IMPROVEMENT OF NORMATIVE METHOD OF ACCOUNTING AND MONITORING COSTS

Abstract

The normative method for accounting of costs and calculating has been known for a long time and is widely used by foreign companies. While in the practice of Russian enterprises it is used quite rarely because of difficulties of its use. The article suggests ways to improve the normative method of accounting and control of costs: for the normalization, divide the indirect costs for guild, general factory and commercial expenses according to the elements of the cost estimate and places from the occurrence; for a detailed analysis of deviations, form a matrix whose columns show the division, and the rows cost element, and the value in the cells shows the amount of the deviation, which will allow the management to identify more objectively the perpetrators of the occurrence of adverse deviations and apply adequate penalties to them. It is proposed to create a single center for the development of norms and standards that will allow the organization of end-to-end management of a newly identified management entity, in which the specific cost norms for types of products and deviations for them in the production and sale of products. Such centers should be built into organizational structures of Russian industrial enterprises operating in the enterprise, which will allow enterprise managers to choose the option of a comprehensive use of the standard method of accounting and control of costs.

Keywords

• нормы
• нормативы
• затраты
• учет
• контроль
• отклонения
• структуры управления
• norms
• norms
• costs
• accounting
• control
• deviations
• management structures