Handbook " Expenditures» in 1c accounting 8.2 Designed for analytical accounting on cost accounts. It is one of the most important cuts of analytical accounting in the system, and therefore it is important to use them correctly so that there are no errors when closing the month and forming reporting.
Consider the procedure for entering costs for the example 1C Accounting 8 Edition 3.0.
Unlike Boohalctery 7.7.Where for each cost account was provided for its directory of cost articles, in the G8, all articles are combined into a single directory, common for the following cost accounts:
- 08 "Investments in fixed assets»;
- 20 "Basic Production";
- 23 "Auxiliary Production";
- 25 "general production costs";
- 26 " General running costs»;
- 28 "Marriage in production";
- 29 " Serving production and farms ";
- 44 "Sale expenses."
Subconto "Costs" for all accounts is reverse. The balance on the cost of the costs in the revolving-salary statement to see is impossible - only turns.
Open directory "Cost Articles" in 1C Accounting 8 Edition 3.0 can be in the section "Production", subsection "Directories and settings", paragraph " Expenditures«
either in the accounting section "Directories and Account Settings", subsection "Revenues and expenses".
Even if we started working with an empty information base of 1C Accounting created from "zero", the directory will automatically list the main cost types at the initial start of the program.
In the process of working with the program, you can add new articles to the handbook, change existing and delete them (if they are not predetermined elements of the reference book and there are no documents in the system in which they were used). You can add new costs directly when entering documents in which there are props "Article costs".
Types of expenses in costs.
When entering new article Costs must be specified flow type for purposes tax accounting . It is selected from the list laid in the system and which cannot be changed.
It is according to the completed requisite "view of the expense" costs for articles fall into articles tax Declaration For the income tax. Requisite is required to fill. Those. In accordance with the filling of this props in our database, tax accounting will be conducted on the costs of expenses.
Separately consider the type of consumption "not taken into account for tax purposes". Such expenses should include costs that for accounting purposes will refer to expenses, and for tax accounting purposes cannot be attributed to expenses, for example, economically unjustified costs (these costs cannot affect the increase in the organization's profits).
Such costs will fall into form No. 2, and the Declaration on income tax will not fall.
When using PBU No. 18, such expenses form differences - permanent and temporary.
Types of activity in costs.
Switch "Article for accounting of the organization's costs" is intended to assign an article costs to the type of activity that organizes. This is due to the tax system. If the organization is working on general System taxation, the switch in the cost of the cost of this type of activity is established to the "on activities with the main taxation system (general or simplified)".
If the Organization is working associated with a special procedure for taxation (in particular, UNVD), then to reflect the costs of this type of activity, it is necessary to establish the cost of the cost, which indicates "on certain types of activities with a special procedure for taxation." Those, for example, along with the article "Payment of Labor" on the main activity, there is a separate article by the cost of "Payment for UTII", in which the switch is set to this position.
The third position of the switch is intended to describe costs that cannot be attributed directly to one or another activity. This is important in cases where the organization leads several types of activities, one of which relate to general order Taxation, others - to UNVD, and the organization's general expenses must be distributed.
Thus, articles of the costs "for different activities" will be proportionally distributed among the activities at the end of the month.
The props "group of articles" for filling is not required and created for the convenience of the user. The user can account for costs with any degree of detail, and homogeneous costs (for example, related to one type of consumption) are placed in separate groups.
So we reviewed the procedure for filling out the reference book "Costicles" in 1C Accounting 8.
Video Tutorial:
Appointment of reference book
The directory is used to maintain analytical accounts on accounts:
- 20 "basic production";
- 28 "Marriage in production."
These accounts are used in organizations to summarize the cost of production costs, products (works, services) of which were the purpose of creating this organization. Articles Production costs determine the cost structure, that is, from which elements it develops, which part falls on materials, what to pay for labor, for 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 basic activities, their grouping on economic elements should be provided. The directory has a three-level hierarchical structure. This means that the cost articles can be divided into groups and subgroups. For example, such general groups Costs like:
- "Raw materials and (or) materials";
- "Purchased products, semi-finished products";
- "Production services of third parties";
- "Wage";
- "Executions on Social Needs";
- "Electricity costs for technological purposes";
- "Sale expenses";
- "Losses from marriage", etc.
These groups can be divided into subgroups. For example, "Executions on Social Needs" Detail by type of deductions - by types of services, etc. To what level you detail the costs - the level of detail is available to you when reporting on them is available.
Before entering elements in the directory "Production costs"Install the necessary attributes of the organization's accounting policy. To do this, use the button. "Service" In the top string of the screen. Click on this button, and you will find the action menu in which you select a string "Accounting Policy" and right-click.
In the menu that opens, select the Selection button. "Database of distribution of indirect expenses". This accounting policy parameter can take values: the salary of production workers, material costs, the amount of direct costs, separate articles of direct costs, revenue. Set the desired value and click "Install" And after setting the value, click "Close". If you distribute indirect costs of individual direct costs, then after filling in the reference book, it will be necessary to note the articles on which the distribution of indirect costs will be written off on account 20 from account 25 and (or in case you use the method "Direct Costring") From account 26 when closing the month.
Data input
To call a reference book Open the window "References by clicking" The appropriate button at the top of the screen and in the menu that opens, click the Production Costs button. You will find a list of reference items. "Production costs". Initially, this list is empty. The reference elements are entered in the form of a list. A special window does not open for entering a separate element. Press the button on the command panel to enter the item or the button to enter the group. To enter the group, it is enough to introduce its name, for example, "Production services of third parties".
Each introduced group will be marked on the left of a yellow square with a sign "+" . After entering all groups and subgroups, enter the elements themselves inside the groups (subgroups). To do this, click the yellow square to the left of the group. You will find yourself inside the group (instead of a yellow square with a sign "+" On the left of the group will highlight the open book symbol).
The present classification of articles and elements of costs associated with production and implementation is formed taking into account the requirements of chapter 25 "Income Tax" of the Tax Code of the Russian Federation. Also, the present classification of costs meets the requirements of PBU 10/99 "organization expenses".
Article material costs.
This section of costs unites the costs of material resources arising in the production process of production, the provision of services, work. The composition of material resources is classified with. The cost of material resources is made up of acquisition prices (excluding value added tax and excise taxes), commission remuneration, import customs duties and fees, transport and other expenses related to the acquisition of resources. The size of material costs in the write-off of raw materials and materials for the needs of production (performance of work, the provision of services) is determined by one of the following assessment methods:
- the method of estimating the cost of a unit of stocks;
- the method of valuation at average cost;
- the assessment method is at the cost of the first time of acquisitions (FIFO);
- the estimate method for the last cost of acquisitions (bodies).
The procedure for attributing the cost of the organization to the article material costs For tax purposes, it is determined in * doclink (Code_Content, 2525, Article 254 " Material costs") *) Chapter 25 of the Tax Code of the Russian Federation.
Article costs for labor payment.
This cost of the costs unites the expenses of the organization for labor and the content of employees. The type of expenses relating to this article is classified using.
The procedure for attributing the cost of the organization to the work of labor costs for tax purposes is determined in article 255 "labor costs" of chapter 25 of the Tax Code of the Russian Federation.
Article costs for property depreciation (fixed assets).
This article costs unites depreciation deductions Organizations. The type of depreciation is classified using elements of cost damping costs.
The composition of the property, depreciation of which is accepted for tax purposes and relate to this cost, is determined in Article 256 "Amortized property" of chapter 25 of the Tax Code of the Russian Federation.
The procedure for determining the initial, reducing, residual value Depreciable property for tax purposes is determined in Article 257 "Procedure for determining the value of the amortized property" Chapter 25 of the Tax Code of the Russian Federation.
Methods and procedures for calculating the amount of depreciation attributable to the cost of tax accounting are determined in Article 259 "Methods and procedures for calculating the amount of depreciation" chapter 25 of the Tax Code of the Russian Federation.
Article costs for repairing fixed assets.
The present article costs unites the cost of organizing the repair of amortized property. The composition of the costs attributable to this cost article is classified using the elements of the cost of repairing fixed assets.
The procedure for taking into account the costs of the organization related to the repair of fixed assets for tax purposes is determined in Article 260 "Expenses for the repair of fixed assets" of chapter 25 of the Tax Code of the Russian Federation. According to this article of the Tax Code, the cost of repairing fixed assets is considered as other expenses.
Article costs for the development of natural resources.
This cost of the costs unites the expenses of the organization for the geological study of the subsoil, exploration of minerals, the work of the preparatory nature. The composition of the costs attributable to this article cost is classified using elements of mastering costs. natural resources.
The procedure for the inclusion of the organization's expenses related to the development of natural resources into the cost of manufactured products (work performed) for the purposes of tax accounting is determined in Article 261 "Expenses for the development of natural resources" of chapter 25 of the Tax Code of the Russian Federation. tax code Classifies the cost of mastering natural resources as other expenses.
Article Costs for Scientific Research and Experimental Design Developments (R & D).
This article costs unites the expenses of the organization relating to the creation of a new or improving product manufactured (goods, works, services). The composition of the costs attributable to this cost article is classified using R & D costs.
The procedure for the inclusion of the organization's expenses related to scientific research and developmental development, to the cost of products (performed works) for tax accounting purposes is determined in Article 262 "Heads for Scientific Research and Experienced Design Development" Chapter 25 of the Tax Code of the Russian Federation.
Article costs for compulsory and voluntary insurance.
This article costs unites the expenses of the organization for all types mandatory insurance and voluntary property insurance. The composition of the costs attributable to this cost is classified with the help of costs for compulsory and voluntary property insurance.
The procedure for accounting for the costs of compulsory and voluntary property insurance included in the cost of manufactured products (work performed) for tax accounting purposes is determined in Article 263 "Costs for compulsory and voluntary property insurance" Chapter 25 of the Tax Code of the Russian Federation. The Tax Code classizes these costs as other.
Article costs on other needs associated with production and implementation.
This cost of the costs unites the expenses of the organization that did not enter into all the above items. The composition of the costs attributable to this cost is classified with the help of the elements of the costs of other needs. To provide more than Details of the organization's expenses Article of other costs includes clarifying cost articles.
The procedure for taking into account other expenses of the Organization related to production and implementation for tax purposes is determined in Article 264 "Other expenses related to the production and implementation" of chapter 25 of the Tax Code of the Russian Federation.
Directory 1C cost articles: UPP (1C: Managing Production Enterprise) is one of the key reference books production accounting. It is impossible to reflect the cost of accounting without specifying the cost article.
There are several cost classifications from an economic point of view.
- In relation to the production object:
If we can attribute the cost of making specific products, the cost of which we expect, then this cost is straight. If it is not known for the manufacture of what products is costs, this cost is indirect.
In 1C: The UPP direct costs can be attributed to the manufacture of specific products by document a change report for shifting. For example, for the manufacture of products, the kitchen kitchen BS-55 used material glue furniture in an amount of 10 kg. According to the cost of the case materials.
Indirect costs at the end of the month should be distributed between products. For example, for a month, 50 kg of paint was used for painting products, but we cannot accurately determine how many paints are used for each released products, so this cost is indirect and it can be distributed at the end of the month to all released products.
- Depending on the production volumes, costs are divided into:
Permanent costs . These are costs whose level does not depend on production volumes. For example, the cost of renting the premises.
Variable costs. The level of variable costs linearly depends on production volumes. For example, raw material costs used for manufacturing products.
Mixed costs. Their level depends on production volumes, but with a decrease in production to zero, this costs are not equal to zero, that is, it contains elements of both fixed and variable costs. For example, payment costs telephone communication: The subscription fee is permanent, and the payment of long-distance conversations is paid separately.
Conditional costs. These are the costs that are permanent on some interval. For example, we paint products in the chamber, a certain amount of paint is spent on each batch and even if the party is not complete, the volume of paint for spraying this batch will not decrease.
- In terms of distribution, costs are divided into:
Costs are the costs that are distributed to the entire nomenclature released in a specific unit. For example, the costs of depreciation of machines in this subdivision.
Common costs are the costs that are distributed to the released products in all units. For example, the salary of administrative staff is distributed to the release of all units.
Consider how in 1C: the UPP is configured by the Handbook of Cost Articles.
Cost types can be very much, so you can create an unlimited number of cost articles in the UPP.
Consider the filled requisites Element Directory Costs in 1C: UPP:
The nature of costs Used for managerial accounting tasks, and can take one of the following values:
1) Marriage in production: these are the costs that were related to the production of products that are not suitable, or this is the amount of costs that went to correct defective products.
2) Investments in non-current assets. These are not production costs. Costs occur when we create a facility of fixed assets, or repair the main fund. Such costs then we will be able to write off the cost of the construction object.
3) costs of circulation and commercial expenses. These costs also do not affect the production cost.
4) general production and general costs. These are indirect costs. The overall costs are the costs of shops that should be distributed to products issued in this workshop. For example, the cost of heating a specific workshop. The general costs are the costs of the enterprise as a whole, they are distributed to all production issues. For example, the repair of the road, which is transported by transportation between the shops. A significant difference between these costs occurs if the enterprise uses direct-kosting, then general expenses are not distributed to the cost of issued products.
5) Production expenses - These are direct costs that can be attributed to the production of specific products. For example, we can specify how the number of boards went to the manufacture of the table. For example. Work salary, which works piecewise will be production costs, because We can definitely say how many and what products it made, the salary of the head of the workshop will be already generally effective and distributed to the production of products issued in the workshop, and the salary general Director It will be a general cost and will be distributed to the release of the entire enterprise.
6) Others - do not affect the cost of production, but will be reflected in management accounting.
7) Not taken into account in management accounting - such costs will not even be reflected in management accounting, respectively, the cost of production will not affect the cost.
The nature of the cost of the costs affects management accounting, but does not affect the regulated regulated. For regulated accounting, the costs of the cost specified in the appearance of costs (for example, during the receipt of the service, or transfer to the production of material).
Below is a table that conventionally correlates the nature of the costs and the cost accounting account.
Type of costs. With this props, you can divide all items of costs for economic elements. Further, using this details, we will be able to determine which of the elements has a greater share in the cost of products. In this way, it is possible to determine in which direction it is necessary to reduce costs (if necessary), you can also determine what kind of costs we will determine the database for the distribution of indirect costs.
In 1C: UPP 4 types of costs:
- Material. In turn, when specifying the type of costs, the material becomes affordable another requisite - the status of material costs:
This props determines with what knowledge should be included in the cost of production.
Own - the cost of such costs is included in the cost of the "+" sign. For example, we were transferred to the production of the board, and then referred them to the cost of the table.
Processing taken - these materials are not ours, therefore, the costs that we released the products do not affect.
Return waste - the cost of such materials is included in the cost of the "-" sign. For example, in the manufacture of the table, sawdust remained, which in the future we sold, then we can reduce the cost of the table in the amount of sawdust.
- Salary - labor costs;
- Depreciation - depreciation costs;
- Others - Costs that have not entered previous groups.
For all types of costs, cost accounting is conducted, and quantitative accounting is carried out only for costs with the type of material.
And the last props, indicated for the cost of the cost - Type of spending (well). Used to account for tax accounting. You must specify the type of costs for tax accounting.
Sources of costs may be the acquisition of materials with further transmission of them into production, the receipt of services from counterparties, transferring semi-finished products from a warehouse to production, reflection of salary payments, depreciation, etc.
When reflecting the costs, the cost article is necessarily indicated. For example:
The receipt of the services of international negotiations from the counterparty under the cost of the Cost Communication (OHR):
Reflection of the accrual of wages of the administration under the cost of the cost of the account of the AUP:
Thank you!
The main goal of economic activity commercial organization is the extraction of income.
In accordance with paragraph 1 of Article 2 Civil Code, entrepreneurial activity is:
- independent
- carried out on your risk
- property use
- sales of goods,
- work performance
- provision of services
At the same time, to determine the financial result of the Company's activities, correct accounting is necessary economic operations Organizations.
One of the most complex accounting objects are production operations. Accounting for costs related to the cost of manufactured products (works, services) is needed to form outcomes of the company's production activities.
Types of activity include:
- industrial production,
- food production,
- production of agricultural products,
- transport services,
- construction, many other products of production, service, performance of work.
- efficiency of using production resources
- reducing the cost of production produced,
* Calculation is a calculation in cash flow of production of one or several units of products.
Currently, the procedure for conducting accounting costs for production is regulated by many regulatory documents. Among them:
- PBU 10/99 "organization expenses,
- PBU "on accounting and accounting reporting In the Russian Federation, "
- Accounting plan for financial and economic activities of organizations and instructions for its use,
- other regulatory documents.
Most of the industry instructions on the cost-consuming costs were developed in accordance with the Regulation "On the composition of the costs of production and sales of products (works, services) included in the cost of production (works, services) and on the procedure for formation financial resultsAccounted in the taxation of profits "(approved by the decision of 05.08.1992. No. 552), which is not applied from the moment of entering into force 25 chapter of the Tax Code.
At this time, companies have to independently develop the procedure for accounting for the production costs, which must be consolidated in accounting policies Organizations for accounting purposes.
At the same time, in accordance with the letter of the Ministry of Finance dated 29.04.2002. №16-00-13 / 03:
"Before 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 the production costs, calculation of the cost of production (works, services) in accordance withProgram Accounting reforms, as before, organizations should be guided by the currently sectoral instructions (indications), taking into account the requirements, principles and rules for recognition in accounting indicators, disclosure of information in accounting reporting in accordance with the execution of the specifiedPrograms regulatory documents of PO accounting».
In our article, we will consider the basic principles and some of the features of accounting and accounting of production activities at present.
General principles of accounting of production operations
For accounting purposes, the costs associated with the production of products, the performance of work, the provision of services belong to expenses on the usual activities (P.5 of PBU 10/99).
In accordance with paragraph 7 of PBU 10/99, the costs of ordinary types of production activities are consumed from expenses:
- Related to the acquisition:
- raw
- materials,
- goods,
- other material and industrial stocks.
- Arising directly in the process of processing logistical reserves for purposes:
- production production,
- work performance
- provision of services
When generating expenses, it is necessary to group them in the following elements:
- material costs;
- labor costs;
- deductions for social needs;
- depreciation;
- other costs.
According to methods to attribute costs for the cost of production, works, services, the costs of the organization are divided into:
- straight (basic),
- indirect (overhead).
Such expenses are expenses for:
- Depreciation of production equipment,
- raw materials and materials from which products are produced,
- semi-finished products own production,
- the salary of workers directly occupied in industrial processes, in the case when it is possible to determine the production of which product is occupied by the worker.
Indirect costs include expenses that are not directly related to the production of concrete products (works, services).
Independent expenses are general production and general expenses. Such expenses can be:
- depreciation OS,
- the salary of employees or not at all occupied in the production processes, or in the case when it is impossible to allocate, for what specifically the types of products have been used by the work of workers,
- communal expenses,
- premises and equipment rental costs
- other general production and generality expenses.
1. Production costs are accumulated on account 20 "Basic Production" with analytical accounting By types of nomenclature, types of costs for production, divisions.
2. The general production costs are accumulated on account 25 "general production costs" and at the end of the month are debited on account 20 "Basic production" with the distribution of costs by types of nomenclature.
3. To direct costs associated with the production and implementation of goods of its own production, as well as the performance of work and the provision of services include:
- The actual value of raw materials and (or) materials used in the production of goods (performance, services, services) and (or) form them form, or being a necessary component in the production of goods (performance, service provisions);
- The cost of semi-finished products of own production used in production;
- Cost finished productsused in production;
- Objective costs.
- The actual value of raw materials and (or) materials used for general production purposes;
- Depreciation deductions on OS industrial and general production;
- Depreciation deductions on the NMA of industrial and general production purposes;
- The cost of purchased goods and finished products used in production;
- Expenses for the work and services of third-party organizations of a production and general production;
- Expenses for the work of the main production personnel with the deductions for insurance premiums;
- Expenditures of future periods in a part relating to the general production costs.
- according to the regulatory (planned) production cost (in accordance with paragraph 64, the Regulations on accounting and reporting).
- Revenue from sales of products (works, services), goods.
- not distributed between calculation objects and as conditional - permanent are written off directly into the debit of account 90 "Sales of products (works, services)" with the distribution between the nomenclature groups in proportion to the specific weight of the revenue from the implementation (in accordance with the accounting account plan).
- fully in the reporting year, their recognition as expenses on ordinary activities, with the exception of expenses relating to income in the future;
- expenses relating to income in future periods are taken into account in the composition of the expenditure of future periods and are written off at the time of income, the achievement of which they were sent;
- the decision to attribute commercial and management expenses The costs of future periods, as well as to write down them in the composition of current expenses, the organization is accepted independently.
And direct, and indirect costs for accounting purposes are recognized in reporting periodin which they took place .
At the same time, expenses are recognized on the basis of primary accounting documents:
- compiled by unified forms,
- containing mandatory details, provided for by paragraph 2 of Article 9 of the Law "On Accounting" of 21.11.1996. №129-ФЗ.
Calculation methods of production costs
When organizing production accounting, you can use the following methods (or combinations) cost calculation:
- forgotten
- camely
- boiler.
- petrolery production
- "Forward" (single) production,
- execution of work under contract contracts ( paid provision services);
- production of technically complex products (shipbuilding, aviation industry, etc.);
- production of products with long production cycle (construction, energy engineering, etc.).
For each order (group of orders), an estimate is formed (a calculation card is compiled). The organization independently develops the forms of estimates and calculation cards and approves them in their accounting policies.
In the estimate (calculation card) must be contained:
- name and product description, manufacturing services (works),
- list of raw materials, materials, other costs needed to fulfill the order.
For bycasive method On account 20, cost accounting for each open order separately.
Direct costs that are directly related to order fulfillment are reflected in the debit of account 20 in correspondence with expense account accounts. In this case, wiring is made:
Debit accounts 20. accounts 10/60 / 70/68 / 69 / pr.
Direct costs for ordering №3 for LLC "Flywer" (raw materials and materials, third-party services related to the execution of the order, the work of production workers, etc.) are reflected.
Expenses taken into account on account25 accounts 20. "Primary production".
Expenses taken into account on account26 accounts 20. accounts 90.2.
In this case, these costs are distributed for each order in proportion to the distribution database. The selected distribution database must be consolidated in accounting policies for accounting purposes (paragraph 7 of PBU 1/2008).
You can choose one of the following distribution methods:
- Volume of release - The distribution is proportional to the volume of products issued in the current month and rendered services expressed in quantitative meters.
- Planned cost of release - Distribution of proportion to the planned value of products issued in the current month rendered.
- Salary - The distribution is proportional to the cost of labor pay for the main production workers.
- Material costs - Distribution is proportional to material costs reflected in the production costs as material costs.
- Direct costs - distribution in proportion to direct costs
- the cost of basic and auxiliary production for accounting,
- direct expenses of the main and auxiliary production, general production direct expenses for tax accounting;
- Separate articles direct costs - The distribution is proportional to all direct costs under cost articles.
- Revenue - Distribution in proportion to revenue from each type of product (works, services).
Similarly, you can set a general distribution method for all expenses accounted for on one account or one unit.
The attribution of indirect costs for the cost of production is reflected by the wiring:
Debit Accounts 20."Main Production" Credit accounts 25 (26)
Considered in the composition of the production costs for ordering No. 3 for LLC "Flywer" general production (general) costs.
Several method It is used to account for the cost of production in which the finished products are manufactured by processing the initial raw materials (materials) in several stages.
When the structure of production is organized in such a way that each redistribution is performed by a separate workshop (division), the cost is determined for each production division.
The object calculation object with a cross-prior method can be both finished products and semi-finished products made on each technological constant.
The seed method is used in any production processes in which groups can be allocated constantly repeating technological operations (Food production, refineries and chemical industry).
The material cost accounting is organized in such a way as to ensure control over the use of materials into production, for this can be used:
- balances of source raw materials
- calculation of product output or semi-finished products, marriage, waste.
Evaluation of semi-finished products of own production is also needed because they can be implemented as finished products to enterprises.
For its own generation, semi-finished products are transmitted from redistribution to redistribution by actual cost. Many industries adopted an assessment in the settlement prices of the enterprise.
Cost accounting is organized by technological converts. This allows you to determine the cost of semi-finished product and provide intraproductive consumers, in other words, to organize accounting in terms of costs and centers of responsibility for costs.
The costs of unexploded production at the end of the month are distributed on the basis of an inventory according to the planned cost of the relevant redistribution.
The costs of raw materials and materials are reflected on the basis of limit-election cards (form No.m-8) or invoice requirements (form No.m-11).
In this case, wiring is made:
Debit accounts 20."Main Production" Credit accounts 10/21 / 60/70/68 / pr.
Direct production costs (raw materials and materials, semi-finished products, third-party services related to production, labor fees of production workers, etc.) are reflected.
Expenses taken into account on account25 "Objective expenses", monthly debt into debit accounts 20. "Primary production".
Expenses taken into account on account26 "General expenses", monthly written off either in debit accounts 20. "Basic production" or debit accounts 90.2. In accordance with the approved accounting policies.
All costs collected by the debit of account 20 form the cost of finished products. On vacation of finished products to the warehouse, the cost is reflected on the loan of this account in correspondence with the accounting accounts of finished products.
At the same time, the procedure for taking into account the production of finished products for each redistribution, order, the process depends not only on the method of accounting for the cost of production, but also from its estimates:
Using account 40. In this case, the debit of account 43 "Finished products" indicates the planned cost;
Without the use of account 40 "Production (works, services)". In this case, the debit of account 43 "Finished products" indicates the actual cost.
In the first case, within a month, as the finished products are released from the workshops to the Warehouse, the products comes at a regulatory cost.
In this case, wiring is made:
Debit accounts 43."Finished Products" Credit accounts 40."Production (works, services)"
The regulatory cost of the finished product produced and spent on the warehouse is produced.
At the end of the month, the actual cost of production produced is determined. It is reflected in the debit of account 40. At the same time, deviations of the actual cost of the normative are determined and detected.
In this case, wiring are made:
Debit accounts 40."Production (works, services)» Credit Accounts 20."Primary production"
Called finished products at actual cost;
Debit bills90.2 Subaccount "Cost of Sales" Credit accounts 40."Production (works, services)"
The sum of the negative deviation by the method is written off "Red Storn" (exemption of the regulatory cost of manufactured products above the actual);
Debit bills90.2 Subaccount "Cost of Sales" Credit 40 "Production (works, services)"
The amount of excess of the actual cost of manufactured products over the regulatory is written off.
In the case when the account 40 is not used, the actual production cost It is taken into account immediately on account 43 in correspondence with the accounting costs of production costs.
In this case, wiring is made:
Debit Accounts 43."Finished Products" Credit accounts 20."Primary production"
Finished finished products at actual cost.
When using a planned cost accounting method, the cost of production (works, services) is formed on the basis of the cost of expenses for each type of manufactured products.
The planned price is determined in advance with the participation of the organization's technological services.
Based on these norms, regulatory calculation cards are drawn up.
During production, costs are taken into account on established standards.
At the same time, accounting policies must be established whether the organization will form the actual cost of finished products and work in progress, or will reflect them according to the planned value.
Regardless of the costs of cost calculation, at the end of the month on account 43 "Finished products" reflects the actual cost of all released products.
Direct and indirect costs are collected in the account 20 "Basic Production".
That part of the cost, which is not attributed to the cost of finished products (debit balance on account 20 at the end of the month), is the cost of incomplete production.
The actual cost of the unit of finished products transmitted to the warehouse for the reporting month is defined as:
The actual cost of the finished product unit = (The amount of actual costs for the production of finished products for the month, including unfinished production at the beginning of the month - the actual cost of incomplete production at the end of the month) / Number of finished products.
If the organization keeps accounting costs for the planned value, then the amount of actual costs of production is defined as:
The amount of actual costs for the production of finished products for the month (taking into account the value of unfinished production at the beginning of the month) \u003d the amount of costs for the norms per month + (or "-") the amount of deviations per month is the actual cost of work in progress at the end of the month.
The actual cost of incomplete production when planning cost accounting is calculated by the formula:
The actual cost of unfinished production at the end of the month \u003d cost of work in progress at the end of the month according to the norms +/- the amount of deviations per month.
The total cost of finished products transmitted to the warehouse for the reporting month is calculated by the formula:
The total cost of finished products \u003d cost of the unit of finished products * The number of finished products handed over to the organization's warehouse for the month.
Boiler method Accounting for production costs is carried out throughout the production as a whole.
Annual information is minimal: Accounting can provide information only about which the organization cost production of all products.
Therefore, a boiler method for calculating the cost of production is the least distributed.
This method is convenient for small enterprises or for industries, where the production of homogeneous products is carried out - the so-called monoproduct industries (for example, in the coal mining industry for calculating the cost of coal or slate on separate mines or cuts).
The need for any analytical accounting in such cases does not occur. The cost of products for boiler accounting is calculated as a private amount from dividing the entire amount of the costs produced for the amount of production produced in a natural dimension (by number of products of products).
Direct costs directly related to the production process are reflected in the debit of account 20 in correspondence with accounting accounts. In this case, wiring is made:
Debit accounts 20."Main Production" Credit accounts 10/60 / 70/68 / 69 / pr.
Direct costs of production (raw materials and materials, services of third-party organizations, the wage of production workers, etc.) are reflected.
Expenses taken into account on account25 "Objective expenses", monthly debt into debit accounts 20. "Primary production".
Expenses taken into account on account26 "General expenses", monthly written off either in debit accounts 20. "Basic production" or debit accounts 90.2. subaccount "Cost of sales" in accordance with approved accounting policies.
In accounting and tax accounting, the procedure for recognizing the cost of production costs may vary. In particular, the differences occur if:
- separate types of income and expenses that are reflected in accounting are not taken into account (taken into account partially) when calculating income tax;
- separate types of income and expenses are recognized in accounting and tax accounting at different times;
- to calculate the income tax, the organization applies a cash method and so on.
Ekaterina Annenkova, auditor, certified by the Ministry of Finance of the Russian Federation, accounting expert and taxation IA "Clerk.ru"
