Decree No. 21 / 1990 Coll.
Federal Treasury Order on Calculations
Valid
Effective from 01.02.1990
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21
DECLARATION
Federal Ministry of Finance
of 3 January 1990
o
The Federal Ministry of Finance pursuant to Article 35 (3) of Act No. 21 / 1971 Coll., on the Single System of Social Economic Information, as amended by Act No. 128 / 1989 Coll., provides:
Preliminary provisions
This decree provides for the quantification of the amount and structure of the own costs and other components of the performance price and their sum per calculation one ("the calculation ') in organisations which calculate the first)
(1) Calculations are based on the organisation's individual conditions, in particular the technology and organisation of production or other activities, the level of performance costs or planned (expected, anticipated) changes and serve to manage the level and structure of performance costs carried out in the organisation.
(2) The use of the calculation as a basis for price formation is laid down in a separate regulation.2)
Definition of terms, types of calculations
Proceeds
(1) Proceedings are for the purposes of this removal products, works and services intended for sale (outlets) or for transmission within the organisation (in-house operations) .3)
(2) In the case of export and import performance, the performance of foreign trade activities carried out in the export and import of goods, works and exports and in other foreign trade operations.
Calculating agents
The calculation leader is the types of sales and intra-company performance defined by quantity, time or utility characteristics. For a group of related performance, a common calculation one can be determined. For the linkage of performance is the decisive aspect of technological or other process, amount and composition of performance costs.
Types of calculations
(1) According to the function of the preliminary calculation, calculations are distinguished
(a) plana;
(b) operational;
(c) calculation.
(2) The plan calculation expresses the average pre-determined own costs per calculation one in the planning period.
(3) The operational calculation shall indicate the pre-determined own costs of the calculation tool in the specific technical, technological, economic and organisational conditions determined by the technical preparation of production for performance starting with the date on which they were drawn up.
(4) The calculation shall indicate the pre-determined own costs of the calculation leader in cases where there are insufficient reliable and detailed supporting documents for operational or plan calculations, and the cost of performance, or other components of the performance price, must be known in advance for decision-making purposes.
(5) The resulting calculation shall determine the actual own costs of the calculation leader after its completion.
(6) The preliminary and resulting calculation of own costs of the same calculation element shall be comparable in terms of the definition of the calculation element, the content and the breakdown of the calculation formula items and the allocation of indirect costs.
(7) Calculations are compiled as:
(a) continuous, in which the consummated own-production semi-finished products or other performances from previous stages or stages of production or other activities are broken down by defined cost calculation items;
(b) sequential in which the consumables of own production or other processes consumed from previous stages or stages of production, or other activities, are shown in the calculation of further stages or phases in a separate (complex) calculation item, for example under "Self-production semi-finished products," "Mechanism performance" or "Subcontracting" or "Clock rate" for which separate calculations are compiled.
Calculation of own costs and other performance price components
Method of calculating the own cost of the calculation one
(1) The cost of the calculation one shall be determined in the preliminary calculation and the resulting calculation shall be determined directly (direct costs) or indirectly (indirect costs). It is based on the principle that the maximum amount of costs is determined or calculated directly on the calculation one.
(2) The direct costs in the plan and operational calculation shall be determined on the basis of the calculation one according to the standards justified by:
(a) technically, this is on the basis of the relevant documentation for performance, such as those for the specific construction of products, technological or other processes, analyses and calculations based on production, technical and other documentation;
(b) economically, this is established and justified as the most economically advantageous solution under the given operating conditions.
(3) The plan calculation shall be drawn up in accordance with the average standards for the relevant period, which tie to the level of the cost plan. If these standards are not available, they shall be derived from the default power calculation. The function of the default calculation is performed by the operational calculation in force at the time of the compilation of the plan calculation or the resulting calculation.
(4) Operational calculations shall be compiled according to operational standards (detailed or aggregated). If the operational calculations meet the requirements for the plan calculation, that is to say, if the linkage to the plan level of costs and if it does not change during the planning (budget) period, it also functions as plan calculation.
(5) The direct cost of calculating the calculation is determined on the basis of the calculation one
(a) on the basis of an operational or plan calculation of comparable output, from which differences shall be deducted (added) expressing the differences between the new (innovated) output and the current performance, as well as the development of conditions until the new (innovated) output is realised;
(b) expert calculations and assessments.
(6) Direct costs are calculated in the resulting calculation on the calculation one at the actual amount (4), (5) on the data in the accounts or in the calculation documentation relating to the calculation one.
(7) The principles referred to in paragraph 2 shall apply mutatis mutandis to the standardisation of indirect costs, with the application of standards, limits, expert calculations and a reasoned estimate of developments to determine indirect costs.
(8) Indirect costs shall be determined in the plan and operational calculation on the basis of a breakdown rate or mark-up based on figures in the budget1) and established bases.
(9) The indirect costs shall be calculated on the basis of the calculation basis on the basis of the basis of the calculation of the indirect costs based on the conditions to be applied at the time the execution takes place.
(10) Indirect costs shall be calculated in the resulting calculation on the basis of actual figures in the accounts or in the calculation documents and established bases.
(a) either by means of planned or budgeted settlement rates or surpluses and their deviations from the actual amount;
(b) or according to actual clearing rates or increases.
Base for calculating indirect costs
(1) The basis for calculating the indirect cost of the calculation one (hereinafter referred to as the "timetables") shall be determined in such a way as to make it easily identifiable and controllable.
(2) The plan base must be the same in plan and operational as in resulting calculations. The same plan base shall also be observed for operational (plan) and resulting calculations in relation to the calculation of performance resulting from the technical development tasks, the calculation being the cost limit for the construction of operational (plan) calculations. Expressed in quantities
(a) cash (e.g. direct wages, direct material, direct costs, processing costs);
(b) in kind (e.g. machine time, weight, working coefficient).
(3) In the case of preliminary calculations, the level of the plan base shall be demonstrated by attaching to the planning supporting documents (for planar and operational calculations) or calculations (for calculation calculations).
(4) If the level of the plan base for the resulting calculation cannot be ascertained from the accounts, its monitoring shall be ensured in the operational records.
Calculation methods
(1) The methods of calculating own costs are different methods used to quantify the amount and structure of own costs of the calculation order. The choice of calculation method depends on the nature of the performance and the conditions under which the performance takes place. The method of calculation shall be determined in the organisation in the manner prescribed in Paragraph 19 (2) (c) of this Decree as permanent under the unchanged conditions for the performance of the calculated performance.
(2) The calculation of the total costs shall be drawn up by an aggregated or differential method. The difference method shall be based on a pre-determined, initial or other level of performance costs to which differences corresponding to the expected or actual performance costs are added (deducted).
(3) The calculation of incomplete (variable) costs, i.e. the calculation of direct costs or, where applicable, of direct costs plus the variable component of the overhead, is compiled by expressing in the calculation the gross margin (for the calculation of direct costs) or the contribution to the reimbursement of fixed costs (for the calculation of variable costs) instead of profit and overheads and fixed costs.
Costs not included in the calculation
(1) The following non-calculable costs shall not be included in the preliminary or resulting calculation of own costs:
(a) the costs of the disposal of basic funds and investments, including the outstanding prices of the discarded basic funds and investments;
(b) interest, with the exception of interest on foreign exchange bank loans on imports for organisations engaged in foreign trade;
(c) the guilty manka and manka above the established standard,
(d) damage to economic resources, including the reduction of the prices of unused stocks and the physical disposal of stocks;
(e) operating costs associated with the elimination of damage to economic resources;
(f) fines and periodic penalty payments,
(g) the cost of the unfinished production or other activity discontinued;
(h) unused operating costs linked to the preparation and security of investment construction;
(ch) the cost of the production or other activity discontinued,
(i) increases in basic remuneration for discharges of waste water into surface water;
(j) the amounts paid for air pollution;
(k) compensation for damage and compensation, including compensation for loss of earnings and, where appropriate, for retirement, for pain and for the difficult social application, for the cost of the treatment and for the damage caused by accidents at work or occupational disease,
(l) exchange losses;
(m) write-offs of barred and non-available claims;
(n) payments for debt barred.
(2) The items referred to in paragraph 1 shall not be included in the calculation even in cases of higher returns than costs (e.g. compensation, periodic penalty payments, exchange rate gains).
Calculation of other components of the performance price
(1) The calculation of own costs is extended by an additional component of the performance price by quantifying profit or loss as the difference between the wholesale price determined in accordance with the pricing rules and the full own cost of performance.
(2) The organisation may extend the calculation of its own costs to include other components of the performance price on a case-by-case basis.
Calculation in foreign business
Organisations engaged in foreign trade shall apply the calculation of the components of the export and import performance price.
Continuity of calculation of own costs and other components of the price of the performance on the balance sheet and accounting, valuation in calculations
Continuity of preliminary calculations on the breakdown
(1) Planned calculations follow the annual budgets for the planned performance of the internal services (economic centres) or for those budgets drawn up for shorter periods.
(2) Operational calculations follow up to quarterly or monthly budgets for the planned performance of internal services (economic centres) or annual budgets.
(3) The budgeted clearing rates or indirect cost increases in the plan and operational calculations follow the respective budgets overhead.
Continuity of the resulting calculation to accounting
The content and the sum of the own costs of the performance in the resulting calculations shall be equal to the content and total of the actual costs recorded in the accounts of the individual internal services or the performance accounts.
Valuation in calculations
(1) Valuation in calculations must be in accordance with the accounting rules. (3)
(2) Valuation in the calculation shall be demonstrated by valid internal price lists for supply and in-house performance, prices according to price regulations and for calculation calculations as well as expert calculations and assessments.
Calculations compilation, time limits for computation
Calculations compilation
(1) The organisation shall compile plan or operational calculations:
(a) for all outlets,
(b) to all intra-corporate operations which are transmitted between the various services;
(c) in cases specified by special Regulation (2),
(2) The organisation shall compile a calculation basis for:
(a) an assessment of the economic efficiency in the implementation of the new (innovative) performance for which calculation is compiled;
(b) an assessment of the economic efficiency of investments resulting from new (innovative) performance;
(c) an assessment of the environmental efficiency of participation in the international division of labour;
(d) technical development management;
(e) performance resulting from the management of scientific and technical development tasks, where calculation calculations fulfil the cost limit for day-to-day cost management by means of operational (plan) calculations;
(f) setting the price and the price limit by calculation of the price calculation method in cases specified by the specific regulation.2)
(3) The organisation shall compile the resulting calculation:
(a) new (innovative) products;
(b) to the extent necessary for the compilation of national statements, 6)
(c) in cases specified by special Regulation (2),
Time limits for compilation of calculations
(1) The organisation shall compile the planned calculations within such time limits as required by the timely establishment of a performance plan, cost and profit-making and the budgets of the economic centres.
(2) Operational calculations are compiled by the organisation
(a) repeated performance no later than before the beginning of the current year and no later than before the change in production or other conditions during the year;
(b) for non-repetitive performances and for newly started production or other activity in accordance with the in-house regulation; in cases where the product is entered into production gradually according to the technological sequence, at the latest when the output is transferred to the storage of finished products.
(3) The calculation of the calculation shall be prepared by the organisation within such time limits as to obtain in due time the supporting documents for the purposes of these calculations.
(4) The resulting calculation shall be prepared by the organisation within the time limits and over a period which it shall itself lay down for the purposes of corporate and intra-corporate management and for the purposes of the above-corporate regulation.
Replacement of calculation
(1) The calculation may be replaced
(a) for planned and operational calculations, by drawing up the budgets of the costs of the economic centre, where calculations are used by division, or where such budgets are broken down by performance, provided that no calculation is required outside the undertaking;
(b) for resulting calculations
(ba) the processing of the internal statement of the economic centre where the calculation is used by division, under the same assumption as in (a) of this paragraph;
(bb) monitoring the cost of accounting by order method (production orders).
(2) In enterprises whose main activity is restaurant catering and accommodation services, the calculation of own costs and other components of performance prices in these activities is replaced by the calculation drawn up in accordance with the rules for producing food, beverages and accommodation services.
Procedure in organisation
Type calculation formulae
(1) For calculating the calculation:
(a) the type calculation formula for the calculation of own costs and other components of the performance price other than those in foreign trade activities, as set out in Annex 1 to this Decree;
(b) the type calculation formula for the calculation of the components of the export and import performance price and its guidance, as set out in Annex 2 to this Regulation.
(2) Type calculation formulae determine the general principles for the cost breakdown in the calculation as well as for the content of individual calculation items.
(3) The type calculation formula for the calculation of the components of the export and import performance price and its guidance shall be applied in organisations carrying out export and import performance in fields 943.1 and 943.2 (hereinafter referred to as "the Foreign Trade Organisation '). Organisations carrying out export and import performance of an intangible nature shall determine the item breakdown of the components of the performance price themselves and determine the content definition of the components of the performance price using the type calculation formula for the calculation of the components of the export and import performance price and its instructions.
(4) The organisation shall determine, on the basis of the type calculation formula, the breakdown of the cost calculation items for the calculation of the performance it performs. At the same time, it will ensure the transferability of its own calculation breakdown of the cost of the type calculation formula.
(5) The organisation may:
(a) classify certain items of the type calculation formula into separate calculation items or sub-items, for example, to separate from the item the direct material of the own production semi-finished products and the valuation difference to the own production semi-finished products, from the administrative direction of the supply and sales direction;
(b) reclassify specific items such as waste, co-operations, by-products, subcontracting;
(c) to merge the production overheads and administrative overheads into overheads for the calculation of non-production activities with intangible outputs;
(d) delete the items of the type calculation formula, unless there is a filling for them, such as sales costs.
Development of provisions of the Order of Organisations
(1) In accordance with the wording of this excerpt, the organisation shall establish the compilation of calculations by internal rules for calculation, which shall include:
(a) the breakdown of cost calculation items and their link to the type calculation formula;
(b) the filling of individual calculation items or sub-items, taking into account the delimitation of the frontier between direct and indirect costs;
(c) the definition of calculation ones;
(d) bases for the allocation of indirect costs;
(e) the continuity of the preliminary calculations on the balance sheet;
(f) the continuity of the resulting calculations to the accounts;
(g) definition of the calculation documentation.
(2) The provisions referred to in paragraph 1 of this paragraph shall be developed by the organisation in its Regulation in such a way as to make it clear:
(a) for which the performance of the organisation is compiled,
(b) which types of calculations are compiled in each activity;
(c) which calculation methods are applied in each activity.
Calculation documentation
Calculation sheets
(1) Requirements for the calculation sheet:
(a) the organisation's designation;
(b) the type of calculation;
(c) details of the calculated output, such as the contract number (production order), description, designation, parameters and equipment of performance or quality, recipe, code number,
(d) a fixed calculation element,
(e) the quantity calculated,
(f) the data relevant for determining the amounts of the calculation items;
(g) cash amounts in each calculation item;
(h) the signature of the worker and, where appropriate, the code of the worker responsible for the accuracy of the calculation and the date of compilation of the calculation and its amendments.
(2) The calculation sheets may be replaced by other supporting documents used to determine or determine the information in the calculation, provided that they have the required elements of the calculation sheet.
Final provisions
The Federal Ministry of Finance may provide for a derogation and allow an exemption from the provisions of Sections 9, 12, 13, 15, 17, 18 and 22.
This Decree shall take effect on 1 February 1990.
Minister:
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 21 / 1990 Coll., on the calculation |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 30.01.1990 |
|---|---|
| Effective from | 01.02.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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