Perhaps the topic of costs is one of the most important in the life of a company. Neither the owners of firms nor tax office... For some, unnecessary costs are a decrease in profits. For others, unreasonable costs are tax reductions. The topic of cost accounting in accounting is very extensive, but we will begin to get acquainted with it in this article.

The concept of Costs ..., but is it one?

Reading books and textbooks on accounting, you can find that together with the concept of Costs, the concept of Expenses is often encountered. Yes, so often that even in the same sentence they sometimes appear together. You can think about the equality of these concepts. However, there is a fundamental difference between them.

Accounting costs- this is a decrease in the resource of the enterprise, but without losing it. Resources such as money, materials or others are exchanged for another resource or commitment. For example : We paid the supplier with money for the material received earlier - "the money turned into materials." Or they could first pay the supplier and thereby "fix" his obligation to us.
In any case, the resource "money" is not lost, but "converted" either into materials or into an obligation.

Accounting expenses- this is the irreversible transformation of the firm's resources to generate revenue. For example : Sold the product and gave it to the buyer. At this moment, the cost of goods is considered to be an Expense for the company.

Now that the fundamental difference between these concepts has been determined, one should be attentive to the events taking place in the enterprise so that for the words Costs and Expenses it is clear what their meaning is.

Names of Cost items and their groups

Any enterprise, seeking to make money, is forced to spend money and incur costs. The specific list of such costs differs from firms, but there are also general ones. For example, "office", "salary of workers", some types of taxes, "refueling cartridges", "electricity", "utilities", "rent of premises" and many, many others. Take a look at the list of specific cost items used in the two operating businesses.

list of cost items

costly items list

As you can see, the list is not limited by anything: the names of cost items depend on the accountant. Of course, you should adhere to three conditions:
a) the name should reflect the essence of the costs,
b) too much detail of the articles gives detailed analysis, but increases the complexity of registration,
c) the too generalized name of the cost item makes the work easier, but the possibility of detailed analysis is lost.

Along with the names of cost items, it is possible to combine them into groups. What is the name of the band? This question is always relevant for firms. Accounting suggests attributing each cost to one of five groups: "Material costs", "Depreciation", "Labor costs", "Payroll taxes", "Other".

If we take these five groups as a basis, then we will certainly lose the detailed cost analysis, since these groups are very generalized. The following "SAL By Account" report shows what the collected costs will look like.

Balance sheet for cost groups only

For purposes accounting that may be sufficient. But for the analysis of the activities of the enterprise, for the possibility of management decisions in such groups, detail is lost. The way out of this situation will be a special technique for filling out the list of costs. If we take the 1C Accounting program as a basis, then the "List of costs" reference book can be filled in as follows.

Reference of cost items by group

In each group that accounting offers us, we can enter any name of the cost item, thereby preserving the detail and the possibility of detailed analysis. Now the "SALT by Account" report may look like this.

Turnover balance sheet by groups and cost items

Accounts for Costs and Expenses

For cost accounting in accounting, you can find a whole list of accounts. If you write out the most basic ones, then the list will be as follows: 20, 25, 26, 44, 91.2, 90.2, 90.7-90.8. And this is how the settings of these accounts look in the 1C Accounting program.

Chart of accounts - list of expense and expense accounts

Cost and Expense Accounts work according to the principle: collect data and transfer it to financial results... Most organizations collect data within a month. And on the last day, the collected costs are transferred in a certain way to the financial result (closing of the month).

For some accounts, this path is straight into the financial result formula. For others, this path is not always straightforward. It also happens that the expense account in some cases goes directly to the financial result, and in others it goes all the way.

For example .
Account 44 goes to the financial result, at 90.7.
Account 91.2 is already a participant in the financial result formula.
Account 26 in some cases will go to 90.8, in other cases it will go to 20 and already there it will be "lost / included" in the cost of the product received. And when the products are sold, this cost will go to 90.2.
Account 25 also goes to 20 and is "included" in the cost of production.
The 20 score transmits its data in different ways. In some cases, the data goes to 40 account, in others to 43 and even immediately to 90.2

The number of cost accounts a firm uses depends on the type of activity. The most common situations are presented in the table.

Actions with Costs and Expenses

Many different events take place in the life of a company. For events related to Costs and Expenses, the following types can be distinguished: a) direct purchase, b) now Expense, in the future Expense, c) mandatory Expenses, d) Closing of the month.

"DIRECT PURCHASE". These are situations when a firm, making purchases from a supplier, immediately charges the amounts to cost accounts. The most common ones are buying a small amount of office supplies, refilling cartridges, renting premises, communication services, etc.

"NOW IS A COST, FUTURE A CONSUMPTION" These are situations where the path to the Cost and Expense accounts is through the previous postings.

Material assets are a good example. First, we buy them and record them on the appropriate accounts. However, material assets can deteriorate, can serve as raw materials and will be transferred to production, can be sold, and can be used for economic activity firms. In these cases, the cost material values begins to affect the financial result. The influence occurs due to the fact that their value falls on the Costs and Expenses accounts and further into the financial result formula.

How it looks in the postings, see the table

Another example is unfulfilled obligations. The company's interaction with counterparties is built on the relationship "goods / services - money". Since this relationship is not instantaneous, a gap arises that can be called obligations. Depending on the situation, the counterparty may have obligations to our company, or it may be the other way around - the company owes the counterparty.

Here are two common situations.
1. Our company paid a supplier counterparty and did not receive its product / service.
2. Our company sold (sold) the product / service to the counterparty-buyer and did not receive payment.

If the debts are not repaid, then over time, they can be recognized as unrealistic debts for collection or for which the term has expired limitation period... The company will attribute these amounts to other expenses and it will turn out that it has lost its resources.

How it looks in the postings, see the table

The list of other Expenses is wide and requires a separate study.

"MANDATORY EXPENSES" If we assume that the firm knows how to operate without using the direct purchase of Costs and Expenses, there will still be situations within the firm where Expenses are necessarily present. These compulsory expenses include: a) depreciation, b) salaries, c) taxes on the wage bill, d) some taxes.

How it looks in the postings, see the table

"CLOSING OF THE MONTH" The final result of all actions with the expense and expense accounts will be the "close of the month" event. It happens once a month and is the last of all actions.

The purpose of the "Month-end closing" event is to carry out two routine actions with expense and expense accounts and one with financial result accounts.

The first action is according to certain rules collect the sums on the accounts of expenses and expenses.
Second action - according to certain rules transfer the collected amounts to financial result accounts.
The third step is to calculate the Financial Result on the corresponding accounts and get the total for 99 accounts.

How it, in general, looks like in the postings.

Debit	Credit	Basic actions
		Depreciation of fixed assets and intangible assets (we collect additional)
		Deferred expenses (collecting)
20,25,26, 44,91.2		Accrual of interest on loans and credits (collecting additional funds)
		Calculation of taxes with payroll (collecting additional funds)
		Production costs are collected (closing account 25)
		Production costs are collected (closing account 26)
		Closing 20 accounts
		Additional accrual of actual cost for products sold, released in the current month
		Transferring collected management costs (direct costing method)
		Transfer collected costs for sale
		Income - the financial result of the main activity
		Loss - financial result from core business
		Income - financial result for non-core activities
		Loss - financial result from non-core activities

As a result, the final financial result will appear on account 99.
Profit if there is a credit balance on the 99th account.
Loss if there is a balance in Debit on account 99.

No company in its activities does not do without Costs. The topic of costs plays a key role in accounting. After all, future analysis and decision making depends on coming up with the structure and names of the Costs. The sum of the Costs determines the result in the financial result formula and, of course, the taxable profit. Activities dictate their accounts for Cost and Expense accounting. Moreover, each cost account has a set of rules for how it should be closed for financial results.

Let's start learning the basics of accounting from the site Money... One of its representatives is the accounting of funds in the current account. Perhaps this is the simplest ... ...

Purpose of the directory

The reference is used to maintain analytical accounting on accounts:

• 20 "Main production";
• 28 "Manufacturing defects".

These accounts are used in organizations to summarize information on the costs of production, products (work, services) which were the purpose of creating this organization. Cost items for production determine the structure of the cost, that is, from which elements it is made up, what part is accounted for by materials, what part is for wages, for the maintenance of machinery and equipment. The list of articles is established by the enterprise independently, depending on the nature and structure of production, but it should be remembered that when taking into account the costs of the main types of activity, their grouping by economic elements must be ensured. The reference book has a three-level hierarchical structure. This means that cost items can be broken down into groups and subgroups. For example, for production such general groups costs as:

• "Raw materials and (or) materials";
• "Purchased products, semi-finished products";
• "Manufacturing services third party organizations ";
• "Wage";
• "Social contributions";
• "Electricity costs for technological purposes";
• "Selling expenses";
• "Loss from marriage", etc.

These groups can be broken down into subgroups. For example, "Social contributions" to detail by type of deductions, - by type of service, etc. To what level you detail expenses - the level of detail is available to you when drawing up reports on them.

Before entering items into the directory "Production Cost Items", set the required attributes accounting policies organizations. To do this, use the button "Service" on the top line of the screen. Click on this button, and you will see the action menu, in which select the line "Accounting policy" and left click.

In the menu that opens, select the parameter value with the selection button "Base for the distribution of indirect costs"... This accounting policy parameter can take the following values: wages of production workers, material costs, the amount of direct costs, individual items of direct costs, revenue. Set the desired value and press the button "Install" and after setting the value, press the button "Close"... If you distribute indirect costs for individual items of direct costs, then after filling out the reference book, it will be necessary to mark the items for which the distribution of indirect costs, debited to account 20 from account 25 and (or if you use the method "Direct costing") from account 26 at the end of the month.

Data input

To call the directory open the window "Directories by clicking" the corresponding button at the top of the screen and in the menu that opens, click the Production Cost Items button. You will see a list of directory items "Production Cost Items"... This list is initially empty. Directory elements are entered in the form of a list. A special window does not open to enter a single element. Press a button on the command bar to enter an item or a button to enter a group. To enter a group, just enter its Name, for example, "Third Party Manufacturing Services".

Each group entered will be marked on the left with a yellow square with the sign "+" ... After entering all groups and subgroups, enter the elements themselves within the groups (subgroups). To do this, click on the yellow square to the left of the group. You will find yourself inside the group (instead of a yellow square with a "+" to the left of the group, the symbol of an open book will be highlighted).

Costing - calculation of the unit cost of a specific type of product.

This grouping allows you to determine the cost of production by structural divisions.

Costing allows you to determine the reserves for cost savings.

This grouping is detailed and specific, i.e. reflects the composition of costs depending on the direction of costs and their place of origin.

Costing is the basis for calculating the selling prices of the company

manufacturer.

The list of calculation items is called nomenclature of articles.

The nomenclature of expense items has some industry-specific differences due to the specifics of the industry.

The calculation of the cost of production in the Republic of Belarus is carried out on the basis of the "Basic Provisions for the Composition of Costs Included in the Cost of Products, Works, Services".

Costing articles are:

Raw materials and basic materials;

Returnable waste (deducted);

Auxiliary materials for technological needs;

Purchased semi-finished products, components, app. parts,

Fuel energy for technological needs;

The main wage production workers;

Additional salary;

Social contributions;

General production costs:

equipment maintenance and operation costs;

shop expenses;

Shop cost (the sum of all columns of items 1 to 9)

General running costs;

Loss from marriage (this item is only in the actual calculation);

Other production costs;

Total production cost is the workshop cost (Workshop)+ Articles 10, 11, 12.

Selling expenses.

Total full cost (production cost + st.

The shop floor cost is the sum of the costs of manufacturing products in a specific division (shop).

Production cost includes not only the costs of workshops, but also the costs of the entire enterprise, i.e. these are the costs from the initial operation to the delivery of finished products to the warehouse.

Full cost - total costs of production and sale (marketing) of products.

Into article "Raw materials and materials" include the cost of all types of raw materials and materials from which the product is made. The costs for this item are determined by multiplying the consumption rate of each type of raw materials and materials by the price of each type:

In addition, this article may include transport and procurement costs (TOR). It is allowed to single out the TKR article as an independent article.

The cost is deducted from the total cost of raw materials and basic materials returnable waste at set prices. They are shown in a separate item in the cost estimate.

Into article "Supporting materials" include the cost of materials that are not included in the product, but which it is impossible to do without.

To Article "Fuel and energy for technological needs" include the costs of all types of fuel (solid, liquid, gaseous) and energy (thermal, electrical, cold) received from the outside or generated by the enterprise itself and consumed for technological purposes. The amount of expenses under this item is determined by multiplying the consumption rate by the price of fuel, taking into account the procurement and delivery or the tariff for various types of energy.

If electricity and cold are generated on their own (in their production units), then the amount of expenses for this item is determined by multiplying the consumption rate of a particular type of energy by the workshop cost of a unit of energy.

Into article "Basic wages of production workers" include the remuneration of workers engaged in the manufacture of this type of product. They also include a bonus from the wage fund and various additional payments.

Into article "Additional wages of production workers »Include salaries for remuneration for unworked time, but stipulated by labor legislation (the largest share is vacations).

Into article "Contributions for social needs »Included compulsory deductions from the wage fund to the fund for social protection of the population and compulsory insurance against industrial accidents.

All the items of expenses discussed above are straight.

These costs are determined without much difficulty in a straightforward way based on primary documents.

Harder to calculate indirect costs, which consist of several simple cost elements and are associated with the production of not one, but several types of products. Thus, for all these calculation items, first, cost estimates are made according to the nomenclature provided for by the industry instruction, and then they are distributed among individual types of products in proportion to some base (most often this is the main wage of production workers).

Into article "General production costs" includes costs for the maintenance and operation of equipment (PC and OE) and shop floor costs

PCand EO include:

depreciation;

maintenance, operation and repair costs production equipment, shop transport;

wear of the MBE.

In most branches of the agro-industrial complex, these costs are attributed to certain types of products in proportion to the basic wages of production workers.

In some industries, it is proportional to the mass of products produced.

And there are industries where these costs are distributed in proportion to machine-hours of equipment operation.

The methods used to allocate these costs have their drawbacks.

Today, the most widely known method of estimated rates for one machine-hour of work by groups of equipment. But this method is time consuming in calculations.

Shop floor costs include costs associated with maintaining and managing the shop floor. This includes:

Maintenance costs of workshop buildings;

Amortization;

Repairs of buildings, structures, inventory;

Remuneration of labor of shop personnel;

Expenses for testing, experiments, research, rationalization, invention, labor protection.

Distributed between individual types of products in proportion to a given base.

To Article "General running costs" include the costs of managing the entire enterprise and the organization of production as a whole. This includes:

Staff salaries;

Depreciation;

Travel expenses;

Postal, telegraph and telephone charges;

Occupational Safety and Health;

Personnel training.

Into article "Loss from marriage" includes expenses calculated taking into account whether it is a final marriage or a recoverable one. Reduce the total amount of losses of the amount recovered from the guilty marriage, and the amount of rejected items of labor entered into the warehouse.

This item is absent in the standard and standard cost estimate.

The article "Other production costs" plan deductions and costs for R&D, costs for standardization and other costs not included in the previous items.

To Article "Commercial expenses »Include the costs associated with the sale of finished products, the cost of packaging, delivery, loading into a vehicle and other costs associated with the sale.

If these costs cannot be directly included in the cost of certain types of products, then they are distributed in proportion to the production cost or the amount of products sold.

The costs included in the cost of production are always specific. They are diverse, they participate in the formation of the cost in different ways, therefore, in order to plan accounting and calculate the cost of production, it is customary to classify all costs according to certain criteria.

The classification helps to study in detail the composition and nature of costs, to strengthen control over their formation.

Classification means combining costs into homogeneous groups according to specific criteria:

I According to their role in the production process, all costs of the enterprise are divided into:

The main ones are technologically inevitable costs associated with the manufacture of products (raw materials, materials, workers' wages, etc.);

Overhead is the cost of organizing and managing production. They are also inevitable, since without them the production process cannot be carried out (remuneration of management personnel, depreciation of buildings and structures).

Depending on the level of detail:

Simple homogeneous - these are costs that consist of only one type of costs (raw materials, wages);

Complex complex - they consist of several types of costs (general production costs, selling costs, etc.).

IIIBdepending on the time of occurrence:

Current period expenses;

Deferred expenses are those expenses that arise in a given period, but are subject to repayment in the next period by gradually attributing them to the cost of production (expenses for the development of new industries, new equipment, marketing research);

Forthcoming expenses are those expenses that are included evenly in the cost of production by means of reservation (release).

IV toreasonableness of costs:

Rational costs;

Irrational costs (direct losses).

V By the method of including costs in the cost of certain types

products:

Direct costs - these are the costs that are associated with the production of specific types of products and they can be directly attributed to the prime cost of these types of products on the basis of primary documents; ^ WITH<М ■

" orcifbu '

Indirect costs - these are the costs that are associated with the production of all products, which means that it is impossible to immediately attribute them to the cost of a unit of a specific type of product. They are accumulated during the reporting period, and then distributed among individual types of products in proportion to the established base (in proportion to the main

wages of production workers).

VI Depending on the change in the volume of production:

Variables - these are costs that change in proportion to the change in the volume of production (raw materials, materials, workers' wages);

Permanent - they are relatively stable with changes in the volume of production (costs associated with the maintenance and management of production).

This division of costs is of great importance in determining

critical volume (break-even point).

VII By role in the production process:

Manufacturing, that is, associated with the production process.

Non-production (commercial) costs associated with the sale of products.

VIIIВaccounting planning and costing large

cost grouping mattersby economic elements

(cost estimate) and by cost item (calculation).

IX By the degree of influence of the team on the amount of costs:

Dependent on the work of the team - the costs associated with the level of organization, management and maintenance of production;

Independent of the work of the team (depreciation rates; tax rates included in the cost of production, etc.).

4 Indicators, structure and ways to reduce production costs

The main sources reducing the cost of production:

increase in the volume of production;

reduction of costs for its production by increasing labor productivity, economical use of raw materials, materials, electricity, fuel, equipment, reduction of non-productive costs, production defects, etc.

Reserves - unused opportunities to reduce the cost of production, which are expressed in factors.

Factors - the reasons under the influence of which the cost of production changes.

Intra-production factors(depending on the activities of the enterprise):

raising the technical level of production;

improving the organization of production and labor;

changes in the volume and structure of products;

improving the use of natural resources;

commissioning and development of new industries.

Non-production factors(do not depend on the activities of the enterprise):

change in depreciation rates;

change in rates of payment for resources;

social security contributions;

changes in tariffs for electricity, cargo transportation;

changes in prices for raw materials, materials, etc.

On the basis of the planned cost estimates of individual products and the planned production volume, the planned cost of marketable products is determined.

= v t ),

n - nomenclature of manufactured products.

In practice, they determine the cost of not only the commodity, but also the products sold. When determining the cost of goods sold, it is necessary to take into account that part of the marketable products of the previous period, this period, remained in warehouses.

Therefore, the cost of goods sold:

Srp == WITH TP - (WITH To - WITH n ),

where Ck, cn- the cost of finished goods in the warehouse at the end and beginning of the period.

A magnitude (Ck - cn) called the change in the balances of unsold products at cost, and it can be positive or negative.

In the practice of cost planning, an indicator is used that characterizes costs per ruble of marketable products- This is the most common indicator that makes it possible to compare the cost over a number of years.

NS NS

3 ^ = ^ = Z (Ci "v’ i) / Z (Ivva £ = 1 i = l

Where U, i is the selling price of the i-th type of product

Cost structure- the ratio of certain types of costs to the total cost of production.

Depending on the specific weight of certain costs in the total cost, production is distinguished:

material-intensive;

energy-intensive;

labor intensive;

capital-intensive, etc.

The structure of the cost of production depends on the technical equipment of production, which leads to an increase in PT (labor productivity) and causes a decrease in the cost.

The value of cost reduction lies in increasing the competitiveness of products in the market. Lower costs allow you to maneuver prices, increase profits, and therefore solve social issues of the enterprise.

Cost reduction is identified and analyzed in two ways:

by source - means what kind of costs should be saved in order to reduce the cost;

by factors - means what action is needed to carry it out.

Sources of cost reduction:

reduction in material costs per unit of production;

reduction in labor costs;

reduction of administrative and management costs;

®4. elimination of non-production costs and losses.

The amount of cost reduction due to the saving of material resources is determined:

where 1n- index of changes in material consumption rates;

1c- index of changes in prices for material;

Mind- the specific weight of the material in the cost price.

In labor-intensive industries, costs decrease when the growth rate of labor productivity outstrips the growth rate of average wages.

The cost change due to the saving of living labor is determined by the formula:

The amount of cost reduction due to a reduction in administrative and management costs is determined:

where Iayp- AUR index;

Ivnp - production volume index.

The following factors affect the cost reduction:

in-house:

raising the technical level, i.e. introducing new equipment, technology, reducing labor intensity and reducing losses due to equipment malfunctions;

improving the organization of labor, changing the volume and structure of production.

changes in prices for all types of resources;

changes in tariffs, depreciation rates;

The main purpose of the economic activity of a commercial organization is to generate income.

In accordance with clause 1 of article 2 of the Civil Code, entrepreneurial activity is:

• independent,
• carried out at your own risk,

activities aimed at the systematic receipt of profit from:

• use of property,
• sale of goods,
• performance of work,
• provision of services,

persons registered in this capacity in the manner prescribed by law.

At the same time, in order to determine the financial result of the company's activities, it is necessary to correctly record the business operations of the organization.

Production operations are one of the most difficult accounting objects. Accounting for expenses related to the cost of products (works, services) is necessary to form the final indicators of the company's production activities.

The types of such activities include:

• industrial production,
• food production,
• agricultural production,
• transport services,
• construction, many other types of production, provision of services, performance of work.

To make management decisions aimed at increasing profits and aimed at:

• efficient use of production resources,
• reducing the cost of manufactured products,

timely and complete calculation * of production costs is necessary.

* Costing is a calculation in monetary form of the cost of producing one or more units of products.

Currently, the procedure for accounting for production costs is regulated by many regulatory documents. Among them:

• PBU 10/99 "Expenses of the organization,
• PBU "On accounting and financial reporting in the Russian Federation",
• Chart of accounts for accounting of financial and economic activities of organizations and instructions for its use,
• other regulatory documents.

Unfortunately, all these documents do not give a clear idea of ​​the accounting procedure for production operations and do not take into account the specifics of various types of production activities.

Most of the sectoral instructions for accounting for production costs were developed in accordance with the Regulation "On the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services) and on the procedure for generating financial results taken into account when taxing profits" (approved by the Decree of 05.08.1992 No. 552), which does not apply since the entry into force of Chapter 25 of the Tax Code.

At this time, companies have to independently develop an accounting procedure for production costs, which must be consolidated in the organization's accounting policy for accounting purposes.

At the same time, in accordance with the Letter of the Ministry of Finance dated April 29, 2002. No. 16-00-13 / 03:

"Until the completion of work on the development and approval by ministries and departments of the relevant sectoral regulatory documents on the organization of accounting for production costs, calculating the cost of products (works, services) in accordance withThe programreforming accounting, as before, organizations should be guided by the current industry instructions (guidelines), taking into account the requirements, principles and rules for recognizing indicators in accounting, disclosing information in financial statements in accordance with those already adopted in pursuance of the specifiedProgramsregulatory documents on accounting ".

In our article we will consider the basic principles and some features of accounting for production activities at the present time.

GENERAL ACCOUNTING PRINCIPLES OF PRODUCTION OPERATIONS

For accounting purposes, the costs associated with the production of products, the performance of work, the provision of services are related to the costs of ordinary activities (clause 5 of PBU 10/99).

In accordance with clause 7 of PBU 10/99, expenses for ordinary types of production activities are made up of expenses:

• Acquisition related:
• raw materials,
• materials,
• goods,
• other inventories.

• Arising directly in the process of processing inventories for the purposes of:
• production of products,
• performance of work,
• provision of services,

and their sales.

When forming costs, it is necessary to group them according to the following elements:

• material costs;
• labor costs;
• deductions for social needs;
• depreciation;
• other costs.

Note:When organizing accounting of expenses by item of cost, it is necessary to establish and consolidate in the accounting policy for accounting purposes a list of items of expense (clause 8 of PBU 10/99).

According to the methods of attributing costs to the cost of products, works, services, the costs of the organization are divided into:

• straight (main),
• indirect (overhead).

Direct costs include those costs that are directly related to the production of a certain type of product (work, services).

Such expenses are expenses for:

• Depreciation of production equipment,
• raw materials and materials from which products are made,
• semi-finished products of our own production,
• the wages of workers directly involved in production processes, in the case when it is possible to determine what kind of product the worker is engaged in.

In addition, direct costs include costs associated with auxiliary production and service farms.

Indirect costs include costs that are not directly related to the production of specific products (works, services).

Indirect costs are general production and general business costs. Such expenses can be:

• depreciation of fixed assets,
• the salary of employees, either not employed at all in production processes, or in the case when it is impossible to single out for which specific types of products the labor of workers was used,
• Communal expenses,
• rental costs of premises and equipment
• other general production and general expenses.

Since the composition of direct and indirect costs, as well as the procedure for attributing them to the cost price, each organization determines independently, in the accounting policy in section "Procedure for accounting for expenses" you can fix, for example, the following provisions:

1. Production costs are accumulated on account 20 "Main production" with analytical accounting for types of items, types of production costs, departments.

2. General production costs are accumulated on account 25 "General production costs" and at the end of the month are debited to account 20 "Main production" with the distribution of costs by types of items.

3. Direct costs associated with the production and sale of goods of our own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis, or being a necessary component in the production of goods (performance of work, provision of services);
• The cost of semi-finished products of our own production used in production;
• The cost of finished products used in production;
• General production costs.

4. General production costs associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used for general production purposes;
• Depreciation deductions for fixed assets for production and general production purposes;
• Depreciation deductions for intangible assets for production and general production purposes;
• The cost of purchased goods and finished products used in production;
• Expenses for work and services of third-party organizations of a production and general production nature;
• Labor costs of the main production personnel with deductions for insurance premiums;
• Deferred expenses in the part related to general production expenses.

5. Work in progress in mass and serial production is reflected in the balance sheet:

• at the standard (planned) production cost (in accordance with clause 64 of the Regulations for accounting and reporting).

6. The distribution of general production (indirect) costs accounted for in the debit of account 25 "General production costs" is carried out in proportion to:

• proceeds from the sale of products (works, services), goods.

7. Administrative expenses accounted for in the debit of account 26 "General expenses" at the end of the reporting period:

• are not distributed between the objects of calculation and, as conditionally permanent ones, are written off directly to the debit of account 90 "Sales of products (works, services)" with distribution between product groups in proportion to the share of proceeds from sales (in accordance with the Chart of Accounts).

8. Selling and administrative expenses are recognized in the cost of products, goods, works, services sold (in accordance with clause 9 of PBU 10/99 and the Chart of Accounts):

• in full in the reporting year, their recognition as expenses for ordinary activities, with the exception of expenses related to the receipt of income in the future;
• expenses related to the receipt of income in future periods are accounted for as part of expenses of future periods and are written off when the income for which they were directed is generated;
• the decision to classify commercial and administrative expenses as deferred expenses, as well as to write them off as current expenses, is taken by the organization independently.

In accordance with clause 17 of PBU 10/99, expenses are subject to recognition in accounting. whatever from the intention to receive proceeds, other or other income and from the form of expenditure (cash, in-kind and other).

Both direct and indirect costs for accounting purposes are recognized in the reporting period in which they occurred .

At the same time, expenses are recognized on the basis of primary accounting documents:

• compiled according to unified forms,
• containing the obligatory details provided for in clause 2 of article 9 of the Law "On accounting" dated November 21, 1996. No. 129-FZ.

In accordance with the Chart of accounts of accounting, the costs associated with the production of products are recorded on account 20 "Main production".

PRODUCTION COST CALCULATION METHODS

When organizing production accounting, you can use the following methods (or combinations thereof) of costing:

• custom,
• transverse
• boiler room.

ORDERED METHOD applies when:

• small-scale production,
• "Custom-made" (unit) production,
• performance of work under construction contracts (paid rendering of services);
• production of technically complex products (shipbuilding, aviation industry, etc.);
• production of products with a long production cycle (construction, power engineering, etc.).

When using the order-by-order method, costs are accounted for in accordance with the estimate (costing) drawn up for a specific order or a group of similar orders.

For each order (group of orders), an estimate is formed (a costing card is drawn up). The organization independently develops forms of estimates and calculation cards and approves them in its accounting policy.

The estimate (calculation card) must contain:

• name and description of products, production services (works),
• a list of raw materials, materials, and other costs required to complete the order.

Costs for each order are recorded as the item progresses through the stages of production.

With the order-based method, on account 20, costs are recorded for each open order separately.

Direct costs that are directly related to the execution of the order are reflected in the debit of account 20 in correspondence with expense accounts. In this case, the wiring is done:

Debit accounts 20accounts 10/60/70/68/69 / pr.

Reflected direct costs for the execution of order No. 3 for LLC "Flyuger" (raw materials and materials, services of third-party organizations related to the execution of the order, remuneration of production workers, etc.).

Expenses accounted for account25 accounts 20"Primary production".

Expenses accounted for account26 accounts 20 accounts 90.2

In this case, these costs are allocated for each order in proportion to the cost allocation base. The selected distribution base must be fixed in the accounting policy for accounting purposes (clause 7 of PBU 1/2008).

In this case, you can choose one of the following distribution methods:

1. Issue volume- distribution in proportion to the volume of products and services provided in the current month, expressed in quantitative terms.
2. Planned production cost- distribution in proportion to the planned cost of products, services rendered released in the current month.
3. Salary- distribution in proportion to the cost of remuneration of basic production workers.
4. Material costs- distribution in proportion to material costs, reflected in the items of production costs, as material costs.
5. Direct costs- distribution in proportion to direct costs
   • costs of main and auxiliary production for accounting,
   • direct costs of the main and auxiliary production, general production direct costs for tax accounting;
6. Selected direct cost items- distribution in proportion to all direct costs by cost items.
7. Revenue- distribution in proportion to the proceeds from each type of product (work, services).

For general and general production costs, you can choose the allocation method, with details down to department and cost item. This is required in the case when for different types of expenses it is necessary to use different distribution methods.

Similarly, you can establish a general method of distribution for all expenses recorded in one account or in one department.

The assignment of indirect costs to the cost of production is reflected by the wiring:

Debit accounts 20"Main production" Credit accounts 25 (26)

General production (general) expenses were taken into account as part of production costs for order No. 3 for LLC "Flyuger".

TRANSMITTING METHOD is used to account for production costs, in which finished products are manufactured by processing raw materials (materials) in several stages.

When the structure of production is organized in such a way that each redistribution is carried out by a separate workshop (division), the cost is determined for each production division.

The object of calculating the cost with the alternating method can be both finished products and semi-finished products manufactured at each technological process.

The alternating method is used in any production processes in which groups of constantly repeating technological operations can be distinguished (food production, oil refining and chemical industries).

Accounting for material costs is organized in such a way as to ensure control over the use of materials in production, for this the following can be applied:

• feedstock balances,
• calculation of the yield of a product or semi-finished products, scrap, waste.

Semi-finished products obtained in one redistribution serve as the starting material in the next redistribution. In this regard, it becomes necessary to evaluate them and transfer them in value terms to the next redistribution, i.e., a semi-finished version of the consolidated accounting of production costs.

Evaluation of semi-finished products of their own production is also necessary because they can be sold as finished products to enterprises.

For its own production, semi-finished products are transferred from processing to processing at their actual cost. In many industries, an estimate is adopted at the estimated prices of the enterprise.

Cost accounting is organized by technological redistribution. This allows you to determine the cost of a semi-finished product and provide internal production cost accounting, in other words, organize accounting by cost centers and cost responsibility centers.

The costs of the work-in-progress balances at the end of the month are allocated on the basis of the inventory at the planned cost of the corresponding redistribution.

The costs of raw materials and materials are reflected on the basis of limit intake cards (form No. M-8) or invoice claims (form No. M-11).

In this case, the wiring is done:

Debit accounts 20"Main production" Credit accounts 10/21/60/70/68 / pr.

Reflected direct production costs (raw materials and materials, semi-finished products, services of third-party organizations related to production, remuneration of production workers, etc.).

Expenses accounted for account25 "General production costs" are debited on a monthly basis accounts 20"Primary production".

Expenses accounted for account26 "General business expenses" are written off monthly or in debit accounts 20"Main production", or in debit accounts 90.2 in accordance with the approved accounting policy.

All costs collected on the debit of account 20 form the cost of the finished product. When the finished goods are released to the warehouse, the cost price is reflected in the credit of this account in correspondence with the accounts for accounting for finished goods.

At the same time, the procedure for accounting for the release of finished products for each redistribution, order, process depends not only on the method of accounting for production costs, but also on the options for its assessment:

Using account 40. In this case, the debit of account 43 "Finished goods" indicates the planned cost;

Without using account 40 "Release of products (works, services)". In this case, the debit of account 43 "Finished goods" indicates the actual cost.

In the first case, within a month, as the finished products are released from the shops to the warehouse, the products are received at the standard cost.

In this case, the wiring is done:

Debit accounts 43"Finished products" Credit accounts 40"Release of products (works, services)"

Reflected the standard cost of the finished goods produced and posted to the warehouse.

At the end of the month, the actual cost of production is determined. It is reflected in the debit of account 40. At the same time, deviations of the actual cost from the standard are determined and written off.

In this case, postings are made:

Debit accounts 40"Release of products (works, services)" Credit accounts 20"Primary production"

Finished goods were capitalized at the actual cost;

Debit bills90.2 subaccount "Cost of sales" Credit accounts 40"Release of products (works, services)"

Written off the amount of negative deviation by the method "Red storno"(excess of the standard cost of manufactured products over the actual);

Debit bills90.2 subaccount "Cost of sales" Credit 40 "Release of products (works, services)"

Written off the amount of excess of the actual cost of manufactured products over the standard.

In the case when account 40 is not used, the actual production cost is recorded immediately on account 43 in correspondence with production cost accounting accounts.

In this case, the wiring is done:

Debit accounts 43"Finished products" Credit accounts 20"Primary production"

Finished goods were capitalized at the actual cost.

When using the planned cost accounting method, the prime cost of products (works, services) is formed based on the cost rate for each type of manufactured product.

The target price is determined in advance with the participation of the organization's technological services.

On the basis of these norms, normative calculation cards are drawn up.

During production, costs are accounted for at established rates.

In this case, the accounting policy must establish whether the organization will form the actual cost of finished goods and work in progress, or will reflect them at the planned cost.

Regardless of the method of calculating costs, at the end of the month, account 43 “Finished goods” reflects the actual cost of all manufactured products.

Direct and indirect costs during the month are collected on account 20 "Main production".

That part of the costs that is not attributed to the cost of finished goods (debit balance on account 20 at the end of the month) is the cost of work in progress.

The actual cost of a unit of finished goods transferred to the warehouse for the reporting month is determined as:

Actual unit cost of finished goods = (The sum of the actual costs of production of finished goods for the month, including work in progress at the beginning of the month - The actual cost of work in progress at the end of the month) / Number of finished products.

If the organization keeps records of costs at the planned cost, then the sum of the actual costs of manufacturing products is determined as:

The sum of the actual costs for the production of finished goods for the month (taking into account the cost of work in progress at the beginning of the month) = The sum of the costs for the norms for the month + (or "-") The sum of the deviations for the month - The actual cost of the work in progress at the end of the month.

The actual cost of work in progress in planned cost accounting is calculated by the formula:

Actual cost of work in progress at the end of the month = Cost of work in progress at the end of the month at rates +/- Sum of variances for the month.

The total cost of finished goods transferred to the warehouse for the reporting month is calculated using the formula:

Total cost of finished goods = Cost of a unit of finished goods * The number of finished goods handed over to the warehouse of the organization per month.

BOILER METHOD accounting for production costs is carried out throughout production as a whole.

Its information content is minimal: accounting can provide information only about what the organization cost for the production of all products.

Therefore, the boiler method of calculating the cost of production is the least common.

This method is convenient for small enterprises or for industries where homogeneous products are produced - the so-called single-product industries (for example, in the coal mining industry for calculating the cost of coal or shale in individual mines or open-pit mines).

There is no need for any analytical accounting in such cases. The cost of a unit of production in boiler accounting is calculated as the quotient of dividing the entire amount of costs incurred during the period by the volume of products produced in physical terms (by the number of units of products).

Direct costs directly related to the production process are reflected on the debit of account 20 in correspondence with expense accounts. In this case, the wiring is done:

Debit accounts 20"Main production" Credit accounts 10/60/70/68/69 / pr.

Reflected direct costs of production (raw materials and materials, services of third parties, wages of production workers, etc.).

Expenses accounted for account25 "General production costs" are debited on a monthly basis accounts 20"Primary production".

Expenses accounted for account26 "General business expenses" are written off monthly or in debit accounts 20"Main production", or in debit accounts 90.2 subaccount "Cost of sales" in accordance with the approved accounting policy.

In accounting and tax accounting, the procedure for recognizing production costs may differ. In particular, differences arise if:

• certain types of income and expenses that are reflected in accounting are not taken into account (accounted for in part) when calculating income tax;
• certain types of income and expenses are recognized in accounting and tax accounting at different times;
• to calculate income tax, the organization uses the cash method, etc.

In this case, there are permanent or temporary differences in accounting determined in accordance with PBU 18/02.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of the IA "Klerk.Ru"

In accordance with PBU 10/99 "Expenses of an organization", approved by order of the Ministry of Finance of Russia dated 06.05.1999, No. 33n, all expenses, depending on their nature, conditions of implementation and activities of the organization, are divided into expenses for ordinary activities and other expenses ( operating, non-operating, emergency).

Expenses from ordinary activities (when it is the subject of the organization's activities) include expenses associated with:

¦ providing for a fee for temporary use (temporary possession and use) of their assets under a lease agreement;

¦ granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property;

¦ participation in the authorized capital of other organizations;

¦ reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation deductions (except for depreciation deductions for the creation of non-current assets of organizations, for the preparation and development of new industries);

Operating expenses include all of the above expenses, if they are not the subject of the organization's activities.

Non-operating expenses include:

¦ fines, penalties, forfeits for violation of the terms of contracts;

¦ reimbursement of losses caused by the organization;

¦ losses of previous years recognized in the reporting year;

¦ the amount of accounts receivable for which the limitation period has expired, other debts that are unrealistic for collection;

¦ exchange rate differences;

¦ the amount of the depreciation of assets;

¦ transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

¦ other non-operating expenses.

The structure of extraordinary expenses reflects expenses that arise as the consequences of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

In relation to the reporting period, all expenses incurred by the organization can be divided into expenses of the current period and deferred expenses.

The expenses of the current period include expenses recognized in the reporting period in the production cost of products, works, services. Such costs may become expenses for ordinary activities if they are recognized in the reporting period in the cost of goods, works, and services sold. Costs in the current period that are not recognized in the reporting period are costs in work in progress.

Current expenses include expenses that were previously deferred, as well as expenses that have not yet been actually incurred, but are already included in the cost of production of products (works, services), i.e. reserved for the planned amount of upcoming costs. Reserved costs form special reserves, the funds of which are used as needed to pay holidays, repair fixed assets, pay annual seniority benefits, etc.

Deferred expenses include expenses that are incurred in the reporting period, but will be included in the production cost in future periods.

Such costs are recognized as deferred expenses and are to be included in the costs of production of goods (works, services) in subsequent months.

According to clause 8 of PBU 10/99, when forming costs for ordinary activities, they should be grouped according to the following elements:

v material costs;

v labor costs;

v deductions for social needs;

v depreciation;

v other costs.

For the purposes of management in accounting, the accounting of expenses is organized by cost item. The list of cost items is established by the organization independently.

The classification of expenses by elements and items is of great importance in the organization of analytical cost accounting, and therefore, it affects the algorithms for the formation of accounting indicators - expenses for ordinary activities.

Another significant classification is the classification of costs into direct and indirect.

When calculating the cost of certain types of products (works, services), both full and limited, both for reporting purposes and for management purposes (planning, pricing), costs are recognized as direct or indirect based on whether they can be attributed directly by way (based on primary documents) for the cost of the object of calculation (unit of production, a specific type of work, services, process, etc.) or not. If they can, then such costs are direct, if not - indirect.

In order to generate reporting, the organization must ensure that expenses are accounted for by operating and geographical segments in accordance with the requirements of RAS 12/2000 "Information by Segment", approved by order of the Ministry of Finance of Russia dated January 27, 2000, No. 11n. This means that when an organization operates in certain geographic regions or sells certain goods, produces certain products, performs certain works, provides certain services, and at the same time, its activities are subject to risks and revenues that are different from the risks and rewards of other regions, goods, products, works, services, such activities are subject to disclosure in the reporting.

If different risks are associated both with the geographic region in which the organization operates and with the type of product (goods, work, services), then the organization groups the information at its discretion: first by geographic regions, and then by operating segments or, first, by operating segments. and then by geographic region. The procedure for determining (allocating) segments consists in conditionally dividing all the activities of the organization into parts that, in the organization's opinion, should be presented in the reporting in order for the user of the reporting to correctly evaluate the information provided for the purposes of making decisions.

Classification of expenses in tax accounting

In tax accounting, expenses are divided into expenses related to production and sales and non-operating expenses.

The costs associated with production and sale include (Article 253 of the Tax Code of the Russian Federation):

v costs associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, purchase and (or) sale of goods (works, services, property rights);

v expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

v expenditures for the development of natural resources;

v expenditures on research and development;

v costs of compulsory and voluntary insurance;

v other costs associated with production and / or sale.

Non-operating expenses are determined by the legislator through the criterion of the absence of direct connection with production and sales and through a specific list of items that can be taken into account as part of non-operating expenses. The list of expenses is not closed. Therefore, any justified expenses, other than those directly listed, which are not directly related to the production and sale, can be accounted for as part of non-operating expenses.

The costs associated with production and sale are subdivided for profit tax purposes into (Article 253 of the Tax Code of the Russian Federation):

Material costs;

Labor costs;

Amounts of accrued depreciation;

Other expenses.

If some costs with equal grounds can be attributed simultaneously to several groups of expenses, then the taxpayer has the right to independently determine which group the expenses of expenses belong to (clause 4 of article 252 of the Tax Code of the Russian Federation).

If the taxpayer determines income and expenses on an accrual basis, production and sales expenses are divided into direct and indirect (Article 318 of the Tax Code of the Russian Federation). In connection with the amendments made in 2005 to Ch. 25 of the Tax Code of the Russian Federation from January 1, 2005, organizations are given the right to determine the list of direct costs themselves, fixing their decision in the accounting policy for tax purposes.

The Tax Code provides for the following direct costs:

v material costs in terms of costs for:

¦ purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

¦ purchase of components undergoing assembly and (or) semi-finished products undergoing additional processing;

v costs of remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of the unified social tax and the costs of compulsory pension insurance going to finance the insurance and funded parts of the labor pension, accrued on the specified amounts of costs of remuneration ;

v the amount of accrued depreciation on fixed assets used in the production of goods (works, services).

Direct costs also include the cost of purchased goods (Article 320 of the Tax Code of the Russian Federation) sold in this reporting (tax) period, and the amount of costs for delivery (transportation costs) of purchased goods to the taxpayer's warehouse - the buyer of the goods if these costs are not included in the purchase price of these goods. In connection with the amendments made in 2005 to Ch. 25 of the Tax Code of the Russian Federation from January 1, 2005, organizations are given the right to form the cost of purchased goods, taking into account the costs associated with their purchase.

Indirect costs include all other amounts of costs, with the exception of non-operating costs determined in accordance with Art. 265 "Non-operating expenses" of the Tax Code of the Russian Federation, incurred by a taxpayer during the reporting (tax) period.

In accordance with paragraph 2 of Art. 318 of the Tax Code of the Russian Federation, the amount of indirect costs for production and sales incurred in the reporting (tax) period in full refers to the costs of the current reporting (tax) period, taking into account the requirements provided for by the Tax Code of the Russian Federation.

In accordance with paragraph 3 of Art. 315 of the Tax Code of the Russian Federation, the following expenses incurred in the reporting (tax) period, which reduce the amount of income from sales, should be separately taken into account:

1) for the production and sale of goods (works, services) of its own production, as well as costs incurred in the sale of property, property rights, with the exception of the costs specified in paragraphs. 2 - 6 of this item;

2) incurred in the sale of securities that are not traded on an organized market;

3) incurred in the sale of securities traded on an organized market;

4) incurred in the sale of purchased goods;

5) related to the sale of fixed assets;

6) incurred by service industries and farms when they sell goods (works, services).

Cost composition in accounting

Clause 6 of Art. 8 of the Law "On Accounting" dated November 21, 1996, No. 129-FZ, requires the separation of costs into current and capital costs.

Current costs - expenses due to the factors of economic activity of this reporting period (one operating cycle).

Capital expenditures - business operations on the use of the organization's resources, carried out in this reporting period in order to generate income in the future and used during several reporting periods (in several production cycles).

The recognition of costs in accounting is influenced by the accrual principle, according to which the facts of the company's economic activities relate to the reporting period (and, therefore, are reflected in the accounting) in which they occurred, regardless of the actual time of receipt or payment of funds associated with these facts. For example, labor costs are included in the cost price not at the time the money is issued from the cash desk, but at the date the organization owes its employees a debt.

The list of costs included in the cost should be determined by the enterprise itself based on the economic content of the costs incurred. This right of the organization is enshrined in PBU 10/99 "Organization's expenses".

Composition of costs in tax accounting

In ch. 25 of the Tax Code of the Russian Federation reflects the principles of regulating the composition of expenses - in Art. 252, 253 of the Tax Code of the Russian Federation provides a list of expenses recognized for tax purposes and in Art. 270 of the Tax Code of the Russian Federation provides a list of expenses that are not recognized for tax purposes.

Each expense should be considered by the organization from the point of view of economic sense in order to form indicators of financial statements and from the point of view of tax sense for tax purposes.

In accounting, the main criterion according to which such expenses could be included in the prime cost is their production nature, i.e. participation in the production activities of an economic entity. At the same time, production should be understood as any activity aimed at generating income, and not just activities related to material production.

In tax accounting, the inclusion or non-inclusion of certain costs in expenses depends on whether the legislation allows such expenses to be recognized for tax purposes. It is far from always necessary to talk about an economic approach, although the Tax Code, in part one, proclaimed that every tax must have an economic basis (clause 3, article 3).

This reference guide will help you understand the correct reflection of the organization's expenses in accounting and tax accounting.