What are operating payments in bankruptcy? Current payments

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The activities of any organization involve expenses. There are different types of spending. One of the varieties is operating costs.

What are operating costs?

Operating expenses (OC) are the current costs of ensuring the operability of fixed assets throughout their entire service life. Current expenses refer to production and sales costs. They will vary depending on the specifics of the organization's activities. For example, if it is a railway entity, funds are spent on transporting goods, passengers, and various luggage. There are operating costs for ensuring fire safety.

The purpose of spending is to fulfill the set goal. For example, a railway company needs to transport cargo. This requires investing in fuel, wages, maintenance, and electricity. The amount of expenses is determined by the volume of equipment used, time of use, and specific costs per hour of operation.

Composition of operating costs

Let's consider the composition of operating costs:

Depreciation of equipment and vehicles. Depreciation will be taken into account when it is calculated using the straight-line method. Within the framework of this method, the entire period of operation of the facility is considered.
Maintenance and repair of equipment.
Public utilities. This refers to the amount written off from the company's profits.
Ensuring work responsible for equipment maintenance.
Salaries, spending on social needs. Includes earnings of all employees, including part-time employees.
Expenses for internal transportation of materials and goods.
Costs associated with the operation of equipment.
Tax deductions. This is a tax on wages or real estate, if the latter is included in the operating system.
Materials. This refers to expenses for acquisition and transportation. These costs are included in the cost of production.
Spare parts. They are included in the list only if they relate to the needs of the main production.

These may also be other expenses, depending on the specifics of the enterprise’s activities. The specific composition is determined by the head of the enterprise. Let's look at the cost structure using the example of entities involved in the production of hydrocarbons:

Salaries for security guards of fixed assets.
Earnings for consultants.
Expenditure on preparing reports on the status of funds.
Cost of services for assessing the impact of natural resource extraction on the environment.
Maintenance of equipment, installations, various structures.
Purchasing licenses.
Fixed asset monitoring services.
Carrying out geological and environmental research, cartography.
Environmental research.
Reclamation of natural elements that have been disturbed.
Decommissioning of the site for which the license was obtained.
Storage, waste disposal.

This is the main list. The composition may also include other areas of spending.

Classification

Operating costs are divided into these categories:

Basic. These are expenses related to the main activity. For example, this could be money allocated directly to the transportation of goods. This also includes expenses for repair work, employee accruals for unworked time, discounts on products, and social charges.
General economic. These are expenses for production services and household management. Expenses without expenses for maintaining the management structure include employee salaries, maintenance of buildings, maintenance of premises and equipment. This is also depreciation of fixed assets, deductions to the reserve for the formation of a repair fund, and the execution of research work. Expenses for servicing the management apparatus include travel allowances and salaries of management staff.
Direct. These are the costs of producing products or performing any service.
Indirect. Determined through additional calculations. Distributed between different types of products.
Motion dependent. These costs vary in proportion to the scale of the work.
Independent of the scale of movement. They practically do not change when the volume of work changes. These are constant expenses.

The classification may depend on the specifics of the company's activities. Let's consider grouping expenses by characteristics using the example of an entity that deals with railways:

Transportation.
Maintaining infrastructure in good condition.
Purchase of locomotive traction services.
Passenger Transportation.
Repair of rolling stock.

In the above case, the grouping is carried out according to these characteristics: areas of work, enlarged forms of activity, articles of the Nomenclature.

Operating cost planning

The development of an ER plan depends on the type of organization. For example, the expenditure plan of a railway company is formed on the basis of a transportation plan, a labor plan and the use of rolling stock. The purpose of planning is to provide current activities with the required amount of funds. If the plan is not drawn up correctly, the funds may not run out on time. Because of this, the company's activities will be suspended. The company will lose profit. Planning is carried out according to cost items. The event takes into account various standards and limits.

Planning is a component of energy management. However, this is not the only element. ER management also includes spending analysis, control over them, and updating the regulatory framework. The planning procedure is divided into a number of stages.

Labor costs

Labor costs usually make up the largest portion of the ER. is formed based on the number of employees and average salary. The number of workers is determined by three methods:

According to production and time limits.
By volume of production facilities and labor limits per facility.
By the number of business units, staffing.

The average employee salary includes salary, bonuses, interest, and additional payments.

The wage fund is the product of average monthly wages and the number of workers. It is necessary to take into account the number of employees present, as well as the number of employees who are on vacation or sick leave.

IMPORTANT! Sick leave payments will not be included in the salary fund. This is due to the fact that these funds are paid not by the employer, but by the health insurance fund. Travel allowances, compensation for unused vacation, and bonuses for know-how will also not be taken into account.

Social Security contributions

The employer is obliged to allocate funds to various funds. These are pension, social, and medical contributions. They make up 34% of the total wage fund. In some cases this ratio may change.

Material costs

Spending on materials is planned depending on the company's activities. Let's consider planning methods using the example of an entity specializing in railways:

According to the volume of equipment work and the standards of spending per unit of work volume. For example, lubricant consumption is determined based on the total mileage of locomotives for consumption standards and work plans.
According to consumption standards for one equipment. For example, the consumption of materials is determined based on the length of the route and the number of turnouts.
Based on the norms of raw material consumption per employee. This method is suitable for establishing expenses for workwear and tools (for example, hand-held flashlights).
According to the number of production units and material consumption standards for each structural enterprise.

As a rule, several methods are used for planning. It all depends on what exactly needs to be calculated.

Utility expenses

The main source of expenses is electricity. The railway entity also needs to take into account the fuel needed to transport goods and the costs of technological needs. Fuel costs are determined based on the number of equipment and its power. As part of the calculations, the following aspects must be taken into account:

Features of using equipment.
Fuel consumption rates per unit of power.
Duration of operation of equipment in the period under review.
Cost of energy per kilogram of standard fuel.

Energy consumption for lighting is determined based on the number of lighting fixtures, their power, burning hours, and the cost of kW of energy.

FOR YOUR INFORMATION! An entrepreneur can reduce energy consumption. To do this, it is necessary to increase the quality of operation, improve technological processes and quality values of use.

Depreciation deductions

Depreciation is the wear and tear on equipment. It can be physical or mental. The first involves deterioration of characteristics during long-term operation. Physical wear and tear is determined based on the intensity of use, the quality of the materials used, the quality of repair work and maintenance. Obsolescence is the loss of equipment relevance. This happens due to the appearance on the market of new, more advanced technology. Wear standards are determined based on specific equipment.

Depreciation charges are included in operating costs. This is due to the fact that the formed depreciation fund is used to restore worn-out equipment. When making calculations, it must be taken into account that depreciation charges will be uniform throughout the entire period.

FOR YOUR INFORMATION! The calculations usually include not the duration of operation, but the deduction rates.

Operating Cost Accounting

The main task of electronic accounting is timely, complete and objective recording of expenses. With the help of accounting, you can control expenses, introduce savings mode and reduce costs. ER are determined in accordance with a pre-drawn plan. Forming a plan involves justifying the amount of each type of expenditure.

Let's look at the additional functions of ER accounting:

Tracking the implementation of the plan.
Reduced operating costs.
Search for specific areas of savings.
Preventing unnecessary spending.
Increasing the efficiency of the enterprise.

Accounting must be maintained in such a way that complete information about expenses can be extracted from it.

Classification and correct reflection in accounting

Accounting is organized on the basis of a correctly developed classification. She also participates in planning and controlling expenses. Let's consider the main features of accounting:

Packaging costs can be taken into account in a separate account No. 43 only if it is an industrial entity where the products are manufactured. These are non-production expenses. If this is a subsidiary enterprise, a separate account is not used. Expenses are recorded in accounts 46 “Sales” or 47. The expenses in question will also not be reflected separately in the reporting.
Expenses for maintaining warehouse staff are included in production costs. This also includes expenses for maintaining warehouses of products and attached funds.
For expenses on maintenance and management, you need to create a separate estimate. An accountant should monitor it. As part of synthetic accounting, expenses are recorded either in a single account or in separate accounts. For accounting, you can use account 11 or 26. After recording, expenses are distributed by type of product.
Accounting for direct costs is carried out according to costing areas.
Employee salaries are reflected in account 70.
A separate certificate is created for social insurance expenses. It reflects the accrual amounts determined on the basis of the statement and the distribution of salaries across synthetic accounts. The final data is recorded in the accounting certificate. It assumes correspondence with a score of 69.

IMPORTANT! Synthetic accounting reflects total expenses. That is, they are not divided by cost areas. An SU is needed to reflect the total amount of ER. Analytical accounting involves detailed recording of expenses. It is needed to monitor compliance with the plan in certain areas. The organization of these forms of accounting is determined depending on the method of accounting: manual or using computers.

ATTENTION! The accountant must also draw up a statement of distribution of expenses. It is formed by grouping expenses into synthetic accounts.

Reimbursement of operating costs

Reimbursement of expenses is relevant if the entrepreneur rents premises. He is obliged to compensate the landlord for the costs of services. It is recommended to reflect expenses for reimbursement of electronic equipment under expense item 244 “Other purchases”. To process compensation, you must either include payments in the rental amount, or draw up a separate agreement for compensation.

In the event that the termination of the activities of the debtor's organization or its structural divisions may entail man-made and (or) environmental disasters or loss of life, the costs of taking measures to prevent the occurrence of these consequences are also paid out of priority before any other claims of creditors for current payments.