Indirect costs of the enterprise

Each enterprise carries indirect costs in the course of its activities. These include costs, the direct attribution of which to a certain position of the nomenclature of products is impossible.

Indirect (overhead) costs accompanythe main activity of any organization, but not directly related to it. They are not included in the cost of materials and labor. Indirect costs are associated with the operation and maintenance of fixed assets, the organization and management of production, its maintenance, travel expenses, vocational training of enterprise employees and non-production losses (from damage to raw materials and materials, losses from idle time).

Indirect costs also include costs fortelephone, internet, rent for office space. They are complex in nature and are costs, which, when calculating the total costs for the production of certain products, are conventionally allocated to individual types and units of output. Calculation and distribution of indirect costs is the basis for the adoption of certain production decisions, setting prices for products, calculating the profitability of all types of products.

Some indirect costs change, others remain stable for some time, while the reduction in the volume of individual types of products does not reduce them.

Every company develops an orderdistribution of this type of expenditure. In order to include direct and indirect costs in the production costs of certain products, an entire system of relevant standards is being developed. For the allocation of overhead (indirect) costs, develop the appropriate estimates, called budgets. They record all costs associated with the production of various types of marketable products. These estimates are in the context of economic articles and are tied to different reporting periods.

Indirect costs during the calculation of fullprime costs of certain types of products are included in it by means of a proportional conditional distribution of costs according to the distribution bases adopted at the enterprise. For them, the following indicators are most often chosen:

- the basic salary of employees (without additional payments and bonuses);

- normative (estimated) rates of equipment and work;

- spent man-hours;

- output volume;

- some direct costs.

The main principle of choosing the distribution methodThese costs are considered to be the maximum correspondence of the result of their distribution to actual costs for the production of a specific item of the nomenclature of the output. The overwhelming majority of enterprises for the base takes the basic salary of production workers.

According to the existing practice and norms of the actinglegislation, each enterprise allocates its indirect costs primarily in the areas (types) of activity, and the second - within a certain type of activity or by types of products. Thus, the rational distribution of these costs determines the accuracy of calculating the cost of production for each production line and all types of products.

In management accounting often occursa mixture of such concepts as indirect and periodic (conditionally-constant) costs. These categories of costs need to be clearly distinguished among themselves. Indirect costs are a variable indicator, since they are always directly related to the volume of output. In other words, the entire production process determines this type of expenditure. Accounting for them is carried out on the collective-distributive account 25 "General production costs". At the end of each month, the amounts of indirect costs are written off from this account as follows:

- cc. 20 "Basic production";

- cc. 23 "Auxiliary production".

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