In the analysis of distribution costs the indicator level of distribution costs, that is the relation of the absolute sum of expenses to the sum of retail or wholesale commodity turnover is widely applied. Level of distribution costs is one of the most important quality indicators of work of trade enterprise.
Such distribution costs which absolute sums do not change or change slightly with increase in commodity turnover are called as conditional and constants. Costs of rent, depreciation, the contents and repair of fixed assets, wear of the invaluable and fast-wearing-out subjects, expenses on trade advertizing and partially the article "Other expenses" belong to these costs.
The nomenclature of items of expenditure has to be under construction so that according to the accounting of expenses it was possible to reveal, under what article and by what type of expenses there is an overexpenditure (economy) what reserves of their decrease (increase) are available.
Additional distribution costs are the main and prevailing, participating in increase in cost of goods, do not transfer all sum to the goods cost as cost is defined not by everyone but only public and necessary work. Therefore, will be included only those distribution costs which are necessary at this level of development of transport, warehouse and tare economy, at the rational organization of delivery, storage of goods in the price of goods. Again created goods cost is also a source of a covering of additional distribution costs.
During the above-mentioned moments, it should be noted that in planning, the account, the reporting and in the analysis of distribution costs cost natural and specific indexes are used. The main are the cost indexes following from the cost of distribution costs. The absolute data expressed in a monetary form are the most important indicator of the size of costs and are reflected in plans, the current account, the reporting and used in the analysis.
The sum of a rent is reflected in the sheet on. 44 also make correspondence of accounts of D-44 K-7 Accounts department does calculation of a rent in the accounting reference according to the total rented area and a rental rate.
To strengthen control of distribution costs of trade enterprise it is necessary to analyse each article of distribution costs. Such analysis helps to open more stoutly reserves of reduction of distribution costs, promotes more effective use of all types of resources, work, fixed assets, fuel, energiya and materials. Improvement of the accounting of distribution costs conducts to more correct reflection and in turn search of additional reserves of their reduction.
Labor costs - the main and additional salary and assignments on social needs of trade workers and administration of trade enterprise, and also payment from the income not to a payroll:
. Expenses on own transport (without expenses on compensation) - belong expenses on payment of tariffs to transportation costs and free all means of transport at delivery of goods on trade enterprise, collecting the transport organizations, and also the expenses connected with payment of accounts of the third-party organizations for the performed loading and unloading works.
Lack of the applied nomenclature is too volume concentration on separate articles of elements, various on the contents. So the article 1(Zh) "Transportation costs" unites payment of tariffs, collecting the transport organizations and payment of accounts for loading and unloading works; article 1 (includes losses of goods in way and storage, and also shortages which collecting it is refused by court. It deprives of possibility of carrying out the detailed analysis of expenses and identification of non-productive costs and losses due to reduction of the expenses connected with culture and quality of service of the population.
limits of norms of natural losses and over the norms of a decrease arising not because of the responsible person. And also the sums of losses on shortages, wastes and plunders which collecting it is refused by court, written off for distribution costs according to the Provision on structure of expenses.