Promotional costs and 26 common activities. Accounting for overall and generality expenditures in the organizations of glass and porcelain-faience industries. Specify free question lawyer

General production expenses - There are costs associated with the content, organization and management of the main, auxiliary and serving industries. These expenses include:

• Content and operation of machines, equipment;
• Depreciation;
• Funds spent on the repair of property that was used in production;
• The cost of heating, lighting and other premises content;
• Rental costs;
• Expenses for the remuneration of workers who are busy production service;

Accounting for the sum of the general production costs occurs on the debate of account 25 "general production costs" with a credit account account production reserves, settlements with employees for wages, etc. - DT 25 Kt 02, 05, 10, 21, 60, 76, 70, 69 ...

The costs accumulated on the account 25 are subject to write-off in the debit of accounts 20 "Basic Production", 23 "Auxiliary Production" and 29 "serving production and farms". The order of their distribution according to the accounts is established by each organization individually, for example, based on direct costs of production or the salaries of employees.

After establishing the procedure for the distribution of costs, it must be enshrined in the organization's accounting policy.

Wirings to write off the overall costs:

• DT 20 CT 25 - Write off the general production costs related to the activities of the main production;
• DT 23 CT 25 - Write off of the general production costs related to the activities of auxiliary production;
• Dt 29 CT 25 - Write off of the general production costs related to the activities of the serving production;

Analytical accounting according to these expenses is made on each workshop in the relevant deposits of the costs of workshops in form No. 12. The basis for the filling of these statements is served primary documents and developed tables of distribution of materials, wages, services of auxiliary industries, etc.

General running costs - These are expenses that are not related to the production process. These expenses include:

• Administrative and administrative;
• For the maintenance of general personnel;
• Depreciation;
• Funds spent on the repair of OS, managerial and general purpose;
• Costs for renting the premises of general economic purposes;
• Expenses for payment of audit, information, consulting and other services;
• Other expenses similar to purpose.

Accounting for the amount of general identity trading takes place on the debate of account 26 "general expenses" from the loan of accounting accounts of production reserves, settlements with employee payments, settlements with other organizations (persons), etc. - Dt 26, 60, 60, 76, 70, 69 ...

Analytical accounting for these expenses is carried out in the corresponding statements of the generalization of the generalizates, as well as the expenditures of future periods and expenses not related to the production process in form No. 15. The basis for filling out the statements is the primary documentation and developed tables.

The write-off of general expenses depends on fashion cost formation:

1. In case of accounting finished products in full production costThe costs of previously taken to account on account 26 are subject to write-off in the debit of accounts 20 "Basic Production", 23 "Auxiliary Production" and 29 "servicing production and farms" (if these production provided services to third parties). The procedure for the distribution of expenses on the specified production is established by each organization individually and is fixed in its accounting policies.

Activities of any company provides not only profits, but also expenses intended for its collateral, most of which belong to the category of general expenses.

At the same time, not all entrepreneurs know that general expenses have their own structure, and should be properly distributed and indicated in accounting, since the current legislation provides for special rules for working with this reporting.

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In this regard, the head of any organization should be aware of what the general costs include and how to interact with them.

Fundamental rules

In order to start working properly with general expenses, it is necessary to understand what they represent and which categories of costs are included in this group.

Concept and classification

General costs include all expenses that are necessary to ensure the production and sale of products. At the same time, it is worth noting the fact that they themselves belong to one of two categories - direct and indirect.

The first group includes any expenses that are associated with material costs and pay. Each manufacturing product includes certain materials, and the main among them are called those that are eventually an element of finished products, and their cost can relate to certain products without much costs.

Indirect costs include a range of costs that are directly related to production processes, but at the same time cannot be attributed to any specific types of products. By themselves, they are distributed into two groups - general production and generality, that is, those that are conducted in order to manage production.

Thus, the comprehensive expenses include:

General details

General expenditures include any costs associated with the management of the company's work. In particular, this concerns the content and payment of salaries for the governing staff and employees of department departments, including all sorts of deductions that are required for medical and social insurance Employees sending them on business trips, as well as movement of employees to various tasks.

Unlike production costs, including those that relate to the work of the equipment and are included in human spending, general expenses directly depend on the peculiarities of the management organization and the duration of the reporting period. Thus, the administration of the company and the accounting department have much more influence on these costs, and they themselves are implemented in the process of registration of the costs of management.

Options for organizing accounting, as well as summarizing available information on the amount of such costs directly depend on how the organization is used in the organization of their planning and rationing.

The distribution of such expenses is carried out initially between services, works and products for its own farms allocated to a separate independent, as well as to pay for services of other companies and any products that will be implemented in the future. Only then the costs are distributed by types of products in the part, which is already on finished products.

What covers from services

• any contributions that are sent to the Social Protection Fund;
• expenses allocated to pay administration and management link;
• the expenses necessary for conducting telegraph and postal transfers;
• costs for connectors or business trips to perform any service tasks;
• the cost of buying stationery;
• printing services;
• the deductions necessary to restore fixed assets included in the category of general economic;
• the costs that are required to carry out all sorts of occupational safety measures, as well as ensuring complete compliance with the established safety safety;
• payment of consulting and information services;
• the costs that are required to pay for holidays provided for young professionals before they start their career;
• expenses for all sorts;
• mandatory fees and taxes established by current legislation;
• non-productive costs;
• the costs provided for in the event of a reduction in the total number of employees of the company.

Procedure method

The general costs that are debited by finished products must be distributed on the ways of write-off or in proportion to whether they refer to current costs or are made as a separate item of costs for finished products. The cost write-off method is needed in obligatory Specify in.

The predominant majority of enterprises use precisely the second way when designing accounting Policy Companies, as it allows you to reduce and significantly simplify the procedure for writing off the general expenses. The use of this method is envisaged if all the realized products to which the costs of the cost prescribed on the account 26 will be fully implemented or if the sum of general expenses in relation to complete cost Is insignificant.

Such a procedure for the write-off of general expenses is most often in practice in the work of those organizations that work directly with production processes, since they require competent accounting of costs that have an impact on the final cost of goods produced and, accordingly, the financial result.

Distribution of general expenses

In order to distribute general expenses, you need to make a separate statement. It is worth noting that the majority of companies conduct the distribution of general expenses between all objects of calculation in accordance with the amount of the main salary among production employees.

It is worth noting the fact that many costs that relate to the category of general expenses have certain limitations in the form of established limits or taxation standards, cost control and other tasks.

In the process of writing off any such costs in any directions, first of all, their distribution is carried out between the finished products and unfinished production, and the individual part is transferred to the cost of services and the work of the auxiliary workshops.

Thus, depending on how certain production departments work, various methods of allocating general production costs can be used:

The algorithm of distribution in any case is the following:

1. From the accounting registers, the sum of the general expenses allocated by the Company for the reporting period is learned.
2. In accordance with the database of the distribution of such costs, the accounting policies are summarizing all the elements that are included in it in ruble calculus.
3. The distribution coefficient is determined by dividing the results obtained in paragraph 1, on those that turned out in paragraph 2.
4. The total amount of expenses, which fall on separate elements of the base by multiplying each of them to the resulting coefficient is calculated.

Analytical and synthetic accounting

Maintenance analytical accounting can be carried out through account 26 in several points:

• managerial;
• economic;
• the remaining costs that are required to buy stationery, as well as providing the company with energy, water and sewage system.

IN this case Costs for each specific company are established in accordance with the peculiarities of its work.

Synthetic Accounting is the one by which the maintenance of the first order is carried out and includes data on any company's economic resources, including sources of their formation in monetary form.

Any operations that are conducted in account 26 must be specified as follows:

Principle of writing off

There are several options for how to write off the general costs.

First of all, it is possible to write them off to account 20 by transferring the account 26 in the full amount, if the company makes only one type of product, or in all certain types of products, if the company leads versatile activities.

Production includes many processes to help ensure the creation of finished products. In addition to direct production important role The administrative sector plays where all major management decisions are accepted. And the cost of the company are related to the manufacture of finished products, and directly to the manufacture of non-relatives, which are manufactured as part of maintaining administrative and management functional.

Cost separation makes it possible to more correctly record at the enterprise and plan the amount of costs, which is the necessary moment when organizing the production process.

Promotional and general expenses

All production costs are divided into general production and generality expenditures, their accounting is conducted on 25 and 26 accounts, respectively. To general production expenses The costs associated with the content and management of production, including the cost of basic production, auxiliary and servicing.

Overall costs include:

• The salary of workers who work at work (master, technologists, workers, and so on);
• Required repair production equipment;
• Payment of raw materials and materials that are used in production;
• Rental fee for production and other rental payment for equipment and machines;
• Other expenses related to the operation of fixed assets, such as: Fuel Expenses, Electricity and Other;
• Shortage, loss and damage of production property, etc.

The account 25 is active, so all accumulations go to the debit in correspondence with interacting accounts, such as 70 - when calculating the salary, 10 - when debiting materials from a warehouse, 02 - when accrued depreciation, 69 - when calculating contributions to extrabudgetary funds with salaries and salaries and etc.

At the very end of each month, all expenses accumulated on 25 bills are written off into the debit of accounts 20 "Basic Production", 23 "Auxiliary Production", 29 "servicing production and farms" in the manner that is established independently by the company and recorded in accounting policies.

When we are talking about general expenses, they are not related to production, such expenses include the costs of managing enterprises, including wage Office workers, depreciation and repair of economic property, rent for office, consulting, legal and other services related to management. These costs are accumulated by the debit of 26 accounts in collaboration with accounts reflecting the flow - this is 02 account when depreciation accrual, 10 when writing through materials, 70 when salary accrual.

The write-off of general expenses is made in one of two ways:

1. When using an abbreviated cost at the end of the month from account 26 per subaccount 90.2 "Cost of sales".

2. When using full cost costs from 26 accounts are debited by 20, 23 or 29 accounts. The procedure for the distribution of expenditures is enshrined in accounting policies, can be distributed in proportion to the costs of these industries.

Accounts 25 and 26 at the end of the month are completely closed, they do not have a balance.

Companies that do intermediary services (agents, brokers, commissioners), all expenses are conducted on 26 bills, no accounting accounts for 20 accounts.

Other production expenses

Other manufacturing costs include all other costs that do not apply to the main types, it may be taxes, payments and fees, amounts of payments for compulsory insurance, costs for warranty service and product repair and other. This species Expenses are included in proportion to the cost of production.

Variables of general production expenses

The overall costs are divided into variables and constant. The first type includes costs that change due to changes in production. The size of these expenses also depends on the economy in the enterprise, for example, when technologies or labor organization are modernized. The second type includes the cost of maintenance and management of production, such costs do not change depending on production volumes.

Often you can meet mixed costs, they contain variables of general production costs and constants. For example, the costs of maintenance It is considered mixed, since they consist of constant costs and there are variables, since production volumes matter. The list of enterprise expenses are established by themselves taking into account the specifics.

When you turn on the cost of production, not all general production costs can be made, but only variables and part of the constant. The residue is applied to the account of the products sold. The method of assigning costs depends on the peculiarities of production and the ratio of production with production capacity.

Direct production costs include the cost of materials and raw materials, salary of production workers, depreciation, components and more. These include costs that directly affect the production. Companies can independently determine the range of such costs, taking into account activities, all this must be enshrined in accounting policies with the application of a specific list.

Indirect costs are associated with the general production process, and not with specific products, they include general production and generality expenses. For example, depreciation of equipment, payroll administration, cost communal services, costs for renting premises and equipment, etc.

General-effective and general expenses are in companies engaged in product production. General factors have a place to be in any organization. Accounting for overall and generality costs is organized based on the fact that they are indirect. Consider those and others.

Overall costs include such costs that cannot be attributed to the cost of specific products. For example, to general production costs include:

• salary and deductions from her employees, serving production: Masters and heads of workshops, repair workers technological equipment, etc;
• depreciation of fixed assets and intangible assetsused in production;
• payments for rented for the production of premises, machinery, equipment;
• guard and cleaning production premises;
• the costs needed to operate equipment involved in production: gas, fuel, electricity, etc.

Other production costs include insurance plates, taxes, fees, warranty payments, shortage of values, ease of production, etc.

Accounting for general work expenditure (ODA)

Based on instructions 94n, total costs The production is taken into account in the account 25. An account analytics is organized by types of costs and places of their occurrence (by divisions, workshops). Standard wiring:

• Dt 25 Kt 10 - reflected in the composition of the ODA, the cost of materials, spare parts used for the repair and operation of equipment;
• Dt 25 CT 70 - the salary of the general production personnel is calculated;
• DT 25 Kt 69 - Considered fees with salaries;
• Dt 25 CT 23, 60, 76 - Cost of maintenance of industrial premises: rental, communal, operational;
• DT 25 Kt 02, 05 - depreciation on OS and NMA used in production is calculated.

Distribution of general production expenses

Accumulated during the month on the account 25 ODA for the last number of months is written off into the debit of account 20 "Basic production", that is, they are recognized in the cost of production.

Dt 20 Kt 25 - Written off the general production costs (wiring) to the cost of production.

An example of the distribution of the costs of auxiliary farms.

The general production costs of two auxiliary workshops amounted to 100,000 rubles. The amount of direct costs for this period: 300,000 rubles. - on the workshop 1 (sch. 23-1) and 200,000 rubles. - on workshop 2 (sch. 23-2). Adopted at the enterprise Methods of distribution of ODA on subsidiary farms - in proportion to the magnitude of direct expenses included on such farms:

1. We determine the share (%) of each workshop for direct costs in total amount Direct costs:
   • 60% (300,000 rubles / (300,000 + 200 000 rubles) - accounted for an auxiliary farm 1;
   • 40% (200,000 rubles / (300,000 + 200,000) rubles) - falls on auxiliary farm 2.
2. We determine the amount of ODA for each auxiliary farm:
   • 60 000 rubles. (60% × 100 000 rubles) - falls on auxiliary farm 1;
   • 40 000 rubles. (40% × 100 000 rubles) - falls on auxiliary farm 2.

Reflect the amounts received by wiring:

The database of allocating costs for each company is usually its own. In general, the indicator for the distribution must be associated with the volume of production of finished products. This indicator is applied to the long term, the procedure for calculating it is an element of accounting policies. It is recommended when choosing a way to guide the sectoral recommendations for the cost of product costs.

To plan the cost of production in companies, the budget of the general production costs is usually developed, which includes planned indicators According to the costs of general production goals based on their changes in past periods and the current needs of the company.

General expenditures

General factory, they are managerial, are the costs that, in the opposite of the ODA, are not related to production, but are necessary to ensure the activities of any organization as a whole:

• administrative and administrative (for example, the cost of communication services and the Bank's Commission);
• salary with deductions of managerial and general personnel (head of the organization, accounting and legal services);
• depreciation of the office of the office or a car used for drivers of management personnel;
• the cost of audit, legal and consulting services, etc.

If the organization is not trading, account is used for accounting. 26 and are subject to write-off at the end of the month one of the ways (enshrined in accounting policies):

• in the debit sch. 90. In the report on financial results In this embodiment, the costs are reflected on page 2220. This method of write-off is characteristic of the service sector;
• in the debit sch. 20. In the income statement in this option, the costs are reflected on page 2120.

If the organization is engaged in trade, it can use the account. 44 And at the end of the month, to write down in the debit of account 90. And in the report on financial results, it is possible to reflect them by choice: or on line 2210, or on line 2220.

General expenditures include all costs that are required for stable operation of the enterprise. Without them, it is not possible to organize not only the production itself, but also the subsequent implementation of the issued goods and products.

To classify them, it is necessary to see that expenses can be presented, without which it will not be possible to organize the workflow. They can be divided into two basic categories.

The first group includes those of them who are directly related to employee pay and other material costs. In the manufacture of absolutely any product or units of products, it is required to use certain materials or raw materials. The basic becomes that as a result, the final components of the finished product intended for implementation are determined. The characterizing cost is allowed to boldly contribute to fixed spending incurred for the production of the product.

The second section includes any costs that are recognized as indirect. The main distinguishing characteristics consists in their direct connection with the process of manufacturing a particular product. However, they cannot be attributed to some particular commodity party or products.

The procedure for the formation and distribution of expenses

The distribution and formation of expenses is made in accordance with the principles established in the organization itself. They can be determined individually.

There are two most common options, on the basis of which expenses are distributed and formed properly. There is a method of proportional distribution. In this case, expenses must be compiled by direct production costs.

When using the second basic scenario, they relate to the level of wages of employees of the enterprise.

Differences of all-industrial and general expenses

The general and promotional costs include any indirect costs that are directly related to the organization and implementation of the manufacturing process. Them main feature It is impossible to attribute them to a particular category of products. It is simply unproductive from an economic point of view and is irrational.

Overall costs are called still commonwithic. Any company cannot do without them when organizing work on maintenance and maintenance of production at the proper level. They are also included in the costs necessary for supervision and management of production processes.

In contrast, generality costs relate to the costs of the enterprise that are used exclusively to control the production process and its components.

What includes common expenses

It is clearly described in the form of the following items.

This type of cost can be classified additionally by typical nomenclature. In this case, it will be possible to highlight the following categories:

• financial expenses
• spending on the remuneration of specific workers
• costs for compensation for existing social needs
• means on shock absorption
• taxes and fees
• payment of services for organizing auxiliary type of production
• costs having a pronounced non-productive purpose
• other expenses

In addition, all of these divided into those needed to organize economic, serving and managerial personnel.

The cost of costs can be clarified by IFRS

It is worth noting that certain types of indirect costs are not determined by the Regulations on accounting. At least such a situation with russian standardBut internationally drives their exhaustive decoding.

IFRS indicates that it is possible at the legislative level to attribute to indirect types of expenses. They are counted:

This list is considered to be international, it is quite possible to use when working on russian territory. Possibility of use international standards present in the norms of domestic law, for example, in a position regulating financial policy Enterprises of any form of ownership. Additionally confirmed by the order of the Ministry of Finance, published in 2008.

The corresponding clause is determined by the concept of cost recognition time. On it, costs should be attributed to the reporting period in which they were directly implemented.

It is important to remember that all costs incurred by the enterprise are considered to be the costs of production under the implementation provided by the relevant treaties. If costs describe exclusively upcoming work, they are included in future periods.

Concept and classification

Indirect costs among themselves are divided into another two species. If everything is clear with general production, then the general waste is classified by those that are officially conducted in the arrangement of management processes.

Describing the structure of fundamental production spending, two basic varieties are distinguished - general production and general economic.

Table 1. Example of two types of costs.

It is according to such a principle that all spending in enterprises are classified.

On video cost classification:

Distribution methods

For competent expense management, which can be attributed to the category of generality, a special statement is conducted. The most common method is associated with the phased diversity between all the objects without exception, based on the income level of employees representing this sector.

Often, it is necessary to face the fact that certain types are limited in the form of limits or other types used in the tax system.

When writing off any expenses in different directions economic activity Initially, a clear division on unfinished and finished commercial parties is organized. A special part is allocated to pay for auxiliary work, as well as the cost of services.

As a result, processes in individual workshops and departments are being implemented, various methods are used in practice for which these costs can be distributed:

It is noteworthy that whatever method is selected, a single algorithm is used:

1. The list of spending for a certain period is allocated from the accounting register.
2. The summation of elements based on the formation of the level of expenses in determining economic Strategy Enterprises.
3. Set the parameter that provides the desired result.
4. The total amount is calculated based on individual basic elements.

The choice of a certain method depends on the industry in which the enterprise is represented.

How to analyze

Analysis in this area is produced to find reserves capable of reduced cost. It is important to determine its structure to establish individual types of costs.

It is made by comparing the real magnitude of all types of indirect expenses per ruble of the trading party. It is important to see how the results will change in the dynamics.

How the norm is determined

Set the norm is necessary in several cases:

• clarifications of the main plan
• reduced costs
• tracking spending
• development of specific steps aimed at reducing costs

During the rationing, more priority costs are chosen. This analyzes:

• costs incurred, including data for a certain period of time
• calculating the parameters of each individual article in the total amount of expenses
• distribution depending on the specific weight
• regulation allowing to highlight the most pressing parts

This leads to optimization and savings.

Accounting

In accounting all cost information is generalized that it helps to reflect:

Accounting is recorded by spending related to cost management costs and its organization. The key parameter for which spent comes here is the irrationality of their inclusion in the cost of products.

Score 26.

It is in it that data is displayed. It was specifically introduced to generalize information on managerial waste, not related to the manufacture of products.

It includes:

• costs for the content of employees who are not directly related to the release of a particular product
• tracts on the administrative apparatus and related expenses
• contributions for audit services, receiving advice from professionals

As a result, only managerial and administrative costs come here in many enterprises.

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Main properties 26 accounts

The key characteristic of the account becomes its orientation on, for example, it includes trusts for protection. Ignoring that the post is usually attached to a specific object.

It can also be paid to the remuneration of technical and engineering workers attached to a specific workshop or construction site.

Typical wiring

Wirings 26 reflect operations that are not related to the production process.

Consumables in this case may be included in the act of services rendered, salary statement, an advance report.

The limit-election statement includes work related to auxiliary production, write-off semi-finished products (see Table 2).

On the use of 26 accounts Watch the video:

Examples

Take a conditional company that maintains construction activities. At the end of the month, it was the following write-offs:

• for the main production by 1.5 million rubles
• for auxiliary production by 0.3 million rubles
• for production expenditures by 1.7 million rubles
• according to the total costs of 0.4 million rubles

To establish what part of the costs specified in the last paragraph should be attributed to the auxiliary and main production, the following calculations must be done:

1. On the main production: 1 500 000/1 700 000 * 400 000 \u003d 352 941 ruble.
2. For auxiliary production: 300 000/1 700 000 * 400 000 \u003d 70,588 rubles.

When the account is applied 25

Its use is not so common, as it can be considered justified only in those situations where the technique and equipment of the enterprise are simultaneously used on different objects.

In such a case, the costs of insurance, operation, maintenance, repairs are taken into account in the composition of all-industrial expenses. As a result, these costs are managerial and administrative costs.

Principle of writing off

The most common option is to write off on account 20 by transfer in full with 26 accounts. This method is applied if the company manufactures some kind of product.

An alternative option is to write-off on subaccount 2. This is relevant for productions that are not directly related to product manufacturing.

Write-off by the "Direct Coast" method

This option is widespread in last years. Focusing on it, the accountant includes all types of spending in the cost price, except for general economic.

The obvious plus is able to issue and establish the immediate pattern between the spent and the occurrence of production processes. Declaration of write-off on account 90.

Production cost

The variation of the cost, which includes generality and general production costs. On large industrial enterprises This may also include public spending, as well as money aimed at innovative research, losses from paying interest on loans.

A separate line is carried out spending on maintenance and standardization.

Tax account

When compiling tax reporting should be highlighted direct and indirect expenses. The list of spending related to the manufacture of products, the payer is free to determine on its own.

The qualifications defined by it will allow to be carried out later tax base. Legislative enterprise is allowed in this use situation. different variants calculation.

Example of calculating the allocation of generality costs

Suppose the volume of costs at the end of the month amounted to 437,000 rubles. At the same time, the company provides repair services. It is necessary to determine the coefficient on which the cost plan will be based.

The manufacturing calendar states that during the year there were 1,980 working hours. In annual terms, this indicator is 165.

The magnitude of the photo is 35,000 rubles. Calculate the coefficient: 437 000 / 35,000 \u003d 12.49.

How to reduce general expenses

Due to the effective reduction in these articles, it is possible to reduce spending on the purchase of auxiliary materials, to preserve economic needs.

General expense type of costs - important element To organize any form of ownership. It is necessary to understand how to count them correctly and use.

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