Written off the general production costs amount to determine. The costs of the remaining non-production units of the software. Types and calculation of all-industrial expenses

If the enterprise uses the workshop management structure, then to account for the general production (workshop) expenses are taken to use collectively distribution account 25 "general production costs". It makes accounting for the following expenses: ITR wages, employees, younger servicepersonnel; single social tax and insurance premiums to the Pension Fund of the Russian Federation; on maintenance and repair production buildings and inventory; on depreciation of buildingsworkshops; to ensure normal working and technique without danger; Losses from downtime; Other maintenance costshey laboratories, etc.

In the debit of account 25 within a month they are written off racesworkshops from the loan of material, settlement and other accounts in correspondence with the credit of account 10 "Materials", account 70 "Rascouples with wage personnel », accounts 69" Calculations for social insurance and ensuring ", Accounts 71" Calculations with accountable persons ", account 60" racescouples with suppliers and contractors "etc.

General production costs for each workshop at the end ofsyatsy distributed in two main groups: units and products. At the same time, the main distribution functions should be taken into account:

1) collection of information on the cost of responsibility centers (Structural units (workshop, production plot, brigade) in which information about costs acquisition of assets and expenses);

2) cost assignment (cost distribution is the projectthe costs of the costs for a specific object cost) on specific object (organizational division or product);

3) providing objective planning, rationing, predicting costs, accounting and analysis of possible deviations;

4) determination of the results of structural subscriptionsdivisions of the enterprise to reduce production costs;

5) detection of reserves of cost reduction for each group: division, products.

If an enterprise produces several types of products, then when calculating the cost of production of each species arises forcottage attributed production overhead on con cretaceous type of product. Traditional distribution methodsprovide the distribution of production on foreign expenses for production units and neproroining (auxiliary and servicing subsectionwe are), and then by types of products. Distribution procedure on forest expenses are carried out on the basis of the selected Distribution bases and the method of current accounting of overhead.

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The database of the distribution of all-industrial expenses - show the Tel, which most accurately links the general production of indirect costs with the volume finished products.

In traditional systems assigning coststhe factors are: the number of worked peopleowls, hourly tariff rates, the amount of accrued wages production workers fees (it should be noted that with increasing the automation of production there is a decrease in the importance of direct salary costs of the main workers), the number of machine-hours is the duration of the process (in procESSA automation These factors better reflect the accumulation schemeoverhead costs), features of technology parameters frompreparation of products, etc.

The choice of distribution base is carried out by an accountanttick. For example, if the salary of production work chih occupies a greater proportion of production costs,then he can serve as a distribution factor or production product is Material, then the distribution factorit can serve as the cost of basic materials. This is a very important question, since its solution affects the cost axes of products, so when choosing a distribution database take into account the economic meaning of the factor, guided byholding industry methodical recommendations on account, plancosting and calculating costs, take into account especiallyproduction I. commercial activities Enterprises.

The base for the distribution of costs is usually preserved unchangednoah for a long time, as it is an element of an enterprise accounting policy.

The process of distribution of overhead costs for products occurs in several stages:

1) First, overhead are distributed on the workshops -there is a distribution of costs for production sublimationand non-manufacturing (serving) on \u200b\u200bthe selected factor distribution. For example, if a factor is considered "Natural gas heating", then the distribution of costsit is proportional to the volume of heated premises;

2) overhead costs of serving divisionsare divided by manufacturing workshops, taking into account the factor "Volumeservices "consumed by the main divisions;

3) cumulative overhead of the main productionplots are distributed on orders passing through thisworkshop, hereinafter - by types of products. At the same time in each productiona vented division can be used by its overhead distribution factor.

Overhead costs are reflected in special deposits, which allow you to analyze the types of costs and compare withplanned costs.

For the distribution of expenses of non-production subsectionbetween production divisions most often the following methods are used:

- direct distribution of costs (applied if non-convertwater divisions do not provide each other services);

- sequential, or step by step, distribution (IS. enjoys if non-manufacturing units provide each other services in unilaterally);

- bilateral, or mutual, distribution (used if there is an essence between non-productive unitstwo-sided mutual relationships).

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Direct distribution method.

Expenses for each serving unit we will directly on production sites directly. Distribution costsin proportion to the selected distribution base (for example measures, percentage of consumption by the production unit of the mustachemeadow of the non-produced unit). This base is preserved unchanged for a long period, which should be fromrazheno B. accounting policies Organizations.

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The method of serial, or step by step, distribution.

General principle Cost distributions is as follows:

1) the costs for each non-productive division;

2) distribution database (garage - car mileage transport, for laboratory - the number of analyzes performedetc.);

3) the costs of non-production subsection are distributedbetween production units:

but) The cost of the non-production unit providing services other non-production units unilaterally are distributed between them proportionallythe selected distribution base, after which they are not taken into account in the future distribution process;

b) The costs of the remaining non-production units forthe following are distributed among the main production subdivisions, with the production division, consuming most of the services of non-productive under separation, proportionally attributed to most ofspending this unit.

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The method of bilateral, or mutual, distribution.

The cost distribution is carried out in stages:

1) selects the indicator acting in the role of the distribution base(for example, direct costs);

2) the ratios between segments, participatingin the distribution of costs;

3) expanded costs of non-production subsectionadjusted with double-sided consumption services;

Adjusted costs are distributed between the centermi responsibility

Increasingly, the main accountants and the authorities of the planning and economic departments of industrial companies arise a huge number of questions regarding the distribution of overall and generality spending. The situation is caused primarily by problems in the field of pricing. In the first stages of production, it is important to calculate the full cost of the product of the product using standard price determination methods.

When the method "Cost and profit rate" is used, then the methods for the distribution of general production and general expenses are given the main role When determining the cost. When the price is set by the market - you need to compare the market indicators of the pricing of the product with the expenditures necessary for its production. This will help exclude losses.

In reality, it is often possible: the planned value is calculated according to the scheme "Costs plus profit rate" (cost information is taken from planned counts), then all indicators are compared with the real price in the market and change begins the ultimate price Goods taking into account the provisions of the company's affairs in the industry.

As a result, the methods of accounting and distributing the expenditures of indirect destination, namely, they include general production and generality, are interesting, both for monopolistic companies and small industrial enterprises.

The concepts of general and general production costs

The general production costs are targeted spending aimed at maintenance, organization and control of industries (auxiliary, main serving).

Accounting and distribution of general production costs includes:

• The price of the materials, the details necessary for the service and repair of industrial techniques;
• Remuneration of employees of the enterprise, whose task - production service (manufacturer of production / workshop, master, technologist, employee responsible for technical repair and inspection production equipment) taking into account social contributions;
• Depreciation payments and expenses that are on repairing units of fixed assets and other property operated for production;
• Tracts for disposal / dismantling of technical units, the costs of materials, parts purchased by the semi-finished products necessary for adjustment and repair of equipment;
• Payment for renting premises, transport, machinery and other types of fixed assets required for the production of product;
• Tracts aimed at the process of using units of fixed assets directly participating in the production (fuel, electricity, etc.);
• Depreciation of intangible assets used for production;
• The total amount of losses and lack of idleness, damage to values \u200b\u200bin the production process or when stored in warehouses.

All the costs described are carried out on the debit of account 25 "general production costs". It takes place in correspondence with the loan in the following standards:

When an indirect expense expenses are prescribed on the 25th score, assisted sub-accounts, for example, 25-1 "general production costs of the main production" or 25-2 "general production costs of auxiliary production" are being prescribed. In the end of the month, the twenty fifth bill is completely closed. Expenditures prescribed on certain subaccounts are transferred to the debit of relevant accounts:

If the expenditure of the general production plan cannot be immediately attributed to the main or additional production, the entire amount must be painted on appropriate accounts.

It is also not excluded that the calculation of all-industrial losses on individual calculations opened for additional divisions or by the types of goods produced is also. If this separation is not provided, then agreed expenses during the write-off are spread by type of product produced.

There are different variants Distributions - in proportion to the earnings of workers who workers in the production service are proportional to the volume of direct spending, in proportion to the number of produced goods (in natural or price equivalent), in proportion to the income from the sale of the product and so on. As a result, the amount of spending on different types of products depends on the selected method of distribution of specific costs.

Of all the most famous mentioned is the method of distribution of expenses in proportion wages Employees of production.

Example

The furniture factory produces two types of product. The total volume of the spending of the overall plan, which must be written off to the main production account, is 300 thousand rubles.

Accounting generality spending

To control the costs aimed at the needs of the management of the enterprise, and not directly related to the production process, the account 26 "general expenses" is used. It is prescribed:

• Administrative and administrative expenses;
• Spending on the content of personnel for general activities that are not tied to the production process;
• Depreciation write-offs and spending on repairing OS units used for management and general procedure processes;
• Rental payments for the structure of general economic use;
• Wretched advice, information, audit and other services such;
• Alternative, similar to the intended spending on the management of the enterprise.

All listed losses are summed up at the debit of the 26th account "General Expenditures" in combination with a loan of other suitable accounts. Table:

The scheme of accounts and guidelines for its application, based on Order No. 94, was regulated by only 2 options for debiting costs for general economic needs.

First option

All the costs are discharged to account accounts for production and are taken into account when creating a production or full cost of goods.

Second option

If the company adheres to the cost of accounting for expenses in the cost of the sold product, then the entire volume of common spending goes into the debit of the account 90 "Sales" to count "Cost of sales".

In such a situation, an incomplete cost of the product is created, and the cost of sold goods has increased.

The general production costs are categorized as indirect, indirect costs.

Their accounting should be carried out in each department of the enterprise.

General-effective expenses are part of the production cost of manufactured products.

The composition of such expenses includes:

1. Depreciation of fixed assets of production.
2. Depreciation of other non-delete material assets involved in the management department.
3. The cost of fuel and electricity used during the operation of the equipment.
4. Expenses for spare parts and materials required for equipment repair. This item does not include spending associated with the improvement and modernization of the means of production.
5. Costs for low-value and fast wear items that were used for industrial and managerial needs.
6. Defective goods.
7. Unforeseen and implicit costs of workers' labor.

Types and calculation of all-industrial expenses

This type of cost may be variable or permanent.

The variable type includes costs proportional to the growth of production turnovers.

This is due to an increase in equipment wear rate, the need to increase the capacity of the instruments and arising, as a result, energy costs.

Cost growth may be directly dependent on increasing production volumes, in return or increase with ahead.

Continuous general production costs include spending, unchanged or little subjects with an increase in the amount of activity, they are associated with managerial and accounting work.

The overall indicator of the general production costs is made up of the following indicators:

Annual depreciation of fixed capital.
It is determined by the amount of monetary assets spent on the full restoration of all means of production and control apparatus.

It is calculated by the formula:
A \u003d (ps * n) / 100,
where a is depreciation, ps - initial cost Equipment and other assets, on - the rate of depreciation.

Costs of raw materials and material.
For calculation, the formula is used:
P \u003d k * σ (n * c),
Where p is a common level of expenses, N is the cost rate, C is the price for the material necessary for the repair of equipment or maintaining its operation (energy), to - transportation costs.

To account for costs, enterprises use a whole system of interrelated accounts. We will analyze practical situations.

Distribution of indirect costs for repairs

Consider the situation. At the enterprise, part of the overall costs are associated with the current repair of equipment, conducted by auxiliary unit specially created for this purpose. At the same time, the cost repair work Every month relates to the costs of main production shops. In accordance with the accounting general production costs for repairing during the month accumulate, and then distributed proportional to the direct wages of repair workers.

To account for the costs of the repair coming from different workshops of the main production, to the account 23 "Auxiliary Production" open subaccounts, for example, "Repair costs for first orders", "Repair costs for the second order", etc. On account 25 "general production costs" are going to the costs of different workshops. You can enter such subaccounts as "general production costs of the first workshop", "general production costs of the second workshop", etc. In addition, for the accumulation and distribution of overall-based indirect expenses, the enterprise on the production of repair work to the account 25 will be required to open another subaccount "The general production costs for repairs distributed between the workshops".

Consider on the example, as the costs of the costs between the workshops of the main production occurs.

Example
In July, the auxiliary repair unit worked on two orders received from different workshops of the main production. total amount The general production costs for repairs amounted to 900,000 rubles. On the first order, the repairmen accrued 200,000 rubles. Salary, second - 250,000 rubles. (Order number corresponds to the workshop number). Insurance contributions Called at the usual rates: 22, 5.1, 2.9 percent. Subaccounts "FSS", "FFR", "FFOMS", open to account 69 "Calculations of software and provision", are applied to the social contributions to social. But to simplify the example of wiring to reflect contributions to each fund, are not given separately.

Contributions to the social in the first order are: PFR - 44 000 rubles. (200,000 rubles. × 22%); - 5800 rubles. (200,000 rubles. × 2.9%); FFOMS - 10 200 rubles. (200 000 rub. × 5.1%).

On the second order: PFR - 55,000 rubles. (250,000 rubles. × 22%); FSS - 7250 rubles. (250,000 rubles. × 2.9%); FFOMS - 12 750 rub. (250,000 rubles. × 5.1%).

Therefore, on the first order, the total salary costs and social insurance equal to 260,000 rubles. (200,000 + 44,000 + 10 200 + 5800), and on the second - 325 000 rubles. (250,000 + 55,000 + 12 750 + 7250).

The distribution coefficient of allocating costs is 2 (900 000: (200,000 + 250,000)).

It turns out, 400,000 rubles. (200,000 rubles. × 2) of all-generated costs should be attributed to the first order and 500,000 rubles. (250,000 rubles. × 2) on the second. As a result, the total costs of first orders will be 660,000 rubles. (200,000 + 44,000 + 5800 + 10 200 + 400 000), and on the second - 825,000 rubles. (250,000 + 55,000 + 7250 + 12 750 + 500 000).

The following wiring is made in the account:

Finished products at regulatory cost

Suppose the organization produces products of several species. And for this, it conveys the materials to the production, of which semi-finished products are first manufactured. For selection different species Products introduced sub-accounts to account 43 "Finished products". And the balance on the account 40 is written off at the cost of sales. How to make wiring for the entire chain of operations from transferring materials to production and accrual of salaries with insurance premiums before writing off deviations between the actual and regulatory indicators of the cost of finished products?

Example
The company manufactures three types of products. The regulatory cost of semi-finished products of the first type is 40 rubles / pcs., Second - 60 rubles / pcs. And the third - 80 rubles / pcs., and the number of products obtained first type - 1400 pcs., Second - 1600 pcs. And the third - 1800 pcs. The regulatory cost of each type of products is twice as much cost of the corresponding semi-finished products. For taking into account products at the regulatory cost, 40 "Production" is applied.

On June 5, materials were transferred to production, the actual cost of which 460,000 rubles was transferred, and finished products were obtained on June 25. The company did not have unfinished production at the end of this month. The value of salary for the period in which the products are made - 120,000 rubles. Insurance contributions are accrued in the relevant funds at rates 22, 5.1, 2.9 percent (to simplify an example of wiring on the accrual of contributions for each Fund separately are not given).

Contributions to the social insurance: PFR - 26,400 rubles. (120,000 rubles. × 22%); FSS - 3480 rubles. (120,000 rubles. × 2.9%); FFOMS - 6120 rubles. (120,000 rubles. × 5.1%). That is, salary and contributions - 156,000 rubles. (120,000 + 26 400 + 3480 + 6120), and actual product costs - 616,000 rubles. (460,000 + 156,000). Regulatory cost of all semi-finished products - 296,000 rubles. (1400 pcs. × 40 rubles / pc. + 1600 pcs. × 60 rub / PC. + 1800 pcs. × 80 rub / PC.). Including the 1st type - 56,000 rubles. (1400 pcs. × 40 rubles / pc.), 2nd View - 96 000 rub. (1600 pcs. × 60 rub / pc.), 3rd View - 144 000 rub. (1800 pcs. × 80 rubles / pc.). Therefore, the regulatory cost of finished products is 592,000 rubles. (296,000 rubles. × 2), including the first species - 112,000 rubles. (56,000 rubles. × 2), second - 192 000 rubles. (96,000 rubles. × 2) and the third - 288,000 rubles. (144 000 rub. × 2).

The difference between the actual and regulatory cost of finished products is 24,000 rubles. (616,000 - 592,000).

The distribution of costs for the production of each species is reflected as follows.

Profitability of any subject economic activity Depends on the correctness of reflection and accounting costs. Their optimization, control, distribution affect the cost of goods (services), reduce the risks of sanctions tax authorities. At the initial stage of activity, each company plans and forms a list of the costs necessary for the implementation of production processes. An important aspectreflected in accounting policies are methods for the distribution of general production and

Cost classification

The pricing policy of the enterprise is consistent with the market situation regarding a certain type of goods, services or works, and the cost regulation occurs due to the amount of the incoming profit or the redistribution of commercial expenses. Production costs - This is a permanent value that develops from actors of actual costs. The price of sales (works, services, goods) includes costs, commercial expenses and the amount of profit.

Each organization in accounting policies forms provisions regulating the cost accounting, methods for their distribution and write-off. Accounting regulatory acts (tax code, PBU) Recommended list and classification of costs related to the cost. The rate of consumption of each article is established internal documents Enterprises. Costs are systematized according to various criteria: for economic content, by the time of occurrence, according to the composition, according to the method of inclusion in the cost, etc., for the formation of the calculation, all costs are divided into indirect and straight. The principle of inclusion in the cost depends on the number of types of products manufactured by the company or provided services. Direct expenses distribution methods (wages, raw materials, depreciation of the main equipment) and indirect (ODA and OHR) are determined in accordance with regulatory documents and the internal regulations of the company. In more detail, it is necessary to dwell on common and general production costs, which are included in the cost of distribution.

ODA: Composition, Definition

With an extensive production structure aimed at issuing several products (services, works), an enterprise has additional costs that are not directly related to the main type of activity. At the same time, the cost accounting of this species must be maintained and included in the cost. The structure of the ODA has the following form:

Depreciation, repair, operation of equipment, machines, intangible assets industrial purposes;

Deductions to the funds (FSS, PFR) and employee salary serving the production process;

Utility costs (electricity, heat and energy, water, gas);

Other expenses related directly to the production process and its management (write-off inventory used, IBS, travel expenses, Rental area, third-party services, ensuring safe working conditions, the content of subsidiary units: laboratories, services, departments, leasing payments). Production costs are the costs associated with the process of managing the main serving and auxiliary units, which are included in the cost of the cost as general production costs.

Accounting

Methods for the distribution of overall and generality expenses are based on the total value of these indicators accumulated during the reporting period. To summarize information on ODA in terms of accounts, a cumulative register No. 25 is provided. Its characteristic: Active, collectively distribution, does not have a balance at the beginning of the month and the end (unless otherwise provided accounting policies), analytical accounting is conducted on divisions (workshops, departments) or types of products. During a certain period in the debate of account 25, information on actually made costs is accumulated. Type correspondents include the following operations.

• DT 25 Kt 02, 05 - related to the OPR accrued depreciation of the OS, NMA.
• DT 25 kt 21, 10, 41 - Products own production, Materials, inventory are written off on production costs.
• DT 25 Kt 70, 69 - Accrued s / n staff of the ODA, contributed to extrabudgetary funds.
• DT 25 Kt 76, 84, 60 - on general production costs include the account counterparties for the services provided, the work performed, the amount of shortage identified according to the results of inventory was charged.
• The debit turnover of the account 25 is equal to the amount of actual expenses, which at the end of each reporting period are written off on the calculation accounts (23, 29, 20). At the same time the following is drawn up accounting: DT 29, 23, 20 CT 25 - accumulated expenses are written off on auxiliary, basic or maintenance.

Distribution

The amount of general production costs can significantly increase the cost of manufactured products manufactured by the services provided. On large industrial enterprises ODA is planned and introduced the concept of "flow rate", the deviations of this indicator are carefully studied by the analytical department. In organizations employed by the creation of one type of product, the methods of distribution of general production and general expenses are not developed, the sum of all costs is fully incorporated into the cost. The presence of several production processes implies the need to include all types of costs to calculate each of them. The distribution of general production expenditures can occur in several ways:

1. Proportionally selected basic indicatorwhich optimally corresponds to the connection of the ODA and the magnitude of the production of products (the volume of produced goods, wage funds, consumption of raw materials or materials).
2. Conducting separate accounting of ODA for each type of product (costs are reflected on analytical subaccountsopened to Register No. 25).

In any embodiment, the methods of distribution of indirect expenses should be enshrined in the accounting policy of the enterprise and do not contradict regulatory acts (PBU 10/99).

Okhr, composition, definition

Administrative and economic costs are a weighty value in the cost of goods, works, products, services. Common expenses are a summary reflection of management costs, they include:

Executions B. social funds and payment of managerial personnel;

Services of communication and Internet, security, postal, consulting, audit costs;

Depreciation deductions to non-production facilities;

Office, utility bills, information services;

Expenses for training personnel and compliance with the rules of industrial safety;

Other similar costs.

The content of the managerial apparatus is necessary for the production of production and further product sales processes, but the high proportion of this type of expenses requires constant accounting and control. For large organizations, the use of a regulatory method of accrual OKHR is unacceptable, as many types of administrative spending are variable, or with a one-time payment to be transferred to the cost of products in stages, during a certain period.

Accounting

Score №26 is intended to collect information about the company. Its characteristic: active, synthetic, collectively distribution. Closes monthly on 46.23, 29, 90, 97, depending on which methods of the distribution of general production and general expenses are adopted by internal regulatory documents of the enterprise. Analytical accounting can be carried out in the context of divisions (departments) or types of products (manufactured services provided). Typical accounting operations:

• Dt 26 Kt 41, 21, 10 - on the OKR, the cost of materials, goods and semi-finished products was written off.
• Dt 26 Kt 69, 70 - reflected accrual of wages of administrative and economic personnel.
• DT 26 Kt 60, 76, 71 - on general running costs The services of third-party organizations paid by suppliers or through accountable persons are attributed.
• Dt 26 Kt 02, 05 - depreciation of non-production facilities of intangible assets and fixed assets are accrued.

Direct costs money (50, 52.51) are usually not taken into account as part of the OKR. An exception may be accrued interest on loans and loans, while this method of accrual must be registered in the accounting policy of the enterprise.

Write-off

All generality expenses are collected in monetary terms as a debit circulation of an account 26. When closing the period, they are debited on the main, servicing or auxiliary production, can be included in the cost of goods subject to implementation, refer to expenditure of future periods or partially directed to the loss of enterprises. In accounting, this process is reflected by the records:

• Dt 20, 29, 23 CT 26 - OKH is included in the cost of products of the main, serving and auxiliary industries.
• DT 44, 90/2 CT 26 - generality expenses are written off in trading enterprises, financial results.

Distribution

General expenses in most cases are written off similarly by the general production, i.e. in proportion to the selected base. If this has a long-term nature, it is more expedient to attribute them to future periods. The write-off will occur certain parts relating to the cost. Conditional variables of general expenses can be attributed to either included in the price of the produced goods (in trade enterprises or providing services). The distribution method is governed by internal documents.

1C.

Currently, the accounting of international and generality costs is carried out in accounting bases and programs of group 1C. Distribution methods are governed by special settings. When calculating the cost of ODA and OKR, it is necessary in the "Production" tab to deliver flags opposite the approved base. When writing off on expenses of future periods it is necessary to establish a period and amount. To enable costs, the corresponding tab is filled into the financial result. When you start the "Closing period" function, the general production and general costs accumulated on 25 and 26 registers are automatically written off into the debit of the specified accounts. This process forms the cost of the finished product.