Calculation items and features of their use in analytical accounting

Costing items determine costs invalue terms for the production of a unit or group of units of finished products. We can talk about individual types of production. The cost estimate allows you to create and compare the planned and actual cost of the object or product, which gives it the right to be the basis for their evaluation. For example, in a construction company, this method of estimating costs is used in relation to objects of accounting in monetary terms.

Costing items are the basis fordetermining the average production costs and establishing the cost of production. Today, in the scientific community, the issues of classifying the accounting for production costs and calculating the cost of finished products are quite controversial. Thus, the industry regulations and instructions relating to planning, accounting and costing, there are two main methods of such accounting: cross-sectional and order. However, when familiarizing with the economic literature, one can come across other methods or a combination of those already mentioned.

For example, the methodology, including the necessary articlescosting, is responsible for cost accounting regulatory method or the method of partial cost, which can not be used as alternatives for cross-sectional and order. Each of these methods is a separate separate characteristic of the formation of cost accounting. This fact allows us to put into practice many combinations of methods that contain costs for costing items.

It is necessary to note the classification of all methods.the formation of the costs of a business entity, depending on the choice of an object. It is determined by the peculiarity of the technological production process.

All costing items are related to the objectdefined by some product. For it you need to calculate the actual cost. For example, in mechanical engineering - it can be a separate part or the whole equipment, in passenger transport - a separate route, in public catering - a specific dish. The choice of the object of costing costing is one of the most important issues in the entire accounting policy of a business entity, since it is up to him to decide the division of costs into indirect and direct. Also, on the basis of the decision taken, the structure of the general analytical accounting system is being formed.

Costing items by the relevant units are taken into account in the following units:

- natural (meters, pieces, etc.);

- conditionally natural;

- cost (consulting services, purchased securities, etc.);

- work (measurement of the transported cargo - ton-kilometer);

- time (man-hour, machine-hour).

The main difference between different accounting methodscost is to determine their object. Thus, with the boiler method, the production is taken as the object, with custom, the specific product, with the cross-production method, the process itself.