Production and general production expenses difference. Accounting for general production expenses

The general production costs are categorized as indirect, indirect costs.

Their accounting should be carried out in each department of the enterprise.

Mutual expenditures are part of production cost Produced products.

The composition of such expenses includes:

Depreciation of fixed assets of production.
Depreciation of other non-delete material assets involved in the management department.
The cost of fuel and electricity used during the operation of the equipment.
Expenses for spare parts and materials required for equipment repair. This item does not include spending associated with the improvement and modernization of the means of production.
Costs for low-value and fast wear items that were used for industrial and managerial needs.
Defective goods.
Unforeseen and implicit costs of workers' labor.

Types and calculation of all-industrial expenses

This type of cost may be variable or permanent.

The variable type includes costs proportional to the growth of production turnovers.

This is due to an increase in equipment wear rate, the need to increase the capacity of the instruments and arising, as a result, energy costs.

Cost growth may be directly dependent on increasing production volumes, in return or increase with ahead.

Continuous general production costs include spending, unchanged or little subjects with an increase in the amount of activity, they are associated with managerial and accounting work.

The overall indicator of the general production costs is made up of the following indicators:

Annual depreciation of fixed capital.
It is determined by the amount of monetary assets spent on the full restoration of all means of production and control apparatus.

It is calculated by the formula:
A \u003d (ps * n) / 100,
Where and is depreciation, PS - the initial cost of equipment and other assets, on - the rate of depreciation.

Costs of raw materials and material.
For calculation, the formula is used:
P \u003d k * σ (n * c),
Where p is a common level of expenses, N is the cost rate, C is the price for the material necessary for the repair of equipment or maintaining its operation (energy), to - transportation costs.

General-effective expenses are the costs of an enterprise on the organization and management of the production process in its structural production units - workshops, services, rediscovers, departments.

In terms of its composition, general production costs are divided into:

· Costs associated with the content and operation of equipment (depreciation of equipment, its repair, wages of workers employed by the service of equipment, etc.);
· Production management costs (maintenance of the production unit management apparatus, depreciation, maintenance and repair of buildings, structures, inventory used for production needs, ensuring normal working conditions, etc.).

General-effective costs can be attributed to conditionally variables, as they combine the costs of energy resources required to drive production equipment, machines, mechanisms and vehicle; Costs for current care for equipment and workplaces (cost of lubricating and businessworked materials, wages of wages of adjusters, repair and other auxiliary workers). The dimensions of these expenses largely depend on the volume of production, which cannot be said about the second group of overhead costs - general economic.

General production costs consist of:

1) the costs of maintenance and operation of equipment;
2) community management costs.

Common for both groups is that they are:

consist of comprehensive articles;
arise in manufacturing units;
are planned and taken into account at the places of their occurrence;
controlled by the budget-way method;
distributed indirectly between the species finished products and incomplete production.

Analytical accounting of general production costs is carried out on enterprise divisions, and in their context, according to the established nomenclature of general production (workshop) costs. Expenses are provided for by industry planning instructions, accounting and calculation.

The most common is the following standard nomenclature of costs of expenses:

1. The content of the workshop management apparatus, where they reflect the main and additional wages with deductions to the social needs of the workshop management personnel in accordance with the nomenclature of posts relating to the management apparatus.
2. The content of other work personnel, where they take into account the main and additional wages with deductions to the social needs of engineering and technical workers and other workers (not related to managerial workshops).
3. Depreciation of the building, structures and inventory, including depreciation deductions buildings, structures and equipment shops.
4. The content of buildings, structures and inventory, where the costs of building buildings, structures and equipment workshops are taken into account: the cost of materials spent on the economic needs of workshops, as well as on the maintenance of the power grid, heating network, water supply and sewerage, for the maintenance of the premises clean, the cost fuel consumed for heating; wages with contributions to the social needs of the auxiliary workers employed at various business work; The cost of energy, water, steam consumed for economic needs, etc.
5. Current I. overhaul buildings, structures and inventory, where they reflect the cost of repairing buildings and structures: the cost of consumed repair and building materials; salary with deductions to the social needs of workers performing repair work; The cost of repair shops, etc.
6. Testing, experiments, research, rationalization and invention, which include: the cost of materials and products spent on the implementation of experiments, testing tests and rationalization proposals, wages with deductions to the social needs of workers employed in these works; The cost of services of workshops and farms; Payment of work of third-party organizations.
7. The costs of ensuring normal working conditions and safety equipment, which take into account the costs of ensuring the safety of labor, industrial sanitation and other occupational safety measures (on signaling, ventilation, the device of shower, changing rooms, etc.).

8. Move of goods within the enterprise, where the cost of moving goods from the central warehouse of the enterprise to other units located outside the central warehouse (the cost of fuel, spare parts, the remuneration of workers engaged in the movement of goods, etc.)

9. Other expenses where other expenses not provided for by previous articles are reflected.
10. Losses from downtime, where it is taken into account: wages with deductions to the social needs of workers for downtime, which took place due to the fault of the workshop; Surcharge to workers, which for downtime were used on the work requiring the use of less qualified labor; The cost of raw materials, materials, fuel and energy spent during the downtime due to the fault of the workshop.
11. Loss of damage material values When stored in the workshops containing the cost of spoiled materials, semi-finished products and products when stored in shop storerooms, written off in the prescribed manner.
12. Losses from under-use parts, nodes and technological equipment, including losses from under-use parts and components of outdated structures, as well as tools and devices, when these losses are due to laptops of workshop planning.
13. The shortage of material values \u200b\u200band incomplete production (less than surplus), where the cost of shortage of shortage and excess materials, semi-finished products (parts) and components identified during inventory in workshop storerooms and production lines of the workshop and subject to debiting are taken into account.
14. Other non-production costs, including expenses not provided for by previous articles (for example, disability benefits arising from production injuries paid on the basis of court decisionsissued in the current year).

Mutual costs are taken into account in the account 25 "general production costs" in correspondence with accounting accounts production reserves, settlements with personnel on wages, settlements social security and insurance, cash registers, billing accounts and others.

Usually in organizations, they preliminarily consolidate the estimates of the general production costs so that the manufacturers of production knew the amount of permissible costs, could be argued decisions.

In order to obtain information suitable for making decisions, the estimated estimated cost estimate is usually adjusted, taking into account the actually achieved production volume and are compared with actual expenses.

At the end of the reporting period, the amount of actual general production expenditures make up an entry:

Dt sch. 23 "Auxiliary Production" - in terms of subdivisions of auxiliary production

Dt sch. 28 "Marriage in production" - in the share of expenses related to rejected products

Kt sch. 25 "Observational Expenditures".

The most difficult task is the task of a deeper distribution of general production costs. We are talking about the organization analytical accounting Inside the synthetic account 20, when it is necessary for each cost medium to attribute the proper share of the overall costs.

The process of distribution of general production costs consists of three elements:

1) The choice of an object on which costs belongs, i.e. media conductivity carrier (for example, products, service, contract, shop);
2) the costs that should be attributed to objects are selected and collected;
3) The database is selected that correlates the costs with the account (cost carrier).

In practice, the following databases apply to the distribution of production overheads between cost carriers:

1. The work hours of production workers (people) - is widely used for two reasons: reflects the cost of direct labor; Information about the spent personnel on the production of specific products is usually contained in the outfits and in the work cards.

The distribution coefficient is determined by dividing the total amount of production overhead costs for the total number of people spent.

2. Wages of production workers. The use of this indicator is preferably in cases where wages occupies more specific weight in all-generated costs than the cost of maintaining equipment.
3. Thumbers. In the past, this figure was rarely applied due to the lack of information on the time of operation of any equipment spent on the production of specific products. Computerization of accounting allows you to solve this time-consuming task.
4. Direct costs. Indirect production costs are distributed in proportion to the value of the product consumed for the product and the main wages of production workers.
5. The cost of basic materials. In this case, the distribution rates of overhead costs are applied as a percentage of the cost of the basic materials used.
6. The volume of manufactured products in kind or value terms. This method is applicable only under the condition that one type of product is made by the unit. When using this indicator, equal overhead costs will have equal overheads as a database of distribution to products with different labor intensity.
7. Distribution in proportion to estimated (regulatory) rates. The rate is calculated either by the enterprise as a whole or for each unit separately. Unified bid. The distribution of overhead costs is advisable only when all the work in all units is spent approximately the same time. If different times are spent on these works, then it is necessary to establish the distribution rates of overhead costs separately for each unit so that all types of products are distributed actually corresponding to them.

The most important principle of choosing a method of distributing overhead costs is the maximum approximation of the distribution results to the actual consumption on this species Products. This affects the accuracy of determining the cost of production and ultimately to profit of the organization.

Common expenses are related to the general service and organization of production and the management of the organization as a whole. They are recorded on the invoice of the same name 26.

Analytical accounting of general expenses is based on groups of these expenses, and within groups - under articles, which allows the enterprise to control the implementation of the estimates of general expenses.

The typical nomenclature provides for the selection of the following articles of general expenses of industrial enterprises:

Expenses for enterprise management

1. Wages of the enterprise management apparatus, where they reflect the main and additional salary of the enterprise management personnel in accordance with the nomenclature of posts relating to the management apparatus.
2. Business trips and movements, where they take into account the costs of all types of service business trips of management workers, expenses and lifting when moving these employees and their families, except expenses for all types of travel workers of fire, militarized and watchdogs
3. The content of fire, militarized and watchdogs, where they are reflected: the main and additional salary with deductions for the social needs of the staff of the watch, fire and watchdog; Amounts paid to other security organizations; the cost of combustible, lubricants and other materials for special vehicles and fire fighting machines; costs of maintenance and repair of fire fittings; dismisses of uniforms issued by guard workers and duty workwear; expenses for all types of business trips of fire, paramilitary and watchdogs; other expenses.
4. Other expenses, including: stationery, typographical, postal and telegraph expenses of management services; the cost of stationery and drawing accessories, typographical and binding; Cost of reporting forms and breed management documentation; the cost of the content of telephone stations, on the content of the plant management dispatcher; buildings and premises of plant management services (heating, lighting, sewage, water supply, maintenance and cleaning clean); Expenses for the current repair of equipment, passenger transport and buildings; Service connectors and passenger transport content; Other management costs.

General running costs

1. The content of other common household staff, where they take into account the main and additional wages of the staff of non-governmental personnel with deductions for social needs (for example, employees catering, medical staff).
2. Depreciation of fixed assets where depreciation deductions (according to established standards) are from the value of the main means of the general apparatus, including depreciation deductions from the value of fixed assets intended for conducting health, physical education among enterprise personnel, etc.
3. The content and current repair of buildings, structures and the general technology inventory, where they take into account the costs of maintaining in good condition of all fixed assets and inventory of general education; the cost of lubricating and unforgettable materials, as well as fuel used in the operation of these fixed assets and inventory; The main and additional salary with deductions to the social needs of workers, other expenses.
4. Production of tests, research experiments containing publiclywater laboratories, inventive expenditures and technical improvements where the costs of testing, experiments and research that are intended to determine the quality of the material resources incoming to the enterprise, monitoring compliance with established technological processes, applying new technological processes; semi-finished products, new technological processes; Reagent costs and other materials for laboratory tests, experiments, samples, research and testing, other expenses.
5. Labor protection, where labor protection costs (non-capital nature) are taken into account, conducted for public purposes; Safety expenses manufactured by sanitation; On other events.
6. Training of personnel, containing the cost of production training training (training of new and personnel workers, engineering and technical personnel and employees in order to increase their qualifications; costs of making educational and visual aids, etc.); payment of scholarships by successive students aimed at learning universities and technical schools; costs of measures to improve the qualifications of management engineering and technical personnel; Other measures for centralized training.
7. Other expenses, including disability benefits arising from production injuries paid on the basis of court decisions issued until the current year; Other expenses not provided for by previous articles.

Fees and deductions

1. Taxes, fees and other mandatory deductions and expenses where payments for local and other taxes and fees for the enterprise as a whole are taken into account, that is, payments not related to a certain workshop; The deductions provided for by law.

Common unproductive expenses

1. Losses from downtime, where the accrued amount of the main and additional wages is reflected with the deductions for the social needs of production workers due to downtime when the production stops; The cost of raw materials, materials, fuel and all types of energy, unproductively spent during the period of production stop, etc.
2. Losses from deterioration of materials and products when stored at common warehouses, where the losses caused by the damage of material values \u200b\u200bduring storage in the general-purpose warehouses in cases where they cannot be recovered from the perpetrators of damage; Losses from preventing spare parts of equipment, outdated structures, parts and components of obsolete structures, as well as tools and devices in cases where these losses are caused by the shortcomings of general planning (overspending or noncompliant launch into production, etc.).
3. The shortage of products of products at common warehouses (mining excess), where it is taken into account: the shortage of materials, semi-finished products and products at factory warehouses (within the limits of loss) and the shortage of the excess of the rate established during inventory in cases where the damage cannot be recovered from the perpetrators.
4. Other unproductive expenses, which include: Avoid payment on exclusively increased tariffs (the amount of exceeding the normal tariff); losses on erroneous loaded loads; payment legal costs and arbitration fees.

However, given that the calculation of the distribution database of indirect costs may require significant current costs, additional distribution databases that do not require large spending, as they are calculated in the process economic activity automatically.

Such databases include: the volume of release; volume of sales; cost of implementation; Production cost; The average cost of personnel. As a database of distribution of indirect expenses in the practice of Western enterprises is commonly used:

· Number of units of finished products. This method reflects all costs, including managerial;
· Number of work hours of production. This method assumes that labor is the main production resource, and the number of hours of working time used for production.
· Proportional to the total cost of the enterprise to the manufactured product;
· The number of machines used in production. This method assumes that the machine-clock is the most important parameter of production;
· The costs of materials used in a certain production. This method is used if this type of costs prevails in the total amount of production costs;
· Total salary allocated to a certain aspect of production. This method is effective when the cost of labor costs are dominated in the total amount of production costs, etc.

The synthetic accounting of general expenses is carried out on an active collecting and distribution account 26 "generality expenses", and analytical - on account 26 "general expenses" under the articles of estimates in a separate statement.

The procedure for the write-off of general expenses depends on how the cost of production (works, services) is being formed:

· In full production cost;
· In the abbreviated cost.

When taking into account the abbreviated cost, the general costs are written off in D90 / 2 "Cost cost".

At the end of the reporting period, 26 "general expenses" is closed:

Dt sch. 20 "Basic Production" - in terms of the divisions of the main production

Dt sch. 23 "Auxiliary Production" - in terms of subdivisions of the auxiliary production

Kt sch. 26 "General expenses".

Thus, at the end of the reporting month after the distribution of overhead costs and their account of account 25, "general production costs" and 26 "general expenses" are closed and no residues do not have.

Accounting for overhead. Promotional and generality expenses, their composition, accounting and write-off

Indirect or overheads related to the management and maintenance of the main production are reflected in the debit of accounts 25 "general production costs" and 26 "general expenses" and are written off into the debit of account 20 "Basic Production".

The costs associated with the loss of marriage are written off on account 20 "Basic Production" from the Credit of the account 28 "Marriage in production".

The amounts of the actual cost of finished products depending on the accounting policy adopted in the organization may be written off from the account of account 20 "Basic Production" in the debit of accounts 43 "Finished products", 40 "Production (works, services)".

Accounting of general production expenses: account 25 "general production costs"

The overall costs include the following types of expenses:

- depreciation deductions and the cost of repairing fixed assets and other property used in production;

- expenses for insurance of the specified property;

- the cost of heating, lighting and maintenance of premises used for basic and auxiliary industries;

- rent for premises, machinery, equipment and other fixed assets used in production;

- the remuneration of employees engaged in production service (masters, heads of workshops, technologists, workers carrying out maintenance Repair technological equipment, in the event that such maintenance is not performed by special structural divisionsexpelled to the auxiliary production, etc.);

- Other approximate costs.

These costs are reflected in the debit of account 25 "general production costs" in correspondence with the loan of relevant accounts:

Dt 25 CT 10 - reflects the cost of materials, spare parts used for maintenance and repair of equipment;

Dt 25 Kt 02 - depreciation is charged on the main means used mainly and auxiliary production;

DT 25 CT 60, 76 - Pursuant communal services, other costs of premises, rent for premises, equipment, etc.;

DT 25 CT 70 - accrued wages;

DT 25 Kt 69 - accrual of insurance premiums in the FSS of the Russian Federation, PF, FFOMs and insurance premiums against accidents and injuries.

In addition, the accounting of general production costs can be carried out on separate subaccounts open to individual units or by types of products. If there is no such separation, the general production costs in write-off are distributed by types of products. Distribution methods may be different: proportionally wages production workers proportional to the amount of direct expenses proportional to the volume of released products (in kind or value terms) is proportional to revenue from the sale of products and others. The elected distribution method in obligatory enshrined in accounting policies Organizations.

The most common is the method of distribution of all-industrial costs in proportion to the main wage of production workers.

Analytical accounting on account 25 is carried out on individual divisions of the organization and costs of expenses.

The account 25 "general production costs" is closed at the end of the month, never has a balance and is not reflected in the balance sheet.

Accounting for generality expenses Score 26 "General expenses"

To account for expenditures for the needs of the management of the organization that are not directly related to the production process, the plan of accounting accounts provides for 26 "general expenses". This account reflects:

- administrative and management costs;

- expenses for the maintenance of general personnel not related to the production process;

- depreciation deductions and expenses for the repair of fixed assets of management and general purpose;

- Rental fee for general-purpose premises;

- expenses for payment of information, audit, consulting and other similar services;

- Other similar intended management costs.

These expenses are reflected in the debit of account 26 "General Expenditures" in correspondence with the loan of the relevant accounts:

Dt 26 CT 10 - reflects the cost of materials, spare parts used for the work of general economic purposes;

Dt 26 Kt 02 - depreciation on fixed assets of managerial and general purpose;

Dt 26 Kt 60, 76 - the payment of utilities, other costs of maintaining the premises of the general purpose, the rental fee for the premises, equipment of the general purpose, etc.;

Dt 26 CT 70 - the wages are credited with administrative and management and general personnel;

Dt 26 CT 69 - reflected accrual of insurance premiums in the FSS of the Russian Federation, PF, and insurance contributions from accidents and injuries.

A plan of accounting accounts provides for two options for the write-off of general expenses:

Option 1. General expenses are discharged to production costs accounting and are taken into account in the formation of production or complete production costs of products.

When using this method, general expenses are written off into the debit of accounts 20 "Basic Production".

When writing off the general costs of 20 "Basic Production", they are distributed by types of products proportional to the selected indicator.

The write-off and distribution mechanism is similar to the previously discussed.

Option 2. If the organization's accounting policy provides for the inclusion of general expenses of the current period in the cost of realized products (works, services), then the entire amount of general expenses as conditional and permanent is debited into the debit of account 90 "Sales", subaccount 2 "Cost cost".

IN this case An incomplete (abbreviated) production cost of products is formed, and the cost of realized products increases.

Analytical accounting on account 26 is conducted for each article of the relevant estimates, the place of costs, etc.

The account 26 "general expenses" is closed at the end of the month, never has a balance and is not reflected in the balance sheet.

Losses from marriage - taken into account on account 28 "Marriage in production"

By the nature of detected defects, marriage is divided into corrected and incorrigible (final).

At the place of detection, marriage is divided into internal and external (discovered from the consumer).

The cost of an internal final marriage is calculated by the calculation articles: materials, salary of production workers, deductions from this salary, etc.

The cost of the internal corrected marriage includes all costs for its correction.

The cost of external corrected marriage includes the costs of correcting rejected products.

On the debit of the account of 28 "Losses from Marriage" are going to the cost of correction of marriage:

Dt 28 Kt 10, 70, 69, etc.

According to the credit of the account 28 "Loser from Marriage", this cost is being written off:

Dt 10 kt 28 - the value of rejected products at the price of possible use;

Dt 70 kt 28 - kept from the wages of the worker, guilty of marriage;

Dt 20 Kt 28 - included in the cost of production The magnitude of the final loss of marriage.

Analytical accounting on account 28 is conducted on individual divisions of the organization, types of products, costs of expenses, reasons and perpetrators of marriage.

Account 29 Serving production and farm "

This account may reflect the costs of the organization of serving industries and farms in the balance sheet.

The debit of account 29 reflects direct costs associated directly with the production of products, work and services, as well as the costs of auxiliary production.

According to the account of account 29, the amounts of the actual cost of the completed production of products, work performed and rendered services are reflected.

The balance of the account 29 at the end of the month shows the cost of unfinished production.

Analytical accounting for this account is carried out for each serving production and economy and on individual items of the costs of these industries and farms.

Other production costs - These are the costs of warranty service and repair of products, standards for standardization, etc. They are also referred to the cost of production

Commercial expenses

Reflected on account 44 "Sale expenses."The account 44 is designed to summarize information on the costs associated with selling products, goods, works and services.

In organizations implementing industrial and other production activities, the costs of 44 may be reflected:

- on the rapidation and packaging of products in warehouses of finished products,

- cost of delivery of products to the station (pier) departure,

- Loading in cars, ships, cars and other vehicles,

In organizations implementing trade activities, The account 44 may reflect the costs (circulation costs) on;

- transportation of goods, - wage,

- storage and part-time of goods,

The debit of account 44 accumulates the amount of costs made by the organization of expenditures related to selling products, goods, works and services. These amounts are debited completely or partially into the debit of account 90 "Sales".

Analytical accounting on account 44 is conducted by types and items of expenses.

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Accounting for generality expenses

General expenses - expenses that are not directly related to the production process and connected only with its organization and management of the enterprise as a whole.

Being part of Overhead, generality expenses for the method of assigning them to the cost of realized products (performed works, rendered services) are classified as indirect and are distributed between its species similarly to the overall production - with the help of various methods of their distribution.

Analytical accounting of general expenses is based on groups, and within groups - under articles, which allows the organization to monitor the implementation of the estimated estimates.

In addition, when attributable to general expenses for the cost of production (works, services), it is necessary to consider the following:

The costs attributable to the composition of the generality are included in the cost of manufactured products (performed works provided by services) of that calendar period (month, quarter) to which they relate, regardless of their occurrence.

Example. In December 1999, the Organization was paid for a subscription to periodicals at the first half of 2000 in the amount of 900 rubles. This amount should be included in equal shares (150 rubles) to the cost of manufactured products (performed works rendered) in January, February, March, April, May, June 2000 at the time of payment (December 1999) this amount It is reflected in the account of accounting for future periods.

In practice, there are often situations when accountants are expected to be the costs attributable to future periods are included in the cost of production (works, services) of the reporting period, which has the most unpleasant consequences in the relationship between the Organization with the tax authorities in the question of the correct calculation of the organization's income tax.

The costs produced by organizations in foreign currency and to be included in the cost of production (works, services), should be recalculated in rubles at the rate Central Bank Of the Russian Federation, acting at the date of the operation.

Example. In December 1999, the organization was credited to a foreign partner for consulting services under the agreement concluded $ 4,000. The dollar rate at the time of the transaction was 26 rubles. 00 cop. This amount is subject to inclusion in the cost of manufactured products (performed works, services rendered) in December in full, i.e. 104 000 rub. (4000 x 26).

List of costs included in general expenses

Articles on which general expenses are conducted, in general, it is possible to group the following main sections (in relation to industrial organizations):

expenses for managing an organization;

general running costs;

taxes, fees and deductions;

object expenses of an unproductive nature.

The "Expenses for Management" section includes the following articles:

"Salary of the management apparatus". This article reflects the amount of accrued remuneration of the organization's management personnel in accordance with the Nomenclature of posts relating to the Office of Management, with deductions for social insurance and ensuring this personnel.
"Business trips and moving". This article includes costs for all types of service business trips of management workers within the norms stipulated by law, including workshop management workers, with the exception of expenses for all types of business trips for fire, militarized and watchdogs.
The article "Executive Expenditures" includes the cost of receiving and servicing representatives of other organizations who arrived in negotiations to establish cooperation.
"The content of fire, militarized and watchdogs." This article includes:

whether the work of the staff of the Watchtime, fire and watchdogs with social insurance deductions and ensuring;
amounts paid to other security organizations (private and fire);
the cost of consumed combustible, lubricant and other materials for special vehicles and fire trucks;
costs of maintenance and repair of fire equipment, devices, inventory;
other expenses related to the content of fire, militarized and watchdogs.

In addition, this article also reflects the depreciation of low-value and spending security services, as well as uniforms and overalls issued by guard workers; costs associated with the provision of housing for security workers; Expenses for all types of business trips for fire, militarized and watchdogs.

The following types of expenses are reflected in the article "Other expenses:

postal - Telegraph, telephone and printing costs for the organization as a whole, including the costs of these goals of workshops, sites and divisions;
the cost of maintenance and operation of typewritten and other office equipment;
the cost of purchasing stationery, accounting forms, reporting and other documents, periodicals necessary for the purpose of production and management of them, to acquire technical literature, binding;
payment of consulting, information and audit services;
expenses for the maintenance of buildings and premises of the office of the enterprise (heating, lighting, cleaning, repair, etc.);
expenses for the current repair of equipment, passenger transport;
costs for service connectors and the content of passenger transport;
other administrative costs (for example, payment of services carried out by third parties on the management of the production process and the organization as a whole, in cases where staffing schedule Organizations do not provide for certain functional services).

"Content with other generalsavodsky personnel." This article includes the labor of the organization's personnel, not related to the Office of the Office, with the deductions for social insurance and ensuring this personnel.
"Service business trips of workers who are not related to the management apparatus." The costs of the expenditures reflected in this article include the costs of all types of workers' business teams, engineering and technical workers and personnel of other categories that are not related to the management apparatus.
"Depreciation of fixed assets." This article shows the amounts of accrued wear on the established depreciation standards of fixed assets of general education.
"Content and repair of buildings, structures and inventory of general purpose". This article refers to:

all costs of maintenance in a good condition of general fundamental funds and their operation;
remuneration of workers of central warehouses and storekeepers, workers serving premises, facilities, courtyards and roads of general economic purposes, with deductions for social insurance and ensuring workers;
fee for rented buildings and public relations; the cost of materials spent on the cleaning of fixed assets and premises, fuel for heating, electricity for lighting;
the cost of repairing low-value and listening items;
expenses for all types of repair of buildings, structures and inventory of the general purpose, performed by their own forces and means or by third-party organizations.

The article "Conducts tests, experiments, research, inventive and technical improvements" reflects the costs of testing, experiments and research, payment for analyzes, samples and other works performed by third-party organizations; costs of invention, technical improvements and innovation proposals of a general economic nature; remuneration to authors, payment of expertise, making models and samples, testing of inventions and technical improvements.
"Ensuring normal working conditions and safety".
This article reflects the costs associated with labor protection, to them, in particular include:

the amount of accrued depreciation and repair and laundry costs of free outdoor and protective devices;
the cost of free issues of neutralizing substances, fats, milk, and others provided by the legislation of the Russian Federation;
costs associated with the acquisition of aidhechkops and medicines;
the cost of acquiring reference books, posters and safety transactions, the prevention of accidents and diseases, as well as to improve working conditions;
costs for training workers to safe methods of work and equipment safety accounts;
other expenses provided for by the nomenclature of occupational safety and safety, except expenses that have the nature of capital investments.

"Personnel training". This article reflects the costs of preparing or improving personnel qualifications, i.e. Expenses for production training of new employees and professional development of workers of all specialties and occupations on the side; Travel expenses to other cities for training and advanced training.
The article "Organized Workflow" article includes costs provided by legislation related to a working force set, including graduates of schools and young professionals (graduates of universities and technical schools) to the place of work, as well as leave before starting work.
"Other general expenses". The article reflects the costs that have not included in any of the articles listed above (for example, disability benefits arising from production injury, payments on bank loans, etc.).

In the section "Fees and deductions" on the article "Taxes, fees and other binding payments" reflect the costs of paying taxes, fees and other mandatory payments (for example, stately), in accordance with the current legislation included in the cost of production (works, services).

In the section "Unproductive Cost Expenters" section, the following expenses are reflected in the corresponding articles:

"Losses from downtime." This article reflects the amount of remuneration amounts of production workers accrued during downtime, or the amount of surcharges to the established earnings, if workers during the downtime were occupied on other, less qualified work, as well as social insurance and provisional deductions.
The article "Nude and loss from damage to storage materials in warehouses" reflects the shortage of material values \u200b\u200bin the warehouses of the organization within the normal range; The shortage of material values \u200b\u200bover the rules decreased, established during inventory, if the damage cannot be charged with the perpetrators; Losses from damage to materials and other values \u200b\u200bwhen stored in the warehouses of the organization in cases where they cannot be charged with guilty or denied by the court.

Accounting of general expenses

Accounting for generality expenses in the organization is carried out on the same active, collectively - distribution account 26 "general expenses", which is included in Section .III "Production costs" plan for accounting accounts of financial and economic activities of enterprises.

At the debit of account 26 within a month, all costs are reflected in the composition of the generality from a loan of various accounts, depending on the nature of the costs incurred (see Table).

N p / n	Content economic operations	Correspondence bills
Dr.	K-T.
1.	Accrued depreciation of basic means of generality destination	26	02
2.	Accrued depreciation intangible assets general Equipment	26	05
3.	Spent by common goals materials	26	10
4.	Signed services of auxiliary production	26	23
5.	Using ready products in general economic goals	26	40
6.	Cash spent cash by common goals	26	50
7.	Payable to generality cashlessity	26	51
8.	Accrued payments from payment labor on social insurance and provision	26	69
9.	Accrued payment of labor workers busy service production	26	70

For the first example, the reflection of operations in accounting accounts will be as follows:

at the time of charges and payments:

Dt sch. 31, Kt Sch. 60 - 900 rubles,

Dt sch. 60, Kt Sch. 51 - 900 rubles;

when incorporate in the cost of subsequent months:

Dt sch. 26, Ktch. 31 - 150 rubles.

before writing off completely. The general costs collected in this way are subject to distribution and are included in the cost of the cost (no residue on the account 26 at the end of the month):

main production (debit account 20, account credit 26);
auxiliary industries (debit account 23, credit account 26).

Then they are subject to distribution between specific types of products (works, services) using any database distribution. The procedure for the distribution of general expenses between individual accounting objects is governed by industry planning and calculation instructions.

As a database of distribution, spent a person can be used - watches, machinery - clock, car - days, the salary of the main production workers. For distribution it is necessary:

identify objects between which general expenditures should be distributed;
determine the composition and amount of general expenses subject to distribution;
select the distribution database.

Example. General expenses for the month amounted to 100 thousand rubles. The organization carried out two types of activities that are mainly available: production and construction.

Revenues from the sale of products (works, services) amounted to 8 million rubles, respectively. and 2 million rubles.

General expenses are distributed as follows: on the cost of construction work - 20 thousand rubles. ; The cost of realized products - 80 thousand rubles. (The calculation is similar to the previous one).

Assuming that in relation to construction work Two facilities were completed and handed over two objects, the corresponding part of general expenses (20 thousand rubles) is distributed in between any database (for example, the accrued wages of the main production work): 16 thousand rubles are included in the cost of the 1st object. (wages - 600 thousand rubles); 2nd object - 4 thousand rubles. (150 thousand rubles).

General expenses can also be assigned to:

cost of semi-finished products own production (debit account 21, account credit 26);
marriage correction (debit account 28, credit account 26).

However, now based on the requirements international standards by accountingAccording to the cost of production, only production costs should be included in the cost of production, enterprises allowed to write off the general expenses directly on account 46 "Sales (works, services), bypassing cost accounting (20, 21, etc.), where they are distributed between corresponding species of products (works, services).

In this case, the formation of production costs is the formation, and not actual (complete). The use of such a method is advisable in organizations carrying out the production and sale of products of a sufficiently large nomenclature, which will significantly simplify the accounting process on the distribution of general costs.

Thus, the method of writing off the general costs (on the accounts for accounting for the cost of production or without using them at the expense of implementation), the company chooses in the formation of accounting policies for the coming year.

LLC "Welbi - Group"

Go back to indirect costs

General expenses can be written off by one of two ways:

- at the expense of 20 "main production" (23 "Auxiliary production", 29 "serving production and farms");
- At the expense of 90-2 "Cost of sales".

The chosen way to write off overall costs is consolidated in accounting policies for accounting purposes (paragraph 7 of PBU 1/2008, paragraph 20 of PBU 10/99).

Distribution of expenses

General-effective and generality expenses are related to the release different species Products (works, services), and also ensure the work of the organization as a whole. Therefore, in contrast to direct (basic) costs, these costs are considered indirect (overhead).

At the end of the reporting period of account 25 and 26 are closed.

Cost accumulated on them are written off into debuts of accounts: 20 "Main production", 23 "Auxiliary production", 29 "servicing production and farms" or 90 "Sales" are proportional to the indicators that must be established in accounting policies for accounting purposes (clause 7 PBU 1/2008).

The base for the distribution of indirect expenses between the main, auxiliary and serving industries can be, for example, the following indicators:

Salary of the main production workers;
direct costs at the workshop structure of the organization;
the number of worked hardware hours of equipment;
the size of production areas;
material costs;
The amount of production in natural or cost indicators.

For example, in industries with a significant share of labor costs, indirect costs are advisable to distribute proportionally salary of the main production workers. Indirect costs distribute proportionally material costs (The cost of raw materials, materials, spare parts, etc.) in the event that they constitute a significant share in the cost of manufactured products.

An example of distributing indirect expenses related to the performance of the production order. The organization applies browse method Calculating cost.

In April, the Master manufacturing company OJSC adopted and fulfilled two production orders (No. 1 and No. 2) for the manufacture of special transport equipment. Accounting policies "Masters" provides that general production and general expenses are distributed in proportion to the salary of production workers employed in the execution of each order.

In April, the actual amount of expenses was:

General production - 100 000 rubles;
general business - 125,000 rubles.

Direct costs commissioned No. 1 amounted to:

The cost of consumed materials - 82 300 rubles;
Salary of production workers - 68 500 rubles;
The amount of contributions to the mandatory pension (social, medical) insurance and insurance contributions from accidents and trade-tolls with the salaries of production workers - 20,687 rubles.

Total commissioned number 1 - 171 487 rubles.

Direct costs commissioned No. 2 amounted to:

The cost of consumed materials - 151 500 rubles;
The amount of accrued wages of production workers - 55,000 rubles;
The amount of contributions for compulsory pension (social, medical) insurance and insurance contributions from accidents and caregings with the salaries of production workers - 16,610 rubles.

Total commissioned number 2 - 223 110 rubles.

The total amount of salary of production workers on both orders was 123,500 rubles. (68 500 rubles. + 55 000 rub.).

The share of salary of production workers in the total amount of their salary is equal to:

Commissioned number 1 - 55% (68 500 rubles: 123 500 rubles);
By order No. 2 - 45% (55,000 rubles: 123 500 rubles).

At the cost of order number 1:

Part of the general production costs in the amount of 55,000 rubles. (100,000 rubles. X 55%);
Part of the general expenses in the amount of 68 750 rubles. (125,000 rubles. X 55%).

The actual cost of ordering number 1 was:

171 487 rub. + 55,000 rubles. + 68 750 rub. \u003d 295 237 rub.

At the cost of ordering number 2 include:

Part of the general production costs in the amount of 45 000 rubles. (100 000 rub. - 55 000 rub.);
Part of the general expenses in the amount of 56 250 rubles. (125,000 rubles. - 68 750 rubles.).

The actual cost of order number 2 was:

223 110 rubles. + 45 000 rub. + 56 250 rubles. \u003d 324 360 rub.

Write-off of general production expenses

When writing off the overall costs (after distribution), make the wiring:

Debit 20 (23, 29) Credit 25
- Written off the general production costs for the reporting month.

This follows from the instructions for the account plan (account 20, 25).

Writing off the general expenses

General expenses can be written off by one of two ways:

At the expense of 20 "Basic Production" (23 "Auxiliary Production", 29 "serving production and farms");
At the expense of 90-2 "Cost of sales".

The chosen way to write off the general expenses will consolidate in accounting policies for accounting purposes (paragraph 7 of PBU 1/2008, paragraph 20 of PBU 10/99).

In the first case, general expenses form a "complete" cost of finished products by completion of the month.

Write-off of general expenses (after distribution) reflect the wiring:

Debit 20 (23, 29) Credit 26
- The general costs associated with the activities of the main (auxiliary serving) production are written off.

In the second case, the "abbreviated" cost of finished products is formed, and general expenditures are completely debited for implementation, regardless of how many products were implemented in the reporting period.

At the time of the transition of ownership of shipped products (results of works or services) to the buyer, reflect the revenue from its sale and write down the cost of sold products (works, services): | Up

We define generality expenses

The general expenses include the costs of managing the enterprise as a whole. Their composition includes the following types of costs:

1. Costs for the content of the management apparatus include:

- salary of the management apparatus with deductions extrabudgetary funds;

- travel expenses;

- Postal-telegraph expenses;

- depreciation and costs of passenger cars;

- expenses for the content of computing centers, etc.

2. General expenses, including:

- the salary of personnel who is not related to the management apparatus, with deductions in

extrabudgetary funds;

- depreciation, repair, maintenance of buildings and buildings of generalsavodsky

character;

- expenses for invention and rationalization;

- Depreciation of the IBE;

- Expenditures on training and the like.

Taxes, fees, deductions included in the cost of production (works, services).

3. Hostess-based unproductive expenses, including:

- shortage and losses from damage to material values \u200b\u200band finished products

storing them in the public warehouses;

- Losses from downtime, not the fault of workshops, etc.

Learning costs and general expenses are discharged to the cost of production (works, services)

General running costs.

Calculated by multiplying the normalized wage on the coefficient of 1.3. \u003d 16347021.6 * 1,3 \u003d 21251128.08

About Hr. \u003d Zn * 1.3 (rub.)

About Hr. \u003d 16347021.6 * 1,3 \u003d 21251128.08 rub.

Calculate the cost of maintenance:

Table 6 - Cost Calculation

N p / n	Calculation articles	The amount in rubles.
Basic materials.	233813039,2
Transport and procurement costs	31564760,3
Auxiliary materials	38968839,86
Fuel and energy for technological purposes	655674,8
The main salary of production workers (s landing)	30242958,79
Including normalized salary	16347021,6
Additional wages of production workers	3024295,88
Accrual Z.R.	3293458,212
Total labor costs	36560712,88
Annual Foundation for Salary Support Workers	7287241,22
Annual Foundation for the Salary of Workshops, employees and other employees	146898362,5
Total direct costs (p.1 + p.2 + p.3 + p.4 + p.9 + p.10 + paragraph 11)	495748630,8
General production expenses	17300231,3
General running costs	21251128,08
Total production cost (paragraph 12 + p.13 + p.14)	534299990,2
Commercial expenses (p. 15 * 0.02) 0.02 - Commercial expenses coefficient	10685999,8
Total commercial cost (paragraph 16 + p.15)
Profit (28% of commercial cost) (p.17 * 0,28)	152596077,2
Wholesale price, cost (Tr; kr) (p.18 + p.17)	697582067,2
Value Added Tax (VAT-12% of Wholesale Prices) (p.19 * 0.12)	83709848,06
Selling price (p.20 + p.19)	781291915,2
Trading allowance (25%) (p.21 * 0.25)	195322978,8
Market price 1 (p.21 + p.22)	976614894,1

Based on the data obtained:

Table 6 - Technical and Economic Indicators term paper

No. p / p	The name of indicators	unit of measurement	The magnitude of the indicator
1.	Annual production program	Cher.ch.
2.	Number of production workers	Person.
3.	Number of auxiliary workers	Person.
4.	Number of managers and employees	Person.
5.	The total number of employees	Person.
6.	Total number of employees	Person.
7.	CASSIONAL FUND OF WABARDS OF EMPLOYEES	rub.	190746316,6
8.	Including major production workers	rub.	36560712,88
9.	The average monthly salary of one production worker	rub.	31149,11
10.	The average monthly salary of one working	rubles / person.	111258,67
11.	Cost of servicing one car per year	rub. / auth.	5018576,02
12.	The cost of one service	RUB / OBL.	61272,03
13.	Cost price current repairs	rub.
14.	Labor productivity per work	rubles / person.
15.	FondoOstitch	rub. / rub. Osn Fundov	239,8
16.	Fondarity	Rub. OSN funds / rub. rubles / person.	0,004
17.	Fundsacking	rubles / person.	25030,1
18.	Profit	rub.	152596077,2
19.	Cost of work	rub.	781291915,2
20.	The level of profitability in general	%	19,5
21.	Including costs	%	28,00

We find rows 11, 14-21 on the basis of formulas:

14. \u003d Cost of work: the number of employees

15. \u003d Cost of work: the cost of fixed assets

16. \u003d 1: FDOOUTYDACH

17. \u003d Equipment cost: the number of workers

18. \u003d Row 19 of the previous table

19. \u003d Row 20 from the previous table

20. \u003d Profit: Cost of work * 100

21. \u003d Profit: Complete Cost * 100

Table 7 - full-time ATP

Increasingly, the main accountants and the authorities of the planning and economic departments of industrial companies arise a huge number of questions regarding the distribution of overall and generality spending. The situation is caused primarily by problems in the field of pricing. In the first stages of production, it is important to calculate the full cost of the product of the product using standard price determination methods.

When the method "Cost and profit rate" is used, then the methods for the distribution of general production and general expenses are given the main role When determining the cost. When the price is set by the market - you need to compare the market indicators of the pricing of the product with the expenditures necessary for its production. This will help exclude losses.

In reality, it is often possible: the planned value is calculated according to the scheme "Costs plus profit rate" (cost information is taken from planned counts), then all indicators are compared with the real price in the market and change begins the ultimate price Goods taking into account the provisions of the company's affairs in the industry.

As a result, the methods of accounting and distributing the expenditures of indirect destination, namely, they include general production and generality, are interesting, both for monopolistic companies and small industrial enterprises.

The concepts of general and general production costs

The general production costs are targeted spending aimed at maintenance, organization and control of industries (auxiliary, main serving).

Accounting and distribution of general production costs includes:

The price of the materials, the details necessary for the service and repair of industrial techniques;
Payment of employees of the enterprise, whose task is to maintain production (manufacturer of production / workshop, master, technologist, an employee responsible for the technical repair and inspection of production equipment) taking into account social contributions;
Depreciation payments and expenses that are on repairing units of fixed assets and other property operated for production;
Tracts for disposal / dismantling of technical units, the costs of materials, parts purchased by the semi-finished products necessary for adjustment and repair of equipment;
Payment for renting premises, transport, machinery and other types of fixed assets required for the production of product;
Tracts aimed at the process of using units of fixed assets directly participating in the production (fuel, electricity, etc.);
Depreciation of intangible assets used for production;
The total amount of losses and lack of idleness, damage to values \u200b\u200bin the production process or when stored in warehouses.

All the costs described are carried out on the debit of account 25 "general production costs". It takes place in correspondence with the loan in the following standards:

When an indirect expense expenses are prescribed on the 25th score, assisted sub-accounts, for example, 25-1 "general production costs of the main production" or 25-2 "general production costs of auxiliary production" are being prescribed. In the end of the month, the twenty fifth bill is completely closed. Expenditures prescribed on certain subaccounts are transferred to the debit of relevant accounts:

If the expenditure of the general production plan cannot be immediately attributed to the main or additional production, the entire amount must be painted on appropriate accounts.

It is also not excluded that the calculation of all-industrial losses on individual calculations opened for additional divisions or by the types of goods produced is also. If this separation is not provided, then agreed expenses during the write-off are spread by type of product produced.

There are different variants Distributions - in proportion to the earnings of workers who workers in the production service are proportional to the volume of direct spending, in proportion to the number of produced goods (in natural or price equivalent), in proportion to the income from the sale of the product and so on. As a result, the amount of spending on different types of products depends on the selected method of distribution of specific costs.

Of all the most familiar, the most popular is the method of distribution of expenses in proportion to the salary of production employees.

Example

The furniture factory produces two types of product. The total volume of the spending of the overall plan, which must be written off to the main production account, is 300 thousand rubles.

Accounting generality spending

To control the costs aimed at the needs of the management of the enterprise, and not directly related to the production process, the account 26 "general expenses" is used. It is prescribed:

Administrative and administrative expenses;
Spending on the content of personnel for general activities that are not tied to the production process;
Depreciation write-offs and spending on repairing OS units used for management and general procedure processes;
Rental payments for the structure of general economic use;
Wretched advice, information, audit and other services such;
Alternative, similar to the intended spending on the management of the enterprise.

All listed losses are summed up at the debit of the 26th account "General Expenditures" in combination with a loan of other suitable accounts. Table:

The scheme of accounts and guidelines for its application, based on Order No. 94, was regulated by only 2 options for debiting costs for general economic needs.

First option

All the costs are discharged to account accounts for production and are taken into account when creating a production or full cost of goods.

Second option

If the company adheres to the cost of accounting for expenses in the cost of the sold product, then the entire volume of common spending goes into the debit of the account 90 "Sales" to count "Cost of sales".

In such a situation, it is not created complete cost Product, and the cost of sold goods is increasing.

calculated by drawing up the corresponding estimates with their subsequent distribution by types of products.

The estimates of all-industrial costs include the cost of maintenance and operation of equipment, depreciation and costs of repairing fixed assets of industrial purposes, heating costs, lighting and maintenance of industrial premises, rent for industrial premises, Machinery and equipment, other rented products used in the production, remuneration of production personnel engaged in production service, other similar costs.

The costs include the costs associated with the service and organization of production and management of the enterprise as a whole: expenses for the remuneration of employees of the department of management, expenses for travel and official connectors, the cost of maintenance and operation of intercuring transport, current costs associated with environmental activities, depreciation , content of buildings, structures and inventory of general education, expenses for advice, information and audit services, representative expenses, depreciation of intangible assets and others.

On practice total sums The estimates of the overall costs and general expenses are distributed to the cost of specific types of products in proportion to the main wage of production workers.

IN " Other production costs "costs for warranty service and repair of products are included. These include the costs of enterprises in the maintenance of personnel, ensuring the normal operation of products from the consumer within the established warranty period, and the costs of warranty repair of these products in accordance with the established standards. Costs on warranty repair Includes in the cost of those products to which the warranty service life is installed. The magnitude of these expenses is determined on the basis of special estimates. These costs are included in the cost of specific types of products directly or in proportion to the production cost of products without other production expenditures.

Commercial expensesinclude the cost of the company's sales of products. These are the cost of packaging and packaging products in the warehouses of finished products, on the transportation of products, the costs associated with the market research, advertising costs, to participate in trading on commercial exchanges and others. The size of commercial expenses is determined on the basis of the planning of commercial products to consumers and the conditions for its implementation, the norms of material, labor, the monetary costs for the manufacture of containers, packaging, for the delivery of products to the departure station. At the cost of specific types of products, commercial expenses should be directly treated. If it is impossible, this classroom is distributed, taking into account the number of types of products, their volume, the values \u200b\u200bof production cost in the manner prescribed by industry instructions.

To compile planned calculations of the cost of the cost of products, it is necessary to pre-prepare specification on raw materials, materials, purchased semi-finished products and a number of integrated costs (general-flow, general economic, expenditures for the auxiliary workshops, costs for the preparation and development of new products, other production expenses, commercial expenses ).

Development of integrated cost estimates begins with auxiliary production shops, where estimates are compiled for calculation articles and economic elements. The costs of auxiliary workshops are transferred to the cost of main products through the cost of services of these workshops to the main workshops. Services of auxiliary workshops are estimated according to the planned workshop. They are reflected in all other cost estimates. Therefore, balances are drawn up the distribution of products and services of auxiliary workshops according to the respective directions and cost estimates.

Based on the planned cost calculations of the cost of the unit of products of all types and the planned release, the total cost of all commercial products is determined.

The considered methodology for developing planned calculation is characteristic of mechanical engineering and many other industries.

In complex industries, what are the oil refining industry, coke-chemical and others, where several heterogeneous products are produced from the initial raw material. Calculation methods have essential specificity. In this case, methods of except costs, cost distribution and combined method are used.

Cost Exception Method it assumes that all the products obtained in the processing of raw materials are divided into the main and associated costs of the processing of the feedstock, the cost of passing products, remaining relate to the cost of the main products.

Method of cost distribution it is used when several major products are made from the initial raw material and there are no passing. Costs are distributed proportional to scientifically reasonable coefficients.

The combined method is used where there are several basic and passing products. It integrates both above the methods considered.

IN market conditions Effective is program and target method for planning cost of production. The company is given the goal - a certain amount of costs for the production and implementation of specific products that would ensure its competitiveness in a particular market. Then the program of achieving this goal is developed, i.e. Plan of activities of a technical and organizational nature to minimize the cost of production and sales of products at a given level of its quality.