Calculating the cost of production in management accounting. Accounting for production costs and costing on the example of OOO "art stroy" Cost accounting and costing of works
Accounting for production costs and calculation of the cost of products (works, services)
Basic principles of organizing cost accounting for production and calculating the cost of production
Cost price is a set of resources invested by the organization in various objects accounting in the processes of their acquisition, procurement, production and sale.
The cost of production as a synthetic indicator reflects all aspects of the production and financial and economic activities of the organization. The level of production cost depends on the amount of profit and the level of profitability. The more economically the organization uses labor, material and financial resources in the manufacture of products, performance of work and provision of services, the greater the efficiency of the production process, the greater the profit.
The purpose of cost accounting is the timely, complete and reliable determination of the actual costs associated with the production and marketing of products, the calculation of the actual cost of certain types and all products (works, services), as well as control over the use of material resources and Money.
Calculation of the cost of the organization's products is necessary for:
Evaluation of the implementation of the plan for this indicator and its dynamics;
determining the profitability of production and certain types of products;
Implementation of intra-economic cost accounting;
· identification of reserves to reduce the cost of production;
Determination of prices for products;
calculation economic efficiency introduction of new equipment, technology and organizational and technical measures;
· substantiation of the decision on the production of new types of products and the removal from production of obsolete products, etc.
The following principles underlie the organization of cost accounting:
Documentation of costs and their full reflection on the accounts of production;
grouping costs by accounting objects and places of their occurrence;
Consistency of cost accounting objects with production cost calculation objects, accounting indicators for actual costs with planned ones;
· the feasibility of expanding the range of costs related to accounting objects for their intended purpose;
localization of costs caused by the manufacture of individual products;
Separate reflection of costs according to current standards and deviations from these standards, as well as systematic accounting of changes in standards and their impact on production costs;
Implementation of operational control over production costs and the formation of production costs.
production costs- these are the costs of living and materialized labor, expressed in monetary form, necessary for the manufacture of products.
In various industries, the object of cost accounting can be: a product, a part of a product (part, assembly), a group of homogeneous products, an order, production as a whole or part of it (stage, phase, redistribution, process, separate unit), etc.
The process of accounting for production in organizations includes two organically related and interdependent stages: accounting costs by production accounting objects and cost centers And calculation of the cost of production (works, services).
At the first stage expenses are grouped according to the objects of production accounting and their places of occurrence in the context of elements and cost items, indirect costs are distributed among the objects of accounting for production costs, current control over production costs is carried out.
At the second stage the distribution of costs by calculation objects is carried out in order to determine the cost of certain types and all commercial products, as well as to calculate the cost of a unit of each type of product and take into account the release from production.
The composition of the costs included in the cost of production
The cost of production includes various types of costs that depend and do not depend on the work of this organization, arising from the nature of this production and not directly related to it. For this reason, it is important to have a clear determination of the composition of costs that form it.
The cost of production is an objective economic category, and its formation should take place without the regulatory influence of state bodies. State bodies should regulate only the list of costs that are not subject to inclusion in the costs of production and circulation, i.e. act on the principle of "everything is allowed that is not prohibited." However, the composition of the costs included in the cost of production in our country is currently set centrally. This is not a permissive, but a regulatory principle.
The influence of the state on the process of formation of the cost of production is manifested in the following cases:
subdividing the costs of enterprises into current production costs and long term investment;
delimitation of the costs of organizations attributable to the cost of production and reimbursed from other sources of financing ( financial results, special funds, targeted financing and targeted income, etc.);
· Establishment of tariffs, deductions for social needs, the amount of various taxes and fees.
Currently, the composition of costs included in the cost of production is regulated by the relevant regulations, primarily The main provisions on the composition of costs included in the cost of products (works, services) , approved by the Ministries of Economy, Statistics and Analysis, Finance, Labor and put into effect on March 1, 1998. subsequent changes and additions.
In accordance with this provision, the costs included in the cost of production include:
Costs directly related to the production of products (works, services). These are the main costs that make up a significant part of the cost of production. They include material costs (minus the cost of returnable waste) and labor costs;
costs of preparation and development of production;
costs associated with the use of natural raw materials;
non-capital costs associated with the improvement of technology and organization of production, as well as the costs of improving product quality, increasing its reliability, durability and other operational properties carried out during the production process;
costs associated with innovation and invention;
Costs for maintenance of the production process;
costs of ensuring normal working conditions and safety;
· current expenses associated with the maintenance and operation of treatment facilities and other environmental facilities;
costs associated with production management;
· the cost of recruiting labor force, training and retraining of personnel;
deductions from all types of remuneration of workers employed in the production of relevant products; regardless of the sources of payments, according to the norms established by law to the fund social protection the population and the state fund for the promotion of employment;
payment of interest on loans;
Depreciation of fixed assets;
rent and lease payments;
The cost of selling products
payment of taxes and fees paid to the budget;
non-production costs: losses from marriage, downtime for internal production reasons, the cost of warranty repairs and warranty service of products, etc.
Even from a simple listing of the cost components that form the cost of production, it is clear that they are not the same not only in their composition, but also in their significance in the manufacture of the product, the performance of work and services. Therefore, in order to properly organize cost accounting and calculate the cost of production, it is necessary to apply an economically justified classification of costs according to certain criteria. The most important of them are: the composition and type of costs, their places of origin and carriers; role and purpose in the technological process of manufacturing products; method of inclusion in the cost of production; relation to the volume of production, etc.
Cost accounting by cost elements
Economic elements show what is spent and for what amount in the whole organization, regardless of whether these costs relate to manufactured products or to works and services of a non-industrial nature. Economic elements are used in the preparation of cost estimates for production in monetary terms and verification of its execution, in the regulation and analysis of working capital of the enterprise. On a national economic scale, they are used to calculate the national income created in industry.
The economic elements are:
1. Material costs (minus the cost of returnable waste);
2. Labor costs;
3. Deductions for social needs;
4. Depreciation of fixed assets;
5. Other expenses.
This grouping is the same for all enterprises.
In the element "Material costs" cost included:
raw materials and materials purchased from the side, which are part of the manufactured products, forming its basis, or are a necessary component in the manufacture of products (carrying out works, rendering services);
Purchased materials used in the production process of products (works, services) to ensure a normal technological process and for packaging products or used for other production and economic needs, as well as spare parts for the repair of fixed production assets, IBE, rental items; wear and tear of the MBP (tools, fixtures, inventory, devices, laboratory equipment, personal protective equipment and other low-value items), etc.
In the element "Payment costs" reflects wage payments calculated on the basis of piece rates, tariff rates and official salaries established depending on the results of work, its quantity and quality, incentive and compensatory payments, including compensation for wages in connection with price increases and indexation wages in accordance with applicable law.
In the element "Deductions for social needs" mandatory deductions are reflected in accordance with the norms established by law to the Fund for Social Protection of the Population. The Employment Assistance Fund from all types of remuneration of employees engaged in the production of relevant products (works, services), regardless of the sources of payments, except for those for which insurance premiums are not charged.
In the element "Depreciation of fixed assets" the amount of depreciation deductions for the full restoration of fixed production assets, calculated on the basis of their book value and duly approved methods and rules, is reflected.
To the element "Other costs" as part of the cost of products (works, services) include: taxes, fees and other payments to the budget and off-budget funds attributable to the cost of production; insurance premiums by types of compulsory insurance, by voluntary insurance life and additional pensions, as well as property insurance payments; interest on loans; payment to third parties for fire and watch guards; payment for training and retraining of personnel; payment for consulting and information services, as well as audit services; royalties; compensation for depreciation (depreciation) of personal Vehicle, equipment; advertising expenses; payment for certification of products, goods, works, services; the cost of warranty repairs and maintenance of products; expenses for the purchase of stationery, accounting and reporting forms, expenses for subscription of periodicals; rent; lease payments; depreciation of intangible assets; travel and hospitality expenses, within the limits established by law; deductions to the repair fund and the reserve for future expenses for the repair of fixed assets; other costs that are part of the cost of products (services), but not related to the previously listed cost elements.
Accounting for production costs by costing items
The classification of costs according to economic elements does not allow to calculate the cost of individual types of products, to establish the amount of costs of specific structural divisions of the organization. To solve these problems, the classification of costs according to costing items is used.
Calculation item It is customary to call a certain type of cost, which forms the cost of both individual types and all products as a whole. Grouping costs by calculation items allows you to determine the purpose of costs and their role, organize control over costs, identify the qualitative indicators of economic activity of both the organization as a whole and its individual divisions, and establish in which areas it is necessary to search for ways to reduce production costs. On the basis of this grouping, an analytical accounting of production costs is built, and planned and actual costing of individual types of products is compiled.
The list of costing items, their composition and methods of distribution by type of products (works, services) are determined by the industry Methodological recommendations on planning (forecasting), accounting and calculating the cost of products (works, services), taking into account the nature and structure of production. At the same time, the grouping of costs by items established for the relevant industry (sub-sector, type of activity) should provide the greatest allocation of costs associated with the production of certain types of products (works, services), which can be directly and directly included in their cost (the so-called direct costs) .
As such a nomenclature of costing items can be:
1. Raw materials and materials;
2. Purchased components, semi-finished products and industrial services;
3. Returnable waste (subtracted);
4. Fuel and energy for technological purposes;
5. Basic wages of production workers;
6. Additional wages for production workers;
7. Taxes, deductions to the budget and off-budget funds; fees and deductions to local authorities, in accordance with the law;
8. Costs for preparation and development of production;
9. Depreciation of fixed assets;
10. Depreciation of special-purpose tools and fixtures and other special expenses;
11. General production costs;
12. General business expenses;
13. Losses from marriage;
14. Other production expenses;
Total: production cost .
15. Selling expenses.
Total: total cost .
Depending on the specific weight of certain groups of expenses and the order in which they are included in the cost of specific products, when developing industry guidelines, the given nomenclature of articles may be reduced or expanded. So, for example, in some industries, transportation and procurement costs (deviations in the cost of materials), auxiliary materials, depreciation of fixed assets, etc. can be allocated as a separate item. At the same time, an important condition for accounting for costs and calculating the cost of production is the unity of these indicators as well as accounting and accounting.
All costs, both by elements and costing items, are determined on the basis of unified primary expenditure documents.
Methods of accounting for production costs and calculating the cost of production
Under the method of accounting for production costs and calculating the cost of production is understood as a set of methods for collecting, grouping in accounting for information on production costs and calculating the actual cost of production to control the costs of enterprises.
In industrial organizations, there are three main methods of cost accounting - transverse, ordered, normative. Moreover, in practice, simple (per-process) method .
A simple (process-by-process) method of accounting and costing it is used mainly in the mining industry and in some manufacturing industries that produce simple homogeneous products. The essence of this method is to account for the cost of all output. Work in progress, as a rule, is absent or insignificant, and therefore the costs and cost of production are basically equal to each other. The cost of a unit of production is calculated by direct calculation, i.e. by simply dividing the costs by the volume of production in natural or conditionally natural terms.
Proportional method of accounting for production costs and calculating the cost of production used in those industries where, as in the textile industry, there are preparatory, spinning, twisting, weaving and finishing stages.
The Essence of the Transitional Method in that cost accounting is carried out by redistribution, and within them - by units (workshops, rolling mills, chemical plants), costing items and types of products. Direct costs are taken into account for each stage, and indirect - for the workshop, production, organization as a whole, with subsequent distribution between the cost of production of stages in accordance with the bases adopted in the relevant industry. In cross-production industries, the products of each previous processing stage are a semi-finished product for subsequent processing stages or can be sold to the side. This determines the need to evaluate semi-finished products at actual, planned or standard cost, or at estimated, and in some industries at selling prices. With the semi-finished version of the consolidated accounting for production costs, the cost of semi-finished products is reflected in a special item - “Semi-finished products of own production”.
Method shown it is used in individual and small-scale production (shipbuilding, turbine building, production of automatic lines, special machine tools, etc.), as well as in pilot production and repair work. On the basis of contracts with customers, plans for the repair of fixed assets and the development of new products, the enterprise opens orders for the production of each product (work) or a small series of products. Each order is assigned a number.
Essence of custom method is that the accounting of production costs and the calculation of the cost of production are carried out according to orders for the manufacture of one product (performance of a set of works) or a small batch of identical products. To do this, for each order in the accounting department, a card is opened, which takes into account the costs of the order during the entire period of its implementation.
Direct costs are taken into account in the context of shops and orders on the basis of primary documents that are issued for each order. Indirect costs are included in the cost of orders by distribution in proportion to the base accepted in the industry. During the lead time, costs are treated as work in progress. After the completion of the order, it is closed and the costs of its implementation are calculated, which, minus the return waste, the final reject and the return of unused materials to the warehouse, become the actual cost of the products manufactured to order.
Normative method is the most modern. Its essence lies in the fact that a system of progressive norms and standards is being created, and on its basis, the calculation of the standard cost and accounting for production costs are carried out according to the current norms for the consumption of means of production and living labor and deviations from these norms, and operational accounting of deviations from the norms and systematic accounting of changes in standards, and the actual cost of production is calculated as the algebraic sum of the standard cost, deviations from the norms and changes in the norms.
The normative method was first introduced at engineering enterprises, but then it became widespread in other industries.
Direct Cost Accounting
Direct considered expenses, which are associated with the production of a specific type of product (work, service) and can be attributed to their cost directly according to the primary documents. Such costs include: the consumption of raw materials and materials, components and purchased semi-finished products, fuel, steam, electricity for technological purposes, the wages of production workers, accruals on the wages of production workers.
Vacation material assets (materials, components, purchased semi-finished products) from the warehouse to production is carried out on the basis of primary documents. At the same time, materials can be released into production either directly from the central warehouse or through workshop storerooms. The release of material assets from the central warehouse to the storerooms of the shops is their internal movement.
Subdivisions monthly prepare reports on the consumption of materials for production for each of their types. In reports, it is advisable to show the actual consumption of materials for individual products (orders) according to the norms and deviations from the norms, indicating the reasons and perpetrators.
In some cases, when manufacturing different types of products from homogeneous raw materials, direct assignment of material assets is not possible. In such cases, resort to the conditional distribution of materials between individual products. There are various ways of such distribution: normative, coefficient, etc.
The write-off of material assets is carried out at the actual cost, taking into account deviations or transportation and procurement costs. The data on the distribution of used materials are transferred to the registers of analytical production accounting: cards, statements 12, 13, 15, B-3, order journals 10 10/1.
Auxiliary materials , used for technological purposes, are usually distributed in proportion to the consumption of basic materials, the weight of processed raw materials or the amount of manufactured products.
TO energy costs include: fuel, electricity, water, steam, gas and compressed air. They are allocated in a separate costing item "Fuel and energy for technological purposes".
Fuel for technological purposes (coal, gas, firewood, etc.) used for heating or melting metal, drying wood, etc., is included in the cost of certain types of products directly or indirectly. The distribution is made in proportion to the standard consumption for the actual volume of production or the weight of processed raw materials.
Energy, steam, gas and compressed air for technological purposes are included in the costs based on the data of measuring instruments for direct use.
To account for all costs for the production of products (works, services), an active costing account 20 "Main production" . By debit this account collects the costs of funds, and on credit they are written off as the actual cost of finished products (works, services). The debit balance of account 20 at the end of the month shows the value of work in progress.
The following accounting entries are made: write-off of consumed raw materials, materials, semi-finished products - Dt 20 And Set 10, write-off of SMEs worth up to one minimum wage - Dt 20 And Set 12 .
The most important element of the cost of products (works, services) is wage. It can be represented by two calculation items "Basic wages of production workers" and "Additional wages of production workers".
Basic salary included in the cost of the relevant types of products directly or indirectly. Organizations use various ways of distributing wages: normative, in proportion to the direct wages of piecework workers; in proportion to the weight of processed raw materials, materials and semi-finished products; in proportion to the coefficients of labor intensity, etc. The methods of distributing wages are regulated by industry guidelines.
Additional salary , as a rule, applies to certain types of products in proportion to the main one.
Contributions to the Social Protection Fund , as well as the amount of the accrued emergency tax for the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant, etc. are included in the cost of production, directly or indirectly, in proportion to the cost of wages for production workers.
In accordance with the percentage annually established by the organization of the wages of workers (employees), deductions can be made to the reserve for vacation pay.
Make up the following accounting entries: accrued wages to employees - Dt 20 And Set 70, contributions to social insurance and wages have been made - Dt 20 And Set 69, tax is charged to the budget from the amount of accrued wages - Dt 20 And Set 68 .
With the normative method, the accrued wages of production workers are divided into wages according to norms and deviations from the norms, with the establishment of their causes and perpetrators.
Accounting for the costs of preparation and development of production
Technological progress in industry causes a rapid renewal of manufactured products. This circumstance requires certain additional costs of materials, wages, money, etc. preparation and development of the production of new types of products, as well as new technological processes are often associated with large initial (before the transition to serial production) costs for:
1. design and construction of a new product;
2. development of the technological process of its manufacture;
3. design and creation of tooling (new dies, models, tools and devices for special purposes, etc.);
4. redevelopment, rearrangement and adjustment of equipment;
5. development of standards;
6. preparation of cost estimates, etc.
In addition, development costs include the difference between the planned cost of a new product as a prototype or the first batch of products and their planned cost in serial production.
A feature of these costs is the discrepancy between the time of their commission and mass (serial) production.
Before the start of development, separate estimates are compiled for such expenses and special orders for each product (group of products) are opened to account for them.
In most industries, the costs of preparing and mastering new types of products and new technological processes are reimbursed from the funds for the development of production, science and technology or the fund for industrial and social development, and in some industries - at the expense of working capital and are included in the cost of production. In the latter case, they are preliminarily taken into account account 31 "Deferred expenses" until the end of preparation and development of production.
In industries where the period of development of production is short and the costs are small, they are directly attributed to production costs (accounts 25, 26). (In the footwear, textile, tool, bearing industry).
If the costs of mastering the production of new types of products reach a significant amount, they are taken into account by type of product and the established range of items on account 31. The repayment of development costs begins from the moment the transition to serial or mass production of this product and continues for 1-2 years (sometimes 4 years). At the same time, it is important to ensure that these costs are more or less evenly included in the cost of production of the corresponding products. The amount of the monthly amount of repayment of expenses for the development of production is determined by special calculations based on the cost estimate and the number of products scheduled for release for the specified write-off period. In accounting, monthly write-offs of expenses for the development of production are reflected according to
Dt 20 And Set 31
.
The balance of unallocated development costs is shown in the balance sheet under the item "Deferred expenses". Analytical accounting of deferred expenses associated with the preparation and development of production is carried out in statement 15 by types of expenses and articles of the approved estimate.
At the enterprises of mechanical engineering, metalworking and some other industries, the costs of developing and mastering new types of products and technological processes are, as a rule, carried out at the expense of the fund for the development of production, science and technology. The amounts of actual costs for the preparation and development of production are attributed by enterprises to the reduction of the funds of the fund and therefore are not included in the production cost of marketable products.
IN modern conditions management, part of the funds for the development of production, science and technology, provided for by the estimate, is directed to: financing the costs of preparing and mastering the production of new products and advanced technological processes; R&D and design work; to finance additional costs for improving product quality and increased costs in the first years of production of new products. Compensation for increased costs for the production of new products during the period of its development can be carried out at the expense of funds allocated by enterprises from the centralized fund for the development of production, science and technology, created in the Ministries at the expense of deductions from enterprises from estimated profits and other sources. The enterprise transfers these funds to the ministry to its bank account.
Receipt of funds for activities for the production and development of new products and a centralized fund for the development of production, science and technology at enterprises is reflected in Dr. 51 And Set 88“Special Purpose Funds”, sub-account “Fund for the Development of Production, Science and Technology”.
Accounting for indirect costs
General production and general business expenses form a group of maintenance and management expenses. They are classified as indirect costs. The accounting department should systematically monitor compliance with the approved estimates for these complex items of expenditure.
Under oh general production understand the costs of managing, organizing and maintaining the shop floor.
TO article "General production costs" include: the cost of maintaining and operating machinery and equipment; depreciation deductions for full restoration and repair costs for fixed assets for production purposes; expenses for insurance of industrial property; expenses for heating, lighting and maintenance of industrial premises; rent payment for production premises, machinery and equipment, other lease funds used in production; wages of production personnel engaged in maintenance of production; other similar expenses.
IN Basic provisions for planning, accounting and costing of products a typical nomenclature of expenditure items is given. As well as the characteristics and content of these costs.
Synthetic accounting of overhead costs is carried out on an active collection and distribution basis. account 25 "General production costs". This account is debited with actual expenses with a credit of 10, 12, 13, 70, 69, 23, 60, 71 and others.
Analytical accounting of these costs is carried out in statement 12 or a machine diagram replacing it by workshops and cost items in accordance with the given nomenclature.
At the end of the month, account 25 is closed. The entire amount of expenses is debited upon assignment to the debit of the relevant accounts. A record is being made: Dt 20 , 23, 28, 31 And Set 25 .
General production costs are distributed between individual types of products in proportion to:
· The basic wages of production workers (without progressive bonus payments);
The mass or cost of materials used (metallurgy, production building materials);
· The main processing costs (without the cost of materials), (according to the redistribution - in the chemical and oil refining industries).
The choice of base depends on the specific conditions of production.
With a non-shop management structure, there is no need to maintain account 25. The total costs of production sites are added to general business expenses and are taken into account in their composition.
Under general business understand expenses associated with the management, organization and maintenance of production for the enterprise as a whole, but these costs are not directly related to the production process.
TO article "General expenses" include the following costs:
administrative and management expenses;
· depreciation deductions for full restoration and expenses for the repair of fixed assets for management and general business purposes;
· rent for premises of common economic purpose;
· expenses for payment of information, audit and consulting services;
travel and hospitality expenses;
· Other similar expenses.
Synthetic accounting of general business expenses is carried out on a collection and distribution basis. account 26 "General business expenses", which corresponds to the loan basically with the same accounts as 25. Analytical accounting of expenses is carried out in statement 15 or machinograms for the enterprise as a whole, but in the context of articles of the approved nomenclature. The results of statement 15 at the end of the month are transferred to journal-order 10 or 10/1.
The methods of distribution of general business expenses are the same as those for general production. However, before distribution, they exclude the amount of losses from downtime reimbursed by suppliers and other credit entries on account 26, recorded in statement 15.
After the reporting period, general business expenses are transferred to account 20 for inclusion in the cost of production.
In certain industries, general business expenses are distributed in proportion to the production cost or the cost of redistribution (production cost - the cost of basic materials). Such a distribution procedure is used, for example, in ferrous metallurgy, the chemical industry, knitwear, power plants, etc.
The following postings are used to write off general business expenses: Dt 20, 23, 29, 63 And Kt 26.
For in-shop work and services, in-plant (inter-shop) orders, for work and services performed for the needs of the enterprise, and for rejected products, general business expenses are not included.
Accounting for waste and downtime
Marriage production is considered to be products (parts, semi-finished products, finished products) that, due to a violation of the established technology, either cannot be used at all for their intended purpose, or require additional costs for correction.
Marriage is classified according to the following featured :
According to the nature of the detected defects - on final And correctable ;
at the place of origin interior , i.e. discovered before the product is shipped to the customer, and external - identified by the consumer;
Causes and culprits.
Operational registration of marriage in production is carried out by employees of the technical control department (QCD). The identified marriage is recorded in the primary documents for accounting for the production of products. For each case of a final marriage, a special document is drawn up - Act (notice) of marriage .
Correction of marriage by the worker-culprit is carried out without paperwork.
The cost of internal final marriage is determined by the actual costs incurred for all costing items, with the exception of the costs of preparation and development of production, general business expenses, losses from marriage and other special expenses, which are related only to the cost of finished products.
The cost of external final marriage includes: the actual production cost of the product, the cost of its replacement and transportation.
The value of the external defect is reduced by the volume of output for the month in which the claim for the defect is received and recognized. For the supply of defective products, enterprises pay a fine to the customer.
Synthetic accounting of losses from marriage is carried out on an active costing basis. account 28 "Marriage in production" .
On debit this account includes: the cost of finally rejected products ( Dr. 28 And Set 20); repair costs ( Dr. 28 And Set 10, 70, 69); other costs associated with defects in production, including the costs of warranty repairs of products in excess of the amount established by the standards.
By credit account 28 reflects: the cost of materials or waste received from the final marriage (Dt 10 And K-t28); deductions from the salary of the perpetrators of the marriage (Dt 84, 73 And Set 28); write-off of losses from marriage at the expense of "Calculations on Claims", if the marriage occurred due to the fault of the supplier of materials (Dt 60 And Set 28); scrap losses written off to production costs (Dt 20 And Kt 28).
The unrecovered amount of losses from defects remaining after subtracting the credit turnover (the debit balance on account 28) is written off to account 20 and included in the cost of the corresponding product under the item “Losses from defects”. Thus, account 28 is closed monthly.
Losses from marriage, as a rule, are fully included in the cost of commercial products for those types of products in the manufacture of which a marriage was obtained.
Analytical accounting of losses from marriage is carried out for individual workshops, types of products and cost items.
To determine the cost of marriage by cost items and the total amount of losses from it, at the end of the month, on the basis of primary documents and current standards, a special calculation or machine diagram is drawn up.
Downtime at the enterprise are unproductive losses of funds as a result of underutilization of equipment, labor and a decrease in production for this reason.
Downtime is caused by internal and external causes. By duration, downtime can be: all-day and intra-shift.
Losses from downtime for internal reasons consist of: the cost of the basic salary of production workers during downtime; cost of consumed fuel and energy.
These losses are reflected directly on account 25 "General production costs" ( Dr. 25 And Set 10, 70, 69, 89, etc.).
Losses from downtime due to external reasons arise due to undersupply of energy from outside, untimely receipt of raw materials and materials from suppliers, and other reasons. More comprehensive records are needed to bring claims against suppliers who are at fault for these types of losses.
Losses from downtime for external reasons, minus amounts collected from suppliers, are taken into account on account 26 "General business expenses" ( Dr. 26 And Set 10, 70, 69, 89 And others .).
The basis for reflecting losses from downtime in the accounting accounts are special acts that indicate the place, reason, duration of downtime, and costs for downtime. Losses from downtime due to external causes are shown in the calculations as a separate item.
The reasons for downtime caused by natural disasters are not included in the cost of production, but are charged to account 80 “Profit and Loss”, that is, Dt 80 And Set 10, 23, 60, 69, 70.
Accounting for the costs of auxiliary production
Ancillary productions are designed to serve the main production. They consist, as a rule, of a number of workshops (departments), which include the following: instrumental; repair; energy; transport; container; economic service. Depending on the technology, they are divided into individual, serial and mass.
According to the homogeneity of manufactured products, auxiliary productions are divided into simple and complex.
Information about the costs of auxiliary production is summarized on the active synthetic account 23 "Auxiliary production". Its debit collects all costs directly related to the release of products, the performance of work and the provision of services, as well as the costs of managing and servicing auxiliary production, and losses from marriage ( Dr. 23 And Set 02, 05, 10, 12, 13, 25, 26, 28, 60, 70, 69, 68 and etc .) , and for a loan - the sum of the actual cost of finished products, work performed and services rendered ( Dr. 10, 20, 23, 40, 76 and etc., Set 23).
In cooperatives, at small and joint ventures, account 23 may not be used, and all costs of auxiliary workshops should be taken into account on account 20 "Main production".
With the journal-order form of accounting, analytical accounting is carried out in statements 12 by workshops (departments) and in the context of individual articles and types of products, the results of which are transferred to the journal-order 10 (in a simplified form - B-3).
At the end of the month, on the basis of primary documents and notices, a statement 9 "Distribution of services of auxiliary industries" is compiled.
If the enterprise has several auxiliary workshops, mutual (counter) services may be provided. They are valued in one of the shops at the planned production cost or at the actual cost of the previous month.
When distributing the costs of complex auxiliary productions, the balances of work in progress are preliminarily estimated.
Evaluation and accounting of work in progress
TO work in progress includes products (blanks, parts, assemblies and products, etc.) that have not passed all stages (phases, stages) of processing provided for by the technological process, as well as products that have not passed testing and technical acceptance, incomplete. Also referred to as work in progress are products that are completely finished, accepted by the control apparatus and packaged, but for some reason not handed over to the warehouse of finished products.
Accounting for work in progress is divided into operational And accounting .
Operational accounting work in progress is organized by the production and dispatching service in the context of parts, assemblies, products in physical terms on the basis of primary documents for accounting for the production and intra-factory movement of semi-finished products. The following types of operational accounting are used: detailed; detail-by-operational; for complete batches of parts, etc.
Accounting is carried out in monetary terms with the involvement of operational accounting and inventory data.
In order to ensure the safety of the remains of work in progress, their inventory is periodically carried out. The terms and techniques for conducting an inventory are established by the organization. Its results are made out by inventory lists.
The shortages of work in progress identified during the inventory are reflected in the entry - Dr. 84 And Set 20. For the amount of VAT related to work in progress - Dr. 84 And Set 68. Subsequently, losses incurred through the fault of responsible persons - Dr. 73 And Set 84. Defects in work in progress, for which the perpetrators have not been identified - Dt 80 And Set 84. Surplus work in progress is accounted for - Dt 20, 23 And Set 80 .
The procedure for assessing work in progress is established by industry guidelines and is provided for by the accounting policy of the organization.
Usually, the balances of work in progress are valued at the actual cost of all costing items, with the exception of the items: "Losses from marriage", "Expenses for the preparation and development of production", "Depreciation of tools and devices for special purposes and other special costs", "Other production costs", "Business expenses".
There are other options: according to the consumption rates in force at the end of the reporting period, taking into account the degree of readiness of parts; at the cost of direct costs or only the cost of raw materials, materials and semi-finished products; under the article "Basic wages of production workers" in the amount of 50% of the price applicable for this workshop for the processing of each part.
When evaluating work in progress at direct costs, general production and general business expenses are fully written off to the cost of output.
Consolidated cost accounting for production
With the journal-order form of accounting, the costs of producing products (works, services) are summarized as follows.
After reflecting the costs in the statements 12, 15 and balancing its results, they are transferred in the context of the corresponding accounts to the journal-order 10. Then, in the journal-order 10, the totals are calculated vertically and horizontally. Vertical totals are recorded on one of two lines: "Total costs by economic elements" and "Total complex costs".
The data of the first section of the log-order 10 serve as the basis for calculating the cost of production by economic elements and calculating the cost of production volume.
In the second section of the log-warrant 10 are determined by the cost of economic elements. As a result, they receive the cost of production by elements without intra-factory turnover.
In the third section of the log-warrant 10 is the calculation of the cost of production. The costs for the debit of account 20 from the first section are transferred to the first line of this section, and then the necessary adjustments are made according to the indicators. The total cost of offsetting accounts from journal-order 10 is transferred to journal-order 10/1 on the line "By journal-order 10".
The journal-order 10/1 is a continuation of the journal-order 10. It reflects the turnover on the credit of the same accounts as in the journal-order 10, but in correspondence with the debit of non-production accounts (in addition to the production cost accounts). The totals are summed up and the total amount of turnovers on the credit of the accounts is obtained for entry into the General Ledger.
When applying the traditional option of cost accounting and calculating the actual cost of products, works, services (including all indirect costs collected on accounts 25 and 26 in the production cost of finished products), information on gross costs for the reporting month (debit turnover on account 20) is formed in section 1 of the journal-order No. 10. After calculating the actual cost of finished products, it is debited from the credit of account 20 to the debit of account 40.
If at the enterprise general business expenses collected on account 26 are not written off to the debit of account 20 with their simultaneous distribution between the calculation objects, but are directly related to the total amount of the cost of goods sold (debit account 46), then in section 1 of the journal-order 10 information on the incomplete production cost is formed. In the same assessment, finished products are reflected in the order journal 10/1 on accounts 40, 45, 46.
With this accounting option, general business expenses collected on the debit of account 26 (section 1 of the journal-order 10) are debited from the credit of this account to the debit of account 46 in the total amount, which is reflected in the journal-order 10/1.
With both of the described options for accounting for production costs and calculating the actual cost, a synthetic account 37 can be used, from the credit of which, in the current accounting, the standard (planned) cost of finished products is debited to the debit of account 40, and the debit of this account (37) includes its actual cost with credit of account 20, which is reflected in the journal-warrant No. 10/1. Deviations of the actual cost of finished products from its standard cost (in the assessment of either the full or partial production cost, depending on the option chosen at the enterprise), identified on account 37, are written off to the debit of account 46 with an additional or reversal entry, which is also reflected in the journal -order No. 10/1.
With an abbreviated journal-order form of accounting, accounting for production costs is kept in journal-order 05. As a rule, accounting for production costs is carried out as a whole for the enterprise without division into workshops.
Small enterprises engaged in the production of products (works, services) and keeping records in a simplified form, the production costs are summarized in the statement of form No. B-3 "Statement of accounting for production costs".
Calculation of the actual cost of products (works, services)
Costing called the method of determining the cost of one unit of production (works, services).
Depending on the characteristics of production, the type and volume of products, the stages of product processing, there are many features in accounting for production costs and costing. In each industry, there are methodological guidelines, recommendations for planning, accounting and calculating the cost of production. In every industry, in every organization, a list of costing items is developed. The issues of accounting for production costs and methods for calculating the cost should be reflected in detail in the accounting policy of the organization.
Taking into account industry methods, a software to account for the production costs of the PC and costing.
There are calculation methods such as simple, transverse, ordered, normative .
Essence simple calculation method is that the total cost is divided by the quantity of goods produced.
At shown method direct costs are attributed to each specific order on the basis of primary documents, and indirect costs are distributed in proportion to the accepted distribution base. Then the total cost is divided by the number of products in this order and get the actual cost of one product.
Normative method is also organized according to industry guidelines. It boils down to the fact that a standard (planned) costing is compiled on the basis of progressive spending rates. In the process of operational accounting, deviations from the current norms of expenses are revealed, and taking into account these deviations from the norms and changes in the norms, a calculation of the actual cost is made.
Small organizations use simplified method determining the cost, in which all costs associated with the release of products, except for materials and wages of workers, are attributed to the cost of finished products released from production, and the cost of materials and wages are distributed between the cost of output and work in progress. For this purpose, a cost accounting sheet is prepared. According to materials, the share of their consumption for each type of product in the total amount of consumption is determined, since most often indirect costs are distributed between types of products in proportion to the consumption of materials. Then the share is multiplied by the total amount of depreciation, other indirect costs and determine the amount of these costs for each type of product. Other expenses are distributed similarly, including taxes and deductions, depreciation of the IBE.
Then all costs are summarized and the cost of all products and by type is determined. Dividing the costs by the number of manufactured products, we get the actual unit cost of production. Finding the unit cost of production is called costing.
Multiplying the cost of a unit of production by the quantity shipped in the order of sales of products, determine cost of goods sold .
In many manufacturing organizations, work in progress remains at the end of the month. Therefore, after distributing overhead costs between products, services and writing them off at the end of the month from accounts 25 and 26 to account 20, the debit of account 20 "Main production" determines the amount of direct and indirect costs necessary to calculate the cost of finished products.
Then, by inventory, the cost of work in progress is determined. The cost of work-in-progress products is determined by cost items according to the industry methodology.
To calculate the actual cost of finished products, it is necessary to add the actual production costs for the reporting month to the cost of work in progress at the beginning of the month and subtract work in progress at the end of the month, and the cost of defects and waste. Then the actual cost of producing a particular product is divided by the number of finished products produced and the unit cost is obtained.
Posting of finished products at actual cost is reflected in debit bills 40 " Finished products» and credit account 20 "Main production" .
The cost of work performed and services rendered to the side on account 40 "Finished products" are not reflected, and the actual costs of them are written off - Dr. 46 And Set 20 .
At enterprises manufacturing several types of products, to account 20 “Main production”, analytical accounts are opened in the form of cards (sheets) to account for costs for each type of product (work and services), the amount of costs for all analytical accounts to account 20 should be equal to the sum of costs on synthetic account 20 "Main production".
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And the quality of the manufactured products;
- timely, complete and reliable reflection of the actual costs of production and marketing of products;
- calculation (calculation) of the actual cost of production;
- control over the economical use of raw materials, material and labor resources;
- identification of reserves to reduce the cost of production;
- providing the management structures of the enterprise with the information necessary for managing production processes and making decisions.
- by cost elements;
- by cost items (calculation).
- material costs (minus the cost of returnable waste);
- labor costs;
- accrual of insurance contributions to off-budget funds;
- depreciation of fixed assets (funds);
- other expenses (telephone, travel, etc.).
- raw materials and supplies;
- returnable waste (subtracted);
- purchased products, semi-finished products, production services of third-party enterprises;
- fuel and energy for technological purposes;
- basic and additional wages of production workers;
- contributions to social insurance and security;
- expenses for the preparation and development of production;
- overhead costs;
- general running costs;
- losses from marriage;
- other production expenses;
Total: production cost.
- selling expenses; Total: total cost.
- expenses for ordinary activities;
- other expenses.
- 20 "Main production",
- 23 "Auxiliary production",
- 25 "General production costs",
- 26 "General business expenses",
- 28 "Marriage in production",
- 97 "Deferred expenses",
- 96 "Reserves for future expenses."
- Calculation of the cost of all manufactured products as a whole.
- Determination of the actual cost for each type of product.
- Determination of the unit cost of production, work performed.
- the feasibility of further production;
- setting the optimal price for products;
- optimization of the range of products;
- the feasibility of updating existing technology;
- assessment of the quality of work of managerial personnel.
- normative;
- custom;
- across;
- process-by-process (simple).
- ensure operational control over production costs by accounting for costs according to current standards and separately deviations from the norms;
- ensure accurate costing of products.
- forthcoming vacation pay for employees;
- payment of remuneration at the end of the year;
- for warranty repairs and warranty service. To reflect operations to account for such reserves (estimated liabilities), passive account 96 “Reserves for future expenses” is used. The most common is the reservation of wages for the next vacation, as vacations are usually provided unevenly throughout the year, which leads to a distortion in the cost of products, works, services.
- The estimated liability in the form of a reserve is determined on the last day of the quarter (month).
- The principal amount of the reserve is calculated by multiplying the average daily earnings for the organization by the number of days unused by all employees at the end of the quarter (month).
- The amount of the reserve is increased by the amount of insurance premiums until the average salary per employee of the organization, accrued on an accrual basis from the beginning of the year, reaches a level at which contributions are not accrued (in 2013 - 573,000 rubles).
- waybills - the number of tools manufactured and handed over to the warehouse;
- acts of acceptance and delivery of repaired objects;
- waybills - the volume of transportation of the transport department;
- certificates of the chief mechanic, chief technologist - the amount of work and services performed by simple production.
- in the context of calculated objects - in production accounting cards;
- by workshops - in the statement No. 12.
- wages of equipment maintenance workers;
- insurance contributions to off-budget funds;
- current repair of equipment;
- operation of equipment (the cost of lubricants and cleaning materials, the cost of consumed fuel, all types of energy, services of auxiliary industries);
- equipment depreciation;
- others.
- wages of specialists, employees and MOS of the shop;
- insurance contributions to off-budget funds from wages;
- maintenance and repair of industrial buildings and inventory of workshops;
- depreciation of workshop buildings;
- ensuring normal working conditions and safety in the shops;
- other (expenses for the maintenance of shop laboratories, expenses for rationalization, etc.);
- downtime losses.
- salary of the management apparatus;
- travel expenses;
- entertainment expenses;
- maintenance of paramilitary, fire and guard guards;
- insurance contributions to off-budget funds.
- postal and telephone, telegraph, printing;
- expenses for the maintenance of office equipment;
- expenses for the purchase of stationery, accounting forms, periodicals, bookbinding;
- payment for consulting, information and audit services;
- expenses for the maintenance and repair of office buildings (heating, lighting);
- depreciation of fixed assets for general economic purposes;
- training costs;
- conducting experiments, tests, etc.
- on holding an official reception (breakfast, lunch) of representatives;
- on transport support of participants, their attendance at cultural and entertainment events;
- on buffet service during negotiations.
- Dt 26 Kt 76 - reflects hospitality expenses incurred by the enterprise;
- Dt 19 Kt 76 - VAT on entertainment expenses is taken into account;
- Dt 76 Kt 51 (50) - expenses paid;
- Dt 68 Kt 19 - offset VAT corresponding to standard hospitality expenses;
- Dt 91 Kt 19 - VAT was written off on excess hospitality expenses;
- Dt 90 Kt 26 - representation expenses are written off to the cost of sales.
- internal - identified at the enterprise;
- external - identified by consumers.
- materials at a discount price - 300 rubles;
- transportation and procurement costs 5% - 15 rubles;
- the cost of waste is excluded - 10 rubles.
- basic materials (305 x 3) - 915 rubles;
- basic salary (150 x 3) - 450 rubles;
- additional salary (6%) - 27 rubles;
- contributions to off-budget funds - 143 rubles;
- social insurance against accidents (1.4%) - 7 rubles;
- expenses for the maintenance and operation of equipment (32% of wages) - 153 rubles;
- overhead costs (31% of wages) - 148 rubles.
- electricity and other types of energy;
- transportation;
- repair and adjustment of equipment;
- supply of tools and spare parts for the needs of the main production;
- etc.
- boiler houses,
- power plants,
- compressor,
- water pumping stations
- commodity-transport shops
- etc.
- the volume of output of products, works or services;
- production costs;
- the cost of each type of product, works or services of auxiliary industries, both the entire output and the unit of manufactured products;
- distribution of works or services for each consumer.
- transfer of such products to the main production;
- for the sale of such products on the side.
- costs are determined by the amount of resources used (material, labor, financial);
- the value of the resources used should be presented in monetary terms to ensure the commensurability of different resources;
- the concept of costs must necessarily be correlated with specific goals and objectives (production, performance of work, provision of services, capital investments, functioning of a department, service, etc.). Without specifying the goal, the concept of costs becomes indefinite.
- expenses associated with the acquisition of raw materials, materials, goods and other material production stocks;
- expenses incurred directly in the process of processing (upgrading) inventories for the purposes of manufacturing products, performing work and providing services and selling them;
- expenses for the sale (resale) of products, goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, management expenses, etc.).
- the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
- the amount of expenses can be determined;
- there is certainty that as a result of a particular transaction there will be a decrease in the economic benefits of the entity (ie when the entity transferred the asset or there is no uncertainty about the transfer of assets).
- in connection with the acquisition and creation of non-current assets;
- as contributions to the authorized (share) capitals of other organizations, in connection with the acquisition of shares and other valuable papers not for the purpose of resale (sale);
- under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
- in the order of advance payment for inventories and other valuables, works, services;
- in the form of advances, deposits in payment of inventories and other valuables, works, services;
- in repayment of credits, loans received by the organization.
- taking into account the relationship between production costs and receipts (correspondence of income and expenses);
- by their reasonable distribution between the reporting periods, when the expenses determine the receipt of income during several reporting periods and the relationship between income and expenses cannot be clearly determined or is determined indirectly;
- for expenses recognized in the reporting period, when it becomes certain that they will not receive economic benefits or receive assets;
- regardless of how they are accepted for the purposes of calculating the taxable base;
- when liabilities arise that are not contingent on the recognition of the underlying assets.
- at the place of origin; such a classification is necessary for conducting on-farm settlements;
- by types of products (works, services); such a classification is used to calculate the cost of products (works, services);
- by types of costs; the classification of costs is carried out by elements and by cost items.
- Material costs minus returnable waste.
- Labor costs.
- Depreciation.
- Other costs.
- Raw materials.
- Returnable waste (subtracted).
- Purchased products, semi-finished products and services of an industrial nature of third parties.
- Fuel and energy for technological needs.
- The wages of production workers directly involved in the process of manufacturing products, performing work, and providing services.
- Deductions for social needs.
- Costs for development and preparation of production.
- General production expenses.
- General running costs.
- Marriage loss.
- Other production expenses.
- Selling expenses (sales expenses).
- economic content. (in relation to the technological process) costs are divided into basic and overhead.
- According to the composition (homogeneity), single-element and complex costs are distinguished.
- According to the method of attributing to the cost of individual products, costs are divided into direct and indirect. This division of costs may exist in enterprises. Producing two or more types of products, since in the production of homogeneous products all costs will be direct.
- In relation to the volume of production, costs are variable and fixed.
- According to the frequency of occurrence, they distinguish:
- current costs that have frequent periodicity (payroll, rent);
- one-time costs (costs for the development of new production).
- According to participation in the production process, the costs are distinguished:
- production, due to the production process;
- commercial (non-production), due to the implementation process.
- Efficiency distinguishes costs:
- productive, i.e., the cost of producing products of established quality with rational technology and organization of production;
- unproductive, which are the result of shortcomings in technology, in the organization of production (losses from downtime, from marriage, overtime pay).
- determine the actual availability of backlogs (parts, components, assemblies) and unfinished manufacturing and assembly of products that are in production;
- determine the actual completeness of work in progress (backlogs);
- identify the balance of work in progress on canceled orders, as well as on orders whose execution has been suspended.
- direct: material - 36,000 rubles, for wages - 40,000 rubles;
- indirect costs attributable according to the distribution of products A: general production costs - 62,000 rubles, general business - 80,000 rubles.
- industries that manufacture products for consumption within the enterprise in order to ensure the uninterrupted activity of the main production (for example, the production of spare parts for equipment repair, tool production, etc.);
- industries that produce various types of energy consumed in the main production (electricity, heat, compressed air, etc.);
- production, performing work of an industrial nature for the main production (for example, work on the movement of goods within the enterprise, repair work, etc.).
- wages of workers engaged in the maintenance of production equipment with deductions for social needs;
- the cost of materials used for the maintenance and operation of machinery and equipment, for the repair of fixed assets used in production (industrial purposes);
- depreciation accrued on fixed assets for production purposes;
- costs of insurance of industrial property;
- the cost of heating, lighting and maintenance of the premises of production units (workshops);
- rent for premises, machinery and equipment used in production;
- other similar costs.
- wages of workers servicing the fixed assets of production shops 150,55,000 rubles;
- wages of managerial personnel of production shops - 75,000 rubles;
- deductions for social needs - 36,400 rubles;
- depreciation of fixed assets of production workshops - 90,000 rubles;
- the cost of materials used for the current repair of fixed assets - 23,000 rubles;
- rent for the use of production space - 150,000 rubles.
- for the manufacture of products No. 1 - 50,000 rubles;
- for the manufacture of products No. 2 - 30,000 rubles;
- for the manufacture of products No. 3 - 20,000 rubles.
- Wages of employees of the management apparatus of the organization with deductions for social needs:
- Depreciation accrued on general business fixed assets:
- The cost of repair, maintenance and operation of fixed assets for general purposes:
- Costs for heating, lighting of premises of administrative divisions (services):
- Expenses for the maintenance of official transport (road, rail, air and other types of transport).
- Compensation for the use of personal cars for official purposes.
- Travel expenses.
- travel expenses of the employee to the place of business trip and back to the place of permanent work;
- the cost of renting a dwelling;
- expenses related to living outside the place of permanent residence (daily allowance);
- expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents;
- consular, airfield fees;
- other expenses incurred by the employee with the permission or knowledge of the employer.
- Representation expenses related to the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain cooperation.
- expenses of the organization for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the organization participating in the negotiations;
- transport support for the delivery of these persons to the venue of the representative event and the meeting of the governing body and back;
- buffet service during negotiations;
- payment for the services of translators who are not on the staff of the organization to provide translation during representative events.
- the order of the head of the organization, which determines the circle of persons responsible for representative activities;
- the planned estimate of hospitality expenses approved by the council (board) of the organization for the reporting year within the established standards;
- acts, drawn up in the prescribed form by employees of the organization, for the use of acquired inventory items (works, services) for representative purposes.
- date and place of the business meeting (reception);
- invited persons;
- participants from the organization;
- specific purpose of expenses;
- amount of expenses.
- Expenses for training and retraining of personnel, who are on the staff of the organization on a contractual basis in the manner established by law RF.
- there is an agreement with an educational institution;
- relevant services are provided by Russian educational institutions that have received state accreditation (having the appropriate license), or foreign educational institutions that have the appropriate status;
- training (retraining) is carried out by employees of the organization who are on the staff;
- there is a rationale for the production need for training (the training (retraining) program should contribute to advanced training and more efficient use a trained or retrained specialist in this organization as part of the activities of the organization).
- Rent (leasing) payments for leased (accepted for leasing) property.
- Expenses for payment of services of third parties, including:
- payment for information, legal, consulting, audit services.
- payment for services for the management of an organization or its individual divisions (for the analysis of specific management problems, the issuance of recommendations for a specific organization and assistance in their implementation);
- payment for services for the provision of employees (technical and managerial personnel) by third-party organizations to participate in the production process, production management or to perform other functions related to production and sales;
- payment for accounting services provided by third parties.
- The cost of publishing financial statements.
- Expenses for postal, telephone, telegraph and other similar services, communication costs, computer centers and banks, including expenses for facsimile and satellite communication services, e-mail, as well as information systems(SWIFT, Internet and other similar systems).
- Office supplies expenses.
- Amounts of taxes and fees, customs duties and fees, accrued in accordance with the legislation of the Russian Federation, with the exception of taxes and fees listed in Art. 270 of the Tax Code of the Russian Federation.
- Other similar expenses.
- salary of employees of the organization's management apparatus - 220,000 rubles;
- wages accrued to workers for the current repair of fixed assets for general economic purposes - 45,000 rubles;
- deductions for social needs - 74,200 rubles;
- depreciation of fixed assets for general business purposes - 130,000 rubles;
- the cost of materials used for the current repair of fixed assets for general economic purposes - 55,000 rubles;
- the cost of heating, lighting the premises of management units - 17,200 rubles;
- compensation for the use of personal cars for business purposes - 12,000 rubles;
- travel expenses - 38,000 rubles;
- rent for fixed assets for general economic purposes - 150,000 rubles;
- the cost of used stationery - 2,800 rubles.
- costs for certification of products and services. Compliance of products with the requirements of technical regulations is confirmed by a certificate of conformity issued to the applicant by the certification body. A certificate of conformity is a document certifying the compliance of an object with the requirements of technical regulations, the provisions of standards or the terms of contracts. The costs of mandatory certification are payable by the applicant. As a rule, certificates of conformity are issued for a certain period of time (six months, a year, two years, etc.), and therefore the costs of certification of own products are preliminarily reflected as deferred expenses;
- expenses for the preparation and development of production, including expenses for the development of new production facilities, workshops, units, installations (start-up expenses), the cost of training personnel for new production facilities, and other one-time costs. As a rule, these costs are incurred over a long period of time and relate to products that are released after all pre-production work has been completed. In this regard, they cannot be attributed to the cost of production in the reporting period in which they were produced;
- costs associated with mining preparation work in the extractive industry;
- costs associated with preparatory work in seasonal industries;
- costs for the implementation of environmental protection measures;
- the cost of repairing fixed assets, if it was carried out unevenly during the year;
- costs associated with the acquisition of licenses, etc.
- Define the concepts of "expenses", "expenses", "costs".
- What are the main differences between the concepts of "costs", "expenses", "costs".
- What are ordinary operating expenses?
- What are the basic principles of accounting expenses of the organization.
- What are the main classification features of the organization's costs associated with the production of products.
- Define the concept of "basic expenses".
- Define the term "overhead".
- Define the concept of direct costs.
- Define the concept of "indirect costs".
- Name the purpose of cost groupings by cost elements and costing items.
- .Name the main costing items.
- .Name the cost elements.
- Define the concepts of "main production", "auxiliary production", "servicing production and farms".
- Give a description of the accounts on account 20 "Main production".
- On what account are the costs of auxiliary production taken into account?
- What costs are included in overhead costs?
- What costs are included in general business expenses?
- What expenses are normalized for income tax purposes?
- Name the methods of distribution of indirect costs by types of products (works, services).
- Name ways to write off general business expenses.
- What costs are included in deferred expenses?
- Tax code Russian Federation. Part two dated August 05, 2000 No. 117-FZ (subject to subsequent changes and additions).
- Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (subject to subsequent amendments and additions).
- Regulation on accounting "Expenses of the organization" (PBU 10/99), approved. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.
- Chart of accounts for financial and economic activities of organizations and instructions for its use, approved. by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n (subject to subsequent amendments and additions).
- Erofeeva V.A., Klushantseva G.V., Kemter V.B. Accounting with elements of taxation: Textbook. St. Petersburg: Legal Center Press, 2007.
- Efremova A.A. Cost from management cost accounting to cost accounting: Vershina, 2006.
- Zakharyin V.R. Settlements with accountable persons: accounting and taxation. Tax Bulletin, 2008.
- Kamordzhanova N.A. Kartashova I.V. Accounting financial accounting: St. Petersburg: Peter, 2009.
- Kondrakov N.P. Accounting: Textbook. M.: INFA-M, 2006.
- Sokolov Yu.A Formation of the cost of production in accounting and tax records: Alfa-Press 2005.
- Terekhova V.A., Getman V.G. Accounting financial accounting: Textbook (neck): Publishing house "Dashkov and K", 2009.
- Tumasyan R.Z. Accounting: studies.-pract. settlement Moscow: Omega-L, 2006.
- Financial Accounting: Textbook / Ed. prof. V.G. Hetman. M.: Finance and statistics, 2008.
Classification of production costs
In accordance with the tasks and in order to perform managerial and control functions, accounting for production costs is carried out in several sections.
By the place of their origin (industries, workshops, sites) and by the nature of production (main, auxiliary).
The main production is the one in which the production process is carried out directly, work is performed, services intended for sale are provided.
Ancillary productions are understood as productions that are not directly related to the production of the main product, but serve it.
By type of expenses, the costs are grouped:
The costs of the organization for the production of products are made up of the following elements:
The grouping of costs by economic elements shows what exactly was spent on the production of products, what is the ratio of individual cost elements in the total amount of costs.
The costs of economic elements are grouped on the corresponding balance accounts: account 10 "Materials", account 70 "Payment costs", etc.
To calculate the cost of certain types of products, the costs are grouped and accounted for by costing items. At industrial enterprises, a typical nomenclature of cost items has been established, which can be represented as follows:
The costs of the first eleven items form the production cost. To determine the total cost of production, the costs of selling products are added to the production cost. According to these articles, the cost of production is calculated and estimates are compiled. Therefore, these articles are called costing.
According to the method of inclusion in the cost price, costs are divided into direct and overhead (indirect).
Direct costs are those that, on the basis of primary documents, can be directly and directly attributed to the costs of a certain type of product (materials, wages of workers, losses from marriage, etc.).
Overhead or indirect - simultaneously refer to all types of work, services, products (lighting, heating, equipment operation, etc.). They are included in the costs when determining the total amount at the end of the month by distribution.
Depending on the volume of production, variable and conditionally fixed costs are distinguished.
Variables are those costs that are directly proportional to the volume of production. These include the cost of materials and labor.
Fixed costs are those costs that are not directly dependent on the volume of production. These include the cost of lighting, space heating, wages of production personnel, depreciation.
Depending on the frequency of occurrence, expenses are divided into current and one-time. Current expenses include expenses that have a frequent frequency of implementation, for example, the consumption of raw materials and materials. Non-recurring (one-time) include the costs of preparing and mastering the release of new types of products, the costs associated with the launch of new industries, etc. A clear division of production costs into current and non-recurring is of great importance for the correct monthly calculation of the cost of production.
According to participation in the production process, costs are classified into production costs and sales costs.
The expenses of the organization, in accordance with PBU 10/99 "Expenses of the organization", depending on their nature, conditions for implementation and areas of activity of the organization, are divided into:
For the purposes of taxation of costs, in accordance with Art. 252 of the Tax Code of the Russian Federation, expenses are grouped into expenses related to production and sale, and other expenses.
System of accounts for accounting for production costs
To account for the costs of production, the chart of accounts of accounting provides for the following accounts:
To ensure that production costs are accounted for by elements and costing items, all costs of the main production are grouped by types of manufactured products on account 20. The account in relation to the balance is active, balance, according to its purpose - costing, according to economic content characterizes the state of economic processes.
| Credit accounts | Debit | Credit | Debit accounts |
|---|---|---|---|
| Balance - the actual cost of work in progress | 10 | ||
| 10 | Released raw materials and materials for the manufacture of products at discount prices | The actual cost of the final marriage of products | 28 |
| 10 16 | The amount of transport and procurement costs to be included in the cost of production | The actual cost of finished products handed over to the warehouse | 43 |
| 02 | Depreciation of fixed assets | Actual cost of work performed (services rendered) | 90 |
| 70 | The cost of wages for employees involved in the production of products | ||
| 96 | Vacation allowance | ||
| 69 | Contributions to off-budget funds | ||
| 97 | Expenses for the development of new types of products and production | ||
| 25/1 | |||
| 25/2 | overhead costs | ||
| 26 | General running costs | ||
| 28 | Losses from defective products | ||
| Total actual costs of the reporting month |
To determine the cost of products and services of auxiliary industries, account 23 "Auxiliary industries" is used. By purpose, economic content and in relation to the balance sheet, this account corresponds to account 20 "Main production".
| Credit accounts | Debit | Credit | Debit accounts |
|---|---|---|---|
| C - the actual cost of work in progress tool and repair shops | The cost of saved materials and the return of waste delivered to the warehouse | 10 | |
| 10 | The cost of released inventory items to auxiliary production at accounting prices | The actual cost of the final marriage | 28 |
| 70, 69 | Labor costs (with accruals) for workers of auxiliary production | Planned cost of counter services rendered to auxiliary production shops | 23 |
| 96 | Vacation allowance | The actual cost of services rendered to the main consumers, the actual cost of services rendered to the side | |
| 25/1 | Expenses for the maintenance and operation of machinery and equipment | ||
| 25/2 | overhead costs | ||
| 26 | General business expenses for work (repair) | ||
| 28 | Losses from defective products | ||
| Total costs for work performed in the reporting month |
The end result of costing is the preparation of estimates.
Depending on the purposes of costing, the following types of cost estimates are distinguished: planned, estimated and actual. All of them reflect the costs of production and sale of a unit of a particular type of product in the context of cost items.
The planned cost estimate is compiled for the planning period on the basis of the norms or estimates in force at the beginning of this period.
Estimated costing is calculated when designing new industries and designing newly mastered products in the absence of consumption rates.
Actual (reporting) costing reflects the totality of all costs for the production and sale of products and is used to monitor the implementation of planned targets to reduce the cost of various types of products, as well as to analyze and change the cost.
The object of calculation are the costs associated with the production of a particular product.
Production accounting, being a part of accounting, involves the collection of information about the costs of the enterprise, documenting business transactions related to production costs. The information collected in the production accounting system is the basis for calculating the unit cost of production.
Calculating the cost of products (works, services) can be conditionally divided into 3 stages:
Product costing is a necessary process in production management. Contained in modern systems Calculation information allows not only to solve traditional problems, but also to predict:
The calculation method involves a system of production accounting, in which the actual cost of production, as well as costs per unit of production, are determined.
Depending on the organization and technology of production, the type and range of products.
various methods of accounting for production costs and calculating the actual cost of production are used:
Order accounting method
It is used in individual and small-scale production. With this method, the object of accounting and costing is a separate production order created for a predetermined quantity of products.
In analytical accounting, production costs are grouped by order in the context of established costing items in the production accounting card.
Accounting for direct costs for an order is carried out on the basis of primary documents reflecting the consumption of materials, wages, production, etc. Indirect (overhead) costs are distributed between individual orders conditionally according to the methods adopted in a given production or industry. All costs are considered work in progress until the end of the order. The reporting cost estimate is made only after the order is completed, which is a significant drawback of this method.
The cost of a partially completed order is determined conditionally, on the basis of a planned or actual cost estimate for a similar product that was manufactured earlier, taking into account changes in its design, technology, and production conditions.
The cost of an order is determined by the sum of all production costs from the day it was opened to the day it was completed. The completion of work on the order is recorded in the delivery note, the act for the delivery of completed finished products.
The cost of one product is determined by dividing the amount of costs for the order by the number of manufactured products.
Progressive method of accounting for production costs
The proportional cost method is used where the process of producing finished products consists of several successively technologically completed stages, and the cost is calculated for each section, since the stage itself can be a finished product (textile products, ferrous metallurgy, etc.).
The cost of the final product will be the sum of the costs of all stages. Direct costs are reflected for each process separately, and the cost of raw materials is included in the cost of production of only the first process.
Each repartition, with the exception of the last one, is a completed phase of processing raw materials, as a result of which the enterprise receives not the final product of processing, but a semi-finished product of its own production. Semi-finished products of own production are used not only in the following stages of their production, but
And they are sold to other enterprises as purchased components and semi-finished products.
The company has 3 divisions. 200 products were made. According to the established norms, raw materials and materials for 15,000 rubles were released to the first workshop, processing costs amounted to 8,000 rubles.
The second redistribution spent 7,000 rubles for processing, the third - 10,000 rubles. Determine the cost of redistribution.
I redistribution = 115 rubles.
II redistribution = 35 rubles.
III redistribution = 50 rubles.
Total 200 rubles.
The actual unit cost will be (23,000 + 7,000 + 10,000): 200 = 200 (rubles)
Standard method of accounting for production costs
The normative method of accounting for production costs is used, as a rule, in manufacturing industries with mass and serial production of various and complex products.
In such industries, certain types of costs are taken into account according to current standards, separately keep operational records of deviations of actual costs from the norms, indicating the place of their occurrence, causes and perpetrators; fix the change in current standards as a result of organizational and technical measures and determine the impact of these changes on the cost of production. With the standard method of accounting for production costs, enterprises use planned, standard and reporting costing.
The actual cost of production is determined by adding the sum of costs according to current standards, the magnitude of deviations from the norms and the magnitude of changes in the norms:
Фc = Hc ± On ± In,
where Fs is the actual cost; Hc - standard cost; He is a deviation from current norms (savings or overspending); Ying - change in norms (in the direction of increasing or decreasing).
Deviations from the norms show how the manufacturing technology of products, the consumption rates of raw materials, materials, labor costs, etc. are observed. They are divided into positive, meaning cost savings, and negative, causing their increase.
Positive deviations - savings achieved when cutting metal, with a more complete use of raw materials and materials with the least waste, reducing the time for processing parts and for assembling them
Negative deviations - additional use of raw materials and materials in excess of the established norms, an increase in waste.
The application of the standard method of accounting for production costs and calculating the cost of production requires the development of standard estimates based on the norms of the main costs in force at the beginning of the month and quarterly estimates of production maintenance costs.
Accounting for costs according to norms and deviations from them is carried out only for direct costs (raw materials, materials, wages).
The standard method of accounting for production costs is designed to perform 2 functions:
Process (simple) accounting method
This cost accounting method is used in enterprises with a limited range and where there is no work in progress (in the mining industry, at power plants, etc.). Direct and indirect costs of the cost of production are taken into account according to the costing items for the entire output, and the average cost of a unit of production is determined by dividing the sum of all production costs by the quantity of production.
Accounting for material costs
Raw materials and materials are released into production in strict accordance with the current consumption rates by weight, area volume or account and are issued with limit-fence cards, requirements, invoices. The consumption of raw materials and materials in production is understood as their direct consumption in the production process.
To control the use of raw materials and materials in production, the following three main methods are used: documentation, batch cutting methods and inventory.
The documentation method is based on documenting all cases of deviations in the consumption of raw materials and materials from established norms, standards and conditions (when selling raw materials and materials in excess of the limit, when replacing some types of raw materials and materials with others, etc.). This method is used to some extent in all industrial enterprises.
The essence of the method of batch cutting is that for each batch of materials released for production, a cutting sheet (account card) is issued. It indicates the amount of material supplied to the workplace, the number of blanks (parts) and waste that should be obtained from the materials, and the blanks and waste actually received. To identify the results of cutting, the actual number of blanks obtained is compared with the standard. Savings or overspending of materials is determined by comparing the actual amount of material used with the consumption at the rate.
The cutting sheet also indicates the reasons for the identified deviations and the persons responsible for cutting the materials.
The method of batch cutting is widely used in machine-building, clothing, footwear, furniture industries and a number of others (in meat, dairy and food - in the production of cans).
With the inventory method, after a shift, day, five days or other period, an inventory of the remains of unused raw materials and materials is carried out. The actual consumption of raw materials for production is determined by adding to the balance of raw materials and materials at the beginning of the period of receipt of raw materials and materials and subtracting from the resulting sum the balance of raw materials and materials at the end of the period.
The normative consumption of raw materials and materials is determined by multiplying the manufactured products by the consumption rate of raw materials and materials. The actual consumption of raw materials and materials for each calculation group is compared with the normative and deviations from the norms are established, which are then distributed to the corresponding cost accounting objects in proportion to the normative costs.
The inventory method for monitoring the use of raw materials and materials is especially widely used in the meat, dairy, and food industries, as well as in metallurgy, the electric power industry, and the chemical industry.
After the 1st month, the workshops draw up reports on the consumption of raw materials and materials, which indicate the standard and actual costs of materials for each type of product or for several types of products in general. On the basis of these reports from the workshops, the accounting department draws up, separately for each synthetic account, statements of distribution of consumed raw materials and materials (development tables No. 1), where the consumption of raw materials and materials is reflected for each analytical account opened in the development of synthetic production accounts.
The write-off of materials into production can occur at the average cost, at the cost of first-time purchases (FIFO). The procedure used by the enterprise to write off the consumption of materials for production should be reflected in the accounting policy.
Waste accounting
During the processing of materials, production waste is generated.
These include the remains of materials that were obtained as a result of technological processing. Waste that can be used for the manufacture of products or in auxiliary workshops for household needs, or sold, is called returnable, or valuable. Waste that has no value and cannot be used is called irretrievable. Returnable waste reduces the amount of production costs, so they are written off from the credit of account 20 "Main production" to the debit of account 10 "Materials". On the basis of the waybills on which the waste is handed over, a waste grouping list is compiled.
Distribution of wages, bonuses, reserve for holidays and accruals from wages
To distribute accrued wages, bonuses, etc., means to correctly attribute their amount to the debit of production accounts, that is, include them in the cost of products, works and services or use other sources (vacation reserve, etc.).
If it is impossible to attribute certain types of labor costs on a direct basis, their distribution by type of product (order) is made in proportion to wages according to the norms.
The accrued wages are taken into account on the credit of account 70 “Settlements with personnel for wages”.
Piecework wages of production workers are recorded in the debit of accounts 20 "Main production" and 23 "Auxiliary production" on the basis of documents (work orders, route sheets, etc.) in the context of orders (types) of products and work performed as a direct item costing. If time wages are accrued to production workers, then it is distributed between orders and types of work in proportion to piecework wages (debit of accounts 20 and 23).
Time wages are accrued to auxiliary workers for setting up equipment, lubricating it, cleaning it, and current repairs, and are included in the debit of account 25/1 under cost items.
Wages accrued to specialists and employees of workshops are debited to account 25, and administrative and managerial personnel and employees of the organization are debited to account 26 under the relevant items. One-time bonuses accrued to all categories of employees at the expense of profit are debited to account 84 “Redistributed profit” and credited to account 70, and those included in the cost are debited to accounts 20, 25/1, 25 and credited to accounts 70.
Surcharges accrued to workers for working at night and overtime are distributed between orders and types of work in proportion to piecework or time wages in the debit of accounts 20 and 23. Wages accrued to workers (payment for additional breaks for feeding a child, time for performing public duties, hours of teenagers, etc.), can be attributed to a direct costing item and is distributed between orders and types of work in proportion to the basic wage (Dt 20 and 23). Simultaneously with the distribution of wages, a reserve is created for the payment of vacations to workers.
The amount of the reserve is included in the cost of products, works and services and is debited to the same accounts and items to which the wages of workers are assigned (Dt 20, 23, 25/1, 25 Kt 96 “Reserves for future expenses”).
Together with the distribution of accrued wages, bonuses and the formation of a reserve for holidays, the amounts of insurance premiums to off-budget funds are calculated. The amounts of insurance premiums are included in the cost of products, works and services and are debited to the same accounts and items as accrued wages. Thus, the enterprise's debt to off-budget funds is formed. Entries are made in the accounting: Dt 20, 25, 26, etc. Kt 69.
The distribution of wages and other listed costs is carried out in the development table No. 1, which is filled out on the basis of primary documents for accounting for labor and wages. Then, on its basis, entries are made in the statement No. 12 on payroll for the shops (Dt 20, 23, 25, 28), No. 15 (Dt 26, 97, 44, 96), journal-order No. 10 / 1 (Dt 69 and 84) and in the statement of accounting for production by groups and types of products (Kt 70, 69, 96).
Reserves for future expenses
The procedure for the formation and accounting of reserves (estimated liabilities) is regulated by PBU 8/2010 “Estimated Liabilities, Contingent Liabilities and Contingent Assets”.
In accordance with the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on December 24, 2010 No. 186n) and PBU 8/2010, organizations can create reserves ( estimated liabilities) for:
The reserve for vacation pay must be formed by all organizations, except for small businesses that are not issuers of publicly placed securities.
The formation of a reserve for vacation pay is carried out as follows:
The reserved amounts of the reserve (estimated liabilities) are reflected in the credit of account 96, the sub-account "Reserve for vacation pay" in the debit of those accounts to which the accrued wages are assigned.
Dt 20, 23, 25, 26, 44 Kt 96.
The use of the reserve for vacation pay is reflected in the entry: Dt 96 Kt 70, 69.
The amount of estimated liabilities in the form of a reserve for vacation pay must be updated periodically (at least quarterly).
If, as a result of the revaluation of liabilities, it turned out that the balance of the unused reserve is not enough to pay the staff for vacation pay, then additional accounting entries are made for the amount of replenishment of the reserve for each category of employees:
If the estimated liability turned out to be in excess, then the surplus of the reserve is written off to other income:
Dt 96 Kt 91.
Percentage of monthly deductions to the reserve = = (Estimated amount of vacation pay for the year, taking into account insurance premiums / Estimated annual amount expenses for remuneration of the organization's personnel, taking into account insurance premiums x 100).
The amount of monthly deductions to the reserve is determined monthly according to the formula:
The amount of actual labor costs per month, including insurance premiums x Percentage of monthly deductions to the reserve.
Synthetic accounting for account 96 is kept in the journal-warrant No. 10 in correspondence:
Dt 20 Kt 96, Dt 25 Kt 96, Dt 26 Kt 96.
In the accounting policy for accounting purposes, 000 "Don" for 2013 prescribed that the estimated liability in the form of a reserve for paying employees' vacations is determined at the end of each quarter by category of employees based on the number of unused vacation days, average daily earnings and the average number of days in a month ( 29.4). In January, the average number of employees is 110 people, the monthly payroll is 2,750 rubles.
As of January 1, 2013, the value estimated liability(credit balance on account 96) was zero.
Don LLC pays insurance premiums to off-budget funds at a rate of 30% and for compulsory accident insurance at a rate of 0.2%.
1. The average daily salary of employees is 850.34 rubles. (2,750,000 rubles: 110 people: 29.4 days).
2. The amount of the reserve for vacation pay as of March 31, 2013 amounted to 590,986.3 rubles. (850.34 rubles x 695 days).
3. We determine whether the average earnings per employee, accrued on an accrual basis from January 1 to March 31, 2013, do not exceed the limit of 568,000 rubles.
RUB 2,750,000 X 3 months : 110 people = 75,000 rubles.
4. The amount of insurance premiums is 178,478 rubles. (590,986.3 x X 30.2%).
5. The total amount of the reserve for vacation pay as of March 31, 2013 is 769,464.3 rubles. (590,986.3 rubles + 178,478 rubles)
In accounting, deductions to the reserve by categories of employees will be reflected in the entries:
D-t 20 K-t 96 sub-account "Reserve for vacation pay" (analytical account "Employees of the main production") -
RUB 465,000 (769,464.3 rubles x 420 days: 695 days);
Dt 25 Kt 96 sub-account "Reserve for vacation pay" (analytical account "Employees employed in the process of servicing production") -
RUB 149,464.25 (769,464.3 rubles x 135 days: 695 days);
Dt 20 Kt 96 sub-account "Reserve for vacation pay" (analytical account "Managerial personnel) -
RUB 155,000 (769464.3 x 140 days : 695 days).
Cost accounting and costing of products, works and services of auxiliary production
Auxiliary industries serve the main production, providing it with water, electricity, steam, etc.
Auxiliary industries include energy, transport facilities, mechanical repair, repair and construction workshops, a compressor, tool shop, refrigerators, etc.
Accounting for auxiliary production is carried out on the active account 23 "Auxiliary production". The debit of account 23 during the month includes all the costs of auxiliary production from the credit of material and settlement accounts in correspondence: Dt 23 Kt 10, 70, 69, 25, etc.
At the end of the month, the costs of auxiliary production are distributed among consumers of services in proportion to the number of services consumed in the appropriate units of measurement (1 kWh of electricity, 1 Gcal of heat, 1 t of steam, 1000 m3 of compressed air, 1 m3 of water, 1 t of transportation or 1 hour of car operation etc.) in correspondence:
Room 25, 26, 29 Room 23.
Distinguish between simple and complex auxiliary production. Simple ones have a one-period technological cycle and produce homogeneous products (energy shop, compressor and steam boiler shops, etc.). The unit cost of production of these industries is calculated by dividing the total cost by the volume of output.
Complex auxiliary productions - tool, repair, transport shops - perform various types of work, provide services that have passed many technological operations. The calculation of the actual cost in this case is carried out for each type of work and products separately for orders and costing items.
The release of products, work performed and services of auxiliary industries are formalized by the following documents:
Services rendered by auxiliary shops to each other are called counter services. Counter services are valued in accounting at the planned shop cost. Services rendered to the main consumers (plant management and main production shops) are valued at the actual shop cost.
The distribution of services of auxiliary industries between consumers is carried out in the development table No. 9. It indicates quantitative data on the provision of services, calculates the unit cost of the service and the amount of the actual cost of services.
Analytical cost accounting of auxiliary production is organized:
Synthetic accounting of the costs of auxiliary production is carried out in the journal-warrant No. 10 according to the data sheet No. 12.
Accounting for production and management maintenance costs
The costs of servicing production and management include the costs of maintaining and operating machinery and equipment, general production and general business expenses.
Accounting and distribution of expenses for the maintenance and operation of equipment
These expenses include:
Such expenses are recorded on the collection and distribution account 25 “Accounting for general production settlements”, subaccount 1 “Expenses for the maintenance and operation of machinery and equipment”. The debit of this account during the month reflects the transferred expenses from the credit of material, current accounts, depreciation of fixed assets in correspondence: Dt 25/1 Kt 10, 70, 69.02, 71, 60.
On a loan, costs are written off to production accounts 20, 23:
Room 20, 23 Room 25/1.
The costs of maintaining and operating equipment are classified as conditionally variable, so they do not depend on the volume of production.
At the end of the month, the costs of maintaining and operating the equipment are distributed among the types of products and work in progress in proportion to the estimated (normative) rates. In the absence of estimated rates, expenses are distributed in proportion to the amount of the basic wages of production workers.
The estimated rate is calculated by multiplying the amount of estimated costs for one hour of equipment operation by the number of machine hours of equipment operation.
Analytical accounting of expenses for the maintenance and operation of equipment is carried out for each workshop separately in the cost accounting sheet of workshop No. 12. It is filled out on the basis of development tables No. 1 of the distribution of materials and wages, development table No. 6 "Calculation of depreciation of fixed assets", etc.
The cost of maintenance and operation of machinery and equipment in the reporting month amounted to 15,000 rubles. The company produces 2 types of products (ed. A and ed. B).
At the end of the month, the costs of maintaining and operating the equipment are written off and distributed by type of product in proportion to the estimated rates:
Distribution ratio of the above expenses:
K \u003d 15,000: (3000 + 7000) \u003d 1.5. We determine the amount of expenses for the maintenance and operation of equipment related to:
ed. A - 3000 rubles. X 1.5 = 4500 rubles Dt 20 Kt 25/1. ed. B - 7000 rubles. x 1.5 \u003d 10,500 rubles. Dt 20 K -t 25/1.
Accounting and distribution of overhead costs
If the enterprise has adopted a shop floor production management structure, then to account for other costs of the shop (overhead costs), an active collection and distribution account 25 “General production costs” is used.
On account 25, the following expenses are taken into account:
During the month, the debit of account 25 includes the expenses of the workshop from the credit of material, settlement and other accounts in correspondence: Dt 25 Kt 10, 70, 69, 71, 60.
At the end of the month, overhead costs for each workshop are fully included in the production cost of products (works, services) of the main and auxiliary industries (Dt 20, 23 Kt 25) and distributed between the types of manufactured products in proportion to the accepted distribution base (for example, the main wage wages of production workers).
General production expenses amounted to 75,000 rubles in the reporting month. The company produces 2 types of products: A and B. The sum of the basic wages of production workers was:
according to ed. A - 100,000 rubles,
according to ed. B - 150,000 rubles.
Write off to the cost of products and distribute overhead costs between types of products in proportion to the wages of production workers.
1. Determine the distribution coefficient:
K \u003d 75,000 rubles. : (100,000 rubles + 150,000 rubles) = 0.3.
2. We distribute overhead costs between product A and B:
ed. A - 100,000 rubles. X 0.3 \u003d 30,000 rubles. Dr. 20 Kt. 25, ed. B - 150,000 rubles. X 0.3 \u003d 45,000 rubles. Dt 20 Kt 25.
Analytical accounting of overhead costs is carried out in statement No. 12 in the context of cost items.
Synthetic accounting is carried out in the journal-warrant No. 10 based on the data of the statement No. 12.
Accounting for general expenses
General business expenses - expenses that are not directly related to the production process and are associated only with its organization and management of the enterprise as a whole.
General expenses include:
1. Organization management costs:
2. Other expenses:
Accounting for general business expenses is carried out on the collection and distribution account 26 “General business expenses”.
The debit of account 26 during the month reflects all expenses attributable to general business, from the credit of various accounts:
Dt 26 Kt 10, 70, 69, 02, 71, 60, 76.
At the end of the month, the collected general business expenses are subject to full write-off to accounts 20 and 23 and distribution between types of products, as a rule, in proportion to the accepted distribution base: Dt 20, 23 Kt 26.
There is no balance on account 26 at the end of the month.
General business expenses for the month amounted to 99,750 rubles. The enterprise produces three types of products A, B, C. The sum of the basic wages of production workers was:
according to ed. A - 300,000 rubles;
according to ed. B - 250,000 rubles;
according to ed. C - 500,000 rubles.
Distribute general business expenses between types of products in proportion to the basic wages of production workers and write off the cost of products.
1. The distribution coefficient is equal to:
99 750: (300 000 + 250 000 + 500 000) = 0,095.
2. We distribute costs between types of products: ed. A - 300,000 x 0.095 \u003d 28,500 D-t 20 K-t 26; ed. B - 250,000 x 0.095 = 23,750 D-t 20 K-t 26; ed. C - 500,000 x 0.095 \u003d 47,500 D-t 20 K-t 26.
Analytical accounting of general business expenses is carried out in statement No. 15 in the context of cost items and filled out on the basis of primary documents and development tables No. 1.6, 9, transcript sheets for other expenses.
The volume of general business expenses is not related to the volume of production and in practice international standards in accounting they are called "non-calculated". Therefore, they can be attributed, in contrast to all direct and indirect (general production) expenses, not only to production accounts, but also immediately to account 90 “Sales”, i.e., to a decrease in income from sales in correspondence:
Dt 90 Kt 26.
The use of this method of writing off general business expenses is advisable in organizations engaged in the production and sale of a sufficiently large range, which makes it possible to simplify the accounting process for the distribution of general business expenses.
The company chooses the method of writing off general business expenses when forming an accounting policy for the coming year.
Accounting for hospitality expenses
Representation expenses associated with commercial activities - these are the costs of the organization for receiving and servicing representatives of other organizations, for holding business meetings with business partners
Representative expenses include:
These expenses are included in the cost of products (works, services) within the estimates approved by the Council (board) for the reporting year. The total amount of expenses according to the estimate and the actual expenses attributable to the cost of production (works, services) should not exceed the maximum amounts calculated according to the standards.
According to ch. 25 of the Tax Code of the Russian Federation, the norm for calculating entertainment expenses should be 4% of labor costs for the reporting period.
The inclusion of hospitality expenses in the cost of products (works, services) is allowed only if there are supporting primary documents, which must indicate the date and place, the program of the business meeting, invited persons, and the amount of expenses.
Contracts with third-party organizations for the provision of the relevant type of work, payment orders, KKM checks, etc. can serve as supporting documents.
Representation expenses in the accounting of the enterprise are reflected in account 26 "General business expenses" in the correspondence:
Dt 26 Kt 50, 71, 10, 70, 69.
The amount of hospitality expenses is included in the cost of production without VAT.
All VAT on hospitality expenses is credited to account 19 “VAT on acquired values”, but only that part of the tax that corresponds to the standard amount of hospitality expenses is reimbursed from the budget.
VAT on excess expenses is written off to account 91 “Other income and expenses”. At the same time, the amount of VAT on excess expenses does not reduce taxable profit.
Accounting entries:
In July CJSC Alfa received a delegation from LLC Veta. Alfa CJSC expenses amounted to:
Buffet service - 1180 rubles, including VAT - 180 rubles;
A visit to the theater - 500 rubles, VAT free;
Transport service for the delegation - 590 rubles, including VAT - 90 rubles.
The accountant of Alfa CJSC drew up an act on the allocation of hospitality expenses.
I approve:
| expenditures | Implementation date | Amount, rub., (including VAT) | List of supporting documents |
|---|---|---|---|
| 1. Shipping costs | 19.07.13 | 413 | Invoice No. 67 dated 19.07.20__ from the transport company LLC "Aerotrans" with the application of waybills in the amount of 413 rubles. |
| 2. Buffet service | 22.07.13 | 1180 | Invoice No. 0015 in the amount of 1180 rubles. dated July 22, 20__ from Lunch-service CJSC |
| 3. Shipping costs | 22.07.13 | 177 | Invoice No. 70 dated 19.07.20__ from the transport company LLC "Aerotrans" with the application of waybills in the amount of 177 rubles. |
| 4. Visiting the theater | 22.07.13 | 500 | Theater tickets from 07/22/20__ |
| TOTAL | 1857 |
Responsible - Full name_Chief accountant - Full name
Financial director - Full name._.
In the first half of the year, Kaskad LLC incurred the costs of transport services for the delegation that arrived to negotiate. Transport services amounted to 35,400 rubles, including VAT - 5,400 rubles. The cost of remuneration of employees of 000 "Cascade" amounted to 300,000 rubles.
The normative value of entertainment expenses for the first half of the year is: 300,000 rubles. x 4% = 12,000 rubles.
The amount of VAT corresponding to the standard value of representation expenses is equal to: 12,000 rubles. x 18% = 2160 rubles.
Accounting records:
Dt 26 Kt 76 - 30,000 rubles. - reflected transport services; Dt 19 Kt 76 - 5400 rubles. - VAT on rendered services; Dt 76 Kt 51 - 35,400 rubles. - transport services are paid; Dt 68 Set 19 - 2160 rubles. - reimbursed from the budget VAT corresponding to the standard hospitality expenses; D-t 91 Set 19 - 3240 rubles. (5400 - 2160) - VAT written off on hospitality expenses exceeding the standard; Dt 90 Kt 26 - 30,000 rubles. - representation expenses are written off.
Accounting for deferred expenses
Deferred expenses - expenses incurred in the reporting period, but relating to future reporting periods.
The main part of deferred expenses in organizations is the cost of preparation and development of production. According to the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n, deferred expenses should also include funds spent in connection with upcoming work under a contractor agreement (for example, the cost of materials transferred to perform work, but not yet used); rent transferred in the reporting period, but related to future reporting periods (clause 16 PBU 2/2008 “Accounting for construction contracts”) or one-time fixed payment for the right to use the results of intellectual activity in their work (clause 39 PBU 14/2007 “Accounting for intangible assets”).
Deferred expenses are taken into account on account 97 "Deferred expenses". The debit of the active account 97 "Expenses of future periods" includes the indicated expenses from the credit of the corresponding material, settlement and other accounts (10, 70, 69, 76, etc.). On a monthly basis or at other times, the expenses recorded on the debit of account 97 are written off to the debit of accounts 20, 23, 25, 26, 44 “Sale expenses”. The timing of the write-off of deferred expenses, as well as the corresponding costs or other sources to which these expenses are written off, are determined by the organizations themselves.
There are several ways to write off expenses:
1. The rent transferred in advance in the reporting period, but relating to future periods in equal shares, is written off in the reporting periods to which they relate in correspondence:
Room 25, 26 Room 97.
December Building company transferred the rent for the use of equipment in construction work for the first quarter in the amount of 45,000 rubles.
In December, the accountant will record:
Dt 97 Kt 51 - 45,000 rubles.
In January - March, the payment amount will be debited to account 20 "Main production" from the credit of account 97 in the amount of 15,000 rubles. (45,000 rubles : 3 months).
2. Mastering the production of a new type of product. Expenses associated with the preparation and development of new types of products are preliminarily taken into account in the debit of account 97 “Deferred expenses”.
After testing and approval of these products, they are transferred to mass production. From this moment on, the development costs are subject to repayment, i.e., monthly inclusion in the cost of this type of product during the established repayment period. The amount of the monthly write-off depends on the number of products of this type produced in the reporting period and the write-off rate. The write-off (repayment) rate per unit of product is calculated based on the total amount of expenses, the maturity date and the planned volume of output in this period.
The write-off of expenses is drawn up by posting: Dt 20 Kt 97.
Expenses for the development of a new type of product amounted to 72,000 rubles.
Repayment period - 2 years.
Release plan for 2 years - 600 units.
Write-off rate for 1 product = 72,000 rubles: 600 units. = 120 rubles. In the reporting month, 12 units were produced. products. To be written off in the reporting month: 120 rubles. x 12 units = 1440 rubles. D-t 20 Set 97 - 1440 rubles.
Accounting for deferred expenses is carried out according to the debit of account 97 in statement No. 15 in the context of cost items. Entries on the credit of account 97 are made in the production accounting card, statement No. 12 "Costs for the workshop" and in statement No. 15, journal-warrant No. 10.
Accounting for production losses
Along with production costs, non-production costs may also arise in the production process, increasing the cost of products, works, services. These include losses from marriage, from downtime.
Accounting for production losses allows you to determine their size, identify the causes, perpetrators and amounts to be reimbursed.
Losses from defects in production
Marriage is a product that, due to existing defects, cannot be used for its intended purpose.
Distinguish marriage:
a) correctable - defects are removable, products can be used for their intended purpose and their correction is economically feasible;
b) irreparable - defects are irreparable.
Depending on the place of detection, marriage is distinguished:
An irreparable marriage is formalized by a marriage certificate, which is drawn up by an employee of the technical control department, a foreman and a shop manager and transferred to the accounting department, where the cost of the marriage is calculated.
The cost of an internal repairable marriage is determined based on the cost of raw materials, materials spent on repairing the marriage, the wages of production workers involved in repairing the marriage, deductions for social needs and the corresponding share of overhead costs. From workers guilty of marriage, for a correctable marriage, the cost of correcting the marriage is charged, and for an irreparable one - the cost of materials minus waste, the amount of the basic salary, with the exception of the cost of the marriage at the price of scrap.
In the machine shop, 3 parts were recognized as irreparable defects.
The cost of 1 part according to the norm amounted to:
Total: the cost of materials minus waste - 305 rubles. Salary (basic) - 150 rubles. (for 1 piece).
The cost of an irreparable marriage will be:
Total: the cost of marriage to be written off from account 20 "Main production" to account 28 "Marriage in production" - 1843 rubles.
Dt 28 Kt 20.
The production cost of finished products by types of products or orders is determined according to the analytical accounting of the main production. The identified sums of the cost of each type of product are put down in the statement of output of finished products, and then they add up all these amounts and get the actual cost of the entire output.
After that, the sums of deviations of the actual cost from the planned one (savings or overruns) are established both by type of product and for the entire output as a whole. To reconcile analytical accounting data on account 20 "Main production" with synthetic accounts, the cost of commercial products is calculated in section III of the journal-order No. 10. The basis for calculating the cost of commercial products is the final data on the debit of account 20 "Main production", the amount of adjustments for “Production costs associated with irreparable product defects and the cost of valuable waste” and the cost of work in progress at the beginning and end of the month.
According to the release statement, reconciled with the calculation of the cost of commercial products, entries are made in the journal-warrant No. 10/1 in correspondence.
Designed to serve the main industries. Most often, auxiliary production is the workshops or divisions of the enterprise that provide the main production:
Types of auxiliary industries may differ significantly depending on the organization of the production process, industry affiliation and other factors.
All auxiliary productions can be divided into two main groups.
1 group includes workshops and divisions that produce a certain type of product necessary for the main production. A feature of such workshops and divisions is the presence of work-in-progress residues at a certain reporting moment.
2 group includes shops that produce and distribute homogeneous products that have one planning unit:
The subdivisions of the second group have an insignificant production cycle, so they do not have any work in progress. The duration of the production cycle of these shops is insignificant, and therefore there is no work in progress.
Features of accounting for the costs of auxiliary production
Accounting for the costs of auxiliary production should reflect all the costs of these workshops or departments, namely:
The cost of products, works and services of auxiliary production may include the following range of costs (Fig. 1):
Figure 1. The composition of the costs of auxiliary production
The above list of costs is approximate. Each enterprise forms its own list of costs, which is determined from the actual presence of such costs.
Remark 1
For synthetic accounting of auxiliary productions, account 23 “Auxiliary productions” is used.
The debit of the account reflects all direct costs associated with the production of products, works or services produced by auxiliary production, as well as indirect costs that are associated with the management and maintenance of auxiliary production, and losses from marriage.
The credit of this account reflects the write-off of the actual cost of finished products of auxiliary production.
Analytical accounting is maintained for each type of auxiliary production and provides for the opening of sub-accounts to account 23.
Calculation of the cost of products, works and services of auxiliary production
All products, works or services produced by auxiliary production consist of direct and indirect costs that form the cost of such products.
In this case, the objects of calculation are either individual types of products, or their groups, semi-finished products, types of work or services, the cost of which can be determined.
The main task of costing- determine the costs incurred by auxiliary production for the manufacture of certain products, works or services for:
Calculating the cost of products, works and services of auxiliary industries consists of certain functions (Fig. 2):
Figure 2. Functions for determining the cost of products, works or services of auxiliary production
The final result of the calculation is the preparation of estimates. All types of costing contain the costs of production and sale of a unit of a specific type of auxiliary production in the context of costing items.
The calculation of the cost of production of auxiliary production can be conditionally divided into three types:
Planned cost. It provides for the cost price established on the basis of the planned costs for the production of a particular type of product. Developed on the basis of progressive norms and economic standards for the previous reporting period.
Actual (reported) cost. It is calculated on the basis of actual costs according to accounting data for a certain reporting period. This prime cost is the most reliable information about the actual costs of production of products, works, services. On its basis, economic analysis, forecasting and planning are carried out.
Normative cost. calculated on the basis of the standards established by the enterprise for the amount of costs, which are determined by preliminary estimates, current standards, etc.
The main activity of any production organization is the manufacture of products, the performance of work, the provision of services for the purpose of their subsequent sale (sale) to consumers.
The implementation of the production process requires and is impossible without the presence of three mandatory factors of production: means of labor, objects of labor and labor. In connection with their use, the functioning of the organization incurs certain costs.
In the domestic economics and in the practical activities of enterprises, including accounting, such concepts as “costs”, “costs”, “expenses” are used. At the same time, there is currently no single generally accepted definition of these concepts.
As a rule, the concept of "costs" defines the amount of material, labor and financial resources in monetary terms, used to create useful values, works, services, justified and determined by the conditions of production, i.e. costs are the cost of resources used for specific purposes.
There are three points in this definition:
It is believed that "costs" is a broader concept than "costs". "Costs" in addition to "usefully consumed resources" include unproductive losses (losses from natural disasters, downtime, etc.).
Along with this, there is an opinion that “costs” and “costs” are one and the same. At the same time, it is believed that the term "costs" should be used when it comes to the costs of carrying out any production or supporting activity - production costs, distribution costs. It is this approach that determines the use of the concepts of "costs" and "costs" as identical and interchangeable.
The concept of "costs" is defined as costs for a certain period of time. In domestic practice, the concept of "expenses" is set out in PBU 10/99 "Expenses of organizations" and TC.
According to PBU-10/99, the “expenses of an organization” are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and the incurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the owners of the property.
The organization's expenses, depending on their nature, conditions of implementation and direction of the organization's activities, are divided into expenses for ordinary activities and other expenses.
Expenses for ordinary activities are related to the manufacture and sale of products, the performance of work and the provision of services, as well as the purchase and sale of goods.
The expenses for ordinary activities include:
Production costs related to the manufactured product form its production cost.
Production costs, together with the costs of selling (selling) products, form full cost sold (sold) products.
Other expenses are not related to the process of creating and selling products.
8.2. Recognition of expenses in accounting
All expenses of the organization (for ordinary activities and others) are recognized in accounting if the following conditions are met:
If at least one of the specified conditions is not fulfilled with respect to any expenses of the organization, then in accounting these expenses are recognized as receivables.
Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.
Expenses are subject to recognition in accounting, regardless of the form of the expenditure (in cash, in kind and otherwise) and on the intention to receive revenue or other income.
In accordance with the assumption of temporary certainty of the facts of economic activity, expenses are recognized in accounting in the reporting period in which they occurred, regardless of the time of actual payment of funds or other form of implementation.
Disposal of assets is not recognized as an expense of the organization:
For example, the costs of acquiring fixed assets in the reporting period will not be recognized as expenses - only depreciated deductions on acquired fixed assets will be charged to expenses.
In addition, PBU 10/99 provides for a number of conditions for the recognition of expenses in accounting and the income statement.
Expenses are recognized in the income statement:
The procedure for recognizing expenses for purposes tax accounting installed Ch. 25 of the Tax Code of the Russian Federation - depending on the method used to recognize revenue from the sale of products (accrual or cash basis).
8.3. Classification of expenses of the organization
Costs, depending on the goals of planning, accounting, control, analysis, are classified according to various criteria, including:
Cost elements are essentially economically homogeneous costs, regardless of where and in connection with what they occurred. The cost element cannot be decomposed into any components.
The grouping of costs by elements is necessary to determine the total amount of costs incurred by the enterprise in the manufacture of products. This grouping shows what kind of resources are spent by the enterprise for the production of products. The grouping of costs by economic elements is used not only in accounting, but also in planning, economic analysis, statistics. For the purposes of planning for economic elements, cost estimates are compiled.
In economic analysis, grouping by elements is used to determine the cost structure of production.
The classification of costs by elements is uniform and obligatory for all enterprises. This makes it possible to generalize information on production costs in various branches of material production, which is the task of state statistics authorities.
The list of cost elements is defined by the accounting standard PBU-10/99 "Expenses of the organization" and contains 5 cost elements:
As noted, the classification of costs by economic elements is used to compile estimates of production costs, which determine the total amount of costs of the enterprise as a whole and its structural divisions, in connection with the implementation of production and economic activities.
However, the classification of costs by elements does not allow to determine them. special purpose, the amount of costs for the production of a particular type of product, work, service, for the implementation of any type of activity. For this purpose, the classification of costs by cost items or costing items is used.
Cost items are costs of different economic content, indicating their intended purpose and place of occurrence.
The list of cost items depends on the type of activity of the enterprise, its specifics and is determined by industry guidelines for cost accounting and costing. However, there is the following typical nomenclature of cost items:
The classification of costs by items is used to determine the cost by type of product (work, service). At the same time, the sum of costs for items 1 to 8 is the shop cost of production, for items 1 to 11 - the production cost of products, for items 1 to 12 - the cost of goods sold.
A number of cost items by name coincide with cost elements. The difference is that these costs in the elements reflect the consumption of the corresponding resources for the entire economic activity regardless of their direction, destination. The cost items show the consumption of the same resources, but directly for the release of a specific type of product, work, and service.
In addition to the grouping characteristics discussed above, costs are also classified according to the following criteria.
The main costs are directly related to the technological process of manufacturing products and are inevitable under any conditions and nature of production, regardless of the level and forms of management organization. These include the costs of raw materials, materials, fuel and energy for technological purposes, the wages of workers with deductions for social needs, the costs of maintaining and operating machinery and equipment, etc.
Overhead costs are not directly related to the technological process of manufacturing products, but are formed under the influence of certain working conditions for the organization, management and maintenance of production.
Single-element costs are those costs that consist of one economic element. These include raw materials and materials, purchased products and semi-finished products, fuel and energy for technological purposes, the wages of production workers, and social contributions.
Complex (complex) - these are costs that include several heterogeneous economic elements having the same purpose. These include the costs of maintaining and operating machinery and equipment, general production, general business expenses, losses from marriage, other production and commercial expenses.
Direct costs are called economically homogeneous costs related to the cost of a particular type of product directly, directly in accordance with reasonable norms and standards. These include the cost of raw materials and basic materials, the wages of production workers, deductions for social needs.
Indirect costs are called costs that cannot be calculated for individual products on the basis of direct ownership, since they are associated with the manufacture of several types of products or with various stages of its processing. They are included in the cost of specific types of products by distribution in proportion to any conditional base. Indirect costs include costs for the maintenance and operation of machinery and equipment, for the preparation and development of production, losses from marriage, general production, general business and other production costs.
Variable costs are costs that change with the volume of production (material costs).
Fixed costs are costs that do not depend on the volume of production (rent).
There are also conditionally variable costs, which in one part do not depend, and in the other part depend on the volume of production (payment for telephone services).
8.4. Organization of cost accounting for the production and sale of products, works, services (expenses for ordinary activities)
Accounting for the costs of production is regulated by the Accounting Regulation "Expenses of the organization" (PBU 10/99), approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. ЗЗ n. Tax accounting of expenses is regulated by Ch. 25 "Corporate Income Tax" of Part II of the Tax Code of the Russian Federation.
The organization of cost accounting for production is based on following principles: the invariance of the accepted methodology for accounting for production costs and calculation of the cost of production during the year; completeness of reflection in the accounting of all business transactions; correct attribution of expenses and incomes to reporting periods; distinction in accounting for current production costs and capital investments; regulation of the composition of the cost of production; consistency of actual production cost indicators with regulatory and planned ones.
On the basis of PBU 10/99 and the Tax Code of the Russian Federation, ministries, departments, intersectoral state associations, concerns and other organizations develop industry regulations on the composition of costs and guidelines on planning, accounting and calculating the cost of products (works, services) for subordinate organizations.
According to the Chart of Accounts, large and medium-sized organizations use accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Rejection in production”, 97 “ Deferred expenses”, 46 “Completed stages of work in progress”.
Small organizations, as a rule, use accounts 20 “Main production)”, 26 “General expenses”, 97 “Deferred expenses” or only account 20 to account for production costs.
Account 46 “Completed stages of work in progress” is advisable to use in organizations that carry out long-term work (construction, design, etc.), in which payments are made not as a whole for completed and handed over work, but for individual stages of work.
At the first stage, the accounts of production costs on the basis of primary accounting and settlement documents reflect material costs, labor costs, the amount of accrued depreciation of fixed assets and intangible assets, and other costs associated with the production of products.
The actual costs incurred are grouped by type of production (main or auxiliary production), by workshop, by type of product, by item of expenditure (general production and general business expenses), etc.
At the same time, all expenses are reflected in the debit of the corresponding accounts for accounting for production costs in correspondence with the accounts for accounting for materials, settlements with personnel for wages, settlements with suppliers and contractors, etc.
The direct costs of the main production for the manufacture of products are reflected in the debit of account 20 "Main production" in correspondence with the accounts for recording inventories, settlements with employees for wages.
Similarly, in the debit of account 2 3 "Auxiliary production" reflect the direct costs of auxiliary production.
The costs associated with the maintenance and management of production at the level of production units are reflected in the debit of account 25 "General production costs", and those associated with the management of the organization as a whole are reflected in the debit of account 26 "General business expenses".
Expenses incurred at the expense of the created reserves for future expenses (for paying vacations for employees, for repairing fixed assets, etc.) are reflected in the debit of account 96 "Reserves for upcoming expenses".
Deferred expenses incurred in the reporting period are reflected in the debit of account 97 “Deferred expenses”.
At the second stage, the costs incurred are distributed according to their purpose.
First, the actual costs of auxiliary production are distributed between the main production and the service and management services of the organization.
Then allocate deferred expenses related to this reporting period.
At the third stage, the indirect costs collected on accounts 25 "General production expenses" and 26 "General expenses" are distributed. The distribution of these costs is carried out by types of products of the main production.
At the fourth stage, according to account 28 “Rejection in production”, the final losses from the reject are determined, which are written off to the costs of the main production.
As a result of the successive implementation of these four stages, on account 20 "Main production" all direct and indirect costs for the production of products for the month are collected.
At the fifth, final stage, according to account 20 "Main production", the actual production cost of finished products produced per month and transferred from production to the warehouse is determined.
Let us consider in more detail the procedure for accounting for costs on the above accounts.
8.4.1. Accounting for the costs of the main production
The main industries are those that manufacture products, the release of which is the purpose of creating this enterprise.
Accounting for the costs of the main production is carried out on the active costing account 20 "Main production". Analytical accounting on account 20 "Main production" is carried out by types of costs and types of products (works, services). According to account 20 "Main production", the actual cost of manufactured products (works, services) is calculated.
The peculiarity of cost accounting on account 20 “Main production” is that immediately at the time of occurrence, on the basis of primary documents, the debit of the account reflects only direct costs directly related to the manufacture of products, the performance of work or the provision of services - the cost of materials used to manufacture products (works, services), wages accrued to workers for the manufacture of products (works, services), deductions for social needs from this wage.
In many industries, the consumption of raw materials and materials is associated with the manufacture of specific types of products (works, services) and therefore is taken into account directly for each type of product (works, services) on the corresponding analytical accounts.
In such industries, in the primary documents compiled for the release of material resources, specific types of products, orders, conversions, etc. are indicated.
In those industries in which several types of products are made from the same material, it is impossible to determine the direct consumption of materials, and in this regard, methods of indirect distribution of material resources by type of product (work, service) are used.
The most common method is the distribution in proportion to the standard consumption of materials for a specific type of product.
The distribution of energy costs (electricity, steam, compressed air, natural gas) by type of product (work, service) is carried out either directly according to the indicators of meters or other measuring instruments, or indirectly (for example, in proportion to the number of products produced, in proportion to the standard consumption, etc. .).
The wages of production workers for specific types of products (works, services) can also be written off either directly or indirectly.
The wages of production workers engaged in the manufacture of specific types of products (works, services) are credited to the relevant analytical accounts on the basis of orders, route sheets and other primary documents. The wages of production workers engaged in the manufacture of several types of products (works, services) cannot be directly attributed to the cost of individual types of products and are distributed among them in proportion to the standard wage or by other methods.
Records are made for the amount of direct costs actually incurred:
credit account 10 "Materials"
Indirect costs on account 20 “Main production” are reflected only at the end of the month after determining their total amount for the month and distributing it by type of product (work, service). In doing so, records are made:
Debit account 20 "Main production"
credit account 25 "General production costs"
The costs of auxiliary production are written off to account 20 "Main production" also at the end of the month after their distribution. In doing so, they record:
Debit account 20 "Main production"
credit account 23 "Auxiliary production".
Losses from marriage, calculated at the end of the month, are reflected in account 20 “Main production” with the entry:
Debit account 20 "Main production"
On the credit of account 20 "Main production" reflect:
– cost of returnable waste:
Debit account 10 "Materials"
- the cost of rejected products:
- the actual production cost of finished production and delivered to the warehouse products:
Debit account 43 "Finished products"
credit account 20 "Main production"
- the actual cost of work and services performed and transferred to the customer:
The balance of account 20 "Main production" at the end of the month shows the value of the balance of work in progress.
The actual production cost of completed production and transferred to the warehouse of finished products is determined on the basis of data on the balance of work in progress at the beginning and end of the month. The calculation is carried out according to the formula
FPS gp \u003d NZP n + FZ - VO - SB - NZPk,
where FPS gp is the actual production cost of the finished product completed and transferred to the warehouse;
WIP - the balance of work in progress at the beginning of the month;
FZ - actual production costs per month;
VR - the cost of returnable waste received from the main production and credited to the warehouse;
SB - the cost of the marriage received in the main production;
NZPk - the balance of work in progress at the end of the month.
The balance of work in progress at the beginning and end of the month is determined according to inventory data.
Work in progress is considered to be products that have not passed all the stages of processing provided for by the technological process, as well as incomplete products that have not passed tests and technical acceptance.
When inventorying work in progress in organizations engaged in industrial production, it is necessary:
Depending on the specifics and characteristics of production, before starting the inventory, it is necessary to put into warehouses all materials, purchased parts and semi-finished products that are unnecessary for the workshops, as well as all parts, assemblies and assemblies, the processing of which is completed at this stage. Checking the backlog of work in progress (parts, assemblies, assemblies) is carried out by actual counting, weighing or measuring. Inventories are compiled separately for each separate structural unit (workshop, site) indicating the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction and installation works - indicating the scope of work on unfinished objects, their queues, launch complexes, structural elements and types of work, the calculations for which are carried out after their full completion. Rejected parts are not included in the inventory of work in progress, and separate inventories are compiled for them. Raw materials, materials and purchased semi-finished products located at workplaces that have not been processed are not included in the inventory of work in progress and are recorded in separate inventories.
Example
The cost of the organization in the production of product A for the month amounted to:
The cost of returnable waste credited to the warehouse is 2,000 rubles.
The balance of work in progress in the manufacture of product A amounted to 8,000 rubles at the beginning of the month, and 11,000 rubles at the end of the month.
We will make accounting entries for accounting for these costs:
| No. p / p | Account correspondence | Amount, rub. | ||
|---|---|---|---|---|
Debit |
Credit |
|||
Released from the warehouse and spent materials for the manufacture of products A |
||||
Wages accrued to production workers for the manufacture of products A |
||||
Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Health Insurance Fund are accrued from the wages of production workers (26%) |
||||
Accrued insurance payments to the FSS against accidents and occupational diseases (2% of the wages of production workers) |
||||
Returnable waste received during the production of product A was credited to the warehouse |
||||
Write off the overhead costs attributable to the production of product A |
||||
Write off general business expenses attributable to the production of products A |
||||
Finished goods A were credited to the warehouse at the actual production cost (8,000 + 36,000 + 40,000 +10,400 + 800 - 2,000 - 11,000) |
||||
In mass production of products, when the process of its manufacture consists of several heterogeneous independent stages (phases) and the finished product is obtained by processing raw materials, obtaining a semi-finished product and transferring it from one stage to another, organizations can keep separate records of semi-finished products of their own production using for these purposes of the active account 21 "Semi-finished products of own production".
The semi-finished product received in the main production is delivered to the warehouse.
The costs associated with the manufacture of semi-finished products delivered to the warehouse are reflected in the accounting entry:
Debit account 21 "Semi-finished products of own production"
credit account 20 "Main production".
The transfer of a semi-finished product from a warehouse for further processing is reflected in the entry:
Debit account 20 "Main production"
credit account 21 "Semi-finished products of own production".
Analytical accounting of semi-finished products of own production is carried out according to the places of storage of semi-finished products and individual items (types, varieties, sizes, etc.).
8.4.2. Auxiliary Production Cost Accounting
Auxiliary production is a production intended to ensure the functioning of the main production. Products and services of auxiliary industries, as a rule, are consumed in the main production. Part of the products (services) of auxiliary industries, as well as products of the main industries, can be sold to third parties.
In most industries, ancillary industries typically include:
In cases where products (works, services) are consumed within the enterprise, general business expenses are not included in the costs. When selling products (works, services) to third parties, the corresponding share of general business expenses is included in their actual cost.
Accounting for the costs of auxiliary production is carried out on the active costing account 23 "Auxiliary production". Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.
According to account 23 “Auxiliary production”, the actual cost of products (works, services) of auxiliary production is calculated.
The procedure for accounting for costs on account 23 "Auxiliary production" is similar to the above procedure for accounting for costs on account 20 "Main production".
According to the debit of account 23 “Auxiliary production”, within a month, on the basis of primary documents, directly at the time of occurrence, reflect the direct costs associated directly with the release of products (works, services) by auxiliary production.
At the end of the month, overhead costs are written off to the debit of account 23 "Auxiliary production", that is, the costs associated with the management and maintenance of auxiliary production (general production and general business expenses).
Account 23 “Auxiliary productions” also writes off losses from marriage made in these productions.
On the credit of account 23 "Auxiliary production" reflect the amount of the actual cost of completed production (works, services) of auxiliary production.
The write-off of the amounts of the actual cost of products (works, services) of auxiliary industries, depending on consumers, is reflected in the debit of the accounts:
20 "Primary production" - when consuming works, services as the main production costs;
25 "Overall production costs" - in case of consumption of works, services by the main workshops as expenses for maintenance of production and management;
26 "General economic expenses" - in case of consumption of works, services by general economic services and services of the administrative apparatus;
29 “Servicing industries and farms” - in case of consumption of works, services by these divisions;
43 "Finished products" - in the manufacture of products intended for sale or for own needs;
90 "Sales" - when performing work, services for third parties;
23 "Auxiliary production" - when consuming counter works, services, etc.
The actual costs of auxiliary production are distributed among the main production, service and management services of the organization in proportion to the number of services consumed or products produced in the appropriate units of measurement. Consider the distribution of costs of auxiliary production on an example.
Example
The structure of an industrial enterprise includes production workshops, administration, a canteen and auxiliary production - a transport workshop, the services of which are used by all structural divisions of this enterprise. In the reporting period, the costs of the transport department amounted to 320,000 rubles. To distribute the costs of ancillary production between structural units, data on transportation orders and road transport waybills are used.
The total volume of services rendered by the transport department is 1236 ton-kilometers (t-km), including: production shops - 1187 t-km, or 96%; administration - 12 t-km, or 1%; canteen - 37 t-km, or 3%.
The distribution of costs is carried out based on the share of transport services provided to each unit in the total volume of services, and is reflected in the accounting for the credit of account 23 "Auxiliary production" with the following accounting entries:
| No. p / p | Content of business transactions | Account correspondence | Amount, rub. | |
|---|---|---|---|---|
Debit |
Credit |
|||
The cost of services of auxiliary production is written off to the costs of the main production (320,000 rubles x 0.96) |
||||
The cost of services of auxiliary production is written off to general business expenses (320,000 rubles x 0.01) |
||||
The cost of auxiliary production services provided by the canteen of the enterprise is written off (320,000 rubles x 0.03) |
||||
The balance of account 23 "Auxiliary production" at the end of the month shows the cost of work in progress.
8.4.3. Accounting for the costs of service industries and farms
Along with the main and auxiliary industries, the balance sheet of an industrial enterprise may contain structural units whose activities are not related to the production of products, the performance of work, the provision of industrial services, which are the purpose of creating this enterprise. Such subdivisions are: housing and communal facilities (residential buildings, dormitories, baths, laundries, etc.), canteens and buffets, sewing and other consumer service workshops, preschool institutions (nurseries, gardens), rest houses, sanatoriums and other institutions of a health-improving and cultural and educational nature, research and design departments.
These subdivisions at an industrial enterprise are called "servicing industries and farms".
Accounting for the costs of service industries and farms is kept on account 29 “Serving industries and farms”, to which sub-accounts are opened for each production and farm.
The debit of this account reflects the costs of service industries and farms associated with the release of products, the performance of work, the provision of services; these divisions in correspondence with accounts of inventories, settlements with personnel for wages, cash, settlements with various organizations and persons, etc.
The actual cost of products manufactured, work performed, services rendered is reflected in the credit of account 29 "Service industries and farms" in correspondence with the accounts:
10 "Materials" and 43 "Finished products" - when releasing inventories;
25 "General production expenses" and 26 "General expenses" - when performing work, providing services by the structural divisions of the enterprise;
90 "Sales" - when selling to legal entities and individuals manufactured products, work performed, services rendered.
8.4.4. Accounting for overhead costs
General production costs are indirect costs of the organization associated with the organization and management of production at the level of production units (shops). In practice, overhead costs are often referred to as shop floor costs. These include:
General production expenses of the organization are recorded on the active account 25 "General production expenses". This account is a collective-administrative, non-balance account. Sub-accounts are opened for this account to account for general production costs for each workshop of the main and auxiliary production. Analytical accounting of overhead costs is carried out by items of expenditure in accordance with their nomenclature.
All of the above general production expenses are collected during the month on the debit of account 25 “General production expenses” from the credit of different accounts:
credit account 10 "Materials"
credit account 70 "Settlements with personnel for wages"
credit account 69 "Calculations for social insurance and provision"
At the end of each month, the amount of general production expenses for the month, reflected in the debit of account 25 “General production expenses”, is determined, distributed by type of product (work, service) and written off to the costs of the main and auxiliary production with the entry:
Debit account 20 "Main production"
credit account 25 "General production costs".
With this entry, account 25 “General production expenses” is closed, it does not have a balance and is not reflected in the balance sheet.
The distribution of overhead costs by types of products (works, services) is carried out in proportion to any distribution base. Most often, the direct wages of the main production workers, direct material costs, the total amount of direct costs, and sales proceeds are chosen as the basis for the distribution of overhead costs. The choice of the base for the distribution of overhead costs depends on the characteristics of production, the nature of the manufactured products and other factors.
The chosen method of distribution of overhead costs between individual types of products should be reflected in the accounting policy of the organization.
Example
General production expenses of the organization for the month amounted to 429,400 rubles, including:
The organization produces three types of products. According to the accounting policy, the organization distributes overhead costs by type of product in proportion to the wages accrued by production workers for the manufacture of products. According to the accounting data, the workers were accrued wages for the month:
Distribute overhead costs per month by type of product.
| No. p / p | Content of business transactions | Account correspondence | Amount, rub. | |
|---|---|---|---|---|
Debit |
Credit |
|||
Wages accrued to workers for maintenance of fixed assets of production shops |
||||
Salaries of the management personnel of the production departments |
||||
Insurance contributions to the Pension Fund, FSS, MHIF were accrued from the wages of workers for the maintenance of fixed assets of production shops and the wages of managerial personnel of production shops (26%) |
||||
Accrued depreciation of fixed assets of production shops |
||||
Released from the warehouse and spent materials for the current repair of fixed assets of production workshops |
||||
Rent paid for the use of production space |
||||
At the end of the month, they are distributed by type of product and general production costs for the month are written off |
||||
8.4.5. Accounting for general expenses
General business expenses are indirect costs of the organization associated with the organization and management of production at the enterprise level as a whole. In practice, overhead costs are often referred to as overhead costs.
General business expenses of the organization are taken into account on the active account 26 "General business expenses". This account is a collective-administrative, non-balance account.
Analytical accounting on account 26 "General business expenses" is carried out by items and cost centers.
General business expenses are reflected in the debit of account 26 “General business expenses” in correspondence with different accounts.
The nomenclature of general business expenses is developed by the organization on the basis of current regulations on accounting and taxation.
Consider the most common components of general business expenses and the procedure for their reflection in the accounts of accounting.
credit account 70 "Settlements with personnel for wages"
Debit account 26 "General expenses"
credit account 02 "Depreciation of fixed assets".
Debit account 26 "General expenses"
credit account 10 "Materials"
credit account 70 "Settlements with personnel for wages"
credit account 69 "Calculations for social insurance and security"
Debit account 26 "General expenses"
credit account 10 "Materials"
credit account 70 "Settlements with personnel for wages"
credit account 69 "Calculations for social insurance and security"
credit account 60 "Settlements with suppliers and contractors"
In the presence of official vehicles, the organization bears mainly material costs and the cost of repairing vehicles.
The composition of material costs, as a rule, includes the cost of consumed fuels and lubricants (fuels and lubricants), gasoline, motor oils, etc.
The write-off of fuel and fuels and lubricants for management needs is carried out on the basis of primary expenditure documents (accounting statements for the issuance of petroleum products, requirements, invoices, etc.) and is reflected in the accounting entry:
Debit account 26 "General expenses"
credit account 10 "Materials", subaccount 10-3 "Fuel".
Compensation is paid to employees of organizations for the use of personal cars for business trips in cases where their work by the nature of production (service) activity is associated with constant official travel in accordance with their official duties.
The basis for the payment of compensation to employees who use personal cars for business trips is the order of the head of the organization, which provides for the amount of this compensation.
The specific amount of compensation is determined depending on the intensity of use of a personal car for business trips.
The amount of compensation to the employee takes into account the reimbursement of expenses for the operation of a personal car used for business trips (the amount of wear and tear, the cost of fuel and lubricants, maintenance and current repairs).
To receive compensation, employees submit to the accounting department of the organization a copy of the technical passport of a personal car, duly certified.
Compensation is paid once a month regardless of the number of calendar days. During the time the employee is on vacation, business trip, absence from work due to temporary disability, as well as for other reasons, when the personal car is not in use, no compensation is paid.
The accrual of compensation for the use of personal cars is reflected in the accounting entry:
Debit account 26 "General expenses"
credit account 73 "Settlements with personnel for other operations."
Payment of compensation to the employee is made from the cash desk of the organization according to the expenditure cash order. The following is recorded for the amount disbursed:
Debit account 73 "Settlements with personnel for other operations"
credit account 50 Cashier.
For the purposes of taxation of profits, compensations for the use of personal cars for official purposes are taken into account within the limits established by the Government of the Russian Federation.
Cost rates commercial organizations for the payment of compensation for the use of personal cars for business trips are established by the Decree of the Government of the Russian Federation of February 8, 2002 No. 92.
Since January 1, 2002, they have been for cars with an engine capacity of up to 2000 cubic meters. cm - 1200 rubles. per month: for cars with an engine capacity of more than 2000 cm 3 - 1500 rubles. per month.
For motorcycles, a compensation rate of 600 rubles is provided. per month.
In accordance with the Labor Code of the Russian Federation, a business trip is recognized as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.
Only an employee of the organization can be sent on a business trip.
Travel expenses are taken into account only if there is confirmation of the business nature of the trip.
Travel expenses include:
For accounting purposes, all types of travel expenses for employees of commercial organizations are compensated to the employee and included in the organization's expenses in full in the amount of actual expenses if supporting documents are available (travel tickets, receipts for payment for using bedding on the train, etc.).
Per diems are paid to a seconded employee in accordance with a collective agreement or an internal local regulatory act of the employer, where a limit on the amount of daily allowance can be set - Art. 168 of the Labor Code of the Russian Federation (with the exception of budget organizations). The payment is made for each day of being on a business trip, including weekends and holidays, as well as days of being on the road, including for the time of a forced stop on the way (non-flying weather, flight rescheduling, etc.).
Until 2009, the daily allowances were normalized for profit tax purposes. Daily allowances were approved by the Government of the Russian Federation. In accordance with Decree of the Government of the Russian Federation of February 8, 2002 No. 93, the daily allowance was 100 rubles. for each day the employee is on a business trip.
From January 1, 2009, per diems paid in accordance with the organization's local regulations are accounted for as other expenses when calculating income tax in full (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation No. 03-03 -06/1/41 of 02/06/2009)
However, when calculating income tax individuals the taxable income of an employee does not include daily allowances within 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and within 2500 rubles. for each day of being on a business trip abroad (clause 3 of article 217 of the Tax Code of the Russian Federation).
In accounting, the write-off of expenses for business trips on the basis of the advance report and supporting documents attached to it is reflected in the entry:
Debit account 26 "General expenses"
Representation expenses include expenses of the organization related to the official reception and servicing of representatives of other organizations participating in negotiations in order to establish and maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the organization, regardless of the venue the specified activities.
Representative expenses include:
Hospitality expenses do not include expenses for the organization of entertainment, recreation, prevention or treatment of diseases.
When attributing hospitality expenses to the expenses of the organization, the following documents are required:
To include hospitality expenses in the costs of the organization in the planned estimate, the following must be indicated:
In accounting, representation expenses are taken into account in full in the amount of actually incurred expenses.
The inclusion of hospitality expenses in the expenses of the organization is allowed only if there are primary accounting documents, which may include payment orders, bank statements on the current account, cash outflow orders, receipts for incoming cash orders, advance reports, cashier's checks, waybills, invoices, documents confirming payment for transport services, etc.
For tax purposes, hospitality expenses are recognized within the norms. In accordance with Art. 264 of the Tax Code of the Russian Federation for tax purposes, representation expenses during the reporting period are included in other expenses in the amount not exceeding 4% of the organization's expenses for wages for this reporting (tax) period.
Representation expenses are reflected in the accounting entry:
Debit account 26 "General expenses"
credit account 71 "Settlements with accountable persons"
credit account 60 "Settlements with suppliers and contractors"
And etc.
In accordance with the Labor Code of the Russian Federation, the need for professional training and retraining of personnel for their own needs is determined by the employer.
In accounting, the expenses of the organization for the training and retraining of personnel are taken into account in full in the amount of actually incurred costs.
The inclusion of expenses for training and retraining of personnel in the expenses of the organization is allowed only if there are supporting primary documents. Such documents include agreements with educational institutions, signed acts on the provision of training services, invoices, payment orders, bank statements on a current account, cash outflow orders, receipts for incoming cash orders, advance reports, accounting statements, calculations, etc.
For income tax purposes, training and retraining expenses are taken into account if the following conditions are met:
For the purposes of taxation, the expenses of the organization for training and retraining of personnel are not standardized and are accepted at the actual costs incurred.
The expenses of the organization for the training and retraining of personnel are reflected in the accounting entry:
Debit account 26 "General expenses"
credit account 76 "Settlements with different debtors and creditors"
credit account 71 "Settlements with accountable persons".
The amount of lease payments and the procedure for their payment is determined by the agreement concluded in the manner prescribed by the Civil Code of the Russian Federation.
The tenant also includes the costs of repairing the leased property, expenses related to the payment of utility bills and communication services related to the premises (buildings) received for rent, as well as to the means of communication used by the tenant in its activities.
The inclusion of property rental costs in the costs of the organization is allowed only if there are supporting primary documents. Such documents include agreements with the lessor, signed acts on the provision of rental services, invoices, payment orders, bank statements on the current account.
The expenses of the organization for the lease of property are reflected in the accounting records as follows:
Debit account 26 "General expenses"
credit account 76 "Settlements with different debtors and creditors".
Information services provide for the provision of economic, technical, social, legal and other information on the orders of organizations in the form of publications available for free sale, the provision and dissemination of business information, and the promotion of the formation of a business information space.
Legal services include legal advice in all branches of law; legal work to ensure the economic and other activities of organizations; representation in judicial and other bodies; legal expertise of constituent and other documents, etc.
Consulting services include the provision of services, including advice on general management, advising on administrative management, advising on financial management organizations and others.
Auditing services provide for independent verification financial statements organizations with the issuance of a conclusion regarding its reliability;
Documents confirming the costs of these services are contracts with third parties, acts of acceptance and delivery of services rendered, invoices, bank statements on the current account and payment orders.
The costs associated with paying for the services of third-party organizations are reflected in the accounting entry:
Debit account 26 "General expenses"
credit account 76 "Settlements with different debtors and creditors"
Credit account 60 “Settlements with suppliers and contractors”.
In accordance with the current legislation, open joint stock companies are obliged to publish annual financial statements within the established time limits (no later than June 1 of the year following the reporting year). Publication by an organization of its financial statements is not recognized as advertising. Services for the publication of financial statements of the organization are provided in accordance with the concluded agreements.
Documents confirming these expenses are acts of acceptance and delivery of services rendered (work performed), invoices, bank statements and payment orders.
Debit account 26 "General expenses"
credit account 60 "Settlements with suppliers and contractors".
These services are provided on the basis of contracts for the provision of communication services, concluded in accordance with the Civil Code of the Russian Federation and the rules for the provision of communication services.
The costs of payment for communication services are reflected in the accounting entry:
Debit account 26 "General expenses"
credit account 60 "Settlements with suppliers and contractors".
Stationery includes various kinds of folders for papers, folders, writing paper, pens, etc.
As a rule, such expenses are carried out through an accountable person. To confirm the expenses for stationery, accountable persons, along with advance reports, must submit sales and cash receipts, as well as invoices.
In such cases, when accepting them for accounting, office supplies are reflected on account 10 “Materials” (sub-account 10-9 “Inventory and household supplies”) in correspondence with the credit of account 71 “Settlements with accountable persons”.
As these goods are transferred for management and economic needs, their cost is debited from account 10 "Materials", subaccount 10-9 with the entry:
Debit account 26 "General expenses"
credit account 10 “Materials”, sub-account 10-9 “Inventory and household supplies”.
Taxes and fees included in general business expenses include land tax, as well as customs duties and fees paid in the course of foreign trade activities.
In accordance with Art. 270 of the Tax Code of the Russian Federation, these expenses do not include VAT, excises, income tax and payments for excess emissions of pollutants into the environment.
Documents confirming expenses in the form of taxes and fees are tax returns, advance payments, accounting statements, calculations, bank statements on the current account, payment orders.
These expenses are taken into account in the reporting period for which tax calculations and declarations are submitted.
In accounting, the accrual of these taxes and fees is reflected in the entry:
Debit account 26 "General expenses"
credit account 68 "Calculations on taxes and fees".
Thus, all the above general business expenses are collected during the month on the debit of account 26 “General business expenses”. At the end of the month, their total value for the month is determined, which is completely written off from the credit of the account. In this case, two options are possible.
In the first, traditional, variant, general business expenses are distributed by types of products (works, services) in proportion to the selected distribution base and written off to the costs of the main production with the entry:
Debit account 20 "Main production"
credit account 26 "General expenses".
In this case, account 20 “Main production” reflects all costs associated with the manufacture of products (works, services), both direct and indirect, which form the full production cost of products (works, services).
In the second option, general business expenses are not attributed to the costs of the main production, but are immediately written off to the cost of goods sold by the entry:
Debit account 90 "Sales", sub-account 90-2 "Cost of sales"
credit account 26 "General expenses".
In this case, account 20 "Main production" reflects only direct costs associated with the manufacture of products (works, services), which form a reduced production cost of products (works, services).
The option of writing off general business expenses from account 26 “General business expenses” is determined by the organization independently and reflects it in its accounting policy.
Example
General business expenses of the organization for the month amounted to 744,200 rubles, including:
According to the accounting policy, the organization does not allocate general business expenses by type of product, but writes them off at the end of the month to the cost of goods sold.
Let's make accounting entries:
| No. p / p | Content of business transactions | Account correspondence | Amount, rub. | |
|---|---|---|---|---|
Debit |
Credit |
|||
Wages accrued to employees of the organization's management apparatus |
||||
Wages accrued to workers for the current repair of fixed assets of general economic purpose |
||||
Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Health Insurance Fund from wages are accrued (26%) |
||||
Accrued insurance payments to the FSS from accidents and occupational diseases (2% of wages) |
||||
Accrued depreciation of fixed assets of general economic purpose |
||||
Materials released and spent for the current repair of fixed assets of general economic purpose |
||||
Accrued for heating, lighting of premises of administrative divisions |
||||
Compensation was accrued to employees of the organization for the use of personal cars for business purposes |
||||
On the basis of advance reports, the actual travel expenses of employees of the organization's management apparatus are written off |
||||
Accrued rent for fixed assets of general economic purpose |
||||
Write off the cost of used office supplies |
||||
General expenses are written off at the end of the month. |
||||
8.4.6. Accounting for losses from marriage
Marriage in production are products, semi-finished products, parts, assemblies and works that do not meet the established standards or specifications in terms of quality and cannot be used for their intended purpose or can be used only after correction.
Depending on the nature of the defects, the marriage is divided into correctable and irreparable (final). A defect is considered to be repairable, the correction of which is technically possible and economically feasible, and the products after correction can be used for their intended purpose. A marriage is considered final, the correction of which is technically impossible and economically inexpedient.
Depending on the place of detection, marriage is divided into internal and external. Internal is a defect detected at the enterprise before the products are sent to consumers. An external defect is a defect detected by the consumer during the assembly, installation or operation of the product.
In some industries, marriage in production is due to the technological process (for example, metallurgical production, glass industry, etc.). In such productions, losses from marriage are a planned value.
Each case of marriage is recorded in special documents (marriage notice, marriage certificate, etc.). It indicates the name of the rejected part or product, the name or number of the operation on which the defect was found, the reasons and perpetrators of the defect, the amount of costs for the rejected product (part). Costs can be calculated either by norms or by actual data.
Accounting for losses from marriage in production is kept on the active account 28 "Marriage in production". Analytical accounting on account 28 "Marriage in production" is carried out for individual divisions of the organization, types of products, items of expenditure, reasons and perpetrators of the marriage.
According to the debit of account 28 "Marriage in production", the costs of the identified internal and external marriage are collected (the cost of an irreparable, i.e. final, marriage, the cost of correcting the marriage, etc.).
The cost of an irreparable marriage is reflected in the entry:
Debit account 28 "Marriage in production"
credit account 20 "Main production"
credit account 23 "Auxiliary production" (if the defect is found in the auxiliary workshops of the enterprise).
The costs of correcting a marriage are reflected in the entries:
Debit account 28 "Marriage in production"
credit account 10 "Materials" - for the cost of materials used to correct the marriage;
Debit account 28 "Marriage in production"
credit account 70 “Settlements with personnel for wages” - for the amount of wages accrued for the correction of marriage;
Debit account 28 "Marriage in production"
credit account 69 "Calculations for social insurance and security" - for the amount of deductions for social needs from this salary.
On the credit of account 28 “Marriage in production”, the amounts attributable to the reduction of losses from marriage are reflected:
Debit account 10 "Materials" or 43 "Finished products"
credit account 28 "Defective in production" - for the cost of rejected products at the price of possible use;
Debit account 70 "Settlements with personnel for wages"
credit account 28 "Marriage in production" - for the amount of deductions from the wages of the culprit of the marriage;
Debit account 76 "Settlements with various debtors and creditors", sub-account 76-2 "Settlements on claims" - for the amounts to be recovered from suppliers for the supply of substandard materials that caused the marriage.
Comparing the debit and credit entries of account 28 “Marriage in production”, the losses from marriage are determined, which are monthly written off to the costs of the main or auxiliary production:
Debit account 20 "Main production"
Debit account 23 "Auxiliary production"
credit account 28 "Marriage in production."
Example
According to notices of marriage in the machine shop of the organization, parts were rejected. Part of the rejected parts was recognized as correctable, and part as irreparable (final) marriage. The production cost of an irreparable (final) marriage amounted to 17,300 rubles. An irreparable (final) marriage was put into storage at the price of scrap in the amount of 700 rubles. The culprits of the marriage are the workers of the machine shop. From their wages, deductions were made for an admitted marriage in the amount of 6,200 rubles. For the correction of the marriage, other employees of the workshop were paid a salary in the amount of 3,000 rubles. Materials were used to correct the marriage, the actual cost of which amounted to 1,700 rubles.
Let's make accounting entries:
| No. p / p | Content of business transactions | Account correspondence | Amount, rub. | |
|---|---|---|---|---|
Debit |
Credit |
|||
Reflected the production cost of the resulting final marriage |
||||
Irrecoverable (final) marriage is credited to the warehouse at the price of scrap |
||||
Withheld from the accrued wages of the perpetrators of the marriage for the admitted marriage |
||||
Released from the warehouse and spent materials to correct the marriage |
||||
Wages accrued to workers of the machine shop for work on the correction of defects |
||||
Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Health Insurance Fund from wages for the correction of marriage (26%) |
||||
Accrued insurance payments to the FSS from accidents and occupational diseases (2% of wages) |
||||
Losses from marriage are determined and written off |
||||
8.4.7. Accounting for deferred expenses
Deferred expenses are the actual expenses of the organization that occurred in this reporting period, but related to products (works, services) that will be produced in the upcoming, future reporting periods.
These costs include:
All listed costs are considered to be expenses incurred on a provisional basis and are accounted for on account 97 “Deferred expenses” by entries:
Debit account 97 "Deferred expenses"
credit account 10 "Materials"
credit account 70 "Settlements with personnel for wages"
credit account 69 "Calculations for social insurance and security"
The costs recorded on account 97 “Deferred expenses” are debited from the credit of this account to the debit of the accounts for recording production costs in a timely manner with the entry:
Debit account 20 "Main production"
Debit account 23 "Auxiliary production"
Debit account 26 "General expenses"
Debit account 25 "General production costs"
credit account 97 "Deferred expenses".
8.5. Production Cost Reporting
In accordance with RAS 10/99, as part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.
In the profit and loss statement (form No. 2), the expenses of the organization are reflected with a division into the cost of goods sold, products, works, services, commercial, administrative and other expenses.
When allocating types of income in the income statement, each of which individually amounts to 5% or more of the total amount of the organization's income for the reporting year, it shows the part of the expenses corresponding to each type.
At least the following information is subject to disclosure in financial statements: expenses for ordinary activities in the context of cost elements; change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works and services in the reporting year; expenses equal to the amount of deductions in connection with the formation of reserves (forthcoming expenses, estimated reserves, etc.).
Information on production costs (expenses for ordinary activities) by element is given in Sec. 6 "Expenses for ordinary activities" form No. 5 of the Appendix to the balance sheet. This section is filled in according to the calculation of costs for economic elements.
In addition, information on the costs of unfinished main and auxiliary production is given in the balance sheet (form No. 1) in section. 2 "Current assets".
For the purposes of cost management, organizations also draw up internal reporting on production costs by type of product in the context of cost items (calculation), by type of production and by structural divisions of the organization (responsibility centers - workshops, departments, services).
conclusions
The implementation of the production process in the organization is associated with certain costs, which, according to PBU 10/99, are called expenses for ordinary activities.
Expenses, including expenses for ordinary activities, are recognized in accounting and in the income statement when a number of conditions stipulated by PBU 10/99 are met.
For accounting purposes, it is necessary to classify costs according to a number of important features, including elements and cost items.
Accounting for production costs is based on certain accounting principles, the most important of which is the invariability of the accepted methodology for accounting for production costs and calculating the cost of production during the year.
Accounting for the costs of production is regulated by the Accounting Regulation "Expenses of the organization" (PBU 10/99), approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. ЗЗ n. Tax accounting of expenses is regulated by Ch. 25 "Corporate income tax" of the second part of the Tax Code of the Russian Federation.
Synthetic cost accounting for the production of products is carried out according to a specific system or cost accounting scheme, which, as a rule, consists of five stages performed in a certain sequence.
The basis for the reflection of costs in the accounts of accounting are primary documents, accounting calculations.
Accounting for the costs of production is carried out on the accounts provided for by the working chart of accounts of accounting in accordance with the rules reflected in the accounting policy of the organization. The accounting policy of the organization should determine the method of distribution of overhead costs by types of products (works, services), the method of writing off general business expenses, the procedure for writing off deferred expenses.
Questions for self-examination
Bibliography
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| Workshop 8. Accounting for the cost of production |
Presentations
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