Shop expenses (salary of management personnel of shops, depreciation and costs of maintenance of buildings, constructions and stock of shop appointment; costs of experiences, researches, rationalization and invention of shop character; costs of actions for labor protection and other expenses of shops connected with management and service of productions;
It was talked of the organization of the full account above. The incomplete accounting of standard costs is less exact and less labor-consuming method. At this version of the account under rationing only a factor cost gets and standard accounting is formed only on them.
Independent calculation is definition of a rate of distribution of indirect expenses. As it was already noted, the most widespread base for their distribution between separate products are costs of the main salary of production workers. If at the enterprise some shops and their labor costs are approximately identical to all let-out products, it is possible to avoid difficult calculations on distribution of overhead costs on shops, having used one the general (unified) rate of indirect expenses. If the structure of the enterprise is more difficult and it uses shop rates of distribution of overhead costs, standard prime cost also should be differentiated on shops.
this system does not create any prerequisites for accurate identification of major factors of production and does not focus attention of managing directors on its main shortcomings. Managing directors cannot penetrate into all production details and understand ratios of separate figures;
Salary the main and additional (the main and additional salary of all industrial and production personnel of the enterprise, including awards to workers, paid from a wages fund, and a salary of workers of not payroll, belonging to primary activity is reflected);
In accounting management accounting one of alternative to traditional domestic approach to calculation is approach when on carriers of expenses incomplete, limited prime cost is planned and considered. This prime cost can include only straight lines, expenses. It can be calculated on the basis of only production costs, i.e. expenses which are directly connected with production (works, to an usl, even if they indirect. In each case completeness of inclusion of expenses in prime cost the different. However the general for this approach is that some types of costs concerning production and product sales do not join in accounting, and are compensated by total amount from revenue. In it the essence of system of the accounting of incomplete prime cost consists.
The standard method of the accounting of expenses and calculation of prime cost is characterized by that at the enterprise for each type of a product preliminary standard accounting, i.e. the prime cost accounting estimated on the consumption rates of materials and labor expenses operating for the beginning of month is formed.
in the absence of standards (norms), the only way of use of accounting data for the analysis of production efficiency consists in comparison of cost of each subsequent operation with the similar previous. Thus it is usually difficult to define, whether cost of the previous operation was high or not;
Maintaining within month of the accounting of changes of existing rules for correction of standard prime cost, definition of influence of these changes on product cost and efficiency of the actions which served as the reason of changes of norms.