CC BY
1
References:
1. Khayrullina DR Increase of efficiency of management by development of small enterprises of sphere of services: the dis. Cand. econ. Sciences / Khairullina DR ; Nizhny Novgorod. state. engineer-econ. in-t. - Knyaginino, 2015. - 230 p.
2. Federal Law No. 209-FZ of July 24, 2007 (as amended on July 26, 2012) "On the development of small and medium-sized business in the Russian Federation".
УДК 334.024
Kaidora S.Z.
The student of the Dagestane State University Russia, Republic of Dagestan, Makhachkala FEATURES DIRECT AND INDIRECT COSTS IN THE ENTERPRISE
Abstract: the article presents a clarification of the validity of the distribution of costs into direct and indirect in the company. Also, the article discusses cost control, the result of which is development of managerial decisions aimed at optimization and cost reduction.
Key words: direct and indirect costs, enterprise activity, expenses, products and services.
Before opening a new business is to accurately estimate future project costs. After all, they will depend on such important factors as profitability of the project and the timing of his return. The activity of any enterprise is impossible to imagine without the cost of certain resources. All the cost that involves the implementation of a business project can be divided into direct and indirect. All of these costs need to try to accurately predict in order to prepare a business plan.
Costs play a big role in the activities of the organization. The magnitude of the costs depends on the financial result from the sale of finished products, works, services. After all, the financial result is determined as the difference between the proceeds from the sale of products without deductions, provided by legislation and the cost of its production and sales. Thus, the costs associated with the production and sale of products, have a direct impact on the cost of goods or services.
To classify the concept of cost into direct and indirect (vnerealizatsionnyh) it is extremely important for the correct distribution of the tax base for profit tax. Direct costs are redistributed on sold and unsold products, the rest goes to unfinished production. All expenses that the company does not consider direct, automatically pass into the category of indirect. Indirect costs are recognized as expenses associated with selling the product. They are fully in the expenses that affect taxation. If the records of the direct costs is quite clear and understandable, the treatment of indirect costs has its difficulties. As the direct cost impact on the cost and the selling price of the item, it is important to make the distribution between the cost groups.
Also note that indirect costs for one company is a direct cost for another. Sometimes the same expenditure can change the category. For example, advertising a particular service refers to the direct costs, advertising of the
organization as a whole - have indirect costs. Before classifying the costs, you need to give them the correct definition. For this purpose, you can refer to article 253 of the tax code. [1]
Direct costs are expenses directly associated with the manufacture of certain types of products. They are costed in the cost. The tax code does not define direct costs, only gives a rough list. The enterprise itself should classify costs and to register them in the records. It is necessary for rational taxation. Typically, direct costs include: Basic materials; Accessories; Semi-finished products; Wages and deductions; other direct costs.
In this list it is necessary to clarify the latest position. This includes equipment rental, installation and preparation for operation of this machinery (cooling machines, commissioning of production machinery for a specific type of product, disposal of the material).
Cost management is an important process of accounting, analysis, planning, cost control, the result of which is development of managerial decisions aimed at optimization and cost reduction. Organizations, giving priority to effective cost management and able methodically correctly to organise this work have a great advantage in business:
1) the products of these organizations are more competitive because of low costs and prices;
2) organizations have quality, timely and real information about the cost of certain types of products that provides maneuverability and flexibility when doing business and protects you from competitors;
3) knowledge of the cost structure it creates a flexible pricing;
4) the organization has reliable information for analysis and planning. The definition of indirect costs is contained in item 1 of article 318 of the tax code. They include the cost of producing not a single product but a whole category. There is no way to link to the item. Indirect costs consist of: Depreciation; Expenses on voluntary medical insurance of employees; All tax deductions; Expenses for licensing and certification; Advisory services; Advertising and marketing; maintenance of buildings and transport; Communal services; Training and staff development; The cost of transportation costs to deliver products to the buyer; Wages and salaries of support staff; and plant-wide Overhead costs. [3] All types of production costs are reflected in article 265 of the tax code. A large part of indirect costs refers to a constant in the calculation of the breakeven point. The sum of these costs not tied to production volumes. In accounting, they are held in the balance sheet account 26 "General expenses". It is also possible to transaction 25, 23 and 20 accounts.
To solve the problem of determining the cost of installing individual absorption rate, which reflects the proportion overhead costs per unit of product. One method - the proportional distribution of indirect costs on all direct costs. The variant of division of indirect costs to the production cost of labor. Accounting of indirect costs will help to realistically assess the cost. However, with the change of the base of redistribution will change the result.[2]
'^KOHOMHKa h ^HyMM №12(43) 2017
www.iupr.ru
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References:
1. Zhdanova N. G. Comparative analysis of domestic and foreign classifications of costs // problems of Economics and management. — 2016. — No. 5. — P.147-150.
2. Majorova E. D., Shilov N. N. Management of operational cost, production and trade enterprise // international student scientific Bulletin. - 2017. - No. 1
3. Direct and indirect costs: https://zhazhda.biz/base/pryamye-i-kosvennye-zatraty (date accessed: 05.12.2017)
УДК 336.71
Oysungurova A. A.
The student of the Dagestan State University Republic of Dagestan, Makhachkala Scientific adviser: Associate Professor, Candidate of Phihological
Sciences Bilalova Kh.A.
LIQUIDITY PROBLEM IN BANKS
Annotation:
The article is devoted to the issue of liquidity risk management in a commercial bank.
Keywords:
Liquidity, banks, management, financial system, risk.
The world's attention on the last time has begun to attract a number of questions raised by the crisis processes in the international financial system ass ociated withbanking risks. The ability to identify and manage risks, understanding the origin and mechanisms of the processes of accumulation and crisis potential is increasingly seen as the key to successful and sustainable development of the bank.
Liquidity of commercial banks can be described as its ability
to timely and fully repay the obligation by transforming assets into de tender age nt. It is shaped by many factors, both managed by the bank, as well as beyond its control. Liquidity has a direct impact on financial stability, and therefore the Centr al Bank sets the standards, required for the execution of I all commercial banks of the country. The basis of liquidity management methods applied in the banking practice, pledged asset management ideas, and those liabilitiesor both.
Therefore, any bank seeks to maintain a stable hand funding base primarily consisting of the organizations, individuals' deposits of other banks, as well as to i nvest undiversified portfolios of liquid assets, in order to be able to quickly and ea sily made difficult n eny meet unexpected liquidity.
Liquidity rate which is acceptable for one bank may be insufficient for the o ther banks. And it is also possible that the individual bank's liquidity position will change and will be either insufficient, or sufficient. The volume of liquid assets It depends on the stability of the deposit structure bank and on whether he has the po
