Replacement report - One of the main documents when conducting the registration of production. Its correct filling will allow to correctly calculate the cost of release.
In this article we will look at:
- to pay attention to when filling out this document;
- when to specify the planned price and how to determine it;
- what accounts in the postings will participate and why it depends.
The release of finished products (GP), semi-finished products, as well as auxiliary production services is reflected in the document Replacement report In chapter Production - Product Release - Replacement Reports - Create Button.
Consider the features of its fill.
Cap of document
- Expense account - account accounting for direct expenses related to the production of products, services;
- Warehouse - Warehouse from which materials are released and products come, return waste.
Product Tab
Women's sandals "Kate" (1,000 pairs.) Planned cost of 230 rubles.
On the tab Products It is indicated how much and what GP (or semi-finished products) was released, as well as the cost analytics to determine its cost.
- Products - Name of GP (semi-finished product) from.
Graphs Price planned and The amount is planned Will be reflected only if.
- The amount is planned - established by the Regulatory Document on the Organization.
- Nomenclature group - analyst at which costs are collected;
- Specification - List of materials used in the release. Allows you to automatically fill in the tab Materials if the materials were not previously written off by the document Requirement-invoice .
Services tab
July 23 auxiliary production provided Furniture varnishing planned value of 100,000 rubles.
On the tab Services Reflect the provision of services to your own units.
In this case, fill out:
- In the document header:
- Expense account - ;
- On the tab Services
:
- Nomenclature - service provided by its own unit;
- The amount is planned - ;
- Expense account - Debit account, which reflects the costs of services rendered, indicating analytics.
Tab Return waste
- Sum - the cost of return waste;
- Account account - The account on which return waste will be credited.
Tab Materials
January 23 products produced Women's sandals "Kate" (1,000 pairs). Materials are written off in production according to Specification No. 1, a 1 pair of consumption rate:
- billets for soles - 2 pcs.;
- fabric - 0.5 m².
Accounting is carried out using subconto Products On account .
On the tab Materials The material costs for the production of products are indicated. When conducting a document, these materials will be written off from the warehouse. If you write them off in the production document Requirement-invoice , in document Replacement report this tab does not fill.
Count Products Filled by default values <Авто> . This means that when conducting a document Subconto Products Fill automatically. If subconto Products Not used, Clean the graph manually.
Planned price in the report of production per shift in 1C 8.3
Release on planned prices is possible only if the checkbox is checked The planned cost of release is used. .
Planned cost is used for:
- distribution of direct expenses accumulated in general by type of production, with;
- reflecting the cost of products in account on account () when producing products within a month before the moment of calculating the actual cost.
Planned price - how to determine it? The planned value (price) of products is established by the management document on the organization. As a rule, it is calculated by the Planning and Economic Department. In 1C, planned prices are not considered, but are entered according to the calculation performed outside the program.
Install the main one Type of planned prices through Administration - accounting parameters - Reference type of planned prices.
The planned prices themselves fill in the document Setting prices. Nomenclature In chapter Warehouse - Prices - Nomenclature price setting.
Document fill out like this:
- from - The date at which the planned price is introduced: it will act until the new price is introduced on the same nomenclature;
- Price type - the main planned price is selected from the drop-down list;
- Nomenclature - products, a service for which the planned price is established; selected from;
- Price - Planned price in the sum of the assessment, which is approved for this nomenclature.
After holding, the posting document does not forms. Information is entered into the register Prices Nomenclature .
Now planned prices will be automatically populated in the document. Replacement report .
Replacement report: Sample Blanca
On the Print button, you can form the following printed forms:
Replacement report: Postings
Postings on the document will depend on:
- the planned cost is used or not;
- what tabs are filled.
Used planned cost
The document forms wiring:
- Dt KT - the posting of the produced GP on the planned value.
Planned cost is not used
The document forms wiring:
- Dt KT - the posting of the produced GP in quantitative terms.
The sum value will be calculated later when executed.
Material tab filled
If the tab Materials filled
the production of material costs for its production also occurs when producing products.
In this article, we consider an example of the production of candies "Assorted", registration of the report of production for shifting and issued products when closing the month.
Before you begin to work with the program, it must be configured. In the "Main" menu, follow the link "Functionality". In the window that appears, open the Production tab. The flag on the item of the same name must be installed.
In our case, this flag is not available for editing. The reason lies in the fact that the corresponding section "Production" of documents has already been created in this program. We can view them by the hyperlink below, as shown in the image.
We have opened a list of all existing documents, the presence of which determines the use of such functionality and does not allow it to disable it.
noteIn our case, the planned price in the production report for a shift was correctly determined and filled automatically. If you have not happened, install them in the appropriate.
As you might notice, in the last column we indicated the specification. Its use will reduce the time to fill the component materials from which our products are manufactured.
In the card of our specification, its name is indicated, the nomenclature is the candy "assorted", which are produced by our finished products. Next is specified by the rate of consumption - by one thing.
The table part lists those materials indicating the number of which will be made by our candies. As a result, it turns out that 300 grams of cocoa powder, 100 grams of cocoa beans, 350 grams of palm oil, and 350 grams of palm oil, will be spent on one unit of Cocoao powder.
Let us return to the production report for shifting and proceed to the "Materials" tab. After clicking on the "Fill" button, five lines were added to the corresponding tabular part. How you can make sure it is the materials that were specified in the specification.
noteThat in all materials in full must be the balance of the warehouse.
Due to the fact that this document we produce 1000 candies assorted, then, accordingly, the number of components also calculated on the basis of the specification. Thus, the specification allows you to simplify the input and calculation of materials, as well as eliminate the errors of manual input and the "human factor".
After filling out and checking all the necessary data, we will conduct a document and open its movement. As can be seen in the image below, all materials are related to the main production. Candy "Assorted", which are manufactured products - to account 43.
See also video instructions:
Calculation of the cost of released products
If you form a reverse rally statement of 43 bills now, then we will see that Assorted candy has a planned price. It is equal to 215,000 rubles.
In order to see the actual value, reorvert the circulation already on 20.01 account. As can be seen in the picture, it is 171,063.50 rubles. The fact is that the cost adjustment is performed when closing the month.
The closing of the month is made using a special assistant, which is located in the "Operations" menu. In this case, we will close September 2017. The adjustment of the cost of the candy "Assorted" we released will be made by the operation of closing accounts 20, 23, 25, 26.
After the closure of the month, we can form a certificate of calculation about the cost of candy issued.
Using the certificate-calculation of the calculation of the cost price, we will look in detail what costs were included in the main nomenclature group to which the issued candy "Assorted".
noteThat in this example, the costs of the materials were attributed to the release of candies. In reality, the cost will include such expenses such as the salary of the workers, etc. The program will automatically calculate in proportion to the finished product.
Reforming after the closure of the month, a reverse saldant statement of 43 bills, we make sure that the cost of candy was adjusted.
Program 1C: Accounting in version 8.3 To reflect the results of work during a production shift provides for the presence of a document "Report of production". It is also used to reflect the services provided by divisions among themselves within the enterprise. Access to the report is carried out through the section "Production" - "Product Release".
Configuring production accounting in 1C
To set the settings, you must go to the "References and Accounting Parts" section - "Production", where to set the mark "Production activities" by selecting the type of prices from the proposed options. The latter are needed to write off materials transmitted to production.
In cases where you need to install several types of prices, you will have to use the document "Setting the range of Nomenclature".
Features of filling out a change report on shift report
The document has bookmarks "Production" and "Services", filled depending on the scope of the enterprise. This document shows the production of a particular material, place and time of its manufacture, as well as a list of materials required for its release.
Taking into account the fact that for 1C distribution of costs occurs on the basis of existing nomenclature groups, so the incorrect selection of the group may cause the incorrect documents to closing accounts for the month.
The activation of the "Writing off materials" checkbox allows the user to gain access to the list of materials used in the process of producing goods. You can see them in the "Materials" tab. In the absence of the check box, this tab is not shown. The tab is filled automatically by the "Fill" button by selecting the required specification.
The presented drawing demonstrates the presence of an error, in particular one of the lines does not have the completed field "Establishment". You can eliminate inaccuracy from the document itself by spending a manual adjustment. If the article specifies in the nomenclature card, then its reflection will be automatically implemented.
Return waste is reflected through the tab of the same name.
In the case of using the methodology for the write-off of the MPZ "FIFO", the "Materials" tab is activated by an additional column "Potation Document", and "Party" is indicated for wiring in the analyst.
Partico accounting, if necessary, turns off through "Reserves and Account Settings" - "stocks".
Postings of the document "Report of production for shift" in 1C
Creating this document activates the formation of the system of the next set of wiring:
The wiring is shown in red, reflecting the recovery. Amounts are calculated based on the type of price originally specified when setting up the parameters. And when gaining, and when writing off the goods, one nomenclature group is applied.
"Report of production for shift" and calculation of cost
For access to the cost of production, it is necessary to initially carry out operations on the closure of the month. After that, it will be possible to form a circulating statement on account 20.01. Next, through the Selection section, the desired nomenclature group is established, after which the programs will issue all costs allowing to assess the cost of production.
In the case under consideration, all reflected costs undergo under the article "Material Costs of Basic Production". In other cases, it is possible, for example, the appearance of an article "The cost of the quality department", requiring accounting in the cost of finished products.
To do this, you will need to go to the "Replacement Report", where in the "Services" tab to reflect it with an indication of the division, accounts and items of the cost, the nomenclature group.
The transition to the "Materials" tab is reflected in the material used in the organization of quality control. At the same time, the nomenclature group remains unchanged, that is, it corresponds to the product, and the cost of the cost changes - "SPE expenses".
At the end of the month, closure is performed with the formation of the operating-salary statement of account 20, indicating the nomenclature group "Chocolate Pasta".
Accordingly, a new article appeared in the cost structure.
Thus, the "change report on shift" allows you to organize a full-fledged accounting of products, but also to collect data on direct costs that ensure the possibility of accurate calculation of the cost of goods and services.
Configuration:Accounting company
Configuration version:3.0
Publication date: 24.09.2015
In a programme 1C: Accounting 8.3 As in the editorial office 8.2 there is the possibility of filling out the documentReplacement report With the ability to automatically fill Nomenclature specifications According to the positions produced by the nomenclature.
Initially, we need to fill out the nomenclature specification in the Nomenclature directory. To do this, go to the section Directories and go to the directory Nomenclature.
In the Handbook of the Nomenclature Press Create. We will create a new nomenclature in the product group, for this group are already configured. Accounting accounts for nomenclature.
We create a metallic rack nomenclature, fill all points. Name, go in the group, view of the nomenclature and go to B. Yet... and choose there Specifications.
On the Create button, we create a new specification for our nomenclature position.
Via button Add or Selection We fill in the list of nomenclatures of which consists of our product. And fill in the desired amount of materials to create our nomenclature position. As well as you can specify the number of the nomenclature produced at a time.
Product specification is ready. You can close the windows and go to the production of finished products. Go to B.Production and choose Report of production per shift.
Create a new report of production for shifting, in the document indicateOrganization, warehouse, cost account, cost division and go to the tabular part of the document for filling. In the table part, we just choose our product.
number - the number of products produced
Planned price - The planned price can be set as the amount of materials on creating a product or as a realization cost. This price helps track the increase or decrease in production costs compared to other reports. We will use for this amount of materials on the production of the 1st product.
Account account - This is the account of the accounting of finished products, in our case it is 43 finished products.
Nomenclature group - Your nomenclature group of products
Specification - In this point, choose the specification of our product.
If we need to ask the costs of the workforce for the production of products, then go to the services section.
In the Services section fill out our rack.
To use the account 40, we will need to change the accounting policy of the enterprise. We go into accounting policies. And chooseTake into account deviations from planned cost.
Dock "Report of production for shift" in the accounting system is appointed for accounting of finished products, services or semi-finished products, as well as for data collection, namely, direct costs needed to calculate costs. In this article, we will witness the filling and wiring of this dock in 1C 8.3.
Output
As the finished product is released and its posting is to the warehouse, you must enter the Dock "Report of the shift". When producing products, planned prices are taken into account. In case of compliance with the parameters of accounting policies, we will calculate the deviations between the actual and planned cost. The issue in this case will be reflected in DT of the account 43 "Finished products" or 21 "semi-finished products" and on the loan account 40.
If you do not expect deviations at actual cost, the issue will be reflected on the loan of the account 20 "Basic Production" or 23 "Auxiliary Production". At the head of the Dock "Report of Change" will indicate the cost of the cost and production department, which has released products and on which we will reflect costs.
On the Production tab, you need to specify such products on products in each line, which is released (hereinafter - semi-finished products):
- products
- number of
- price and amount is planned
- account account
- nomenclature group
- specification
Services of auxiliary production
The "Services" tab will show the services that are provided between the departments of the enterprise. Usually these are the services of auxiliary production, which are accounted for in quantitative or cost expressions. At the head of the dock, you need to specify the performer and the cost of this department. In the "Services" list, specify such data
- list of services that were specified
- nomenclature groups for which the costs of providing services are collected
- volume characteristics
- recipients (account, division and analytics)
The volume of services that will be provided will be specified in the "Quantity" section. If all criteria were obtained to estimate the volume of work in the context of the types of products, for which the auxiliary production services were spent, then we use the account 20. If there was no such possibility, we specify the account 25. Additionally, we can specify the specification on which the material is used to carry out the data work. If the services that have been rendered will be taken into account in the price expression, the docking will form the entire service to issue the executive and write off its prices for the costs of recipient departments. The final price of services that would be provided will be determined during the operations of closing accounts 20, 23, 25, 26 in the same manner as the price of products that was released.
Return waste
The remaining raw materials and materials that were formed in the production process can also be trained in the form of return waste in the event that they can profit and be used in the future production process. The "Return Waste" tab will be sure to specify the data for each type of waste. Namely: count, cost, amount, account account, cost articles and nomenclature group.
Consumption of materials
Any material that is necessary for the manufacture and is listed on the Production tab, is subject to write-off at the moment of the Dock "Report for Shift". The operation is carried out if the materials were not transferred to the manufacture of the "requirement-invoice" dock. We will specify them on the "Materials" tab. The tabular section of this tab is the ability to fill in autores by clicking on the "Fill" button, if the specification is specified on finished products.
The specification is a description of the rate of consumption of materials for the manufacture of products. It is set from the directory of the nomenclature, when you click on the link "Nomenclature Specifications".
Important! If your company is working, which is not subject to VAT on a par with the taxable, then when transferring materials to the production reflects operations on the inclusion of VAT in the price of goods or exception from the price.
