Program 1C is an excellent tool for calculating the cost, and therefore, the faithful friend and assistant accountant. But to work correctly, in the program you need to produce correct initial settings. About how to do it correctly, we will tell us in our article by an example of a particular organization that is engaged in tailoring curtains.
Program initial settings
Look at the accounting policy (Fig. 1).
In manufacturing plants, the main account of the account is usually established 20.01 "Basic production". We also need to specify the checkboxes "Product production", "Performance, provision of services to customers." Next - configuration of indirect expenses. In our organization, accounts for accounting of 25 "general production costs" and 26 "general expenses" are used. To close 26 account accounts, 2 options are provided: either we close accounting costs for account 90.08 (Direct-Kosting method), or at the expense of 20.01, while they are taken into account in the cost of release. Crossing the hyperlink "Methods of allocating allocating and general expenses"(Fig. 2), we must set distribution databases for accounts 25 and 26 (if we do not use the Direct-Kosting method).
The database of the distribution should serve as that is necessarily used within a month, otherwise the distribution of expenses will not be made. For example, we indicate the database of the distribution "direct costs" - this means that without the existence of turns on the debit of 20 accounts we will not close 25 accounts.
Also, to calculate the cost, we need to start the nomenclature groups (there may be any amount, depending on the activities of the company) in the Handbook of the Nomenclature Groups. What are they needed for?
Nomenclature groups are some elements that serve to collect costs and calculating the cost of the product or the type of services rendered.
We produce ...
So, we buy material for sewing the curtains document "Arrival of goods" and make out the costs of its delivery document "Admission of additional. expenses. " These costs are included in the value of the material. Also monthly, we are exhibited for renting the premises. They must be taken into account in the cost of products, therefore, in the document, we establish the cost of the cost of 20.01 and choose the nomenclature group "Curtains".
Release finished products Will be implemented by the document "Replacement Report". Let us create it the end of the month. It should be borne in mind that only the planned price of release is indicated here. It is installed manually by calculations. economic Services Companies.
By the way, for a planned price, you can set a general setting: specify the currency, rounding order and the method of incorporating VAT. To do this, go to the "Directories" section - "Types of Ranchette Prices".
In addition, on the "Materials" tab, we can either manually indicate the resources involved (direct costs) that went to production, or they will be filled automatically according to the specification.
We analyze expenses
Within a month, we collect the costs of account 20 (direct), 25 and 26 (indirect). This will help us with such documents as: the receipt of the service, the requirement of the invoice, the accrual of salary and contributions, etc. (Example in Fig. 3.4).
It is in them we specify debit account costs. According to the terms of our accounting policies, the 20th and 25th account participate in the formation of the cost of finished products. 25 The score closes at the expense of 20 accounting and tax account. The 20th score later closes by 90.02. The 26th score is also closed completely at the expense of 90.08 on accounting and tax accounting at the end of the month.
Calculation of cost
So when all material costs Refilled, the salary of the staff is accrued, the production of production documents are carried out, you can start calculating the cost.
The process of calculating the cost of production is automated in the "Closing of the Month" processing.
The regulatory operation "Closing accounts 20, 23, 25, 26" calculates the amount of actual costs for each nomenclature group and reveals deviations between planned prices and actual. For a visual calculation of the cost in the program, the program provides a certificate of "cost of released products" (it can be found here, in the closing of the month, by the "Help-calculations" button) (Fig. 5).
The deviation of the actual cost from the planned is reflected in the account of finished products. In our case, the cost of products increases due to the exceeding the actual costs (Fig. 6).
The amount of material spent on the production of the finished product (curtains) is also very well traced in the certificate of calculation "Calculation of the cost" (Fig. 7).
We considered the calculation of the cost on the example of a particular organization. We hope our material was useful for you. If you have additional questions, you can ask them in our online consultant, which is in the lower right corner. Good luck with business!
With pleasure!
The profit of any trading company always depends on two factors: turnover and margin. Expansion of sales markets, increased sales, product turnover managers and the main goal in this process are engaged in this process - the more, the better. Increase the company's turnover - the main task of the sales department of all companies engaged in commercial activities. But it is not all on the path to profit. Sell \u200b\u200bin zero or in minus, even very much unprofitable. Therefore, with the cost of the inverse relationship - the smaller the cost, the better, the greater the difference between the selling value of the goods and the costs associated with its acquisition. In fact, the increase in margin by reducing the cost of products for many companies is almost the only source of increasing profits, because In the competitor market, a constant increase in prices and balancing afloat at the expense of the buyer's pocket can play a keen joke with the clients of the company, which will gladly go out to the competitor, for lower prices. So very an important factor In the competitive struggle of modern Ukrainian companies are competent retail price managementwhich finally depend on the cost of purchased products.
The classic cost of the cost of goods of the trade company is equal to:
Cost price \u003d purchase cost + logistics costs + dr. Variable expenses
Under the cost of logistics are the costs associated with the delivery of goods to the warehouse, recycling, storage, delivery of goods to customers. Very convenient if the goods supplier lays transport costs immediately into products. It simplifies the calculation of your vacation retail prices.
Of course, the activities of the trading company can not do without technical supportWith which you can manage the cost, price calculation, analyze profitability, summarize, etc. One of these tools is the program 1C.in which it is good enough, in our opinion, implemented cost accounting. The program is equipped comfortable tools To view the cost of both a separate document and document groups for the period. To see the cost of a separate transaction in 1C, it is sufficient to do as shown in the figure below:
Figure below shows the result of the action performed. Showing the cost of realized products is minorlyactively. In this way in 1C, you can see the cost of any document.
Tie sales prices for purchase
From our example, it can be seen that the amount of the document is 391,20 UAH., And the cost is 59.56. This means that on this transaction we earned 391,20 - 59,56 \u003d 331.64 UAH. I would like to note that the cost of the same product in different documents can be different. This is due to the fact that different parts of the goods are written off. For example, in document No. 1, the goods from the party number 5 were brought off, and in document No. 2, the same product was written off from Party No. 6. Parties - nothing else as documents for which the goods are credited to the program, i.e. - Document receipt of goods. But how do you ask you to hold the margin (profitability) at a level, for example, 20% in the event that the cost of products in the documents is different? Specifically, and exactly 20% in no way. But if you bind in 1C purchase prices to your trading charge, it will turn out that you will sell the goods based on the latest supplier's purchasing price database and your trading charge.
For example: Procurement price *% Saltles \u003d Correct sale price
50,05 * 20% = 60,06
70,20 * 20% = 84,24
Those. It turns out that whatever procurement price, margin (profitability) is always the same and equal to 20%. This, of course, is all simplistic.
In fact, there are nuances that will somehow reject your planned profitability from planned indicators.
In 1C there is also the opportunity to watch the cost of realized products for the period of the report "Statement of parties in stocks in warehouses" and profitability (the ratio of the sales value with the cost of products) is a report "Gross profit". The first report is designed to analyze residues, cost traffic, and the second - to provide data on how much we earned. Examples of the two report are shown below.
As you can see, in 1C enough funds for taking into account the cost, summing up the results of activities, control of profitability, etc. At the request of users of the program, control can be carried out quickly or closing the accounting period to summarize. About other features of working with the cost of 1C, price management, calculating profitability Contact us through the feedback form. We will be happy to help you.
Analysis of the cost of production has exclusively important. It allows you to identify the trends of changing this indicator, the implementation of the plan in its level, to determine the influence of various factors on its increase and on this basis to evaluate the work of the organization and establish reserves to reduce product costs. In this article, K.E.N., Art. Lecturer of the Department of Accounting, Analysis and Audit of the Economic Faculty of Moscow State University. M.V. Lomonosov, consultant expert accounting V.Yu. Savin (Infoteks LLC) considers the possibilities of the program "1C: Accounting 8" to calculate the cost of finished products.
Calculation of the cost of finished products is performed automatically at the time of the document . The list of regulatory documents of the system is available through the menu Operation - Rules Operations.
When using processing Closing of the month Creating and changing the document Regulatory operation: Closing accounts 20, 23, 25, 26 Performed through point , the third group of regulatory operations (Fig. 1).
Fig. one
Consider the settings of the program affecting the calculation of the cost. First of all, it is installed Settings for accounting parameters and Accounting Policy.
Account settings can be set through the menu Enterprise - Setting the accounting parameters. On the tab Production The type of planned prices is set, which will then be automatic to be used by documents reflecting the production of products. By type of prices will be determined by the cost of products produced during the month.
At the end of the month, the regulatory operation Closing accounts 20, 23, 25, 26 Determine the actual cost of released products and will adjust the value of the finished product, which was produced within the month of the planned value.
Turn to the parameters Accounting policies organizations* affecting cost calculation (menu Company - Accounting policy - accounting policy of the organization).
Note:
* In "1C: Accounting 8" in one information base, you can keep records of activities of several organizations and individual entrepreneurs. At the same time, general directories of counterparties, employees and nomenclature are used, and the reporting is formed separately.
To proceed to the settings affecting the cost of production costs, select the bookmark Production.
To the closing settings of cost accounts, on the tab, in particular, is setting The inclusion of general expenses in the value of the implementation. Product. If flag According to the method "Direct-Kosting" Rounded, then all costs from account 26 will be debited on account 90.08.1 " Management expenses By activity with the main system of taxation. "
Consider also setting Establish methods for the distribution of overall and generality expenses. Click on this button opens the information register Methods for the distribution of general production and general expenses. The register includes closing rules 25 and account 26, if the Direct Costeding method is not used (for example, setting the closure of account 25 on account 20 is proportional to the labor remuneration fund of the work of the main production).
It is important to note that the program presents only one method of distribution of costs accumulated on the nomenclature group between the nomenclature positions issued for the month of finished products. The amount accumulated on the nomenclature group is distributed between the individual nomenclature positions in proportion to the planned cost of their release.
Example
The planned cost of the unit is fixed by the document. Setting prices. Nomenclature (menu Enterprise - Products - Setpoint Price Nomenclature).
A document is used to reflect the economic operation for production Replacement report (menu Production - production report for shift).
When filling out the document Replacement report The program automatically determines the current planned price established by the document. Setting prices. Nomenclature, and makes it in the column Price (planned).
When conducting a document Replacement report Forms wiring, reflecting the release of finished products according to the planned cost. As a result of the document Replacement report From 12.06.2012 on account 43 "Finished products" in a planned assessment (1 000 rub.) The release of 100 pieces of finished products "The" delight "white chair" (the amount is 100,000 rubles).
At the same time, the costs of the "Nomenclature Group" of the entrance of the "delight" chairs were written off from account 20.01 "Basic production".
One nomenclature group (in our example - the "delight" chairs ") can correspond to several types of finished products (" chair "delight" white "," chair "delight" Red "," Chair "delight" black ").
In the context of the nomenclature group "Armchairs" delight "" on the debit of account 20 (Fig. 2), the actual costs relating to the release of three types of finished products are accumulated during the month: "Chair" delight "White", "Chair" delight "Red" and "Chair" delight "black".
Fig. 2.
At the end of the month, it is necessary to calculate the actual cost of released products according to the nomenclature group "The Armchairs" delight "and conduct the adjustment of postings on the production of products, which for a month were formed according to the planned cost.
Regulatory operation Closing accounts 20, 23, 25, 26 This task is solved as follows ( special attention In the above algorithm, we will pay the formation of the cost of released products "The Armchair" delight "White").
Document Regulatory operation: Closing accounts 20, 23, 25, 26 Performs three groups of operations related to the closure of cost accounts and calculation of the cost of issued products:
Write off the general costs of the "Direct Cosnow" method on account financial results - without distribution;
Distribution of general production costs between the nomenclature groups of the main production (the distribution base is set in the settings Accounting policy organization);
The distribution of the amount of actual costs (minus the remainder of the unfinished production), taken into account in the context of specific subdivaries and the nomenclature group, between the finished products released during the month - the distribution base planned cost (Fig. 3).
Fig. 3.
As mentioned, the closure of account 26 "General expenses" to account 90.08.1 "Management expenses on activities with the main system of taxation" is made in our example according to the Direct Costing method. All costs of the Directorate, Accounting, etc. (Depreciation of the equipment, advertising costs, other expenses, etc.) from account 26 "general expenses" are debited on account of the financial result of 90.08.1.
To decrypt information about debiting costs from account 26, you can use a specialized report Help - calculation "Write-off of indirect expenses" (menu Reports - certificates calculations, (Fig. 4)
Fig. four
All costs from account 25 "general production costs" are written off at the expense of the cost of basic production - account 20. At the same time, there is an automatic distribution of costs accumulated on each division on the account 25 "general production costs", between the nomenclature groups produced by the corresponding division from account 20 "Primary production".
The amount of costs in account 25 "general production costs" to the distribution by the division "Wooden furniture production workshop" is 30 063.58 rubles. (Fig. 5)
Fig. five
Distribution base between nomenclature groups of account 20.01 "Basic production" is stored in the register Methods for the distribution of general production and general expenses. In our example, for all invoices of the account 25, "general production costs" is established single base Distributions - by the wage foundation.
To decrypt information about debiting costs from account 25 "Objective costs" you can use a specialized report Help - calculation "Distribution of indirect expenses" (menu Reports - certificates calculations, Fig. 6).
Fig. 6.
According to the nomenclature group "Armchairs" delight "" during the month, two nomenclature positions were issued: "The chair" delight "White" and "chair" delight "Red".
The amount of actual expenses over the nomenclature group "Camoras" delight "can be obtained using the standard report Broadcase statement How the balance at the beginning of the month plus debit revolution for the month. The amount of costs on the "delight chairs" amounted to 482,405,37 rubles.
To distribute the costs of the cost of the nomenclature group "Armchairs" delight "", the program uses the planned cost of products issued during the month of production, relating to this nomenclature group as the distribution base.
This distribution step can be checked using a specialized report Help - calculation "Cost of products issued and manufacturing services provided" (menu Reports - certificates calculations, Fig. 7).
Fig. 7.
To obtain in the printed form of calculation of the cost of products produced, you can use a specialized report Help - calculation "Calculation of the cost of products and services" (menu Reports - certificates calculations).
The report provides detailed information on the costs that have formed the actual cost produced in the month of products. At the same time, information on the amounts of direct and indirect costs is presented in the report by individual lines. At the end of the table, information is displayed about the cost remaining in incomplete production at the beginning and at the end of the selected month.
- cost is calculated by nomenclature groups
- costs for costs are distributed in proportion to the planned cost
Therefore, before the calculation you need to define a list of nomenclature groups and set planned prices for manufactured products.
The calculation itself is performed by processing the "closing of the month".
Setting the calculation of cost in 1C
Nomenclature groups can be as much as (Fig. 1). You can create a nomenclature group not only for each type of product, but also for each unit of products (reference books - income and expenses - nomenclature groups).
The planned prices are set in document 1C "Setting the price of the nomenclature" (warehouse - prices - price installation).
There is another important feature - in the program 1C 8.3, not only the cost of products is calculated, but also the cost of materials. What does it mean? The cost of components can be increased by additional expenses (Fig. 3).
For example, if the price of a material is indicated in the parish invoice, equal to 10 rubles, this position can be written in production much more (shipping costs, insurance, "customs clearance", etc. will be taken into account.).
Figure 4 shows the wiring for which the cost of timber and lumber in the warehouse is increased respectively by 1111.11 and 388,89 rubles.
In the closing processing of the month in 1C Accounting 8.3, to calculate the value of the materials there is a special item - "adjustment of the value of the nomenclature", this operation is performed before calculating the cost of products.
Checking cost
What else to do before calculating the cost?
- Check Account Policy
- Check account settings
In accounting policies, we look at the section "Income tax", "stocks" and "costs" (Fig. 4).
It is important here to properly set methods for the distribution of direct and indirect costs, as well as set flags of production and production services.
In the "Accounting Parameters" section, we check the items "Production" and "Reserves" (Fig. 5).
The type of prices must be selected by which the planned prices are specified in the Settlement price document.
Registration of production operations
What documents reflects the release of products and services:
- "Replacement report"
- "Provision of production services"
Both documents are in the section "Production" (Fig. 6). The implementation of the Services can also be reflected by the document "Sales (Acts, Overhead)" from the "Sales" section, but on this document the cost of services is not calculated.
Fig. 7 shows a release document. It indicates that it is released when, where, in what quantity, as well as accounting accounts, accounts and analytics of costs (the nomenclature group, the cost of costs).
In addition, in the document, you can specify direct costs ("Materials"), which is filled or manually, or automatically according to the specification data (if the Specifications Handbook is conducted).
It is important to comply with the compliance of analytics of issued products and costs. For example, if the products are released on the nomenclature group "Chairs", then the costs should be attributed to this nomenclature group. You can check on a ruble-salad statement for 20 accounts (Fig. 8).
And one more remark - nomenclature groups for production services should not be used for product release.
Indirect costs when calculating cost
Documents are used to account for indirect costs:
- Requirement-invoice
- Payroll
- Admission (acts, overhead)
- Depreciation (regulatory operation)
- Expense reports
Analysis of indirect expenses is also carried out on a revolving statement 25 and 26 accounts (Fig. 9).
Closing of the month in 1C 8.3 to calculate the cost
So, all settings are verified, the issues of the issue are decorated, the costs are reflected. You can proceed to calculation of cost. We call the processing "closing of the month" (Fig. 10).
As you can see, the program itself suggests a sequence of actions. Each operation from the list can be checked and twisted manually. When executing each item, the program analyzes input correctness, reports errors and issues recommendations for their elimination (Fig. 11).
This error says that some documents were reversed by rear. As a result of the wiring of documents introduced later than this number and using the data of the corrected document, could become irrelevant. To fix the error, it is enough to execute the item "Crouping of documents for the month".
When all errors are fixed and the closure of the month is successfully completed, you can form a certificate of cost calculation (Fig. 12). This reference, like other useful reports, is called from the section "Help-calculations" (Fig. 10).
On this, the cost of calculating the cost can be considered completed.
Based on: Programmist1s.ru
One of the most complex tasks in 1C is considered to be the correct setting of costs and calculating the cost of products in accounting. On how to configure the parameters and how to distribute the costs, we will talk in this article.
Types of distribution of expenses
The rules for the distribution of costs of production, both the main and auxiliary, is set in the docking "Accounting Policy". In 1C implemented the possibility of several types of distribution of expenses:
- "Excluding revenue";
- "Taking into account the whole revenue";
- "Taking into account revenue only in production services."
When using "excluding revenue," expenses will be written off absolutely for all services / goods. Even if the profit on these species did not affect.
When using the type of distribution "taking into account the entire revenue", the costs of services / goods, which are recorded in the document.
Using the type of distribution "taking into account revenue only by production services," costs will be charged exclusively for industrial services / goods.
Distribution of expenses
We analyze on the example the procedure for determining the cost of services / goods, in the case of using several types of distribution.
Dock "Provision of production services" shows the costs of the main and auxiliary type of production.
When conducting the dock, the price record is made about the price of the service / product in the special register "Production and services in planned prices".
Doc "Sales" reflects the implementation of products, both the main and auxiliary type of distribution, taking into account the entire revenue or without.
Calculation of cost is performed during implementation regulatory operation closure of the month on accounts 20, 23, 25, 26.
Records on the results of calculations
Distribution of expenses B. tax accounting The funds will be charged to the account of 90.08.1 "Management expenses on activities with the main tax system". And direct expenses for account 90.02.1
"The cost of sales on activities with the main tax system", after which the planning amount is separated.
Results of calculations
Besides accounting wiring Other data are entered into the information register. For example, it can be data of production calculations. The contents of the register can later be used to form a report "Help - calculation of the write-off of indirect expenses".
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