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Calculation items and features of their use in analytical accounting

The costing items determine costs in terms of value for the production of a unit or a group of units of finished goods. Speech can go and about separate kinds of manufactures. Calculation allows you to generate 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 organization, this method of estimating costs is used in relation to accounting objects in monetary terms. Calculation items are the basis for determining average production costs and establishing the cost of production. Today, in scientific circles, the issues of classifying the accounting of production costs and calculating the cost of finished products are quite debatable. Thus, industry regulations and instructions on planning, accounting and costing, identify two main methods of such accounting: cross-over and ordering. However, when reading the economic literature, you can also find other methods or a combination of those already mentioned.

For example, the methodology, including the necessary pricing articles, is responsible for recording costs by the regulatory method or by the incomplete cost method, which can not be used as alternatives for cross-order and ordering. Each of these methods is an independent separate characteristic of the formation of cost accounting. This fact allows to apply in practice many combinations of methods that contain costs for costing articles.

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

All costing items refer to an object identified by some product. For him, you need to calculate the actual cost price. 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 the costing item refers to the most important issues of the entire accounting policy of the business entity, since it is from its decision that the division of costs into indirect and direct costs can depend. Also, based on the adopted decision, the structure of the general analytical accounting system is formed.

The calculation items in the context of the corresponding units are taken into account in the following units:

- natural (meters, pieces, etc.);

- conditionally-natural;

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

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

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

The main difference between different methods of accounting for costs is to determine their object. So, with the boiler method, production is accepted as an object, with a custom one - a specific product, with the crocheting method - the process itself.

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