов на ведение дела страховщика представлен в таблице.

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64301000000000001009953000000000600000000200000d4890000d4a90000010000006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c000000040000000000000000000000b00f0000e80f0000500000002000f4ba350000001
20000000c00000001000000520000007001000002000000adffffff00000000000000000
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700000000000000000000000000000000000000000000000000000000000000000000000
00000000000000000001200d84f1200180000003c531200bc501200524f60323c5312003
450120018000000a451120020531200244f60323c531200345012002000000049642f313
45012003c53120020000000ffffffff5c3cd400d0642f31ffffffffffff0180ffff01800
dff0180ffffffff000000000008000000080000d4fb82070100000000000000580200000
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50e0000270100000100000055558740637b874000000000110100004b0000004c0000000
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c00000018000000160000000c000000190000005400000054000000b00400002e010000e
1040000850100000100000055558740637b8740c80000006f010000010000004c0000000
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b080000850100000100000055558740637b8740c80000006f010000150000004c0000000
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c0800006f010000010000004c000000040000000000000000000000b00f0000e80f00005
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100000055558740637b87402e0900006f010000060000004c00000004000000000000000
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5558740637b87405a0a00006f010000010000004c000000040000000000000000000000b
00f0000e80f0000500000000225b4b932000000160000000c00000018000000160000000
c0000001900000054000000b40000008c0a00002e010000dd0d000085010000010000005
5558740637b87405a0a00006f010000110000004c000000040000000000000000000000b
00f0000e80f0000700000002000200020001f0440043e044704380435042000400430044
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d010000c7000000e40100000100000055558740637b874000000000ce010000040000004
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5558740637b8740c8000000ce010000140000004c000000040000000000000000000000b
00f0000e80f000074000000410442044004300445043e0432044b04450420003e043f043
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40000008c0a00008d010000bd0a0000e40100000100000055558740637b87408c0a0000c
e010000010000004c000000040000000000000000000000b00f0000e80f0000500000002
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3010000420200000100000055558740637b8740000000002c0200000a0000004c0000000
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100000055558740637b8740f40100002c0200000e0000004c00000004000000000000000
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1040000420200000100000055558740637b8740b00400002c020000010000004c0000000
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90a0000420200000100000055558740637b8740b00400002c0200001c0000004c0000000
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d000000320a0b02670101000400000000001f022802a64b0600040000002e01180005000
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e011900050000001402180267010d000000320a1802670101000400000000001f022802a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Расходы по ведению страховых операций, состав которых приведен в графе 1
таблицы, относятся к прямым затратам и в течение отчетного периода
(месяца) на основании первичных документов учитываются по конкретным
видам страхования и договорам страхования, то есть тоже относятся к
инвентаризируемым. Исключением могут являться расходы на оплату труда,
амортизационные отчисления. Их отнесение к конкретному виду может
осуществляться расчетным методом, в том числе закрепленным в учетной
политике.

Административно-управленческие, общехозяйственные и прочие расходы
относят к косвенным расходам. Такие расходы обычно определяются на
основе предварительно составленной общей сметы и расчетным способом
распределяются по конкретным видам и договорам страхования. В качестве
базового показателя распределения косвенных расходов могут
использоваться прямые затраты, суммы собранных страховых брутто-премий и
др. Следует отметить, что от выбранного базового показателя
распределения косвенных расходов зависит уровень затрат, относимый в
себестоимость страхового продукта, и, следовательно, цена.

В управленческом учете косвенные (непрямые) расходы характеризуют как
неинвентаризируемые в связи со сложностью их контроля и учета в силу:

– многоэлементного состава косвенных расходов, включающего в том числе
комплексные статьи расходов и представляющего собой совокупность
различных по своему экономическому содержанию, по характеру изменения
затрат;

– возможного несовпадения времени осуществления косвенных расходов с
временем производства и реализации продукции;

– неравномерности их возникновения в течение отчетного периода.

Косвенные расходы сложнее контролировать, так как они являются
многоэлементными, комплексными статьями затрат и представляют собой
совокупность различных по своему экономическому содержанию, по характеру
изменения и равномерности распределения в течение отчетного периода
затрат. Например, такие виды расходов, как амортизация, налоги, сборы,
не зависят от уровня деловой активности предприятия; расходы на
отопление возникают только в зимний период. Однако в учетной практике
косвенные расходы отражаются равномерно, иначе на одни и те же продукты
в зимние периоды будет приходиться большая доля косвенных расходов, в
летние периоды – меньшая, что нецелесообразно.

Особенность косвенных расходов вытекает из их экономической сущности как
элемента издержек производства и состоит в невозможности точной их
оценки при производстве продукта, поскольку невозможно проследить путь
конкретного элемента косвенных расходов в процессе управления
организацией. Если прямые затраты непосредственно возникают в связи с
производством продукта, то не все косвенные расходы осуществляются
одновременно с процессом производства и реализации продуктов. Некоторые
из них приходятся на периоды намного более ранние, чем осуществление
самого производственного процесса. Другие косвенные расходы приходятся
на существенно более позднее время – на период, когда процесс уже
завершен. Косвенные расходы могут иметь место даже при отсутствии прямых
затрат. Таким образом, косвенные расходы по времени осуществления не
совпадают с временем производства и реализации продукции.

К числу основных проблем распределения косвенных затрат относят:

– обоснование и выбор метода распределения косвенных расходов (по единой
ставке распределения, дифференцированный подход);

– выбор базового показателя распределения косвенных расходов;

– точность определения величины базового показателя распределения
накладных расходов.

Современная тенденция в части изменения затрат при производстве и
реализации продукции организации состоит в том, что доля косвенных
расходов постоянно возрастает в общей сумме затрат по сравнению с
прямыми затратами. И это – общая тенденция для любого вида бизнеса.
Всевозрастающая доля косвенных расходов требует усиления внимания к
обоснованности их распределения между отдельными объектами.

Очевидно, что невозможно найти какой-либо универсальный показатель,
который для всех косвенных расходов являлся бы единственным носителем
затрат, то есть тем фактором или показателем, изменение которого в
определяющей степени влияет на изменение величины косвенных расходов.
Выбор одного носителя затрат для всех косвенных расходов приводит к
значительному искажению величины себестоимости отдельных видов страховых
продуктов. При этом величина косвенных расходов, приходящаяся на те или
иные продукты, а соответственно, и их себестоимость изменяются в ряде
случаев значительно, в зависимости от используемого носителя затрат.
Наконец, тот или иной страховой продукт, рентабельный при использовании
какого-либо одного носителя затрат, может оказаться убыточным при ином
способе распределения косвенных расходов.

Проблемы оценки, контроля и распределения косвенных расходов между
отдельными договорами и видами страхования, подразделениями связаны как
с проблемами трансфертного (внутрифирменного) ценообразования, так и с
установлением цены страховой услуги в целом. Трансфертное
ценообразование – это механизм перераспределения дохода между
участниками организации, оценки их вкладов в общий результат
деятельности. Обоснованность распределения косвенных расходов влияет на
обоснованное определение и прибыли организации.

В современном управленческом учете рассматриваются иные, отличные от
традиционных способы распределения косвенных расходов и формирования
полной себестоимости. В числе таких способов – метод распределения
косвенных расходов ABC-costing (функциональный учет затрат), основанный
на том, что продукты не являются причиной возникновения затрат, а
причина – операции, действия, в результате которых возникают затраты.
Отличительная особенность метода ABC-costing состоит в том, что в
качестве объектов учета затрат рассматриваются отдельные виды
деятельности (маркетинг, информационное и техническое обслуживание,
услуги отдела кадров и т.п.), себестоимость которых используется в
качестве основы для отнесения затрат на объекты калькулирования –
продукты.

Трансфертная цена выражает отношения не только между подразделениями или
центрами ответственности, но и каждого подразделения с предприятием в
целом. Необходимо максимально точно установить ту долю постоянных
общепроизводственных и общехозяйственных расходов, которая
непосредственно связана с управлением данным подразделением и должна
возмещаться его издержками с целью бесконфликтного и эффективного
взаимодействия.

Эффективным инструментом планирования объема страховых операций и
страхового портфеля, контроля затрат в практике зарубежных страховых
компаний является предельный анализ, основанный на классификации затрат
на переменные и постоянные. Переменными затратами являются те, которые
изменяются при изменении уровня деловой активности страховщика, то есть
изменении объема страховых премий, числа договоров страхования. К
переменным затратам в страховании относят страховые выплаты, расходы по
урегулированию убытков, комиссионные вознаграждения посредникам
(страховым агентам, брокерам), расходы на ведение страховых операций.

Постоянные расходы не изменяются при изменении деловой активности. К их
числу относят расходы по аренде торговых помещений (представительств,
агентств, филиалов), оплату труда штатного персонала, непосредственно не
связанного с проведением страховых операций,
административно-управленческие расходы и др. Постоянные расходы в
управленческом учете рассматриваются как расходы периода
(периодические). Расходы периода относятся на месяц, квартал, год, в
течение которых они имели место. При использовании современных методов
калькулирования себестоимости в управленческом учете (“директ-кост”,
“стандарт-кост”) косвенные расходы не относятся на объекты
калькулирования (заказ, процесс), а списываются на себестоимость продаж.

Рассмотренные варианты классификации затрат, характеристика их различных
аспектов, безусловно, повышают степень изученности данного объекта
управленческого учета, что, в свою очередь, повышает степень
управляемости объекта.

Список использованных источников

1. Вахрушина, М.А. Бухгалтерский управленческий учет: Учебник для вузов.
/ М.А. Вахрушина. – М.: Омега-Л, 2007. – 570с.

2. Волкова, О.Н. Управленческий учет: учеб. / О.Н. Волкова. М.: ТК
Велби, Из-во Проспект, 2005. – 472 с.

3. Жарикова, Л.А. Управленческий учет: уче6. пособие / Л.А. Жарикова. –
Тамбов: Изд-во Тамб. гос. техн. ун-та, 2004. – 136 с.

4. Карпова, Т.П. Управленческий учет: уче6. для вузов / Т.П. Карпова. –
М.: ЮНИТИ, 2003. – 350 с.

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