The nature of the conditions for implementation and. Activity expenses

Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 N 33n
"On approval of the Accounting Regulations "Organization's Expenses" PBU 10/99"

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. Approve the attached Accounting Regulations “Expenses of the organization” PBU 10/99.

MM. Zadornov

Registration N 1790

Position
on accounting "Expenses of the organization" PBU 10/99
(approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 N 33n)

With changes and additions from:

December 30, 1999, March 30, 2001, September 18, November 27, 2006, October 25, November 8, 2010, April 27, 2012, April 6, 2015

I. General provisions

1. These Regulations establish the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

In relation to these Regulations, non-profit organizations (except for state (municipal) institutions) recognize expenses for business and other activities.

2. Expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property).

3. For the purposes of these Regulations, the following assets are not recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (share) capitals of other organizations, acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;

in the order of advance payment of inventories and other valuables, works, services;

in the form of advances, deposits to pay for inventories and other valuables, works, services;

to repay a loan received by the organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

other expenses.

For the purposes of these Regulations, expenses other than expenses for ordinary activities are considered other expenses.

II. Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is participation in the authorized capital of other organizations, expenses for ordinary activities are considered expenses the implementation of which is related to this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are classified as other expenses.

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and other forms or the amount of accounts payable (taking into account the provisions of paragraph 3 of these Regulations).

If payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of payment and accounts payable (in the part not covered by payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines expenses in relation to similar inventories and other valuables, works, services is accepted. or providing for temporary use (temporary possession and use) of similar assets.

6.2. When paying for purchased inventories and other valuables, works, services on the terms of a commercial loan provided in the form of deferred and installment payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of goods (valuables) transferred or to be transferred by the organization. The cost of goods (valuables) transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (valuables).

If it is impossible to determine the value of goods (valuables) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of the products (goods) received by the organization. The cost of products (goods) received by the organization is established based on the price at which similar products (goods) are purchased in comparable circumstances.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The value of the asset to be disposed of is determined based on the price at which, in comparable circumstances, the entity would normally determine the value of similar assets.

6.5. The amount of payment and (or) accounts payable is determined taking into account all discounts (discounts) provided to the organization in accordance with the agreement.

7. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses, etc.).

8. When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

material costs;

labor costs;

contributions for social needs;

depreciation;

other costs.

For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently.

9. For the purpose of generating an organization’s financial result from ordinary activities, the cost of goods, products, works, services sold is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and carryover expenses related to the receipt of income in subsequent reporting periods, taking into account adjustments depending on the characteristics of production, performance of work and provision of services and their sale, as well as the sale (resale) of goods.

At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for costs of production, sale of goods, performance of work and provision of services in the context of elements and articles, calculation of the cost of products (works, services) are established by separate regulations and guidelines for accounting.

III. other expenses

11. Other expenses are:

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets (taking into account the provisions of paragraph 5 of these Regulations);

costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations);

expenses associated with participation in the authorized capitals of other organizations (taking into account the provisions of paragraph 5 of these Regulations);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

interest paid by an organization for providing it with funds (credits, borrowings) for use;

expenses related to payment for services provided by credit institutions;

contributions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity.

12. fines, penalties, penalties for violation of contract terms;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;

exchange differences;

the amount of asset depreciation;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

other expenses.

13. Other expenses are also expenses that arise as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with provision for a fee for temporary use (temporary ownership and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activities), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services provided by credit institutions are determined in a manner similar to that provided for in paragraph 6 of these Regulations.

14.2. Fines, penalties, penalties for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable for which the statute of limitations has expired and other debts that are unrealistic for collection are included in the organization's expenses in the amount in which the debt was reflected in the organization's accounting records.

14.4. The amounts of asset depreciation are determined in accordance with the rules established for the revaluation of assets.

15. Other expenses are subject to crediting to the organization’s profit and loss account, unless a different procedure is established by law or accounting rules.

IV. Recognition of expenses

16. Expenses are recognized in accounting if the following conditions are met:

the expense is made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;

the amount of expenditure can be determined;

there is certainty that a particular transaction will result in a reduction in the economic benefits of the entity. There is certainty that a particular transaction will result in a reduction in the entity's economic benefits when the entity has transferred an asset or there is no uncertainty about the transfer of the asset.

If at least one of the above conditions is not met in relation to any expenses incurred by the organization, then receivables are recognized in the organization’s accounting records.

Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, useful life and the methods of depreciation adopted by the organization.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, other or other income and the form of the expense (monetary, in-kind and other).

18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity).

If an organization that has the right to use simplified methods of accounting, including simplified accounting (financial) statements, has adopted a procedure for recognizing revenue from the sale of products and goods not as the rights of ownership, use and disposal of products supplied, goods sold, work performed, services rendered are transferred service, and after receipt of funds and other forms of payment, then expenses are recognized after the debt is repaid.

19. Expenses are recognized in the income statement:

taking into account the relationship between expenses incurred and revenues (correspondence between income and expenses);

by their reasonable distribution between reporting periods, when expenses determine the receipt of income over several reporting periods and when the relationship between income and expenses cannot be clearly defined or is determined indirectly;

21.1. If the financial results report identifies types of income, each of which individually constitutes five or more percent of the organization’s total income for the reporting year, it shows the portion of expenses corresponding to each type.

21.2. Other expenses may not be shown in the income statement in relation to related income when:

the relevant accounting rules provide for or do not prohibit such recognition of expenses;

expenses and related income arising as a result of the same or similar fact of economic activity are not significant for characterizing the financial position of the organization.

22. At least the following information is also subject to disclosure in the financial statements:

expenses for ordinary activities by cost elements;

change in the amount of expenses not related to the calculation of the cost of products, goods, works, services sold in the reporting year;

expenses equal to the amount of deductions in connection with education in accordance with the rules of accounting for reserves (forthcoming expenses, estimated reserves, etc.).

23. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.

General provisions

1. These Regulations establish the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.
In relation to this Regulation, non-profit organizations (except for budgetary institutions) recognize expenses for business and other activities.

2. Expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property).

3. For the purposes of these Regulations, the following assets are not recognized as expenses of the organization:

• in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);
• contributions to the authorized (share) capitals of other organizations, acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);
• transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;
• under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;
• in the order of advance payment of inventories and other valuables, works, services;
• in the form of advances, deposits to pay for inventories and other valuables, works, services;
• to repay a loan received by the organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

• expenses for ordinary activities;
• operating expenses;
• non-operating expenses.

For the purposes of these Regulations, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include extraordinary expenses.

Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.
In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.
In organizations whose subject of activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.
In organizations whose subject of activity is participation in the authorized capital of other organizations, expenses for ordinary activities are considered expenses the implementation of which is related to this activity.
Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are classified as operating expenses. Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and other forms or the amount of accounts payable (taking into account the provisions of paragraph 3 of these Regulations). If payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of payment and accounts payable (in the part not covered by payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines expenses in relation to similar inventories and other valuables, works, services is accepted. or providing for temporary use (temporary possession and use) of similar assets.

6.2. When paying for purchased inventories and other valuables, works, services on the terms of a commercial loan provided in the form of deferred and installment payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of goods (valuables) transferred or to be transferred by the organization. The cost of goods (valuables) transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (valuables).
If it is impossible to determine the value of goods (valuables) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of the products (goods) received by the organization. The cost of products (goods) received by the organization is established based on the price at which similar products (goods) are purchased in comparable circumstances.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The value of the asset to be disposed of is determined based on the price at which, in comparable circumstances, the entity would normally determine the value of similar assets.

6.5. The amount of payment and (or) accounts payable is determined taking into account all discounts (discounts) provided to the organization in accordance with the agreement.

6.6. The amount of payment is determined (decreased or increased) taking into account the amount differences that arise in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units). The amount difference is understood as the difference between the ruble estimate of the actual payment made, expressed in foreign currency (conventional monetary units), calculated at the official or other agreed rate on the date of acceptance of the corresponding accounts payable for accounting, and the ruble estimate of these accounts payable, calculated at the official or other agreed rate. other agreed rate on the date of recognition of the expense in accounting.

7. Expenses for ordinary activities form:

• expenses associated with the acquisition of raw materials, materials, goods and other inventories;
• expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses, etc.).

8. When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

• material costs;
• labor costs;
• contributions for social needs;
• depreciation;
• other costs.

For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently.

9. For the purpose of generating an organization’s financial result from ordinary activities, the cost of goods, products, works, services sold is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and carryover expenses related to the receipt of income in subsequent reporting periods, taking into account adjustments depending on the characteristics of production, performance of work and provision of services and their sale, as well as the sale (resale) of goods. At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for costs of production, sale of goods, performance of work and provision of services in the context of elements and articles, calculation of the cost of products (works, services) are established by separate regulations and guidelines for accounting.

other expenses

11. Operating expenses are:

• expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets (taking into account the provisions of paragraph 5 of these Regulations);
• costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;
• expenses associated with participation in the authorized capitals of other organizations (taking into account the provisions of paragraph 5 of these Regulations);
• expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;
• interest paid by an organization for providing it with funds (credits, borrowings) for use;
• expenses related to payment for services provided by credit institutions;
• other operating expenses.

12. Non-operating expenses are:

• fines, penalties, penalties for violation of contract terms;
• compensation for losses caused by the organization;
• losses of previous years recognized in the reporting year;
• amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;
• exchange differences;
• the amount of depreciation of assets (except for non-current assets);
• other non-operating expenses.

13. Extraordinary expenses include expenses that arise as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with provision for a fee for temporary use (temporary ownership and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activities), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services provided by credit institutions are determined in a manner similar to that provided for in paragraph 6 of these Regulations.

14.2. Fines, penalties, penalties for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable for which the statute of limitations has expired and other debts that are unrealistic for collection are included in the organization's expenses in the amount in which the debt was reflected in the organization's accounting records.

14.4. The amounts of depreciation of assets (except for non-current assets) are determined in accordance with the rules established for the revaluation of assets.

15. Other expenses are subject to crediting to the organization’s profit and loss account, unless a different procedure is established by law or accounting rules.

Recognition of expenses

16. Expenses are recognized in accounting if the following conditions are met:

• the expense is made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;
• the amount of expenditure can be determined;
• there is certainty that a particular transaction will result in a reduction in the economic benefits of the entity. There is certainty that a particular transaction will result in a reduction in the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If at least one of the above conditions is not met in relation to any expenses incurred by the organization, then receivables are recognized in the organization’s accounting records.
Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, useful life and the methods of depreciation adopted by the organization.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and the form of the expense (monetary, in-kind and other).

18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity). If the organization has adopted, in permitted cases, a procedure for recognizing revenue from the sale of products and goods not as the rights of ownership, use and disposal for products supplied, goods sold, work performed, services rendered are transferred, but after receipt of funds and other forms of payment, then expenses are recognized after the debt has been repaid.

19. Expenses are recognized in the income statement:

• taking into account the relationship between expenses incurred and revenues (correspondence between income and expenses);
• by their reasonable distribution between reporting periods, when expenses determine the receipt of income over several reporting periods and when the relationship between income and expenses cannot be clearly defined or is determined indirectly;
• for expenses recognized in the reporting period when the non-receipt of economic benefits (income) or receipt of assets becomes determined;
• regardless of how they are accepted for the purposes of calculating the taxable base;
• when obligations arise that are not caused by the recognition of the corresponding assets.

Disclosure of information in financial statements

20. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses must be disclosed.

21. In the profit and loss statement, the organization’s expenses are reflected subdivided into the cost of goods sold, products, works, services, selling expenses, administrative expenses, operating expenses and non-operating expenses, and, if incurred, extraordinary expenses.

21.1. If the income statement identifies types of income, each of which individually constitutes five or more percent of the organization’s total income for the reporting year, it shows the portion of expenses corresponding to each type.

21.2. Operating and non-operating expenses may not be shown in the income statement in relation to the corresponding income when:

• the relevant accounting rules provide for or do not prohibit such recognition of expenses;
• expenses and related income arising as a result of the same or similar fact of economic activity are not significant for characterizing the financial position of the organization.

22. At least the following information is also subject to disclosure in the financial statements:

• expenses for ordinary activities by cost elements;
• change in the amount of expenses not related to the calculation of the cost of products, goods, works, services sold in the reporting year;
• expenses equal to the amount of deductions in connection with education in accordance with the rules of accounting for reserves (forthcoming expenses, estimated reserves, etc.).

23. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.

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1 COST MANAGEMENT OF AGRICULTURAL ENTERPRISES Tyshko A.A. Federal State Budgetary Educational Institution of Higher Professional Education Omsk State Agrarian University named after. P.A. Stolypin Institute of Economics and Finance Omsk, Russia COST MANAGEMENT OF AGRICULTURAL ORGANIZATION FGBOU VPO Omsk State Agrarian University by P.A. Stolypin Tyshko A.A. Institute of Economics and Finance Omsk, Russia Currently, the problem of accounting, analysis and control of costs in enterprises has grown significantly, i.e. cost management problem. The issue of cost management is relevant because achieving a sustainable advantage over competitors today is only possible if there is a lower cost of manufactured products compared to other manufacturers. The need to manage costs is determined by the role they play in the economy of the enterprise, namely their direct participation in generating the profit of the enterprise. It is profit that ultimately acts as the main condition for the competitiveness and viability of an enterprise. Therefore, for the vast majority of enterprises, the main task is to maintain a certain level of profit (in the short term) and maintain profitability potential (in the long term). Costs characterize in monetary terms the volume of resources for a certain period used for the production and sale of products, and are transformed into the cost of products, works and services. The costs of production and sales of products include pre-production (one-time) costs, production costs directly related to the implementation of technological operations, maintenance and operation of production equipment and machines, production management and management and commercial costs associated with general, administrative management and sales of products. Expenses reflect a decrease in means of payment or other property of the enterprise and are reflected in accounting at the time of payment. Enterprise expenses in

2 depending on their nature, conditions of implementation and directions of its activities are divided into: - expenses for ordinary activities; - operating expenses; - non-operating expenses; - extraordinary expenses.

3 1. Cost forecasting and planning are divided into long-term (at the stage of long-term planning) and current (at the stage of short-term planning). 2. Organization is the most important element of effective cost management. It establishes how the enterprise manages costs, i.e. who does this, in what time frame, using what information and documents, in what ways. 3. Coordination and regulation of costs involve comparing actual costs with planned ones, identifying deviations and taking prompt measures to eliminate them. 4. Activation and stimulation imply finding ways to influence production participants that would encourage them to comply with the costs established by the plan and find opportunities to reduce them. 5. Accounting as an element of cost management is necessary for the preparation of information in order to make correct business decisions. 6. Cost analysis, which is an element of the control function, helps to assess the efficiency of using all enterprise resources, identify reserves for reducing costs in production, collect information for preparing plans and making rational management decisions in the field of costs. 7. The control (monitoring) function in the cost management system provides feedback on the comparison of planned and actual costs. . Cost management at an enterprise is designed to solve the following main tasks: - determining costs for the main management functions; - calculation of costs by operational geographic segments, production divisions of the enterprise; - calculation of necessary costs per unit of production (work, services); - preparation of an information base that allows you to estimate costs when choosing and making business decisions; - identification of technical methods and means of measuring and controlling costs; - search for cost reduction reserves at all stages of the production process and in all production departments of the enterprise; - selection of cost rationing methods; - selection of a cost management system that corresponds to the operating conditions of the enterprise.

4 Cost management problems must be solved in a comprehensive manner. Only this approach bears fruit, contributing to a sharp increase in the economic efficiency of the enterprise. The basic principles of cost management have been developed by practice and boil down to the following: - a systematic approach to cost management; - unity of methods practiced at different levels of cost management; - cost management at all stages of the product life cycle - from creation to disposal; - an organic combination of cost reduction and high product quality; - avoidance of unnecessary costs; - widespread introduction of effective cost reduction methods; - improving information support about the level of costs; - increasing the interest of production departments of the enterprise in reducing costs. Compliance with all principles of cost management creates the basis for the competitiveness of the enterprise, gaining leading positions in the market.

5 BIBLIOGRAPHICAL LIST 1. Gribov V.D. Economics of enterprises: Textbook. Workshop. M.: “Finance and Statistics”, p. 2. Ukrainian V.V. System of factors of economic growth in agriculture. Rostov n/a, "Cascade", p. 3. Khomatova L.A. Economics of enterprises, economic resources of enterprises - M.: Economist, p.

PROFIT AND PROFITABILITY PLANNING AT OJSC "CHERNOGLAZOVSKY ELEVATOR" OF THE TAURIC DISTRICT OF THE OMSK REGION Gusakova Y.V. Head: Zainchkovskaya T.S., Ph.D., Associate Professor FSBEI HPE "Omsk State

ACCOUNTING OF FINANCIAL RESULTS IN THE FSUE "BOEVOE" OF THE RUSSIA ACADEMY. Dnishcheva O.M. Scientific supervisor Associate Professor, Ph.D. Novikov Yu.I. Omsk State Agrarian University named after P.A. Stolypin Omsk, Russia

Ministry of Education and Science of the Russian Federation Nizhnekamsk Chemical-Technological Institute (branch) of the Federal State Budgetary Educational Institution of Higher Professional Education

Planning Execution Control and analysis Controlling MANAGEMENT ACCOUNTING AS A CONTROLLING TOOL Danilochkina Nadezhda, Doctor of Economics, Professor The main goal of controlling is to support and improve

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Organizational expenses a decrease in economic benefits is recognized as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of property owners.

The expenses of the organization, depending on their nature, conditions of implementation and areas of activity, are divided into:

expenses for ordinary activities;

operating expenses;

non-operating expenses.

Expenses that differ from expenses for normal activities are considered other expenses. Other expenses also include extraordinary expenses.

Expenses for ordinary activities

Expenses for ordinary activities are costs associated with the manufacture of products and sales of products, acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work and the provision of services.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is the subject of their main activities, then the expenses are classified as expenses for ordinary activities. And vice versa, if If this is not the main activity of the organization, then they are classified as operating expenses.

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

Expenses for ordinary activities form:

Expenses associated with the acquisition of raw materials, materials, goods and other inventories;

Costs arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale;

Expenses for the sale (resale) of goods;

Expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition;

Selling expenses, administrative expenses, etc.

When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

material costs;

labor costs;

contributions for social needs;

depreciation;

other costs.

For accounting purposes, expenses are recorded by cost items. The list of cost items is established by the organization independently.

Other expenses:

Operating expenses;

Non-operating expenses;

Extraordinary expenses.

Operating expenses are:

Costs associated with the provision of temporary use (temporary possession and use) of the organization’s assets for a fee;

Costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

Expenses associated with participation in the authorized capital of other organizations;

Expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

Interest paid by an organization for providing it with funds (credits, loans) for use;

Expenses associated with payment for services provided by credit institutions;

Deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

Other operating expenses.

Non-operating expenses:

Fines, penalties, penalties for violation of contract terms;

Compensation for losses caused by the organization;

Losses of previous years recognized in the reporting year;

Amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;

Exchange differences; amount of asset depreciation;

Transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment and other similar events;

Other non-operating expenses.

Extraordinary expenses. In their composition expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.) are reflected.

The amount of other expenses is taken into account in the amount of:

Fines, penalties, penalties for violation of contract terms, as well as compensation for losses caused by the organization are accepted in amounts awarded by the court or recognized by the organization.

Accounts receivable for which the statute of limitations has expired and other debts that are unrealistic for collection are included in the organization's expenses in the amount in which the debt was reflected in the organization's accounting.

The amounts of asset depreciation are determined in accordance with the rules established for the revaluation of assets.

Other expenses are subject to credit to the organization's profit and loss account, unless a different procedure is established.

expenses for ordinary activities (such expenses are associated with the manufacture and sale of products, performance of work, provision of services). It is these expenses that form the basis for the calculation of production costs and production costs - other expenses (expenses other than normal activities and extraordinary expenses). Expenses for ordinary activities include expenses associated with the acquisition of raw materials, materials, goods and other inventories, as well as expenses arising directly in the process of processing inventories for the purposes of production, performance of work, provision of services and their sale. Expenses can be classified according to a number of criteria; the most common and used are the classifications “according to economic content and intended purpose.” According to PBU 10/99, when generating expenses for ordinary activities, grouping is ensured by elements and cost items. The economic element of costs is a homogeneous type of cost that cannot be broken down into its component parts. This grouping shows what was spent, regardless of the purpose for which the expenses were incurred. The elements include: material costs (less returnable waste) labor costs deductions for social needs depreciation other costs A costing item is a type of cost separately reflected in the cost price. Grouping by costing items answers the question for what purposes and where the costs were incurred. The organization establishes the list of articles independently. An approximate list of items: raw materials and materials purchased products, semi-finished products and services of a production nature returnable waste (subtracted) fuel for technological purposes energy for technological purposes basic salary of production workers additional salary deductions under the unified social tax and other funds. expenses for the development of new productions losses from defects general production expenses when summing up all of the above, we get the workshop cost of production general economic expenses production cost of production sales expenses total cost In terms of elements of articles, the rules for accounting for production costs should be established by separate regulations and guidelines for accounting, which are currently practically absent. For taxation (tax accounting) purposes, the composition and classification of costs is regulated by Chapter 25 of the Tax Code of the Russian Federation “Income Tax”; this classification almost completely coincides with PBU 10/99.
Accounting and distribution of direct material costs and production waste. As a rule, material costs are distributed between types of products according to the LZK, requirements, material reports, accumulative cost sheets, etc. The grouping of material costs is carried out in the development table, which is filled in at accounting prices. The data from the developed table serves as the basis for recording in accounting registers (statements No. 12,15).