ORDER OF THE STATE COMMITTEE OF THE REPUBLIC OF BELARUS ON THE SEAL

of September 29, 1999 No. 314

About Instrkution's statement on planning, accounting and to calculation of cost of publishing prodkution

For the purpose of implementation of the planning methods, accounting and calculation of cost of publishing products promoting ensuring optimum level of costs, increase in efficiency of publishing production, the uniform cost accounting I order:

1. Approve the Instruction for planning, accounting and calculation of cost of publishing products it (is applied).

2. Enact this Instruction since January 1, 2000.

3. To department of financial accounting to prepare and approve in accordance with the established procedure till January 1, 2000 industry features of structure of costs of publishing products.

4. To impose control of implementation of this order on the vice-chairman Volchugu G. V.

Approved by the Order of the State committee of the Republic of Belarus on seal of September 29, 1999 No. 314

Instruction for planning, accounting and calculation of cost of publishing products

1. Basic principles of planning, accounting and calculation of cost of publishing products

1.1. General provisions

1.1.1. This Instruction is developed according to the Basic provisions on structure of the costs included in product cost (works, services) approved by the Ministry of Economics of the Republic of Belarus on January 26, 1998, N 19-12/397, the Ministry of statistics and analysis on January 30, 1998, N 01-21/8, the Ministry of Finance on January 30, 1998, N 3, the Ministry of Labour on January 30, 1998, N 03-02-07/300 (Respublika, on March 18, 1998, reg.n 2293/12 of 11:02. 1998), and also taking into account the laws and methodical instructions for the taxation, the regulations regulating forming of cost, instructive materials on application of the chart of accounts of financial accounting. The instruction is specified and supplemented according to the industry features approved in accordance with the established procedure. The accounting policy chosen within this Instruction and the above-stated regulating and legislative documents for each current year affirms publishing house (edition) in accordance with the established procedure.

1.1.2. The instruction is developed for the purpose of implementation of the planning methods, accounting and calculation of cost of publishing products promoting ensuring optimum level of costs, increase in efficiency of publishing production, uniform determination of structure of the costs forming cost of publishing products, to application of single planning methods and accounting of these costs, and also calculation of product cost in all publishing houses irrespective of their departmental subordination and patterns of ownership.

1.1.2. Cost of publishing products - one of the main economic indicators characterizing production economic activity of publishing house. The purpose of planning of cost is economically reasonable determination of size of the costs necessary for release and realization of each type of editions, and all publishing cost.

1.1.3. The purpose of accounting of cost is timely, complete and reliable definition of the actual costs connected with release and realization of publishing products, calculation of actual cost of separate types of these products according to each name (order) and all products in general.

1.1.4. Data of the cost accounting are used for creation of accounting records, the analysis and performance appraisal of publishing house, its divisions. For the effective analysis of actual cost and use of data of the analysis in further planning by subjects of managing comparability of planned and reporting data on structure and classification of costs, objects of calculation, cost allocation methods on the accounting periods, types of publishing products, etc. shall be provided. With respect thereto it is provided in the Instruction that perhaps most part of costs belonged on cost of editions on direct sign.

1.2. Structure and classification of the cost items included in cost of publishing products

1.2.1. Cost of publishing products is cost expense estimation and costs for production, release and realization of finished goods.

1.2.2. Depending on covering sources expenses are subdivided on:

included in product cost;

"Profits and losses", attributable to account 80;

compensated from the net profit remaining with the companies after tax payment (accounts 81, 87, 88), and also at the expense of other target sources and funds (the account 96, 83).

The structure and the size of the expenses included in product cost and charged "Profits and losses" are specified and supplemented in connection with change legislative and regulations of the Republic of Belarus.

All expenses are divided into conditional and permanent (volume) and conditional and variable (drawing).

(Volume) expenses which total amount does not depend on circulation are called conditional and permanent. Expenses on the royalties added at the rates which are not depending on circulation, expenses on graphics, processing and execution of publishing originals, all-publishing expenses, expenses on enrollment and production of photoforms concern to them.

Also costs for the royalties added at the rates depending on circulation regulations and also on production of the printing forms having certain regulation of tirazhestoykost belong to conditional fixed expenses. With exceeding of these regulations the absolute value of expenses increases, but not in direct ratio to growth of circulation.

Conditional and variables (drawing) are called such expenses which in the total amount change depending on circulation approximately in direct ratio, and their size in unit cost remains almost invariable. Treat them expenses on seal, stitching and binding works, paper, cardboard and binding materials.

All publishing expenses which are part of all-publishing cost share on direct and indirect.

Direct expenses are called those which can be carried directly on cost of certain edition (order).

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