Indirect costs in 1s 8.3. Distribution of indirect costs in "1C: Accounting". Direct cost allocation methods

Any accountant knows that to keep records in accounting software 1C uses a system of directories. In this article we will stop and take a closer look at one of them, the so-called "Cost Items" * reference book, as well as cost accounts, their classification and customization using the example of working with one of the most popular accounting solutions - 1C: Accounting 8.3.

* Cost items is a division by cost type to analyze the composition of spending.

To classify expenses in accounting, the following accounting accounts of expenses are used: 20, 23, 25, 26, 29, 44, 91. All of them are intended to summarize information.

Let's specify which one:

20 / Main production: data on the costs of the main production. The debit of this account includes direct costs associated with the release of main products, work performed, services rendered. This also includes indirect costs from accounts 25 and 26, and the costs of completed auxiliary production from account 23.

23 / Ancillary production: information about the costs of auxiliary production.

25 / General production costs: information on the costs of servicing the main and auxiliary production facilities of the organization.

26 / General expenses: generalized administrative costs not directly related to the production process.

29 / Service industries and farms: data on costs incurred service industries and farms.

44 / Selling costs: costs associated with the sale of products, goods, works and services.

91 / Other income and expenses: respectively.

At the same time, these accounts can be used for analytical accounting * in the context of cost items.

* Analytical accounting is an accounting that is kept on accounts accounting and allows you to group detailed information about business transactions... Conducted in value and physical terms.

To conduct analytical accounting on cost accounts, the program uses various directories: cost items, departments, item groups, other income and expenses.

The subconto "cost item" to accounts in 1C is necessary for splitting by type of expense. It is used in accounting to analyze the composition of costs, it is also used for the purposes of tax accounting and the classification of expenses by type of NU costs.

For expense accounts: 20, 23, 25, 26, 29, 44 in 1C, a single reference book "Cost Items" is used. For analytical accounting of other income and expenses, a reference book is used: "Other income and expenses".

On account 20 (as well as 23 and 29), analytical accounting is carried out by subdivisions (subconto “divisions”), types of products (subconto “nomenclature groups”) and types of costs (subconto “cost items”).

On accounts: 25, 26, 44, analytical accounting is carried out by divisions and types of costs.

If we are talking about 91 accounts, then we can add that analytical accounting is kept on it by types of other income and expenses.

Moreover, each division, each type of product and each type of cost is an element of the corresponding reference book.

In 1C Accounting 8.3, the analytics for the account looks like this (for example, for account 20.01):

Let's consider how cost items are set up in 1C

In order to open the directory, you need to go to the menu: Directories - then to the Income and expenses section - then select the link of the cost item. This will open the reference window.

The directory is hierarchical. For convenience, with a large number of articles, you can create groups, group articles by various criteria, by organization (if several organizations are kept in one infobase). In addition, directory groups can include other groups, thereby creating a multi-level hierarchical structure.

In new infobases, the directory is filled with default values ​​(predefined elements) with the most common types of costs:

• Depreciation bonus
• Salary
• Labor remuneration (UTII)
• Other costs
• Write-off of materials
• VAT write-off
• Write-off of VAT (UTII)
• Commission agent services

They can be distinguished from articles entered by the user by their icon. It is not recommended to correct or delete them.

Depending on the needs and specifics of the enterprise, users can independently add cost items to the directory (create a cost item in 1C). We recommend that you pay attention that you do not need to enter similar names, as this can lead to incorrect analytics in the accounting and "bloat" of the reference book.

The cost structure of the enterprise should be thought out in advance, if possible, combining small costs of the same type into larger groups. It is recommended to enter them into the reference book exactly in the same structure in which they are used in reports for economists and managers.

Costs are classified based on the purposes for which the cost is calculated.

Grouping costs by economic elements

It is used to analyze the results of an enterprise in terms of finance. It differs from the classification by items in that all costs are distributed according to types that characterize their economic content. Each economic element includes an extensive list of articles similar in their economic content... For example, element material costs... It includes items such as raw materials, fuels, tools, etc.

Such a classification makes it possible to determine the structure of the cost price and the specific weight of an individual element in the entire cost price. The grouping by economic elements might look like this:

• Material expenses
• Depreciation
• Labor costs
• Depreciation
• Social contributions Needs
• other expenses

Since in 1C: Accounting 8.3. Since the "Line Items" directory is hierarchical, you can create groups by economic elements.

However, grouping by cost element does not allow you to determine the unit cost. For this purpose, costs are grouped into costing items.

Grouping by costing item

Combines costs by origin and destination. It is used in the preparation of cost estimates. The division itself into costing items may be different depending on the purposes of the costing. The classification of costs by items of calculation allows you to determine the cost of a unit of production. The grouping of costs by costing items can be as follows:

• Raw materials, basic materials, semi-finished products, components
• Supporting materials
• Basic salary
• Additional salary
• Social contributions
• Fuel
• Energy

Each costing item is entered into the reference book as a separate element.

When creating a new element of the directory in 1C, you must fill in the following details:

• Name

Assign a name that reflects the essence of the expense.

• Group of articles

Filling in this requisite is optional. Specified if hierarchy is used in the lookup. In this case, it is required to indicate to which group the article belongs.

• Consumption type

Required to fill in the requisite. The information reflected in this requisite is used in tax accounting. It is important to correctly indicate the type of costs, because it will reflect the costs of tax accounting for income tax purposes. Selected from an existing list, which cannot be edited. We focus on the type of expense "Not accounted for for tax purposes." It is selected in the event that expenses are incurred in accounting and are reflected in expenses, but for the purpose of calculating income tax, they cannot be attributed to expenses that reduce the income tax base.

• Use as default

Requisites are optional. You can specify the document in which this article will be substituted by default. Also, this field can be left blank.

After entering new article it will appear in the directory list.

Already entered line items can be corrected or marked for deletion. This should be done with extreme caution in view of the fact that this article may have already been used in documents. If you cannot do without correction, then after changing the article, you should re-post the documents.

To see how the costs are grouped by item, you should generate a report by item of cost in 1C 8.3. For this, for example, the balance sheet of the account or the Analysis of the subconto is suitable.

In this article, we examined filling out one of the main and most important 1C reference books. Its correct and error-free filling affects the formation reliable reporting enterprises.

Accounting for general production costs in 1C 8.3 is kept on account 25 General production costs, in accordance with Instructions for the application of the chart of accounts of accounting... This account collects data directly related to the production process, which cannot be attributed to a specific type of product and which are subject to distribution:

An example is a lease transaction industrial premises created by the document Receipt of services. Let's see the postings that this document makes in the 1C Accounting ed. 3.0. General production costs in the amount of 70,000 rubles. taken into account by posting Dt 25 Kt 60.01:

As you can see from the posting, the analytics for account 25 is carried out according to:

• divisions of the organization (Workshop);
• cost items (Rent of production areas).

During the month, the amounts are accumulated on this account and at the end of the month the accumulated expenses from account 25 are distributed to the debit of accounts 20, 23, 29.

General production costs from account 25 in the 1C 8.3 program are distributed in proportion to two main groups:

• Nomenclature groups (products);
• Subdivisions.

Setting up overhead distribution

The order of distribution of general production costs is determined in the accounting policy of the enterprise. A special register has been created in the 1C 8.3 Accounting program Methods for Allocating Indirect Costs, where the procedure for the distribution of general production costs is established. This register is located in the Main section - Accounting policy- Costs tab - Indirect costs button - Hyperlink Indirect cost allocation methods.

In field Distribution base one of the methods of cost allocation is indicated. Depending on the method, it is debited in different ways from account 25 to account 20:

Option 1

The simplest way to write off in 1C 8.3 is Direct costs, when distribution is in proportion to the amounts of direct costs reflected in accounts 20 and 23. Let's try to close the month in 1C 8.3 and see what postings turned out with this write-off method:

Option 2

According to the example, we indicate the distribution base - Planned cost release. With this method in 1 8.3, weights are calculated for each nomenclature group and subdivision. Let's try to close the month in 1C 8.3 to write off the costs, but we get an error. The error description indicates where the problem is and what to do:

After reviewing, you can understand that for this month the Planned cost of production is not indicated. Let's create a document Production report for a shift:

Let's execute the operation Closing the month and analyze the result using the report Help-calculation of the distribution of indirect costs:

• The amount of general production costs was in total: 56,000.00 + 40,000.00 = 96,000.00 rubles.
• Allocation coefficient = 56,000.00 / 96,000.00 = 0.583333; 40,000.00 / 96,000.00 = 0.4166567.
• Distributed total costs: 60,000.00 + 10,000.00 = 70,000.00 rubles.
• Cost amount * Allocation factor:
• For chairs: 60,000.00 * 0.583333 = 35,000.00 rubles;
• On the doors: 60,000.00 * 0.4166567 = 25,000.00 rubles;
• For chairs: 10,000.00 * 0.583333 = 5,833.33 rubles;
• On the doors: 10,000.00 * 0.4166567 = 4,166.67 rubles:

The result of the operation is presented in the form of the Routine operation document. Let's see the postings and the correctness of the distribution amounts in 1C 8.3:

Basic rules for correct distribution:

• Distribution base;
• Availability of product release;
• Correspondence of divisions between accounts.

Ways to solve the problem of closing 25 accounts

In more detail, the procedure for closing account 25 in 1C 8.3 is considered

Method 1. Checking the settings for closing 25 accounts in accordance with the Accounting Policy

It is very important to note that in the 1C 8.3 program there can be several completely different closings 25 of the account "left" by previous accountants. At the same time, the last one by date will act in the 1C 8.3 program. A typical situation is when the closure of the 25th account does not occur as indicated in the distribution methods. This is due to the established criterion - selection by date.

For example, from the screen form, the accountant concludes that the distribution base will be Direct costs:

However, if you call the context menu, select Set period and click on the clear period hyperlink, a different distribution base is displayed:

Why the 20 and 25 accounts do not close at the end of the month in 1C 8.3 is considered, as well as in the following video tutorial:

Method 2. If there is no distribution base

There are situations when there is no distribution base. Depending on the distribution method, you can:

• Create a sales document with an amount of 01 kopeck (revenue base);
• Manually using Accounting operation close account 25;
• Skip closing accounts 20,23,25,26 this month;
• Use the document WIP Inventory;

After these steps, repeat the closing of the month. For more details on what to do if the method of distributing general production costs in 1C 8.3 is not specified, see our video tutorial:

The method of distribution of general production costs must be spelled out in the accounting policy of the organization, where it is necessary to determine in proportion to which base the account is distributed 25:

• Revenue,
• Planned production cost,
• Direct costs,
• Direct wages,
• Direct material costs,
• And etc.

Before choosing one of the methods, you need to think over which one is more suitable for the type of activity of the organization:

• If you choose the distribution option proportionally to the revenue, and there was no revenue during the month, then in this case 25 the account will not be closed. To do this, in 1C 8.3, you need to reflect the revenue in the amount of 0.01 kopecks.
• If there is a production output, then it is better to choose a distribution method in proportion to the planned cost of output or in proportion to direct material costs.

If the organization does not have 25 accounts, then the method of its distribution in the Accounting Policy can be omitted.

Step 2. Get ahead of the distribution of indirect costs in 1C 8.3

On the "Costs" tab, by the "Indirect costs" button, the methods of distribution of indirect costs are determined:

In 1C 8.3, in the methods of distribution of indirect costs, it is shown what is distributed in the distribution base, in proportion to what it is distributed and where it is distributed:

Our example shows the distribution method for count 25. V this case all expenses on account 25 will be distributed in proportion to the planned cost of the issue. You can also specify a department.

However, there is a nuance in 1C 8.3. If the method is selected in proportion to the planned cost of the issue, then a document is required for "":

If there is no document on the "Production report for a shift", then 25 the account will not be closed, but there will be an error. It is necessary to consider how often there is production or not, how often there is a release or not. And depending on this, take the base for the distribution of 25 accounts:

If, according to the accounting policy, account 26 should also be distributed to account 20, then in 1C 8.3, when determining the methods of allocating indirect costs, you can not indicate the cost account, that is, do not indicate either 25 or 26 account. Then these accounts will be distributed as you set the rule. Or, separately for account 25 and separately for account 26, set the distribution rule:

How to properly configure the 1C 8.3 base in order to:

• 1C 8.3 itself divided expenses into direct and indirect for the purposes of accounting and tax accounting,
• in 1C 8.3, the income tax declaration was automatically filled in and,