Incomplete production as. Incredited production in accounting, in balance. Evaluation and accounting of unfinished production

Each commercial enterprise seeks to ensure that there are no downtime in its work, which may adversely affect financial results. Such uninterrupted work suggests that at the end of the reporting period in processing there is some residue in progress. The correctness of the calculation of the cost finished products Directly depends on how correctly the volume of incomplete products is determined. It is important to be able to evaluate this data correctly, because the size depend on them tax payments And many other indicators.

What is incomplete production

By definition, incomplete production - goods or products that have not passed all necessary steps of processing provided for them by technology. Thus, the following types of products can relate to it:

• raw materials and semi-finished products, the processing of which was already started in order to turn them into finished products;
• unparalleled products;
• goods that have not passed technical acceptance or necessary tests;
• finished works (services) that have not yet been adopted by the Customer.

In other words, incomplete production in accounting is the cost of the costs of costs (materials consumed by resources, depreciation, accrued salary workers) and other product costs, the production of which has already begun, but the reporting date has not yet been completed.

This amount of costs collected at the end of the period is not written off on other accounting accounts, as well as it remains at the production account corresponding to it (for example, 20 or 23). And even if in reporting period There was no production, but the cost was produced, then such costs will be taken into account as unfinished production. Subsequently, they will be attributed to the cost of finished products. With the concept of "incomplete production", even those enterprises that are engaged in trade or service services are facing and no products. The costs produced during the reporting period will be taken into account as NWP until the implementation of goods (services) cannot be implemented.

Accounting

The volume of incomplete production and its composition is very unequal for enterprises in various industries. The duration of the production cycle and the amount of costs can vary greatly depending on the nature of the products and the organization of the industrial process. Therefore, incomplete production in accounting of various enterprises can be taken into account by methods different from each other.

For companies with long production cycle And for providing comprehensive services (design, scientific, construction, etc.) Sale can be recognized as follows:

• upon completion of all works and signing the necessary documents;
• as each individual stage is performed.

In most cases, the first option is used.

Incomplete production in accounting is found both mainly and in the auxiliary production, as well as in serving farms. Accordingly, information collected by the following invoices is used:

• account 20;
• account 23;
• account 29.

The remnants of the debit of the specified accounts at the end of the month are in progress in the enterprise.

For the second case, 46 "completed stages under incomplete work" are provided. Information about the completed stages of work is collected in the account, each of which has an independent value and is provided for by the contract concluded.

Possible accounting wiring with account participation:

Incorrect production in the accounting records of trading companies involves the remnants of unrealized products and the costs per share.

In the process of its work, the seller faces a number of expenses: the purchase of goods, spending related to the provision of trade services (rental of space, advertising expenses, work of personnel, transportation costs, etc.). In trade, these costs are called handling costs. If there are unsold goods of the company, the company cannot fully record the costs of circulation produced during the reporting period. The amounts of such expenses should be distributed, with the share of the balance of unrealized goods, it remains in account of 44 "sales costs."

Evaluation of unfinished production

IN Russian legislation Several options for estimating NWP are considered. All of them are spelled out in paragraph 64 of the PVBU. So, consider them in order.

Calculation with the use of actual cost

Maximum exact method. In this case, all the costs are collected that related to the release of products. Its essence lies in the fact that the number of units of refinery, available at the end of the month, is multiplied by the calculated average cost of a unit of refinery.

Calculation using regulatory (or planned) cost

The use of this method suggests that enterprise economists calculate the accounting (planned) price for the NWP unit. Plus the method is that when using credentials, the assessment of unfinished production as a process is substantially simplified. The minus can be considered a more laborious process for calculating the cost of the prepared for the production of products. Deviations between accounting prices and the actual cost of NWP must be considered by

Calculation using direct cost articles

The peculiarity of the method is that only the amount of direct expenses directly related to production are sent to the cost of incomplete production. All other costs are transferred to the cost of finished products. The list of these expenses is defined. accounting policies Enterprises.

Calculation of the cost of used raw materials and materials

This method is similar to the previous one, with the difference that the cost is included only the cost of raw materials released into production (including semi-finished products).

However, these ways are not available for all organizations. The choice of the assessment method usually depends on the type of production. Companies engaged in pieces and single production, only accounting for actual costs is available. Organizations with mass and serial production of products have the opportunity to choose any of the four accounting methods.

Cost of NZP

The cost of incomplete production is the amount of funds spent on the creation of products (execution of work, the provision of services), which, at the end of the reporting period, is still in the processing process.

Calculation of cost is the absolutely necessary process. Data on the cost of work in progress and ready to produce products will be required when drawing up accounting reporting. Do not do without them and in the formation of the price and assortment policy of the enterprise.

To understand how much the concepts of the costs in incomplete production and the cost of finished products are interconnected, it is worth considering the following formula:

• GP \u003d NZP (balance at the beginning of the period) + costs - NWP (balance at the end of the period). Where:

  GP is the cost of issued products in the actual assessment;
  Costs - production costs for the month (debit turns in account 20);
  NZP - residues, respectively, at the beginning or end of the month in the account 20.

Calculation of the cost of NZP

Economic elements

When managing the cost is to remember the planning and normalization of expenses. This requires the separation of costs according to various components in order to analyze the structure and control over the change in each of them. In domestic practice, classifications are applied on various features. In one of them, the costs of economic elements occurs, and in the other - on the calculation articles.

The composition of economic elements was established by PBU 10/99, it is one for all commercial organizations:

• the cost of raw materials and materials;
• salaries workers;
• deductions to social funds;
• depreciation;
• other expenses.

Calculation articles

Of course, usually the costs of incomplete production by this list are not limited. The list of calculation articles is more extensive and is determined by the company independently depending on the nature of production. However, the legislation proposed a typical nomenclature comprising the following items:

• own raw materials and materials;
• purchased semi-finished products or products, services rendered by side;
• return waste (subtracted line);
• energy and fuel for technological purposes;
• salary of production workers;
• mandatory contributions and contributions to social funds;
• costs associated with the preparation and development of production;
• general production costs (maintenance of basic and auxiliary industries);
• general expenses (expenses related to management);
• losses from marriage;
• other production costs;
• expenses for implementation (so-called commercial expenses).

The first 11 lines form the production cost. In order to calculate the full cost of released products, you will need to fold all 12 articles.

To effectively manage costs, it is useful to apply both the groups described.

Inventory of unfinished production

NWP in the reporting of small business subjects

Since 2013, some changes have been adopted that touched the procedure for the provision of accounting reporting. New blanks were also developed. The basic principles in them remained unchanged, as before, divided into two halves: an asset and a passive, the results of which should coincide. But for small business entities, a simplified form is now proposed, in which there are no sections, and the number of indicators is less than in the old one. Such a company can independently decide for itself, what version of the reporting to choose, after consolidating its solution in accounting policies.

IN new form, as in the previous, incomplete production - the balance of the balance, for it still exists a line "stocks". Thus, the name, and the row code for small businesses remained the same.

Instead of imprisonment

The topic considered is quite extensive and difficult, especially if we are talking about a large industrial enterprise. In our article, we touched upon many questions, but, of course, it was impossible to consider all the difficulties and nuances that arise in the work of the accountant when taking into account the incomplete production.

From an economic point of view, expenses of any enterprise are divided into direct and indirect. Direct costs are variable, that is, they increase or decrease together with a change in the volume of output (for example, raw materials and materials). Indirect costs are permanent, that is, directly independent of the volume of output (for example, the remuneration of management personnel).

The production costs of the enterprise are divided into two groups. Accordingly, the cost of production (works, services) in accounting can be determined by two ways:

as a complete cost, including all the costs of industrial purposes;

as partial (abbreviated) cost, including direct expenses.

When determining complete cost In the amount of production costs, all costs are included, including indirect. In the sale of products, profit is calculated as a revenue over a minus total cost, including direct and indirect costs distributed on this species or batch of products. Full cost can be calculated according to actual and planned (regulatory) costs. The method of determining the full cost is sometimes called absorbish-jobs.

The method of partial cost means that only a narrow circle of direct costs are included in the cost of production, yet the rest are written off in the reporting period. This method is sometimes referred to as Direct Costed.

Since 2002, tax legislation prescribes all organizations to use direct costs in the tax accounting (Direct Costing). However, it has its own specifics defined by Articles 318-320 of the Tax Code of the Russian Federation. It is this method that it is necessary to assess the incomplete production (NWP) at the end of each month.

At the same time, for each industry in accounting, their methods of accounting for costs and assessment of the NWP have developed. They are very diverse: from the full cost on the basis of marginal accounting (for example, experimental and small-scale engineering) before the NzP estimate in the amount of direct costs of raw materials (for example, the jewelry industry, where the raw material accounts for the lion's share).

Prior to the introduction of chapter 25 of the Tax Code of the Russian Federation, traditional methods of assessing the NWP were reflected, as a rule, in industry features of cost accounting, which were approved by relevant ministries or departments. Currently, departmental acts on the cost accounting continue to be widely used when conducting accounting.

What is the variety of sectoral features of the NZP assessment and how little they are far from the norms of Articles 318-320 of the Tax Code, consider on the examples.

Thus, in the production of scientific and technological products (works, services), the Ministry of Science and Technical RF recommended that costs bycasive method and evaluate the NWP in full actual cost, including all calculation articles. In direct costs, it was recommended to include the costs of materials, special equipment and remuneration of the main personnel, as well as the costs of work performed by third-party organizations. This is defined in typical methodical recommendations on planning, accounting and calculation of the cost of scientific and technological products approved by the Ministry of Science and Technical Policy of the Russian Federation.

In the tourism industry, the State Committee of the Russian Federation for Physical Culture and Tourism recommended to evaluate the NWP in full of actual cost or on direct costs of the choice of organization (order of the State Committee on Physical Culture and Tourism of 04.12.98 No. 402). The composition of direct costs was recommended to include material costs (including third-party services), labor costs, deductions for social needs, depreciation and other costs.

In the forest industry to assess the NCP, it is recommended to use the full scheduled cost. At the same time, different methods of this method are used in different sub-sectors. This procedure is given in the industry characteristics of the cost of the costs included in the cost of production at the enterprises of the timber industry complex, approved by the State Forest Industrial Company Roslesprom, in coordination with the Ministry of Economy of Russia and

Thus, in the sawmill production of NWP, it is customary to evaluate the full planned cost, with the exception of the cost of training and mastering the production and expenses for the sale. During the logging of NWP, it is recommended to evaluate according to standards as a percentage of the planned cost of the so-called impersonal cubic meter. Let's say, if the forest is cut down, but is not yet taken out of the area, it is estimated in the amount of 50% of the planned cost of the cubic meter. If the timber is located on an intermediate stock - 80%, etc.

There are industry, in the financial statements of which non-prolonged production in connection with the short-term technological process (see, for example, the planning instructions, accounting and calculation of the cost of products on refineries and petrochemical enterprises, approved by the Order of the Ministry of Powerednergo of Russia of 11/17/98 No. 371).

As you can see, the industry features of the NzP assessment in accounting are truly diverse. In order to tax profits, according to Article 318 of the Tax Code, the NCP should evaluate all NWP objects only on the sums of direct costs that are coming on them.

Direct and indirect costs in accounting and tax accounting

In the current accounting legislation, a non-accurate list of expenses related to direct. According to the instructions on the application of an accounting account plan for financial and economic activities of organizations, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n, directly on account 20 is charged production reserves and labor costs, as well as all other expenses, "related directly to the production of products".

Thus, the organization in their accounting policy independently determines what refers to direct costs. In addition, it defines the order of reflection in accounting depreciation, as well as certain production services of third-party organizations, etc.

In the tax legislation, the list of direct expenses is closed. The costs of production and implementation are divided into two groups (clause 1 of article 318 of the Tax Code of the Russian Federation):

• straight;
• indirect.

Direct costs include:

The material costs listed in subparagraph 1 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. These are the costs of acquiring raw materials and materials used in the production of goods (works, services) and (or) who serve their foundation or the necessary material component. Accordingly, direct expenses include not only raw materials and materials serving the material basis of products, but also all other materials used in the production and are a "necessary component" of products. The costs of fuel, water and energy are not tax accounting for direct costs, since they are listed in the list of material costs separately in subparagraph 5 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation.

Material costs for the purchase of components and semi-finished products that are subjected to installation or additional processing from the taxpayer.

Amount of accrued depreciation for fixed assets used in the production process of goods (works, services).

The cost of paying for the work of the personnel involved in the production process of goods, performing work, the provision of services, as well as the amount of the ESN, accrued on the amount of labor costs.

To direct expenses can be attributed:

material costs defined in accordance with Article 254 of the Tax Code of the Russian Federation;

the cost of paying staff participating in the main production process;

costs for compulsory pension medical insurance;

amount of accrued depreciation for fixed assets used in the manufacture of goods, works, services.

This list is open and can be supplemented with expenses that are specific for a particular activity or enterprise.

Thus, in the resolution of the FAS of the West Siberian District of 03/18/2013 No. F09-506 / 13, the arbitrators expressed that if an organization using wood as a raw material for the production of products, pays rent for a forest area for wood harvesting, then these costs should be taken into account As part of direct costs, in terms of the value of the seizure of forest resources.

Indirect costs are all other expenses that the taxpayer carries out during the reporting (tax) period, with the exception of non-deactive.

Indirect costs are completely debited in the reporting period. And straight - no. They will not be written off, if the organization has remains of unfinished production, the remnants of finished products in the warehouse, as well as shipped, but not yet realized products.

Incomplete production in accounting

According to paragraph 63 of the Regulations on accounting and accounting reporting in Russian Federation, approved by the Order of the Ministry of Finance of Russia from 29.07.98 No. 34N, to unfinished production refers "products that have not passed all stages (phases, redistribution) processing provided technological process, as well as products are non-compliant and not past technical acceptance. "

In accordance with the instructions for the application of the account plan, the balance of 20 "Basic Production" at the end of the month reflects the cost of incomplete production.

Clause 64 of the Regulations on accounting and financial statements in the Russian Federation establishes that the organization can evaluate the NWP in four ways:

By actual production cost.

According to the regulatory (planned) production cost.

According to direct cost items.

According to the cost of raw materials, materials and semi-finished products.

Serial production organizations can choose any of these methods. Organizations involved in single (piece) production should be obligatory Evaluate the NWP at actual cost.

So in regulatory acts The Ministry of Finance of Russia in accounting is full cost is called production cost and is divided into actual and planned.

With the method of direct costs, the Organization evaluates the remnants of the NWP only on those costs of the costs that, according to their accounting policies, it reflects directly on account 20 "Basic Production". At the same time, the cost will fall into the cost, for example, the cost of the work of raw materials, the work of workers in the workshops, but will not fall into general expenses.

Upon the method of estimating the NZP at the cost of raw materials, materials and semi-finished products, only one type of direct expenses is included in the cost - the cost of raw materials written off in the production of materials and semi-finished products, respectively.

Incomplete production in tax accounting

In valid tax legislation NWP assessment methods are significantly different from accounting. Incorrect production is considered (Art. 319 of the Tax Code of the Russian Federation):

products (works, services) partial readiness;

finished, but not adopted by the customer of work and services;

remnants of unfulfilled orders of production;

residues of semi-finished products own production.

As indicated in paragraph 2 of paragraph 1 of Article 319 of the Tax Code of the Russian Federation, the remains of the NWP at the end of the current month the taxpayer assesses by comparing data on the movement and residues of raw materials and finished products and data tax accounting On the amount of direct expenses produced in the current month.

The taxpayer must assess all NWP objects (partial preparedness products, semi-finished products of own production, etc.) on the sums of direct costs (indicated in Art. 318 of the Tax Code of the Russian Federation), which are coming to them.

Thus, in tax accounting, an organization can evaluate the NWP only on the direct cost method (as they are understood in Art. 318 of the Code), while in accounting is only one possible method of evaluation.

At first glance, the NZP assessment method in tax accounting on direct costs is extremely taxpayer (especially manufacturing organizations). In the presence of incomplete production, it can write off for tax purposes a number of costs that, with the method of complete cost, would most likely be part of the NWP (for example, production services third-party organizations, electricity, fuel, water, heat, the costs of auxiliary industries, etc.).

However, in practice it turned out not quite so, and there are two reasons.

First, in accordance with Article 319 of the Tax Code of the Russian Federation, production organizations should evaluate direct costs for tax purposes not according to accounting data, but by special raw material balance in natural units.

This means that for small-scale production enterprises and firms with a wide range of raw materials and finished products (for example, in mechanical engineering), the technique of accounting will become significantly complicated. It happens that the savings on the emerging method of assessing the NCP on a partial (incomplete) cost, for this category of taxpayers overlapped with additional costs for hiring specialists and installation

In accounting, such organizations could abandon too the costly metering method, referring to the principle of rationality in accounting, which was established by paragraph 6 of PBU 21/2008 (the provision was approved by the Order of the Ministry of Finance of Russia from 06.10.2008 No. 106n). However, in tax accounting, refuse to estimate the NWP on the direct cost method and use the total cost of the taxpayer cannot.

Secondly, enterprises with a very long production cycle it is not always advantageous to write down a lot of costs at the initial stage of production. If the main part of the costs were written off last year, as a result of which a loss was received, and the revenue was obtained in the current year, the profit of the current year can be reduced by losses of past years by no more than 30%. The rest of the loss can be written off only in subsequent years (Art. 283 of the Tax Code of the Russian Federation).

In Article 319 of the Tax Code of the Russian Federation, taxpayers are divided into three groups and for each of them is determined by the write-off of direct costs:

• Taxpayers whose production is associated with processing and processing of raw materials.
• Taxpayers whose production is associated with the performance of work (provision of services).

Other taxpayers.

For production organizations, Article 319 of the Codex defines the following method of assessing NWP. Taxpayers whose production is associated with processing and processing of raw materials, the amount of direct costs is distributed to the remnants of the NCP in a fraction corresponding to the proportion of such residues in the feedstock (in quantitative terms), minus technological losses. Under the raw material means material used in production as a material basis, which, as a result of consistent technological processing (recycling), turns into finished products.

Thus, the taxpayer in accounting policies is obliged to determine the type of raw materials, which is the material basis of products. The term "material basis" was used in the singular. Accordingly, for each type of finished product, it is necessary to choose one predominant type of raw materials, to determine the norms of its consumption per unit of production and calculate what the proportion of the raw material is accounted for on the NWP.

The direct cost of the taxpayer for the month amounted to 1,000,000 rubles. The production was transmitted 1000 units of raw materials, 300 (30%) of which remained in unfinished production.

For tax purposes, 70% of direct costs should be written off (700,000 rubles), and 30% (300,000 rubles) will remain as part of the NWP.

At a multidisciplinary enterprise producing two types of products from different types of raw materials, a more complex situation is developing. Here it is not always possible to make a single balance of the movement of raw materials in natural units. The fact is that the amount of one raw material can be measured in meters, the other - in kilograms. The taxpayer will have to divide the direct costs between the two types of products and for each to make the balance of the movement of raw materials and production of products.

If a different types Productions are isolated from each other, it is quite simple to divide costs. Certain difficulties arise when different types of products from different raw materials are produced in one workshop, on one equipment, one and the same employees. Then divided costs, such as, for example, depreciation, can be only conventional methods - in proportion to the costs of raw materials and materials, wage (if it is piece) or revenue from this product, etc. Chapter 25 of the Tax Code does not regulate this and the right to choose The methods for calculating direct costs by types of products remains for the taxpayer.

For example, in one workshop, the same workers on the same turning equipment can produce parts from completely different materials during the month - steel stamps, non-ferrous metals, and even wood. For each type of products there will be its balance of the consumption of raw materials and output. It is not always possible to divide the damping of the equipment of such a workshop between the types of products directly. Then there will have to use conditional methods - for example, to determine the payment of labor for each type of product (based on the outfits) and divide the depreciation in the same proportion. There is another way: determine the share of costs for raw materials and materials for each type of production in the total amount of expenses and divide the depreciation in the same proportion.

For organizations implementing work and services, Article 319 of the Tax Code establishes its own procedure for assessing the NCP. Taxpayers whose production is associated with the performance of work (provision of services), the amount of direct expenditures are distributed to the rest of the NCP in proportion to the proportion of unfinished (or completed, but not adopted at the end of the current month) of work orders (provision of services) in the total volume of operations performed within a month Orders for work (provision of services).

Thus, if the amount of orders made for the month amounted to 1,000,000 rubles, of which the customer accepted (entered into revenue) 700,000 rubles, on costs in the current month only 70% of direct expenses can be written off.

Other organizations that are not related to the production or services of the work and provision of services, the amount of direct expenditures are distributed to the rest of the NCP in proportion to the share of direct costs in the planned (regulatory, estimate) product value.

Differences in the assessment of the NCP in accounting and tax accounting

If in accounting an organization applies a complete cost method, evaluate the NZP volume for tax purposes using direct accounting data, it is impossible.

The cost of the production organization, which leads to the accounting method, for the month amounted to 1,000,000 rubles. Of these, 500,000 rubles. - Payment of third-party services, 200,000 rubles. - the cost of acquiring raw materials, 200,000 rubles. - Expenditures on the labor of production workers and 100,000 rubles. - depreciation deductions.

The organization, spending 1,000,000 rubles, produced two products during the month: product 1 and product 2. The product 1 is implemented, the production of the product 2 is not completed. The fixed assets for both products were used the same. Both products are the same and raw materials for their production, the same thing was used. In accounting, the cost of the NWP is estimated at full cost.

In accounting, you need to make the following wiring.

Debit 43 Credit 20-500,000 rubles. - Called as finished products Product 1.

Since the product 1 was implemented, its value was written off by wiring:

Debit 90-2 credit 43-500,000 rubles. - Written the cost of realized products.

Production costs 2 in the amount of 500,000 rubles. Will remain in the account 20 "Basic Production" as an unfinished production and will go to the next reporting period.

In tax accounting costs for third-party services in the amount of 500,000 rubles. It must be written off already in the current period, since Article 318 of the Tax Code refers them to indirect expenses. Depreciation deductions And the costs of raw materials and the labor of the production workers, on the contrary, cannot be written off completely, as they are included in direct expenses. total amount These expenses are 500,000 rubles. Since 50% of all raw materials transmitted to production for the manufacture of the product 2 remained in unfinished production, only 50% of direct expenses are subject to write-off, that is, 250,000 rubles.

Differences of accounting and tax accounting in the above example are reflected in the table.

Thus, in accounting, incomplete production will be 500,000 rubles, and in tax accounting - only 250,000 rubles.

Table. Incomplete production in accounting and tax accounting

Differences in the assessment of NZP in accounting and tax accounting may be even more if the prices for raw materials transmitted to production will be different. This will happen if, in accordance with accounting policies, the organization applies the FIFO method to assess the value of raw materials.

We use the terms of the example 2. Suppose that the raw material for the product 1 was purchased several years earlier than for the product 2, and its purchase cost was 50,000 rubles. Purchased value of raw materials for a product 2 - 150,000 rubles. In accordance with accounting policies, the organization applies the FIFO method to estimate the value of the raw material.

In accounting, the size of the NWP will increase by 50,000 rubles accordingly, since it turned out to be unfinished at the end of the month, which was written off more expensive raw materials.

The tax account will not change anything, since natural indicators are used to evaluate the NWP. The cost of unfinished production will remain equal to 250,000 rubles.

Even more differences in tax and accounting will be shown if the taxpayer will consider the balance of raw materials in a group of several homogeneous products for which the material basis serves the same type of raw materials, but the norms of its consumption are different.

The amount of direct costs, which is written off for tax purposes in this situation, will depend on which products are included in the NWP. The amount of the NWP in the tax accounting will be the greater, the more material intensive products found themselves in the composition of unfinished products (and on the contrary).

We use the conditions of Example 2. Suppose that the product 1 and product 2 are two different machines that are produced in one workshop from one metal grade. This metal serves as the material basis of the products. Suppose that manufacturing technology is such that on the product 1 of the raw material consumption is four times higher, but with the raw material spent on this product four times cheaper. The price of raw materials used in the manufacture of products 1, - 1250 rubles. per unit, and in the manufacture of a product 2 - 5000 rubles. for a unit.

From the condition it follows that from every 100 units of raw materials 80 went to the product 1, and 20 - on the product 2. In other words, 4/5 of the total amount of raw materials released in natural units was used in the manufacture of a product 1, and 1/5 of the raw material remained in unfinished production. Due to the difference in purchasing prices, the cost of raw materials in value terms was distributed equally:

for the manufacture of products 1 - 100 000 rubles. (1250 rubles. X 80 units.);

for the manufacture of a product 2 - 100,000 rubles. (5000 rubles. X 20 units).

In accounting, where cost indicators are used to evaluate incomplete production, NWP will continue to be at the level of 500,000 rubles.

In the tax accounting, which under Article 319 of the Tax Code of the Russian Federation is tied to the movement of raw materials in natural units, the result, compared with the indicators of Example 2, will be different. Since only 1/5 of raw materials remained in an unfinished product 2, the write-off in the current month is subject to 4/5 direct expenses. This means that out of 500,000 rubles. Direct spending in tax accounting 400,000 rubles. subject to write-off and only 100,000 rubles. Stay in unfinished production.

So, the taxpayer can combine accounting and tax accounting of the NWP. For this, it is necessary to apply the same methods for assessing the NCP in accounting, as in tax accounting, that is, the stipulated Article 319 of the Tax Code of the Russian Federation. Recall that the possibility of choosing a method for assessing incomplete production in accounting is provided for in paragraph 64 of the Regulations on accounting and accounting reporting. However, as already mentioned, the method of assessing the inocoperable production at direct costs (direct-cosying) is not convenient in all sectors. Some organizations will definitely prefer to divide the accounting and tax accounting of the NWP, and not to change the order of accounting.

Despite the fact that the beginning of the accountant is associated with something complicated and incomprehensible, this asset is determined quite simple: as a materially tangible property that should be appreciated and reflected in financial statements. What is included in the NPP? What costs form its valuation? How to distribute total costs between "incomplete" and finished products (GP)? How to reflect the asset in the article on accounting accounts? Let's deal with.

What is "incomplete"?

The definition of this term is contained in several regulatory acts, of which the author proposes to take advantage of the most modern - statement of accounting (approved by the Order of the Ministry of Finance of Russia dated 29.07.1998 N 34N), namely, it is paragraph 63. Inscribed production - this is products (work) who has not passed all stages (phases, redistribution), provided for by the technological process, and products that have not been completed, testing and technical acceptance.

That does not apply to NWP, it is said in paragraph 101 of the main planning provisions, accounting and calculation of the cost of products on industrial enterprises (Approved by the USSR State Committee, the USSR State Committee, the USSR Ministry of Finance, the USSR CSSI 07/20/1970) (hereinafter - the basic provisions for cost calculation). In particular, NWP cannot be recognized:

• not subject to correction rejected semi-finished products (parts);
• not subjected to processing raw materials, materials, semi-finished products, purchased and components ready-made products.

It is not surprising that PBU 5/01 "Accounting for Logistics" does not apply to the assessment of the NCP. In addition, you should not put a sign of equality between the NCP and semi-finished products. The first is a small asset, which is difficult to sell to the side, but can be used for the production of products, from which the company receives a revenue (economic benefits). This circumstance certainly affects the options for estimating these assets. Although semi-finished products can be part of "incompleteness" if they are at the appropriate stage.

We should not forget that the "unfinished" are not completed on the reporting dates of work. Information about them is generalized, as a rule, on accounts 23 "Auxiliary production" and 29 "serving production and farms" (see instructions for use). Failed work, unparalleled products and products that have not passed all the processing stages should be evaluated in value terms. But before you need to decide on, which belong to the remnants of the abundant products, unparalleled products and unfinished works.

NCP Evaluation Options

NWP in mass and mass production can be reflected in (clause 64 of accounting regulations):

• on the actual or regulatory (planned) production cost;
• according to direct cost items;
• in terms of cost and semi-finished products.

In the material intensive industries, where it is the cost of raw materials that make up the basis of the cost of finished products, the assessment of the NCP for the price of raw materials is both the most reliable, and the least laborious. This way you can define "incomplete" and in the enterprises of the industry with a short technological cycle.

Evaluation on direct cost items, as a rule, adds the cost of remuneration of workers belonging to unfinished production, which makes its cost more complete and objective. With single production production, it is permissible to reflect the NWP in the balance sheet in the actual costs, when direct and indirect costs (variables and constant costs) are included in the price.

In other cases, the regulatory (planned) production cost is used. This method of calculating the cost is used for mass and serial production of various and complex products (in machine-building, metalworking, sewing, furniture industry).

Here you need to answer the question: does the chosen assessment of the NZP affect the ways to form the cost of finished products? It would seem that these interrelated indicators, therefore, their assessment should be made according to the same rules. In fact, in the Regulations on accounting, in which the assessment of the NCP and the assessment of the GP is considered in various subsections, there is no such requirement. Moreover, in practice, the methods of evaluating "incomplete" and estimating finished products are sometimes combined in various combinations, which makes it one more objective to estimate the cost of different assets.

Reflection of NZP on accounting accounts

To summarize information about the value of "incomplete" instructions for applying an account plan, recommends using 20 "Basic Production". At the debit of this account, direct and indirect expenses are collected, the costs of auxiliary and other enterprises participating in the manufacture of production products are collected, and the loan reflects the amounts of the actual cost of completed production. The balance of the account 20 at the end of the month shows the cost of the NWP. Such an approach implies an assessment of an asset in factual costs, which is good in theory, but not in practice.

Rating on raw materials and materials

In this case, the cost of "incompleteness" is mainly from basic material and commodity costs, in particular:

• expenditures on raw materials and materials that form the basis of manufactured products or are the necessary components in its manufacture;
• the cost of products of general industrial use (reinforcement, hardware, ball bearings, etc.) used for product acquisitions.

All other expenses with the described method of assessing the NCP are included in the cost of released products. The enterprise may have irrevocable waste (not used in production) and the loss of marriage, and those and others relate to the cost of production, which follows from paragraph 99 of the main provisions for calculating cost.

Evaluation of "incomplete" for raw materials and materials is still good because it can use not only a direct method that requires data on natural and value indicators of raw materials, materials and semi-finished products included in the NCP, but also the method from the reverse, which implies the calculation of material Costs based on indicators about the number of products issued and the number of products, for the production of which raw materials and materials were released. The difference between these indicators is just a share prices of the MPZ. in the cost of "incomplete".

True, then it is necessary to take into account the cost residues of raw materials and materials that have compiled a NCP of the previous month, for which it is possible to carry out an inventory and use the information obtained in the future. The calculation itself is carried out on the basis of the share of quantitative and cost data on raw materials and materials in the composition of incompleteness and finished products.

Example 1. Enterprise for production 1000 units. Products released raw materials and materials in the amount of 3,000,000 rubles. (without VAT). In the reporting period, 900 units were released. finished products. In the accounting policy it was established that "unfinished" is estimated at the cost of raw materials and materials. Its residue in the previous month amounted to the amount of 400,000 rubles.
Material and commodity costs included on finished products - 3,060,000 rubles. ((900/1000) units. X (3 000 000 + 400 000) rub.). Now we calculate the cost of raw materials and materials per NWP. The rest of the NCP at the end of the current month, estimated at the cost of raw materials and materials, will be 340,000 rubles. (3,000,000 + 400 000 - 3,060,000).
A value that can be used should be used if the NBP estimate is made by the boiler method, that is, without the selection of individual components. (Although what the components can be here, except for the value of raw materials and materials.)
The following wiring will be made in the accounting of "incomplete":

<*> These records are not accounting wiring, including debit and credit, but only visual designations of residual accounts for accounting of the NCP.

Direct cost score

As a rule, such an assessment is used in a situation if it is difficult to attribute all costs to the calculation object, including indirect. What expenses in the general case can be defined as direct, it is stated in paragraph 20 of the main provisions for calculating cost. They are considered to be the costs associated with the production of individual types of products (on raw materials, basic materials, purchased products and semi-finished products, the main salary of production workers, etc.), which can be directly and directly included in the cost of production. In addition to material expenses, The cost of "incomplete" can form costs for supporting materials (works, services), to pay for the work of production personnel and deductions from it and depreciation.

The main question is: how to determine the direct costs related to NZP? You can apply the same way as the cost of the NWP is determined at the price of raw materials and materials, that is, based on the cost of the residue of "incomplete" at the beginning of the month and the difference in natural indicators on the "input" (associated with the initial production stage) and the "output" (associated with The final production stage) data. However, the accountant may face difficulties, in particular with the need to determine the share of the value of the initial residue of the NCP in the assessment of direct expenses. Inventory and the establishment of the actual presence of the residue will not help here, since other intangible direct costs are included in addition to the IPU, and other intangible direct costs are included.

You can exit this situation if you evaluate the NWP without an initial balance, that is, in the case when all raw materials, materials and semi-finished products are improved to finished products. Then between the cost of NWP and the cost of GP will need to distribute only current direct costs. Another option is possible: if we set the share of material costs in the total amount of direct costs, the latter can be estimated with a certain degree of accuracy based on the share of the value of raw materials and materials, from which the variable direct costs are mainly and dependent. The legality of the approach is confirmed by paragraph 37 of the basic provisions for calculating the cost, which allows for the determination of conditionally constant costs based on their share as part of the total costs distributed to the calculation object.

Example 2. We use the conditions of Example 1, adding them a list of direct costs, which, by virtue of the specifics of production and accounting policies, are included in the price of the NCP:

• wages of workers - 1,000,000 rubles;
• insurance contributions - 300 000 rubles;
• depreciation of equipment - 400,000 rubles;
• expenses for auxiliary components (semi-finished products) - 100 000 rubles.

At the beginning of the month, the cost of raw materials and materials related to NZP was 400,000 rubles, and at the end of the month, according to the calculation considered in Example 1 - 340,000 rubles. The production of raw materials and materials in the amount of 3,000,000 rubles are released. The cost of GP includes an amount of 3,060,000 rubles. Recall that from the scheduled 1000 units. The finished product released 900 units.
Strictly speaking, in the conditions of the example, the cost of the NWP should also be indicated at the beginning of the month in assessing direct costs. Let's make it evaluate, relying on the share of the value of raw materials and materials in the total amount of direct costs that we consider at the current month. The total amount of direct costs are 4,800,000 rubles. (1,000,000 + 300,000 + 400,000 + 100,000 + 3,000,000), where the share of the value of raw materials is 62.5% ((3,000,000 / 4 800 000) rubles).
If we proceed from the fact that the cost of the residue of raw materials and materials in the NZP at the beginning of the month is 400,000 rubles, it corresponds to the balance of direct costs in the amount of 640,000 rubles. (400 000 rubles / 62.5%).
We define the magnitude of the direct costs falling on finished products. It will be 4,896,000 rubles. ((900/1000) units. X (4 800 000 + 640 000) rub.). Then you can calculate the sum of the direct costs per NWP. The cost of the residue of the NWP at the end of the current month, estimated according to this indicator, is equal to 544,000 rubles. (4 800 000 + 640 000 - 4,896,000).

The reader may notice that, in general, the calculation algorithm is the same, only data is added to complicate the assessment of the NCP, but at the same time make it more objective and reliable for the purposes of accounting and reporting.

Evaluation by actual cost

The named method implies an evaluation of "incomplete" for all costs: both direct and indirect. According to paragraph 20 of the main provisions for calculating costs, indirect costs are the costs associated with the production of several types of products (the cost of maintenance and operation of equipment, workshop, generalsavodskiy et al.), Included in the cost of production with the help of special methods. One of these methods is based on the standards of clause 37 of the main provisions for calculating the cost, which states that the cost of maintenance and operation of the NCP, the costs of maintenance and operation of equipment, workshop and public expenditures (which are actually indirect) are included in the same way as in the cost finished products.
Consequently, the accountant has the right to choose the same indirect costs for the NWP, as well as for the GP, after which it will remain distributing the current indirect costs between the specified assets. A feature of the described distribution is that indirect costs relate to activities in general and may arise to distribute them not only between several types of finished products, but also between different NWPs. In other words, the calculation will become much more complicated, but the author proposes to remember that indirect costs are often conditionally constant, that is, a certain percentage, which can be calculated on the basis of not only from direct costs, but also from planned norms, which is especially concerned with small (with respect to the monthly release) of the NWP.

Example 3. Supplement of the terms of example 2. In the reporting period, the general expenditures were 5,000,000 rubles. Suppose that they all come on finished products and "incomplete". According to Plan, the public expenditures are included in the cost of a NWP in the amount of 500,000 rubles. General expenditures are written off on financial results Unified amount without distribution between "incomplete" and finished products.
The following wiring will be made in the accounting accounting of the organization:

<*> The account balance 20 consists of direct expenses at the beginning of the month in the amount of 640,000 rubles. and indirect expenses in the amount of 500,000 rubles. related to the NWP every month.
<**> As a result, the account balance 20 will be 1,544,000 rubles. (4 800 000 + 5 000 000 + 1 140 000 - 9,396,000). Accounting is not necessary to determine the deviations of planned expenses from the actual. It is enough to leave the NZP in the cost of the NZP, and all deviations along with costs, which come to finished products, write off from account 20 to account 40 or 43, depending on the method of accounting for finished products.

Randled (regulatory) Evaluation

Recommendations for the application of the regulatory accounting method and the assessment of the NCP are contained in separate typical instructions (typical guidelines for the application of the regulatory method of accounting for the production costs and calculation of the regulatory (planned) and the actual cost of production (works), utensils. The Ministry of Finance of the USSR, Murnian USSR, USSR State Committee CSSU of the USSR from 24.01.1983 N 12). The basis of the title method is laid out the exact account of quantitative data on the remains of parts, nodes and semi-finished products. Such information can be obtained from two sources: either from inventory describingor from production reports on the movement of parts, nodes, semi-finished products and their final residues (in the mertineventory period). Regulatory calculations on the details and nodes are compiled only by direct costs for materials and wages, and on the product as a whole - in all articles of production costs, taking into account production costs and management. On the basis of said calculations, the regulatory cost of the NWP is determined in the context of the calculation articles of expenses.

However, it should be remembered that the accounting regulations reflect the costs of regulatory and actual, the latter are distributed between the cost of NWP and the cost of GP in the same proportion as regulatory. The complexity consists only in how to reflect and write off the deviation of the normative costs from the actual.

In this case, you can use subaccounts open to account 20: on one to reflect the regulatory cost of the NWP (debit 20-1 Credit 20-2), and on the other - the actual, distributed proportional to regulatory expenditures (debit 20-2 credit 10, 60, 69 , 70, 76). Deviations are written off at the cost of production (debit 40, 43 Credit 20-2), and the balance on account 20-1 corresponds to the regulatory assessment of the NCP. Such a method is registered in paragraph 103 of the basic provisions for cost calculation, the norms of which are allowed with the stable residues of the NWP to write off deviations from the norms to the cost of products produced.

Example 4. We use the conditions of Example 3, adding them to the evaluation of "incomplete" according to the standard in the amount of 1,500,000 rubles. At the end of the month. For clarity, we take the distribution of actual costs from Example 3, without introducing additional regulatory indicators for proportional to the distribution of the specified costs.
The following wiring will be made in the accounting accounting of the organization:

<*> In these wiring, the conditional residue of the NCP is not shown, as it is entered by the usual accounting wiring Double recording method.
<**> The difference will be 44,000 rubles. (4 800 000 + 5 000 000 + 1 140 000 - 9,396,000 - 1 500 000).

Due to the specifics of various industries, unfinished production is difficult to assess and individual accountants are trying not to reflect the NWP in accounting. This leads to the fact that the current expenses included in the cost of finished products are overestimated, in the implementation of which the amount of assets decreases in the balance sheet, and in the income statement - the financial result. Thus, the accountant undertakes the performance of the enterprise, which does not benefit financial statements and does not meet the goals of its management. We hope the article will help to understand the importance of reflection of the NWP in accounting.

At the reporting date, organizations or work that have not passed all stages (phases, redistributes) provided for by the technological process, or non-complied products that have not passed tests and technical acceptance are required in the organization. In other words, in the organization may remain unfinished production (NWP) (paragraph 63 of the Order of the Ministry of Finance of July 29, 1998 No. 34N). Recall that the NWP in the balance sheet may reflect (paragraph 64 of the Order of the Ministry of Finance of July 29, 1998 No. 34N):

• on the actual or regulatory (planned) production cost;
• according to direct cost items;
• at the cost of raw materials, materials and semi-finished products;
• according to actually produced costs (with single production).

The organization selected by the Organization is fixed in it.

And for what row accounting balance Reflects the remnants of the NCP?

Row of accounting balance for NWP

The article "Costs in unfinished production" refers to the group of "stocks" articles current assets Organizations (p. 20 PBU 4/99). This means that in the current Balance form of the balance sheet remains of the NCP, i.e., the debit balance of the account 20 "Main production" is recorded at the reporting date on line 1210 "stocks" (order of the Ministry of Finance dated 02.07.2010 No. 66N).

Recall that organizations that are entitled to lead and the nature of whose activities do not imply significant residues of material and industrial reserves, NWP may not form. Such organizations may include the cost of raw materials, materials, goods, other costs of production and preparation for the sale of products and goods to the cost of ordinary species activities in full amount at the time of the acquisition of stocks or incurred costs (

Incomplete production (NP) implies products produced by an enterprise that has not passed all the processing steps in the current reporting period, but already included in production. It is partially finished products. The correct accounting is served by several goals: the calculation of the optimal cost of products, control over the volume of manufacturing and expenditures for payments to workers.

What includes incomplete production?

NP includes residues fixed at the end of the reporting time. Under partially finished products related to unfinished production, are understood:

• The finished product, which is not yet prepared for the direct offer: there are no packaging, there are no tests for quality.
• Raw materials and billets that were put into production or are in warehouses.
• The work initiated, which were not yet completed (for example, construction, installation of structures).

IMPORTANT! NP does not apply to defective goods, blanks and semi-finished products without minimal processing.

Evaluation of unfinished production

Assessment of work in progress is performed by the following ways:

• By real cost. The method is commonly used for the finished product. Little suitable for mass production.
• According to the planned cost. The method is suitable for mass production.
• In terms of direct expenses. Direct costs can be transferred to the cost of blanks or raw materials.
• At the cost of raw materials used in production. The method is relevant with a reduced technological cycle.

The choice of a specific method depends on the characteristics of this production.

IMPORTANT! The selected evaluation method should be reflected in the enterprise accounting policy. It is necessary for accounting.

Accounting for unfinished production

Upon completion of the reporting time in each of the workshops of the enterprise, a revolving statement is created, fixing the movement of raw materials throughout the NP. Accounting is based on data operational accountingas well as inventory. The latter is held organized by the Commission, which includes representatives of both the department of accounting and shops. Responsibility of the participants of the Commission - the preparation of OPTICA, which indicates objects of unfinished production and the degree of their readiness. According to the results of the inventory, the statement is drawn up, which indicates all the results of the procedure.

The following forms of incomplete production are allocated:

• Podetral-operational. Used with mass production. In the course of it, the route sheets needed to take into account the movement of raw materials are applied.
• Operational. To perform it, you need to be directly at the location of the raw material.
• Detail. It is also relevant for mass production. As part of it, the components are applied, overhead.

The choice of a specific method depends on the nuances of the work of experts conductive.

Also distinguish the following accounting methods:

• Normative. For each name, the calculation of the planned cost is drawn up. It needs to take into account the norms of spending.
• Camely. The object of consideration - redistribution, on which one of the stages of the production of goods occurs. The next step is carried out on the following interlayer or products are implemented.
• Forgative. An object of consideration is an order to an enterprise involving the manufacture of a certain amount of goods. Trats will enter the cost of order.
• Poprocessive. An object of consideration is a separate process in manufacturing. The cost is determined by dividing monthly spending on the number of finished objects.

In one enterprise, several accounting methods can be applied.

Wiring used

NP is allowed to write off the company's loss. For example, when the order is canceled on the production of goods, D91-2 "Other costs" of K20 will be relevant. It is written off "dependent" NP, which appears with deviations from production norms. For example, this can occur under the following circumstances:

• The product batch was defective.
• It is required to eliminate all production.
• In an accelerated order, the project turned out to be unpromising.
• A decision was made to end the joint project.

All wiring used must be confirmed by information from accounting certificate. Consider the main used wiring:

• Dt91 kt20 (23, 25). The completion of the production of the product, which turned out to be non-prospective.
• Dt20 kt10 (70-71, 69). Elimination of marriage at the party.
• Dt40 (43) CT20. Suitable types of products.
• Dt28 kt20. Defective samples.
• Dt80 Kt20 (23, 26, 29). Used when working together.

In the liquidation of the enterprise, incomplete production facilities can be taken into account as follows:

• Dt62 kt91. On the sale of products.
• Dt91 kt20. To write-off.

NP objects are not included in the turnover. They relate to the property of the enterprise recorded in the assets of Bubalance on the line of "stocks".

Common errors in incoverished production

Accountants often make the following errors when taking into account NP:

• Fixing NP objects on the balance liability. It is wrong, as NP refers to the property of the company. Products should be reflected in assets. The remains are fixed in the order given by accounting policies.
• Introduction of accounting at the actual value at the mass production of more products. The method under consideration is not suitable for large industries, since all waste will find out only at the end of the month, while NP accounting is carried out earlier.

Before maintaining accounting, it is advisable to get acquainted with the company's accounting policies.

Tax Accounting Incorao

The concept of incomplete production and nuances of working with it are set out in Article 319 of the Tax Code of the Russian Federation. Assessment of NP residues is performed at the end of the reporting period (as a rule, it is a month). The procedure is carried out on the basis of accounting documentation On the movement of resources and their residues. Information about the amount of direct spending fixed in the tax accounting is also taken into account. The order of distribution of spending on NP can be set by the enterprise itself. It is required to fix in accounting policies. The established procedure is used at least 2 tax periods.

Sometimes direct spending to the production process cannot be attributed. In this case, in accounting policies, you need to record the procedure for the distribution of costs, taking into account economically reasonable values. NP residues at the end of the reporting period are part of direct spending the next period. Detailed procedure for the transfer of NP to the next taxable period It is stated in Article 319 of the Tax Code of the Russian Federation.

ATTENTION! Tax payer has the right to independently determine the structure of direct spending. This permission was established by Article 318 of the Tax Code of the Russian Federation. This position is used usually in order to create a similar composition of expenses for tax accounting and accounting. That is, when calculating the value of NP for tax purposes, you can use the same technique that is used for accounting. However, this is allowed solely if the method used is reflected in the enterprise accounting policy. Despite relative freedom, the taxpayer must adhere to some rules. In particular, the distribution of spending is carried out taking into account the adequacy of the cost produced by the product. Methods for determining this compliance with law are not established, and therefore they can be determined independently.