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Классификация затрат по статьям калькуляции
ПРОИЗВОДСТВЕННЫЙ УЧЕТ

Способ группировки затрат и определение себестоимости продукции по статьям расходов называется калькуляцией себестоимости. Статьи калькуляции не регламентированы Положением. Они могут определяться отраслевыми министерствами, ведомствами и самими предприятиями. В последнее время калькулирование себестоимости все больше передается на усмотрение самого предприятия. Калькулирование себестоимости становится внутрихозяйственным счетоводством. Приводим перечень калькуляционных статей, формирующих полную фактическую себестоимость производства и реализации продукции, используемых в промышленности:

  1. Сырье и материалы;Возвратные отходы (вычитаются);Покупные изделия , полуфабрикаты и услуги производственного характера;Топливо и энергия на технологические цели;

  2. Основная заработная плата производственных рабочих;

  3. Дополнительная заработная плата производственных рабочих;

  4. Отчисления на социальное страхование;

  5. Расходы на содержание и эксплуатацию оборудования;

  6. Расходы на подготовку и  освоение производства;

  7. Потери от брака;

  8. Общепроизводственные расходы;

  9. Коммерческие расходы;

  10. Общехозяйственные расходы.

Наименования статей, используемых в других отраслях, может отличаться от выше приведенного в соответствии с особенностями отрасли хозяйства.

Первые семь статей принято относить к прямым расходам, остальные к косвенным. Затраты по первым одиннадцати статьям формируют фактическую производственную себестоимость изготовления продукции, а по первым двенадцати - фактическую себестоимость производства и реализации продукции.

Общехозяйственные (управленческие)  расходы относятся ко всем видам деятельности  предприятия (производственной, коммерческой, инвестиционной и др.) и могут не включаться в себестоимость продукции. Хотя предприятие вправе  относить общехозяйственные расходы на себестоимость производимой продукции. Способ включения общехозяйственных расходов должен быть отражен в учетной политике предприятия.

Объектами калькулирования могут быть те или иные  виды продукции, работ, услуг, заказы, полуфабрикаты собственного производства  и т.д.

Виды затрат, входящие в издержки производства и определяющие себестоимость незавершенного производства и готовой продукции одинаковы.

Разнообразные виды затрат, необходимые для производственной и реализационной деятельности, в большей своей части включаются в себестоимость продукции, но способы включения различных затрат в себестоимость продукции различны. Например, затраты на материалы, использованные в производстве, полностью войдут в издержки производства, а затраты на оборудование, используемое в производстве, лишь частично, как амортизационные отчисления.  


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