Production Cost Accounting

Introduction

1. General provisions and tasks of accounting for production costs and calculating the cost of products (works, services)

2. Types and classification of production costs

3. Composition of costs included in the cost of products (works, services)

4. Methods for accounting for production costs and calculating the cost of products (works, services)

5. Cost accounting by economic elements

6. Cost accounting for calculation items

7. Documentation, accounting and distribution of material, labor and financial resources spent in production

8. Accounting for the costs of preparing and developing new industries

9. Synthetic and analytical cost accounting for the main production

10. Accounting and distribution of overhead costs

11. Accounting and distribution of general business expenses

12. Accounting for unproductive expenses and losses

13. Accounting and evaluation of work in progress

14. Features of accounting and distribution of costs of auxiliary production

15. Consolidated cost accounting for production

16. Accounting for the performance of service industries

Introduction

Production is intended to manufacture products, perform work and provide services in order to meet the needs of people.

In the production process, fixed, working capital and the labor of workers are used. All costs of material and labor resources form production costs. The total costs of the enterprise for the manufacture and sale of products (works and services) in monetary terms are called the cost of production.

The value of the cost price - one of the indicators of production efficiency - determines what it costs the company to manufacture and sell products. The lower the cost, the more efficient the production. Cost reduction allows the company to feel confident in a competitive market.

After studying this educational element, the student must know:

General principles for organizing production cost accounting;

Methods for calculating the cost of production;

Cost accounting for economic elements and calculation items;

Composition of costs included and not included in the cost of products (works, services).

Methods for assessing work in progress;

Base allocation of indirect costs.

should be able to:

Correctly and timely reflect the costs of production of products (works, services);

Reliably evaluate work in progress;

Correctly calculate the cost of products (works, services).

1. General provisions and tasks of accounting for production costs and calculating the cost of products (works, services)

The production process is a fundamental process in the activities of business entities. Its nature is defined as:

Types of main activities of organizations;

Name of the organization;

Formation of the statutory fund;

Formation of financial results.

Therefore, it is necessary to skillfully manage production costs, output volume, competitiveness and quality of products, etc. These problems can be solved with the help of properly organized accounting of production costs.

Cost accounting is a documentary reflection of all costs, grouping them by costing items and elements, identifying costing differences from current cost rates.

Calculation is a sequential calculation for calculating the cost of a unit of production.

There is a close relationship between cost accounting and calculation of the actual cost of production. This is manifested, on the one hand, in the fact that the basis for calculating the cost of production is the accounting data for production costs, on the other hand, cost accounting is organized with such detail that is necessary for cost calculation, control and management.

According to the "Basic Provisions on the Composition of Costs Included in the Cost of Products (Works, Services)", the cost of products (works, services) is a valuation of natural resources, raw materials, materials, fuel, energy, used in the production process of products (works, services), fixed assets, intangible assets, labor resources, as well as other costs for its production and sale.

Accounting for production costs and calculation of the cost of production are organized according to the following principles:

Consistency of actual cost accounting objects with planned ones;

Direct connection of costs with the processes of production and circulation;

A clear delineation of the costs of the enterprise by areas of economic activity;

Inclusion of all costs for the production of products of the reporting period in its cost;

Expansion of the composition of costs attributable to the objects of their accounting on a direct basis;

Determination of the impact of changes in norms and deviations from norms on the cost;

Consistency of cost accounting objects with calculation objects and calculation on this basis of the cost of production according to the accounting of production costs;

Development of methodology and organization of accounting for production costs in order to bring them closer to international standards and world practice.

Cost accounting for the production of products (works, services) is regulated by the Basic Regulations on the composition of costs included in the cost of products (works, services), approved by the Ministry of Economy, the Ministry of Statistics and Analysis, the Ministry of Finance, the Ministry of Labor and entered into force on March 1, 1998 . with subsequent changes and additions.

The main tasks of accounting for production costs and calculating the cost of products (works, services) are:

2. Types and classification of production costs

All costs for the production of products (works, services) are classified:

Classification of production costs

Classification sign	Types of classification	Classification
Composition	1. single element 2. complex
By economic elements	1. element costs	1. salary 2. cost of spent material assets 3. depreciation, etc.
	2. complex costs	1.overhead costs 2.general expenses
In relation to the technological process	1. basic	1. salary 2. materials, etc.
	2. overhead	1. overhead costs 2. general business expenses
In relation to the volume of production	1. conditionally permanent	1. lighting costs 2. heating costs 3. salaries of management personnel, etc.
	2.conditional variables	1. cost of basic materials 2. wages of production workers, etc.
By the method of inclusion in the cost of products (works, services)		1. salary 2. materials, etc.
	2.indirect	1. lighting costs 2. heating costs 3. operation of machinery and equipment, etc.
By nature of costs	1. production 2. non-manufacturing
By degree of coverage	1. planned 2. unplanned
Depending on the time of occurrence and attribution to the cost	1. current 2. future
By cost center	1. by responsibility centers		1. production 3. plots
	2. by the nature of production		1. basic 2. auxiliary
According to costing items	1. Raw materials 2. purchased semi-finished products 3. returnable waste (deductible) 4. transportation and procurement costs 5. Total materials 6. wages of workers 7. accruals on wages of workers 8. start-up costs 9. reserve for warranty repairs 10. losses from marriage 11. overhead costs 12. general business expenses 13. Total production cost 14. selling expenses 15. Total - full cost

3. Composition of costs included in the cost of products (works, services)

The cost of products (works, services) includes:

Costs directly related to the production of products (works, services), due to the technology and organization of production;

Costs associated with the use of natural raw materials;

Costs for preparation and development of production:

Non-capital costs associated with the improvement of technology and organization of production;

Costs associated with invention and innovation

Maintenance costs of the production process;

Expenses for ensuring normal working conditions and labor protection;

Current costs associated with the maintenance and operation of environmental funds: treatment facilities, ash collectors

Production management costs:

Costs associated with training and retraining of personnel;

Payment in accordance with the legislation of labor holidays, social leave with pay, compensation for unused vacation, payment of preferential hours for teenagers, payment for breaks in work of mothers to feed a child, payment for time associated with medical examinations, performance of public duties, other types of payments ;

Mandatory deductions from all types of remuneration of employees engaged in the production of relevant products (works, services), regardless of the sources of payments, according to the norms established by law, to the social protection fund of the population and the state employment promotion fund;

Interest on loans (except for interest on overdue and deferred loans and loans received to fill the lack of working capital and to purchase fixed assets and intangible assets).

Contributions to special sectoral and intersectoral off-budget funds, made in accordance with the procedure established by law;

Costs associated with the sale (realization) of products (works, services): packaging, storage, transportation to the point stipulated by the contract, loading into vehicles (except when they are reimbursed by buyers in excess of the price for products); payment for bank services

Costs for the reproduction of fixed production assets, included in the cost of products (works, services) in the form of depreciation deductions for full recovery from the cost of fixed assets, including indexation of depreciation deductions, carried out in accordance with the established procedure;

Depreciation of intangible assets used in the process of statutory activities.

Other types of costs included in the cost of products (works, services) in accordance with the procedure established by law.

The actual cost of products (works, services) also reflects: losses from marriage; the cost of warranty repairs and warranty service of products for which the warranty period is set; losses from downtime due to internal production reasons; payments to employees released from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff; shortage of material assets in production and in warehouses within the limits of natural loss.

Not subject to inclusion in the cost of products, works, services:

the costs of performing by the enterprise itself or paying for works (services) not related to the production of products (improvement of cities and towns, assistance to agriculture and other types of work); the costs of construction, equipment and maintenance work (including depreciation and the cost of all types of repairs) of cultural and community and other non-production facilities that are on the balance sheet of enterprises, as well as work performed in order to assist and participate in the activities of other enterprises and organizations

4. Methods for accounting for production costs and calculating the cost of production

The technology and organization of production require a different combination of methods and techniques for accounting for production costs and costing. The following methods of cost accounting and costing are used: custom, cross, simple, normative.

The custom method is most often used in individual and small-scale production, as well as for calculating the cost of repair and experimental work. The object of accounting and costing in the order method is a separate production order, which is created for a predetermined quantity of products. The actual cost of an order is determined at the end of the manufacture of products or works related to this order, by summing up all the costs for this order. To calculate the unit cost of production, the total cost is divided by the number of products produced. In analytical accounting, costs are grouped by order in the context of costing items.

The line-by-line method of costing is used in mass production with a short but complete technological cycle, when the products manufactured by the enterprise are homogeneous in terms of the source material and the nature of processing, for example, in metallurgy, textile, woodworking industry, etc. Cost accounting for this method is carried out by stages ( phases) of the production process. For example, at textile mills - in three stages: spinning, weaving, finishing production; in the woodworking industry: external wood processing - sawing (beams, boards), finishing and manufacturing of finished products (doors, frames). Each redistribution, with the exception of the last one, represents a completed phase of processing raw materials, as a result, the organization receives semi-finished products of its own production, which are used in further redistributions or sold to the side.

A simple method is used in enterprises that produce homogeneous products that do not have semi-finished products and work in progress. In these enterprises, all production costs for the reporting period are the cost of all manufactured products (works, services). The cost of a unit of production is calculated by dividing the amount of production costs by the number of units of production.

The normative method of cost accounting and calculation is the most progressive, because it allows you to conduct daily control over the course of the production process, over the fulfillment of tasks to reduce the cost of production. It is used in enterprises with mass and serial production. A prerequisite for its application is the preparation of a normative calculation according to the norms in force at the beginning of the month and the subsequent systematic identification of deviations from these norms (savings or overspending) in the current order. In the end of the month. Deviations from the established norms are taken into account by their causes and perpetrators, which makes it possible to quickly analyze the causes of deviations and prevent them in the course of work. At the same time, the actual cost of products under the standard accounting method is determined by summing up the costs according to the norms and the costs as a result of deviations and changes in the current standards.

5. Cost accounting by economic elements

The costs that form the cost of products (works, services) are grouped according to their economic content according to the following elements:

Material costs (minus the cost of returnable waste);

Labor costs;

Deductions for social needs;

Depreciation of fixed assets;

Other costs.

The element "Material costs" reflects the cost of:

Purchased from the side of raw materials and materials that are part of the manufactured products, forming its basis, or are a necessary component in the manufacture of products (carrying out work, providing services);

Purchased materials used in the production process of products (works, services) to ensure a normal technological process and for packaging products or consumed for other production and economic needs

Works and services of an industrial nature performed by third-party enterprises or enterprises and enterprises that are not related to the main type of activity, as well as entrepreneurs without forming a legal entity.

natural raw materials

All types of fuel purchased from the side, consumed for technological purposes, generation of all types of energy

Purchased energy of all types (electrical, thermal, compressed air, cold and other types) spent on the technological needs of the enterprise.

Losses from shortage of received material resources within the norms of natural loss;

Payments by enterprises for the extraction of natural resources and emissions (discharges) into the environment within the established limits, as well as the amount of tax for the processing of oil and oil products.

From the costs of material resources included in the cost of production, the cost of returnable waste is excluded.

In the element "Costs of labor" reflect:

Payments of wages for the work actually performed, calculated on the basis of piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration adopted at the enterprise; the cost of products issued as payment in kind to employees;

Payments under bonus systems for workers, managers, specialists and employees for production results, in the amounts provided for by current legislation, for saving raw materials and materials, fuel and energy resources, bonuses for professional skills, for high achievements in labor, etc.;

Compensatory payments related to the mode of work and working conditions, including: allowances and surcharges to tariff rates and salaries for night work, overtime work, multi-shift work, for combining professions, expanding service areas, for work in heavy , harmful, especially harmful working conditions, etc.;

Payment in accordance with the current legislation of labor holidays, social leave with pay, compensation for unused vacation, payment of preferential hours for teenagers, payment of breaks in mothers' work to feed the child, as well as the time associated with medical examinations, performance of state duties; payments to employees laid off from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff; bonuses to wages for the duration of continuous work (remuneration for length of service, length of service) in accordance with applicable law;

The element "Deductions for social needs" reflects mandatory contributions according to the norms established by law to the social protection fund of the population, the state employment promotion fund from all types of remuneration of workers 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.

The element "Depreciation of fixed assets" reflects the amount of depreciation deductions for the full restoration of fixed production assets, calculated on the basis of the book value and the norms, methods and rules approved in the prescribed manner, including accelerated depreciation of their active part, as well as indexation of depreciation deductions made in in accordance with the law.

The element "Other costs" as part of the cost of products (works, services) includes:

Taxes, fees and other payments to the budget and off-budget funds, made in accordance with the procedure established by law and attributable to the cost of production, except for local taxes and fees paid from profits remaining at the disposal of enterprises;

Insurance premiums by types of compulsory and voluntary insurance

Interest on loans (except for interest on overdue and deferred loans and loans received to fill the lack of own working capital and to purchase fixed assets and intangible assets);

Payment for communication services, computer centers, banks related to servicing enterprises;

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 for mandatory audit within the limits established by law; remuneration for the creation and use of industrial property objects and rationalization proposals;

Compensation for depreciation (depreciation) of personal vehicles, equipment, tools and devices used for the needs of the enterprise in accordance with the law;

Payment for certification of products, goods, works, services; the cost of warranty repairs and maintenance of products for which the warranty period is set; rent;

Leasing payments; travel expenses within the limits established by law;

Costs for the production of products (works, services) are included in the cost of products (works, services) of the reporting period to which they relate, regardless of the time of payment - preliminary (rent, etc.) or subsequent (payment for employee vacations, etc.). ).

Expenses incurred by an enterprise in foreign currency and subject to inclusion in the cost of products (works, services) are reflected in the currency in force on the territory of the Republic of Belarus in amounts determined by converting foreign currency at the rate of the National Bank of the Republic of Belarus, effective on the date of transactions.

6. Production costs included in expense items

The nomenclature of costing items in most enterprises can be presented in the following form:

Nomenclature of costing articles

Name expenditure
1. Raw materials	They include costs and materials, both directly included in the composition of the finished product, and auxiliary.
2. Purchased components, semi-finished products and services of an industrial nature	Included are the costs of acquiring, in the manner of industrial cooperation, finished purchased products and semi-finished products used to complete the products of a given enterprise or subjected to additional processing at this enterprise to obtain finished products (products). The same article includes the costs of paying for production services provided by third-party enterprises and organizations, which can be directly attributed to the cost of individual products, types of products, works, services.
(performing individual operations related to the manufacture of specific products, partial processing and finishing of semi-finished products and products, etc.)
3. Returnable waste	The cost of returnable waste is excluded from the production cost of products (works, services).
4. Fuel and energy	They include the cost of fuel, electricity, heat and other types of energy spent on technological and motor purposes directly in the production of these products.
5. Wages of production workers	The basic and additional wages of production workers are included. The main wage is the wages of production workers directly related to the manufacture (production) of products (works, services). It includes: payment for operations and work at piece rates and rates, as well as wages at tariff rates (salaries) for time workers directly involved in the production process and individual technological operations; additional payments and payments provided for by labor legislation and regulations on remuneration adopted at the enterprise for unfavorable working conditions (work in difficult, harmful, especially harmful working conditions, work in multiple shifts, at night, labor intensity, etc.), deviation from normal working conditions (due to deviations from the established technological process, etc.), other additional payments (for combining professions, positions, expanding service areas or increasing the volume of work, class, team leadership, etc.); bonuses to workers for production results (including bonuses for saving specific types of material resources), accrued in accordance with the bonus systems in force at the enterprise; payment under agreements (contracts) for works directly related to the production of products (works, services). Additional is the wages of production workers, provided for by labor legislation and the provisions on remuneration adopted at the enterprise, for unworked production (non-attendance) time. This includes: payment for regular and additional vacations; payment of preferential hours for teenagers; payment for breaks in the work of nursing mothers; payment of time associated with the passage of medical examinations; fulfillment of state and public duties; lump-sum rewards for years of service; payment for study holidays, etc.
6. Social security contributions	Their amount is determined according to the established standards from the main and additional wages of workers: for state social insurance and security, a single payment.
7. Costs for preparation and development of production	Expenditures are included: for the development of new enterprises, industries, workshops and units (start-up costs); for the development and preparation of new types of products of serial and mass production and technological processes, the creation of new types of raw materials and materials (new types of products), including the costs of research, development, design and technological work (for enterprises that do not make deductions to the off-budget R&D fund); for the preparation and development of the production of products not intended for serial or mass production.
All of the above items of expenditure are direct costs and, as a rule, are directly included in the cost of the products with which they are associated. An exception may be the cost of fuel and energy, which are included in the costs of maintaining and operating equipment.
8. Expenses for the maintenance and operation of equipment.	Includes the wages of maintenance workers of the workshop, depreciation deductions from the cost of equipment and vehicles of the workshop, the cost of their maintenance and current repairs and other expenses of the workshop related to the maintenance and operation of equipment and vehicles. The costs of maintaining and operating the equipment are allocated to certain types of products manufactured by the shop.
9. Depreciation of special-purpose tools and fixtures and other special expenses	The share of the cost of special tools and fixtures is reflected, including the cost of their repair and maintenance, as well as other special costs carried forward per unit of production. Special purpose tools and fixtures (special technological equipment) include models, chill molds, flasks, dies, molds, various special tools and fixtures intended for the production of only certain products.
10. General production costs	Includes expenses for the maintenance of the management apparatus and other personnel of the workshop, depreciation deductions from the cost of workshop buildings and structures and inventory, the costs of their maintenance and current repairs, for tests and experiments carried out in the workshop,
The items of expenditure listed above represent the direct costs of the shop for the production of products and form the shop cost, which shows what the production of this product costs the shop.
11. General expenses	They include expenses for the maintenance of the management apparatus and other (non-managerial) personnel of the enterprise, deductions for the maintenance of higher organizations, depreciation deductions from the value of fixed assets for general plant purposes, the cost of their maintenance and current repairs, expenses for the maintenance and general plant laboratories, labor protection, personnel training and other expenses of a general factory nature (postal and telegraph, stationery, travel expenses, etc.). General factory costs are attributed to the cost of certain types of products.
12. Other operating expenses	Includes costs for standardization, centralized technical promotion and other costs not related to any of the previous items. These costs are usually distributed between individual types of products in proportion to the sum of the costs of all previous items.
The sum of costs for the items of expenditure listed above forms the cost of production by the enterprise.
13. Non-manufacturing expenses	Take into account the costs of the enterprise associated with the sale of finished products, which consist of the cost of tare and packaging, transportation of products to the station of departure, commission fees and other distribution costs.
The sum of expenses for all costing items is the total cost of production, showing the total costs of the enterprise for the production and sale of these products.

7. Documentation, accounting and distribution of natural, labor and financial resources spent in production

Accounting and distribution of materials. The procedure for accounting and spending materials is shown in Figure 4:

In some cases, when manufacturing different types of products from homogeneous raw materials, a direct relationship of material values ​​is not always possible. In such cases, resort to the conditional distribution of materials between individual products. There are various ways of such distribution: normative; coefficient, etc.

With the normative method for each type of product, the consumption rate of a particular material per unit of product is established.

Rice. Scheme of accounting and expenditure of materials

Then, the normative material consumption for the actual output of products is determined by multiplying the norm by the quantity of manufactured products. After that, the normative consumption of the material is compared with its actual consumption and the coefficient is determined. By adjusting the standard consumption by this coefficient, the actual consumption of material for each product is determined.

With the coefficient method, each product is assigned a certain coefficient. Moreover, one of the products is set to a coefficient equal to one. All other products are equated with respect to this product. Then, by multiplying the actual output of products by the established coefficients, the conditional output of products is found in coefficient-pieces (coefficient-meters, coefficient-tons, etc.). By dividing the actual consumption of materials for the entire output of products by its conditional output in coefficient pieces (factor-tons, etc.), the consumption of materials per unit of conditional output is determined. Multiplying this expense by the conditional output of each product, we get the actual consumption of materials in the context of products.

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 finished products, at estimated rates.

Accounting for waste materials. Waste is a part of materials that have completely or partially lost the properties of raw materials, i.e. fullness and configuration (fumes, shrinkage, volatilization), and can no longer be used for their intended purpose. They are divided into returnable and irrevocable. Returnable waste can be used at this enterprise or sold to third-party enterprises, organizations, institutions (remains of raw materials and materials, trimmings, drains, etc.). They are evaluated either at the prices of "similar raw materials, or at the prices of possible use. B Irrevocable waste cannot be used or sold to the side (fumes, spray, volatilization, etc.). These wastes are not subject to assessment.

Returnable waste is distributed among individual products in proportion to the weight or cost of the materials used. If possible, it is advisable to attribute them to products in a direct way.

Accounting for energy costs. These include: fuel, electricity, water, steam, gas and compressed air. They are allocated in a separate calculation item "Fuel and energy for technological purposes".

Fuel for technological purposes (coal, coke, gas, firewood, etc.) used for heating or melting metal, charge, 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. Depending on the intended use of material assets in the form of energy resources, accounts 20,23,25,26,28,97 are debited and account 10 is credited

Energy, steam, gas and compressed air for technological purposes are included in the costs based on the data of measuring instruments for direct use. If it is impossible to account for energy resources for their intended purpose, they are distributed according to estimated (normative) consumption rates developed per unit of production, etc. Depending on the intended use of energy resources, accounts 20,23,25,26,28,97 are debited and account 23 or 60 is credited .76.

The cost of energy resources spent on the maintenance of equipment and economic needs is taken into account on accounts 25 and 26.

Accounting and distribution of labor costs: The most important element of the cost of production is wages. It is highlighted in a separate article and includes the basic and additional wages of production workers. It is included in the cost of the relevant types of products directly or indirectly.

The direct route includes the wages of workers directly involved in the manufacture of specific products with piecework wages.

Time wages, overtime, downtime, bonuses for foremen, bonuses for deviations from normal working conditions, for night work, bonuses and other payments not related to the manufacture of a particular type of product are distributed indirectly. Many enterprises use a standard way of distributing wages. In this case, the estimated wage costs per unit of output are first calculated taking into account the planned production volume, the established number of jobs, tariff rates, time standards, etc. Moreover, the time for time work per unit of output is often determined based on the total number of teams or individual production workers who are paid by the hour, and the planned volume of output of a particular type of product. Then all actually accrued wages are attributed to individual types of products in proportion to the specified estimated rates.

Other ways of distributing wages are also used: in proportion to the direct wages of pieceworkers; 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 instructions for planning, accounting and calculating the cost of products (works, services).

Additional wages, as a rule, are related to certain types of products in proportion to the main one. Certain types of wages that do not have a direct connection with the manufactured products are charged to the accounts of General Production and General Business Expenses.

The distribution of wages by directions of costs in the context of shops is made in the development table of form No. 1 "Distribution of wages", compiled according to the data of primary and summary accounting documents. Depending on the intended use of labor resources, accounts 20,23,25,26,28,97 are debited and account 70 is credited.

The results of the distribution are reflected in statements 12, 13, 15, journal orders 10, 10/1, etc. In accordance with the percentage annually established by the enterprise of the wages of workers (employees), deductions can be made to the reserve for vacation pay.

Accounting for taxes and deductions from wages: Contributions to the social protection fund of the population, 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 and deductions to the State Employment Promotion Fund are included in the cost of production, directly or indirectly, in proportion to labor costs. Depending on the target direction of wages, on which taxes and deductions are charged, account 20 is debited and accounts 68.69 are credited.

8. Accounting for the costs of preparing and developing new industries

Expenses for the preparation and development of new industries are allocated to a separate costing item. As a rule, they are accounted separately for the types of products being mastered, objects (enterprises, industries, workshops, units, etc.) in the context of the established nomenclature.

Expenses for the preparation and development of new industries are carried out at the expense of working capital or, in science-intensive industries, at the expense of special sectoral and intersectoral research funds. In the first case, they are pre-recorded on account 97 "Deferred expenses" until the end of the preparation and development of production. The repayment of development costs and their inclusion in the cost of production begins with the transition of the enterprise to serial or mass production of a new product. Inclusion in the cost of products of a certain amount of expenses for the development is made on the basis of the estimate and the number of products scheduled for release according to the plan within no more than five years from the date of commencement of their production.

Based on the monthly output of mastered products, they will be included in the cost of production until the entire amount of these costs is repaid.

Analytical accounting of expenses associated with the preparation and development of production is carried out in the journal-order form - in the journal-warrant 15 by type of expenditure and articles of the approved estimate.

Enterprises making contributions to special sectoral and intersectoral funds for research, development and development of new types of high technology products, the development of new types of products is carried out at the expense of centralized funds

When deducting to these funds, the enterprise draws up correspondence of accounts: Dt c. 20 "Main production" (item "Expenses for the preparation and development of production"), Kt sch.68 "Calculations on taxes and fees".

The transfer of the indicated amounts to a higher organization is reflected in the posting: Dt account 68 "Calculations for taxes and fees", Kt account. 51 "Settlement account".

Before the preparation and development of production, enterprises submit a cost estimate to a higher organization that allocates the necessary funds and transfers them. Upon receipt of these funds, the enterprise makes an entry: Dt c. 51 "Settlement account", Kt c. 86 "Target financing".

9 Synthetic and analytical cost accounting for the main production

To account for the cost of production for calculation items and economic elements, an active account 20 "Main production" is intended. Account balance means work in progress at the beginning and end of the reporting period. The debit of the account reflects the costs of items for the production of industrial products, agricultural products, construction and installation works, etc., and the credit of the account reflects the output of products, works, services. The following sub-accounts can be opened for account 20:

1) industrial production;

2) agricultural production;

3) operation of transport and means of communication;

4) operation of construction and installation works;

5) performance of design and survey work;

6) production of geological exploration works;

7) production of research and design work;

9) catering, etc.

The first sub-account reflects the direct costs of manufacturing, processing, assembling and finishing products of the main production of an industrial nature, as well as the costs of servicing production and management, which are taken into account on accounts 25, 26, 29.

The second sub-account takes into account the costs of crop and livestock production, as well as the processing of agricultural products in certain sectors of agriculture, for example, in nurseries where seedlings are grown (horticulture). The same sub-account reflects the costs of the harvest of future years, which are accounted for as work in progress, for example, the costs of sowing winter and perennial grasses, raising fallow, applying organic and mineral fertilizers, snow retention, developing new lands, etc.

The third sub-account takes into account the costs of independent organizations with a separate balance sheet that provide services through the operation of rail, air, road and other transport, as well as the costs of transport organizations that perform forwarding and loading and unloading operations. On the same sub-account, communication organizations take into account the costs of providing communication services.

On the fourth sub-account, construction contractors take into account the costs of construction and installation of facilities carried out for the customer. Developers do not reflect the costs of construction and installation work on this sub-account.

On the fifth sub-account, design and survey organizations take into account the costs of producing work that is the main activity for this organization.

The sixth sub-account takes into account the costs of geological exploration carried out in an economic way.

The seventh sub-account takes into account the expenses carried out in the order of self-supporting activities, research, design and technological organizations.

On the eighth sub-account, road facilities take into account the operating costs for the maintenance and repair of roads (capital, medium, current road repairs, landscaping costs, winter road maintenance costs, and others).

The ninth sub-account takes into account the cost of raw materials supplied to the kitchen under the report of the production manager. The debit of the sub-account reflects the cost of the raw materials received, and the credit shows the cost of the raw materials used for the preparation of the sold dishes. In public catering organizations, the costs of preparing meals and selling food are accounted for on account 44 "Distribution costs" in the context of items.

Analytical accounting is carried out in the development of all synthetic accounts for accounting for production costs. Each organization forms the volume, content, type and form of analytical information independently, based on the technological process. Of particular importance is the correct organization of cost accounting by type of product, work, service and department. Analytical accounting data is used in the preparation of internal reporting, based on information about the types, quantities, units of measurement, manufacturing shops, cost items of manufactured products. Analytical accounting is organized for each order, type of work, type of product in the context of costing items and places of work (by workshops). At the same time, analytical accounting should ensure that information is grouped by the balance of work in progress at the beginning and end of the period, by costs for the reporting month, by amounts written off as costs for final marriage, by the cost of saved materials in production, etc.

The registers of analytical accounting can be production reports, production accounting cards, and in the case of a journal-order form of accounting, sheet 12, in which costs are kept by workshops; statement 14, which keeps records of losses in production; statement 15, which keeps records of overhead, general business expenses; statement 13, which keeps records of service industries and farms.

Synthetic accounting with a journal-order form of accounting is organized in the journal-order 10 and the General Ledger. In accounting, the costs of production and output are reflected:

Account correspondence

		Materials and raw materials, purchased semi-finished products, components and parts, fuel, packaging, inventory and household supplies, etc. are written off for the production of products of the main production.
		The amount of deviations of the actual cost of materials from their book value spent on the main production was written off.
		The services of auxiliary productions were written off to the main production.
		The amounts of VAT presented by the seller and paid by the buyer when purchasing materials used for the main production, the sales turnover of which is exempt from VAT, were written off.
		General production and general business expenses are allocated to the main production.
		The final losses from marriage are written off to the cost of manufactured products.
		The cost of production includes the costs of preparation and development of new industries.
		The wages with deductions were accrued to the workers engaged in the production of products.
		Taxes and losses from damage to valuables are attributed to the costs of the main production within the limits of natural loss.
		A reserve for vacation pay has been accrued.
		Returnable waste is credited at the prices of possible use.
		Finished products from production are credited at actual cost.
		Written off the planned cost of production.
		A shortage of work in progress in the shops has been established.

10. Accounting and distribution of overhead costs

In accounting, overhead costs are kept in the context of the following articles of the approved nomenclature:

Remuneration of workers engaged in maintenance of production,

Depreciation of buildings, structures and inventory,

Lighting, heating and maintenance of buildings and structures,

Repair of buildings, structures and inventory,

Payment for rented premises, machines, equipment,

Expenses for the maintenance and operation of machinery and equipment,

Other expenses.

In addition to the above expenses, non-productive expenses include:

Losses from downtime due to internal production reasons,

Losses from underutilization of parts, assemblies and technological equipment,

Insufficiency of material assets and work in progress in the absence of guilty persons or, the recovery of which was refused by the court,

Other unproductive expenses.

Analytical accounting of overhead costs is organized in statements 15. Synthetic accounting - in the journal-warrant 10 and the General Ledger.

According to the Standard Chart of Accounts, accounting for overhead costs is kept on the collective and distributive active account 25 "General production costs". At the end and beginning of the reporting period, the account has no balances. The debit of the account reflects overhead costs by items, and the credit shows the distribution of overhead costs. At the end of each reporting period, the expenses recorded on account 25 are distributed according to industry instructions for cost accounting and costing of products, for each workshop separately between products and corrected defects, between marketable products and work in progress, between products. For example, the following methods for allocating overhead costs are used:

1) in proportion to the basic wages of workers without progressive bonus payments + expenses for the maintenance and operation of machinery and equipment (in mechanical engineering and metalworking);

2) in proportion to the basic wages of production workers without progressive bonus payments (in the clothing, footwear, leather, canning industries);

3) in proportion to the costs of redistribution (in the chemical, oil refining industry);

4) in proportion to the number of manufactured products or extracted products (mining, metallurgy, production of building materials, etc.).

The following entries are made in the account:

Account correspondence

		Depreciation was accrued on fixed assets and intangible assets operated in production shops.
		Consumed materials, inventory and household supplies for general production needs.
		Consumption of semi-finished products for general production needs.
		Accrued rent on account of future periods; reflects the cost of a subscription to technical literature.
		Intra-factory release of finished products for general production needs.
		Wages and bonuses were accrued for general production specialists; wage deductions were made.
		The amounts of payments for insurance of property and general production personnel were accrued.
		A reserve has been accrued for the payment of vacations, for the repair of fixed assets for general production purposes.
		The shortage and losses from damage to valuables were written off within the norms of natural loss.
		According to advance reports, travel expenses for general production employees were written off.
		General production costs are allocated to the main production at the end of the reporting period.
		General production costs are allocated to auxiliary production at the end of the reporting period.
		Written off general production costs and included in the costs of developing new industries, preparatory work in seasonal industries
		Written off the cost of correctable marriage.
		Conditionally fixed costs for the sale of products, works and services have been written off.

11. Accounting and distribution of general business expenses

A typical nomenclature of general business expenses consists of the following items:

Enterprise management costs:

1) remuneration of administrative and managerial personnel, deductions from wages,

2) business trips and movements,

3) other expenses (clerical, postal and telegraph, maintenance and repair of buildings for administrative purposes, payment for consulting, auditing services and others.

General running costs:

2) depreciation of buildings, structures, inventory,

3) depreciation of intangible assets,

5) production of experiments, tests, research, maintenance of general factory laboratories,

6) expenses for invention, technical improvement and rationalization proposals,

7) services of third-party organizations for carrying out research work,

8) labor protection and safety,

10) personnel training,

11) organized recruitment of labor force,

12) environmental protection,

13) other expenses.

Taxes, fees and deductions.

General factory overhead:

1) losses from downtime due to internal plant reasons,

2) lack of material values ​​within the norms of natural loss.

Analytical accounting is kept in statement 15, synthetic - in journal-warrant 10 and the General Ledger.

According to the Standard Chart of Accounts, general business expenses are accounted for on a collective-distributive active account 26. The account does not have a balance, since at the end of the reporting period, general business expenses are distributed in the same way as general production expenses. The following entries are made in the accounting records:

Account correspondence

		Depreciation was accrued on fixed assets and intangible assets of general economic purpose.
		Materials, inventory and household supplies for general economic needs have been used up.
		Semi-finished products of own production were used up for general business needs.
		The cost of services of auxiliary productions has been written off.
		Rent has been accrued for fixed assets of general economic purpose, leased without redemption; reflects the cost of a subscription to technical literature.
		Intrafactory holiday of finished products for general business needs.
		Accepted for payment invoices of suppliers and contractors for the work performed, services rendered, excluding VAT.
		Salaries and bonuses for specialists were accrued; wage deductions were made.
		The amounts of payments for insurance of property and general business personnel were accrued.
		Travel expenses have been deducted from advance reports. The cost includes travel expenses within and in excess of the established norms, but the report is kept separately.
		The shortage was written off within the norms of natural loss.
		General business expenses related to construction work are written off; for the costs of erecting temporary (titular) structures.
		General business expenses are allocated to the main production
		General business expenses are allocated to auxiliary production.
		General business expenses are allocated to the costs of service industries and farms.
		General business expenses for the development of new industries were written off.
		The amounts of compensation for general business expenses on claims against third-party organizations and persons were reimbursed.
		Losses uncompensated by the perpetrators from downtime for external reasons, previously attributed to general business expenses, are reflected.
		The share of general business expenses was written off for the cost of work performed at the expense of special-purpose funds.
		Compensation for the damage caused was withheld from the wages of the administrative staff responsible for the downtime.

12 Accounting for unproductive expenses and losses

In modern economic conditions, it is important to reduce losses and unproductive expenses at enterprises and associations by identifying shortcomings in the organization of the production process and the sale of products.

Non-productive expenses are unscheduled (forced) actual material costs of an enterprise arising from violations in its economic mechanism, committed both by the enterprise itself and by other economic bodies, negatively affecting the final results of activities. The main causes of violations in the economic mechanism:

On-farm - consist of shortcomings in the organization of production and the labor process, ensuring the release of high-quality products, the logistics of production, the conditions and procedure for fulfilling their own contractual obligations, organizing the shipment and sale of finished products (goods) to consumers, work to bring to justice those responsible in the admission of unproductive expenses by the enterprise;

External - consist of illegal actions of suppliers, transport organizations and other counterparties, expressed in non-fulfillment or improper fulfillment of contractual obligations assumed for the logistics of the enterprise or the sale (shipment) of finished products (goods).

Unproductive expenses and losses include:

1. Loss from marriage.

2. Losses attributable to non-operating expenses:

3. Unproductive costs attributable to production costs:

Losses from downtime due to internal production reasons;

Losses from underutilization of parts, assemblies and technological equipment;

Losses from writing off shortages and damage to inventory items in the absence of guilty persons or the recovery of which was refused by the court.

4. Other unproductive expenses:

Payments to employees released from the enterprise in connection with its reorganization or liquidation, as well as in connection with a reduction in the number of employees and staff.

One of the main tasks of accounting for production costs is the modern and reliable identification and determination of unproductive costs and losses incurred from marriage, downtime, shortages and damage to material assets. Accounting information also allows you to establish the causes and responsible for the irrational use of enterprise funds.

Marriage record:

Marriage is an unproductive cost of production resources. It reduces the output of suitable products and increases its cost.

Marriage in production is considered to be products (products), semi-finished products, assemblies, parts and structures that do not meet the established standards or specifications in terms of quality and cannot be used for their intended purpose or are used only after additional costs to eliminate existing defects.

The requirements for product quality are increasing, therefore, the technical control departments and other services of the enterprise are faced with the task of timely detection, analysis and prevention of defects. In particular, work is being done to prevent marriage through the introduction of a comprehensive system of product quality management and efficient use of resources.

In the effective fight against marriage, a properly organized accounting of losses, establishing the causes and perpetrators is of great importance. An important role is given to its operational accounting at the places of occurrence, which is carried out by the service of the technical control department of the enterprise.

In all other cases, the marriage revealed in the production must be documented. When a marriage is detected, the employees of the technical control department make appropriate marks in the primary documents for accounting for production (work orders, reports, route sheets).

The most common document for registering a marriage is an act (notice of marriage), in which the employees of the technical control service indicate the name of the rejected product, its technical number, the number of the operation on which the marriage was detected; codes of the type and reason for marriage; perpetrators of the marriage; the cost of marriage; amounts to be recovered from the perpetrators; mark of the receiving workshop or warehouse on the acceptance of rejected products.

In the act of marriage, a special section is allocated for calculating marriage according to direct cost items. The act is issued in duplicate and signed by the controller of the technical control department, the foreman and the head of the section or workshop. One copy, together with defective products, is sent to the reject storeroom, the other to the dispatching office (production department), and then to the accounting department. The act is approved by the head of the enterprise, who decides on the procedure for writing off losses from marriage - at the expense of the perpetrators or at the expense of production.

Of great importance in organizing the accounting of marriage and determining the losses from it according to the places of occurrence, causes and perpetrators is its classification.

According to the nature of the identified defects, the marriage is divided into correctable and irreparable (final). Repairable defects include parts, assemblies, products that can meet the requirements of standards or specifications after the correction of defects, if such correction is technically possible and economically feasible. If it is impossible to correct the defect or the costs of correction will exceed the losses from marriage, these parts, assemblies, products, works are classified as final marriage.

According to the place of detection, they distinguish between internal defects found at any production site before being sent to the consumer, and external defects detected at the consumer (buyer) in the process of acceptance or use.

In addition, marriage is classified according to the types, causes and perpetrators of its occurrence.

All marriage transactions are accounted for on a synthetic active calculation account 28 "Marriage in production". The debit of this account reflects: for an irreparable marriage - expenses, the cost of rejected products, and for a correctable one - the costs associated with its correction. The credit of the account reflects amounts that partially reduce losses from marriage: deductions from the perpetrators of the marriage (employees of the enterprise, suppliers of raw materials and materials, etc.) and the cost of returnable waste at the price of possible use, as well as the cost of an irreparable marriage, attributable to the costs of the main production.

The difference between debit and credit turnover, i.e. preliminary balance on account 28, represents losses from marriage at the end of the month included in the cost of production under the costing item of the same name. Thus, account 28 is closed by transferring the balance (the amount of losses from marriage) to the cost of production.

Analytical accounting on account 28 is carried out for individual workshops, types of products, items of expenditure and perpetrators in statement 14 "Losses from marriage" when using the journal-order form of accounting.

Statement 14 is designed to account for the identified losses:

From the lack of work in progress minus its surplus;

From write-off from the production of parts and assemblies due to the modernization of manufactured products;

From defects in production, including losses associated with damage to semi-finished products during equipment setup.

The cost of marriage and losses from it are reflected in the statement 12 "Costs for the shops" and the journal-warrant 10, and the compensation for losses is in the journal-warrant 10/1 when using the journal-order form of accounting.

Statement 12, opened for a month, takes into account the costs of production by workshops, to reflect the costs for individual workshops, loose sheets provided for the statement are used. Accounting for the costs of the main production shops is carried out in separate statements separately from the costs of the auxiliary production shops. With a significant number of shops, statements can be opened for separate groups.

In accounting, losses from marriage reflect:

Account correspondence

		1.1. Expenses for the correction of internal and external defects: Material costs, including the cost of work and services, by third-party enterprises, as well as service industries and farms; Accruals on wages to workers and the amount of the reserve for vacation pay; Deductions from the wages of workers; Travel expenses (representation in case of rejection of products, performance of work to correct defects at the consumer); Transportation costs associated with the correction of an external marriage at the location of buyers; Part of general business and general production expenses attributable to the cost of marriage; 1.2. Cost according to the standard (planned) cost of internal final product defects 1.3. Non-reimbursable costs for marriage related to the quality and range of supplied materials (amounts of unsatisfied arbitration claims) 1.4. Amounts of transportation costs reimbursed to buyers in connection with the return of rejected products
		2. Amounts attributed to the reduction of losses from marriage 2.1 The cost of material assets at the prices of possible use or sale, received at the warehouse of secondary resources and received from the dismantling of rejected products 2.2 Amounts deducted from the wages of the perpetrators of the marriage in accordance with applicable law in compensation for losses from the marriage
		3. Write-off of losses from marriage to production costs The total amount of losses from marriage in the main, auxiliary productions (the cost of the final marriage plus the costs of correctable marriage minus the amounts attributable to the reduction of losses from marriage

Accounting for losses from downtime:

As a result of technological and organizational problems, downtime of workers, machines and mechanisms occurs. They represent the unproductive loss of funds and labor due to the underutilization of equipment and labor and the shortfall in production for this reason. Downtime increases the cost of production, reduces profits, and damages the enterprise. Therefore, accounting for downtime, analysis of their causes and originators is of great importance in identifying reserves for increasing labor productivity and increasing output.

Downtime losses are non-productive costs of raw materials, materials, fuel, payroll and related costs as a result of unplanned shutdowns of individual machines, workshops or the entire production.

Downtime at enterprises is divided into full-day and intra-shift and occurs for external and internal reasons. External downtimes include delays in the supply of electricity by energy supply organizations, water, steam, as well as raw materials, fuel and spare parts by suppliers, internal downtimes occur through the fault of the enterprise itself due to various production and organizational problems: inconsistencies, violations of production and technological discipline ( lack of technical documentation, untimely issuance of tasks, absence or malfunction of tools and devices). Downtime culprits include: suppliers; departments and services of the enterprise; workshops of enterprises; administration; workers.

The enterprise should develop a nomenclature of the causes and perpetrators of downtime. In all cases of downtime of workers for more than 15 minutes, a simple sheet is issued, which indicates not only the names and personnel numbers of workers, types and numbers of idle machines, the beginning, end and duration of downtime, but also the codes of its causes and perpetrators in accordance with the nomenclature developed at the enterprises .

When a workshop, site, individual production or enterprise as a whole is stopped, an act is drawn up in which the reason is justified in detail, all costs and losses caused by downtime are listed.

Downtime losses include:

Remuneration of labor with deductions for production workers during downtime;

Additional payment to workers used in other jobs;

The cost of raw materials, materials, fuel, energy unproductively spent during the period of downtime;

The share of expenses for the maintenance and operation of machinery and equipment.

Such losses, formed for external reasons, should be taken into account as part of general business expenses, and internal - in general production expenses under the item "Losses from downtime".

Depending on the duration, downtime is divided into intra-shift and whole-shift. Intra-shift ones are drawn up with a sheet of idle time, and in the time sheet they are additionally marked with the letter B. Integral downtime is most often caused by external causes and covers workers of the entire section, workshop. These downtimes in the timesheet are marked with the letter P and are drawn up by an extract of the act with a list of workers participating in the downtime.

Downtime can be used, i.e. for this period, workers receive new tasks, are assigned to another job. The work is issued by issuing orders in accordance with the order of payment at piece rates or with the preservation of average earnings. The sheet of downtime indicates the number of the order and the hours worked.

In accounting, the accounting for downtime is reflected:

Account correspondence

		The cost of fuel at accounting prices consumed during the idle period
		The cost of energy (purchased and own generation) consumed during the downtime
		Amounts of losses uncompensated by the perpetrators from downtime due to claims not satisfied by arbitration, court, filed for supplies, transportation, energy supply, violations of other economic relations
		Wages with deductions accrued for downtime or forced shutdowns of production for various reasons (internal and external)
		Surcharge for the time of performing less qualified work (surcharges up to average earnings, payments of inter-rank difference)
		Losses uncompensated by the culprit from downtime due to external reasons are reflected.
		A claim has been filed against the guilty organization.
		The claim was satisfied and the amounts received from the culprit.

Accounting for losses from damage to the shortage of inventory items:

In accordance with the current legislation, shortages and losses from damage, theft of material resources, including work in progress and finished products, due to the fault of financially responsible and officials are subject to compensation. There may be cases when the perpetrators are absent or the recovery from the perpetrators is denied by the court. Then shortages and losses from damage to material assets and work in progress are classified as unproductive expenses.

The presence of losses from damage and shortages is the result of the irrational use of inventory, inefficient organization of supply and storage, the lack of weighing instruments and measuring containers and is determined by conducting an inventory.

Account correspondence

		Shortage of inventories detected
		The amount of shortages is reflected within the norms of natural loss
		Reflected the amount to be recovered from the perpetrators for missing or damaged valuables
		The difference between the recoverable and accounting value of the shortage or loss is written off to non-operating income
		Reimbursement of amounts by guilty persons
		The difference between the amount collected and the book value is written off as payment is received
		Reflects the actual cost of destroyed and perished values ​​due to natural disasters, fires

Other non-productive expenses:

The level of production costs is significantly affected, along with losses from marriage, downtime, shortages and damage to valuables, and other unproductive costs:

Benefits paid on the basis of court decisions as a result of disability due to work-related injuries;

Payments to employees released from the enterprise in connection with its reorganization and liquidation, as well as in connection with the reduction of employees and staff.

The liquidation of an enterprise is carried out by decision of the owner or a body authorized by him, or by a court decision in the following cases:

Declaring him bankrupt;

Systematic implementation of activities that are contrary to the goals of the enterprise, or without proper permission (license) or prohibited by law;

If the acts on the establishment of the enterprise are declared invalid.

A reduction in the number or staff of employees can be both with an actual reduction in work, and with the implementation of various technical and organizational measures (introduction of new equipment), which make it possible to reduce the number of employees, although the amount of work remains unchanged or even increases.

In connection with a reduction in the number of employees, they usually dismiss workers, and with a reduction in staff, those employees whose positions are included in the staff lists.

Upon termination of the employment contract in connection with the liquidation of the enterprise, the implementation of measures to reduce the number (staff) of employees, a severance pay is paid in the amount of at least three times the average monthly salary. The amount of the allowance increases depending on the length of service with this employer in the manner and on the terms provided for by the collective agreement (agreement).

Severance pay is paid regardless of the fact that the employee was warned about the upcoming dismissal.

Employers bear, in accordance with the law, financial liability for damage caused to employees by injury or other damage to health associated with the use of their labor duties.

Evidence of the employer's guilt can be an act of an accident at work, a sentence or a court decision, a decision of a prosecutor, a body of inquiry or preliminary investigation, a decision to impose an administrative or disciplinary penalty on the perpetrators and other documents.

Compensation for damage consists in the payment to the victim of monetary amounts in the amount of earnings (or part of it) that he lost due to disability or its decrease, minus the disability pension due to work injury, as well as in compensation for additional expenses caused by damage to health.

The amount of compensation for damage associated with the loss of the victim's previous earnings or its reduction in connection with a labor injury is determined as a percentage of this earnings, corresponding to the degree of loss of their ability to work.

If a labor injury has occurred not only through the fault of the employer, but also through the gross negligence of the employee himself, then the amount of compensation for damage must be reduced depending on the degree of fault of the victim, or compensation for harm must be denied. Severance pay amounts are not subject to taxation and are not subject to debt recovery.

Account correspondence

In addition to unproductive expenses and losses that negatively affect the cost of production, one can also distinguish losses that reduce the balance sheet profit of the enterprise, non-operating losses.

Accounting for non-operating losses:

In the process of economic activity of an enterprise, along with profit, it may also have unforeseen losses from operations not related to the production and sale of products (works, services), fixed assets, inventory items, intangible and other assets. These losses are taken into account directly on the synthetic account 92 "Non-operating income and expenses" in correspondence with different accounts.

Losses attributable to profit (non-operating losses) include:

Losses not compensated by the perpetrators from downtime due to external reasons;

Awarded or recognized fines, penalties, forfeits and other types of sanctions for violation of the terms of business contracts, as well as expenses for compensation for losses;

Losses from writing off receivables for which the limitation period has expired;

Uncompensated losses from natural disasters.

The reasons for the formation of overdue receivables are: the lack of funds from the payer, the return of payment requests by the bank without payment due to financial control, refusal to accept payment requests.

Debtors and creditors include organizations for operations of a non-commercial nature: transport organizations that conduct settlements related to the use of passing vehicles for the transportation of goods; depositors, organizations and persons in favor of which deductions are made on the basis of executive documents; tenants of apartments and persons living in hostels; tenants of non-residential premises; parents of children admitted to children's institutions. Uncollectible receivables are written off by decision of the managers either to the losses of the enterprise, or at the expense of net profit or a reserve for doubtful debts.

Doubtful debt is the company's receivables, which are not repaid on time and are not secured by appropriate guarantees. The formation of this reserve is made after the inventory of accounts receivable.

A significant part of unproductive expenses are penalties, the need to pay which is caused by failure to fulfill obligations under contracts for the supply of finished products.

Fines, penalties, forfeits can be received:

For failure to fulfill delivery obligations;

For late payment of delivered products;

For the supply of incomplete and low-quality products.

Account correspondence

When identifying losses and unproductive expenses, it is necessary to establish the causes and specific perpetrators in a timely manner in order to compensate the enterprise for damage and prevent such losses in the future.

13. Accounting and evaluation of work in progress

The main production in progress includes the following products that have not passed all stages of processing according to the technological process:

parts of own production, finished and unfinished processing;

Purchased parts and semi-finished products that have been processed at the relevant technological operations;

nodes at various stages of assembly;

Products whose assembly has not yet been completed, products that are completely finished, accepted by the control apparatus and packed, but for some reason not handed over to the warehouses of finished products until 24:00 of the last month with one-shift and two-shift operation of the enterprise. With a three-shift operation of the enterprise, until 8 am in the first month following the reporting month.

Work in progress does not include:

Materials located at workplaces that have not been processed;

Purchased component parts and semi-finished products located at the workplace, but have not undergone the first operation of processing or assembly into units and products;

final (subject to delivery to insulators) defects of parts, assemblies and products caused by technological reasons, and irreparable manufacturing defects.

Parts and assemblies subject to correction are included in work in progress.

Accounting for work in progress is divided into operational and accounting.

Operational accounting is carried out in the shops in physical terms. It is carried out under the guidance of the production and dispatching department of the enterprise, the apparatus of the production and dispatching offices of the workshops and workers of the intermediate warehouses of parts, assemblies and products.

Accounting monthly reflects all changes in the composition of work in progress by product groups in value terms, while simultaneously reflecting natural indicators.

At the enterprises of the machine-building complex, two main types of accounting for the movement of semi-finished products in production with the preparation of a balance of parts are used: item by item and item by item-operational.

In flow-mass production, detailed accounting is carried out directly at the production sites. In this case, the documents reflect: the original balance of parts, established according to the inventory; delivery of parts to the site; transfer of suitable parts to a warehouse or other areas; the number of detected marriages; losses; new rest.

In serial production, item-by-operational accounting is used. In this case, route sheets are used, which allow taking into account not only the production, but also the interoperational movement of parts. Accounting is carried out for individual parts and their sets.

Parts coming from other shops are credited on the basis of delivery notes, and parts coming from their own shop - on the basis of route sheets, work orders and other documents.

In individual and small-scale production, parts are released to assembly shops according to specifications (pick lists), which fit in accordance with the production task. This lists all the parts and their quantity (according to the norm) necessary to complete the planned work.

Based on the specifications, semi-finished products are written off as expense according to the factory quantitative accounting card. After completing the work established according to the specifications, the consumption of parts according to the norms is compared with the actual one. At the end of the reporting period, specifications are closed. At the same time, the carry-over balance of parts is recorded in them based on the acceptance data for the work performed.

In mass-flow production, parts and assemblies are transferred for assembly without paperwork. Monthly documents for the transfer of parts and assemblies are drawn up here.

Inventory of work in progress is carried out in accordance with the law, guidelines for the inventory of property and financial obligations.

Depending on the type of production, an inventory of work in progress is recommended to be carried out monthly, once a quarter, once every six months, and annually.

To conduct an inventory for each workshop, permanent commissions are created with the participation of a representative of technical control. The composition of shop commissions is approved by the head of the enterprise.

When inventorying work in progress, you must:

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, the implementation of which is suspended.

The scope of work on the inventory of work in progress at the places of storage of parts in intermediate warehouses, pantries and at workplaces can be divided into three stages:

Removal of the actual remains of parts and the introduction of calculated names in the relevant documents;

drawing up an act (statement, inventory) of the inventory and assessment of the remains of work in progress;

Identification of inventory results (surpluses and shortages).

The results of the inventory of work in progress are documented in an act that indicates the detected shortages and surpluses, the reasons for their formation, the persons responsible, proposals and measures to eliminate the identified losses. A summary sheet of the results of the inventory of work in progress is attached to the act, and to it is the protocol of the commission for reviewing the results of the inventory.

Remains of work in progress, after carrying out a quantitative inventory, are subject to monetary valuation.

Remains of work in progress are usually evaluated in the same manner as that established for the calculation of the cost of finished products.

Most often, with a single and small-scale production of products, work in progress is valued at the actual cost for 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", "Other production costs " and "Non-production costs", the costs of which are not included in work in progress, but are fully attributed to commodity output.

At enterprises of mass and large-scale production, parts being processed are evaluated based on consumption rates for each item of direct costs, taking into account the degree of readiness of the part; at the same time, materials are evaluated according to the norms in force at the end of the month, wages are calculated for each operation based on the price, overhead costs are included in work in progress if there is a saving in the amount of actual costs, and in case of overspending - in the amount of the norm or planned percentage.

These estimates of work in progress are grouped by type or by other groups of homogeneous products.

The shortages of work in progress identified during the inventory are debited from the credit of account 20 "Main production" to the debit of account 94 "Shortages and losses from damage to valuables". Subsequently, losses incurred through the fault of responsible persons are debited from account 94 to the debit of account 73 "Settlements with personnel for other operations" (subaccount 2). Shortfalls in work in progress, for which the perpetrators are not identified, are debited from the credit of account 94 to the debit of account 25 "General production expenses"

The surplus of work in progress is Dt 20.23; Kt92

14. Features of accounting and distribution of costs of auxiliary production

The following sub-accounts are used to record and allocate the costs of auxiliary production:

23/1 - service by various types of energy,

23/2 - internal transport service,

23/3 - repair of fixed assets,

23/4 - production of tools, dies, spare parts, building parts and structures,

23/5 - operation of small transport facilities,

23/6 - erection of temporary non-title structures,

23/7 - mining of non-metallic materials,

23/8 - logging and sawmilling,

23/9 - processing of agricultural products and others.

The first sub-account reflects the costs of autonomous energy facilities, which include stationary and mobile power plants, distribution and transformer substations, compressor, pumping and other installations, radio installations.

The second sub-account takes into account the costs of factory transport (railway, road, water, floor trackless, conveyor, cable-suspended, pneumatic, hydraulic).

The third sub-account takes into account the costs of repair shops of organizations, as well as energy repair shops, specialized repair sites, units created to carry out work on the current and major repairs of buildings and structures.

The fourth sub-account takes into account the costs of manufacturing tooling objects, non-standard equipment, molds, fixtures and models on individual orders.

On the fifth sub-account - the costs of maintaining motor vehicles and horse-drawn transport in organizations of industry, construction, agriculture and others that provide services for the delivery of raw materials, materials and other goods from outside the territory of the organization, as well as goods and finished products by third-party organizations.

On the sixth - the cost of erecting non-title temporary structures and fixtures, which include on-site storerooms, offices of work foremen, sheds, steam distribution and power supply, within working areas, etc.

At the seventh, construction, road repair and other organizations take into account the costs of extracting potassium, gravel, sand and other non-metallic materials and carrying out construction work.

On the eighth - the costs of construction, woodworking and other organizations for the harvesting of timber and lumber.

On the ninth place are the expenses of procurement, agricultural, trade and other organizations for salting, drying and canning agricultural products.

The debit of account 23 reflects direct costs associated with the release of products, works, services, indirect costs associated with the maintenance and management of auxiliary industries and losses from marriage.

The costs incurred in auxiliary production are reflected in the accounting:

Dt c. 23 "Auxiliary production",

ct c. 02 "Depreciation of fixed assets" - for the accrued depreciation on fixed assets of auxiliary production,

ct c. 05 "Depreciation of intangible assets" - for the accrued depreciation on intangible assets used in auxiliary production shops,

ct c. 10 "Materials" - for the amount of inventory items used in auxiliary production shops,

ct c. 16 "Deviation in the cost of materials" - for the write-off (reversal) of deviations for the materials used in auxiliary production,

ct c. 21 "Semi-finished products of own production" - for used semi-finished products of own production in auxiliary production shops,

ct c. 23 "Auxiliary production" - for the amount of services (works) provided by auxiliary production shops to each other;

ct c. 25 "General production costs" - when including the share of general production costs of the main production in the cost of production of auxiliary production shops,

ct c. 26 "General business expenses" - if the share of general business expenses is included in the cost price, it will produce auxiliary production shops,

ct c. 28 "Rejection in production" - to write off losses from rejects accounted for in auxiliary production shops,

ct c. 97 "Expenses of future periods" - to write off part of the expenses of future periods relating to the reporting period, included in the costs of auxiliary production,

ct c. 43 "Finished products" - when finished products are released to auxiliary production shops,

ct c. 60 "Settlements with suppliers and under hazel grouse" - on invoices of suppliers and contractors accepted for payment for work, services performed for auxiliary production shops,

ct c. 76 "Settlements for property and personal insurance" - for the amount of accrued insurance premiums for property and personal insurance in auxiliary productions,

ct c. 68 "Calculations on taxes and fees" - for the amount of deductions to the budget,

ct c. 69 "Settlements for social insurance and security" - for the amount of contributions to the Social Protection Fund,

ct c. 70 "Settlements with personnel for wages" - for accrued wages to employees of auxiliary production,

ct c. 71 Settlements with accountable persons" - for expenses related to business trips of employees of auxiliary production shops,

ct c. 76 Settlements with different debtors and creditors" - for the cost of work (services) performed by research institutes, design and technological and transport organizations,

ct c. 94 "Shortages and losses from damage to valuables" - when writing off to the costs of auxiliary production of shortages and losses from damage to valuables within the norms of natural loss,

ct c. 96 "Reserves for future expenses" - for the amount of deductions to the reserve (repair fund) to pay for the repair of fixed assets operated in auxiliary production, to pay for vacations of workers in auxiliary production shops, other reserves of current expenses of auxiliary production, etc.

At the end of the month, on the basis of primary documents (waybills, acceptance certificates, etc.) and notifications of the relevant services of the enterprise on the consumption of services, a statement 9 "Distribution of services of auxiliary industries" is compiled.

If there are several auxiliary workshops at the enterprise, mutual (counter) services may be provided. They are evaluated in one of the workshops (as a rule, who received fewer services) at the planned production cost or at the actual cost of the previous month. When distributing services (works, products) of auxiliary industries, correspondence of accounts is compiled:

ct c. 23 "Auxiliary production"

Dt c. 07 "Equipment for installation" - for services rendered by auxiliary production for the delivery of equipment requiring installation,

Dr. c. 10 "Materials" (15) - for produced inventory items for in-plant consumption,

Dt c. 20 "Main production" - for the write-off of services of auxiliary production for the costs of the main production,

Dt c. 21 "Semi-finished products of own production" - for the cost of semi-finished products manufactured by auxiliary production shops,

Dt c. 25 "General production expenses" - for the services of auxiliary workshops, charged to general production expenses,

Dt c. 26 "General business expenses" - for the services of auxiliary workshops, classified as general business expenses,

Dt c. 28 "Marriage in production" - for the identified marriage in tool and repair industries,

Dt c. 29 "Service industries and farms" - for the write-off of services of auxiliary industries for the costs of service industries and farms,

Dt c. 08 "Investments in non-current assets" - for the cost of products, works and services of auxiliary industries, attributed to the costs of erecting temporary title and non-title structures, demolition and dismantling of objects stopped by construction, the cost of works and services for the needs of capital construction;

Dt c. 97 "Deferred expenses" - for the cost of orders for work and services completed and submitted by auxiliary production shops related to the development of new enterprises, industries, shops, units (start-up costs), preparation and development of the production of new types of products and technological processes that are not intended for series and mass production,

Dt c. 43 "Finished products" - for the cost of finished products produced by auxiliary production shops and delivered to the warehouse,

Dt c. 44 "Distribution costs" - for the cost of loading and unloading and transportation costs for the delivery of goods in supply, marketing and trade enterprises,

Dt c. 90 "Sale" - for the actual production cost of works, services, energy, water and other energy carriers performed and released to their service industries and farms, capital construction, if the latter are allocated to an independent balance sheet, as well as to business entities on a contractual basis,

Dt c. 91 "Operating income and expenses" - for the cost of work, services of repair and other auxiliary shops for the liquidation and sale of fixed assets; costs for canceled orders, for production costs that did not produce products, etc.

Dt c. 76 "Calculations on claims" - for writing off losses of work in progress for products discontinued at the initiative of the customer, which is recognized voluntarily or on the basis of a decision of the economic court; on the cost at the current tariffs of transport services provided by the motor transport sector for employees of their enterprise,

Dt c. 92 "Non-operating income and expenses" - non-compensated losses from natural disasters, including costs associated with the prevention or elimination of the consequences of natural disasters, as well as losses as a result of fires, accidents, other emergency events caused by extreme conditions;

Dt c. 94 "Shortages and losses from damage to valuables" - for the cost of identified shortages of work in progress in auxiliary shops,

When distributing the costs of complex auxiliary productions, the balances of work in progress are preliminarily estimated. The procedure for their assessment is the same as in the main production, with the exception of some simplifications. In particular, direct costs in work in progress may be calculated according to aggregated standards, and general production costs should be distributed in proportion to the wages of production workers. Products and works handed over under partially completed orders are valued at the planned cost, and the actual cost is determined after the completion of the entire order.

The costs related to the delivered products, works and services are distributed among consumers according to completed orders or in proportion to the number of products sold (services rendered, work performed).

15. Consolidated cost accounting for production

The summary accounting of production costs is organized according to the non-semi-finished and semi-finished options.

In the non-semi-finished option, costs are taken into account at the place of their occurrence before the production of products as a whole for the workshop (processing), the actual cost of semi-finished products is not calculated, and their movement in production is reflected only in operational accounting in kind based on work in progress.

The costs of semi-finished products transferred to other shops continue to be included in the production costs of manufacturing shops until the release of finished products. When calculating the cost of finished products, the costs of workshops involved in its manufacture are summed up, taking into account the balance of work in progress.

With the semi-finished cost accounting option, an active account 21 "Semi-finished products of own production" is used. This account is opened by those organizations that keep separate records of semi-finished products, for example, in ferrous metallurgy, pig iron is taken into account alternately, in the rubber industry - rubber and glue, in the chemical industry (at a nitrogen-fertilizer plant) - sulfuric acid, in textile - yarn and harshness.

On the debit of account 21 "Semi-finished products of own production" reflect the costs associated with the manufacture of semi-finished products, and on credit - the cost of semi-finished products transferred for processing or sold. Analytical accounting is carried out according to the places of storage of semi-finished products, by types, grades, sizes, etc.

16. Accounting for the performance of service industries

To maintain the social status of the organization and create an additional incentive for high-quality and efficient work, service industries are created. Such service industries and farms include housing and communal services that operate residential buildings and hostels; canteens and buffets; preschool institutions; rest houses, sanatoriums and other institutions of health-improving, cultural and educational purposes, etc. At the same time, their activities should not be spelled out in the charter as a separate type of activity.

Accounting for the performance of service industries and farms is carried out on the active-passive account 29 “Serving industries and farms”. Synthetic cost accounting is carried out by types of industries and farms in the journal-order 10 or with the help of turnover sheets (with an automated accounting system).

If service industries and farms are allocated to a separate balance sheet and function as structural units, then information about their activities is reflected using account 79 “Intra-economic settlements”.

The costs of maintaining service industries and farms are reflected in the debit of account 29 “Serving industries and farms”, and income is reflected in the credit of this account. On a monthly basis, expenses not covered by income are written off at the expense of funding sources and reflected in the debit of account 86 “Target financing and receipts”. The following entries are made in the account:

Table Correspondence of accounts

Each production unit of any activity of the enterprise seeks to obtain the maximum possible income from its operation. The company is trying not only to sell its products at a bargain price, but also to reduce production costs. Non-price factors of market conquest come to the fore. Cost management in order to form their optimal structure, as well as reduce their value, allows you to reduce product prices, which, ceteris paribus, gives the company the opportunity to maintain or even strengthen its competitive position in the market.

In the conditions of market relations, it is very important to study not only the essence of costs and their characteristics, but also the issues of their impact on profit. Expenses are taken into account in many economic sciences, but they play the greatest role in management accounting. Managers at different levels need information about costs to calculate profits, marginal revenues, cost, inventory balances, assortment policy selection, retooling policy, motivation, and others.

Financial accounting data on accessibility in the enterprise as a whole is not enough to make decisions about operational, tactical and strategic management. Therefore, these problems of forming the costs of the enterprise and accounting for these costs are especially relevant in market conditions.

Cost concept

In domestic and foreign scientific journals, the rules often use three concepts, the differences between which are not strictly defined. These are the concepts of costs, costs and expenses.

Modern theory and practice give many definitions of costs. Thus, a number of specialists present costs as an economic interpretation, expressing the totality of all resources in the field of stocks, labor and finance, the consumption of which is associated with the production process.

M. A. Vakhrushina characterizes costs as a monetary value of the volume of resources used for any purpose. Other authors understand the totality of cash flows associated with assets if they are capable of generating future income or liabilities. If this does not happen, then the undistributed profit of the enterprise is determined as a cost for a specified period.

In the economic encyclopedia, costs are interpreted as a monetary expression of the cost of economic resources expended when an economic entity performs any actions.

The interpretation of the concept of "costs" is also ambiguous. To understand how accounting systems calculate costs and effectively communicate accounting information to stakeholders, it is necessary to be clear about what the term "cost" means in each case. It has many meanings and is used in different ways in different situations.

Costs are an assessment in monetary terms of all resources in relation to finance, labor and materials, information that are associated with the organization of the production process and implementation characteristics over a period of time. The main cost characteristics are as follows:

• monetary assessment of various types of resources, providing the principle of their measurement;
• target setting, which is associated with the production and sale of products in general or at one of its stages;
• the period of time that should be attributed to the production of products.

It should be noted that if the costs are not related to production and are not written off (not fully written off) for this product, then they become a stock in warehouses in the form of raw materials, materials, etc.

We can say that the costs have the property of reserve capacity, in this regard, they can be attributed to the company's assets. The main cost features are:

• dynamism;
• manifold;
• difficulties in measurement and evaluation;
• the complexity and inconsistency of the impact on the economic result.

The difference between costs and expenses

The differences between costs and costs can be formulated in the following terms:

• Costs and expenses differ in the economic nature of the assessment. Costs are calculated, reflected in internal accounting, depend on the accounting system used and are not necessarily related to payment flows in the enterprise. Costs do not have the nature of payment. They are presented in the financial statements of the company.
• Costs may not have signs of costs: a number of costs in production accounting have no analogues between costs.
• Costs do not have a direct connection with the production of products. Although they occur in the reporting period in the production process, however, they are not always correlated with this process.

Among specialists, there are those who believe that in its content costs are a broader concept than costs, and justify this by saying that costs can be incurred in connection with the entire economic activity of the enterprise, and costs - only for the production sector.

The concept of "costs" implies the concept of "costs" in relation to the production of goods (services for work).

Expenses are any expenses provided that they are incurred for the implementation of activities aimed at generating income.

Paragraph 9 of PBU 10/99 essentially describes the mechanism for the transition from the costs of the organization to the cost of a unit of production. It has been established that the determination of the cost of products is formed on the basis of the costs of ordinary activities.

Difference from the concept of spending

Costs are costs:

• established for the time interval;
• documented and economically viable;
• they transfer their value in full to the goods sold during that period;
• the emergence of costs occurs in conjunction with a reduction in the economic resources of the company with an increase in the amount of "creditors".

Cost classification

The main accounting costs are grouped by economic content in accordance with the following elements:

• material costs;
• salary expenses;
• accrual of extrabudgetary funds;
• depreciation;
• other expenses.

Other expenses include:

• salaries for managers;
• operation of machines and areas;
• travel expenses of employees;
• expenses for communication, audit, information services, security services;
• entertainment expenses;
• expenses for the sale of goods;
• taxes.

Expenses incurred by the enterprise in connection with the release of goods, the provision of services or the performance of work are reflected and included in the cost of goods, services or work of the reporting period to which they relate, regardless of the time of their payment.

In terms of cost, there are the following types of costs:

• Direct costs that are directly related to the production of a particular product.
• Indirect - costs for administrative salaries, general production and general business. Costs of this type are associated with the production of several types of goods and should be distributed among the items of goods in proportion to a certain indicator.

Regarding the process:

• basic;
• overhead.

Regarding production volume:

• permanent;
• variables.

Applied accounting methods

Cost accounting methods are classified as follows:

• custom - it is used for small-scale production, a specific order is selected as an accounting object;
• across - used in large-scale production, cost accounting is carried out in stages at the stages of production;
• boiler - used in enterprises that produce one type of product, accounting is made from the costs incurred by the enterprise as a whole during a period of time;
• normative - used in enterprises with a wide range of industrial products, accounting is carried out using standards with mandatory identification and consideration of the reasons for deviations from them for further analysis and prevention of these reasons at work.

Organization of accounting for production costs

To collect the costs of the release of goods, the provision of services or the implementation of work, use the "Production Costs" section of the chart of accounts.

The grouping of costs in this section is most often carried out using the following settlement accounts: 20, 23, 25, 26, 28.

Account 20 and production cost accounting is used to collect data on the costs of producing goods, services or works, which, in turn, were the purpose of creating a company.

This account records both direct costs, determined by the production process, and included in the cost price, as well as indirect costs associated with the management and maintenance of production.

Analytical accounting on this account is maintained for certain types of products.

Indirect costs are associated with several types of goods. They are distributed in proportion to the approved indicator. Costs are paid at standard (planned) or actual production costs.

Account 23 "Auxiliary production" reflects the costs that are auxiliary to the main production (OS maintenance, provision of heat, electricity, etc.).

Analytical accounting in this account refers to the type of production. Fees are debited to account 20 or the cost of a specific product as direct costs, or distributed among individual types of goods in proportion to the selected indicator.

On account 25 "General production costs" the costs of servicing the main and auxiliary production enterprises are grouped. Among the expenses that are recorded on this account, there may be such as payments for insurance of production machines, the cost of maintaining these machines, the cost of renting production space and equipment, and others.

Analytical accounting for the account is carried out by separate business units and expense items. At enterprises where homogeneous goods are produced, and expenses are not distributed, they are subject to debit account 20. At enterprises producing various goods, expenses are subject to distribution between the types of goods produced. Expenses are written off to the debit of accounts 20, 23, 29. Account 25 has no balance at the end of the reporting period.

On account 26 "General expenses" are grouped those expenses that are not directly related to production processes and are not related to management needs. For example, salaries of managers, accounting, depreciation of property that the administration uses in its activities, rental payments in premises for the administration, etc.

Analytical accounting is carried out according to the items of estimates and the place of occurrence. The write-off of expenses collected during the month is made depending on the chosen method of forming the cost of production. When an accountant chooses the method of accounting for the full cost of production, expenses are written off using accounting entries Dt20-Kt26, Dt23-Kt26, Dt20-Kt26. If you choose to record products at a reduced price, the contents of account 26 are charged directly to account 90-2.

The organization of cost accounting in different industries is characterized by its own characteristics. They are related to the conditions of a particular industry. Ministries have developed sectoral cost accounting guidelines. These recommendations detail and clarify the provisions of the federal and industry rules for accounting for costs in accounting in relation to the production of a particular industry.

In the recommendations for cost accounting in a particular industry, an economic entity finds its own classification of methods and methods of cost accounting, forms of source documents for their accounting, cost distribution schemes, nomenclature of cost items and principles for calculating the cost of various products.

Enterprise Cost Accounting

The methods chosen by the enterprise for compiling production costs must be justified, must be determined by regulatory documents, industry instructions and methodological recommendations, and recorded by the accountant in the accounting policy of the enterprise.

Mandatory reflection in the accounting policy also depends on how the costs are allocated between specific goods.

Cost accounting in the accounting of the enterprise must be carried out in strict accordance with regulatory documents and be timely, complete and reliable.

Count 20: key features

The cost account in accounting at number 20 is used by each organization engaged in production activities to summarize the costs of the cost of production. This account is active in the company.

In the organization of accounting for production costs, these costs are distributed in accordance with the following items:

• material costs - the cost of acquiring raw materials, electricity, water, fuel, tools, industrial equipment, works and services performed by third parties;
• the cost of labor of workers who participate in production;
• social spending;
• depreciation on fixed assets in production;
• other types: expenses for business trips of employees carried out for production purposes, deficit within the limits of natural loss, expenses for semi-finished products, expenses for future periods and other reasonable expenses.

Analytical accounting on account 20 must be kept by the accountant in the context of products.

The costs associated with several types of products (indirect) to be included in the cost of each unit of production must be allocated. The organization can independently determine the indicator proportional to the distribution of costs. This may be the volume (cost) of materials and raw materials used in the production of a certain type of product, or the wages of employees involved in production.

Expenses can be written off in the following ways:

• according to standard or planned expenses;
• according to the actual cost of production.

tax accounting

When it comes to tax accounting, costs include economically justified and demonstrable costs. They can be expressed in cash. Only funds that have been spent to generate income from the operation of the company are taken into account.

Accounting and tax accounting of costs are closely interconnected with each other, but they also have discrepancies. Tax accounting is associated with a number of items that must be known in advance. An entrepreneur should pay attention to the following nuances in advance:

• features of the transfer of debt to a third party;
• introduction of the offsetting procedure;
• settlement using an account;
• calculation of accepted obligations;
• recognition of income when paying the simplified tax system.

In disputable situations, the entrepreneur must be guided by the provisions of the current legislation.

The period during which material costs are reflected in tax accounting for the accrual method is specified in paragraph 2 of Art. 272 of the Tax Code of the Russian Federation. It depends on the type of material costs.

Thus, the cost of raw materials and materials related to manufactured goods is recognized as an expense at the date such resource is transferred to production.

In the cash method, in order to recognize material costs, in addition to supplying materials for production or signing an act, such costs must be paid in some way (cash or non-cash).

Improvement of accounting

To obtain useful data that enable decision-making and planning, production costs should be systematized in several ways:

• expenses for future periods;
• non-reimbursable expenses;
• opportunity costs in making alternative decisions;
• incremental and marginal costs;
• dynamic costs in relation to the volume of manufactured goods.

In order to improve the accounting of production costs in companies, it is advisable to separately separate cost accounting in accounting, management and financial accounting. These areas of activity have many differences from each other, although at first glance they relate to the same issues.

It is also worth introducing methods for approving the final financial results of "input-output" and the use of foreign classifications of production costs. Foreign classification methods are more accurate and understandable.

When accounting for the costs of services, the established guidelines should be followed.

It is necessary to use current accounts when compiling entries, as well as methods that allow keeping records as simple as possible.

Conclusion

One of the most important tasks of cost accounting in accounting is accounting for the cost of production, since information on production costs is necessary directly for the director of the enterprise to form a financial policy aimed at increasing profitability and reducing costs. Therefore, it is important for the accountant to determine the methods of accounting for production costs that are suitable for the enterprise and how they are distributed among the products.

Account 20 in accounting is one of the main ones for reflecting information related to the production of goods, the performance of work and the provision of services. All methods used to record such costs must be provided in the accounting policy.

The cost of products, work performed or services rendered consists of the costs of material, labor and financial resources necessary for the production and sale of the manufactured product. The list of expenses that are included in the cost of products, works or services is determined by the Regulations on the composition of costs included in the cost of products (works, services), approved by the Government of the Russian Federation.

The costs that determine the cost of production, consist of the following elements.

These are material costs, including, in particular, the cost of raw materials and materials, the cost of purchased components and semi-finished products, the cost of fuel and energy. These are labor costs, contributions to social and compulsory health insurance. These are depreciation (wear and tear) of fixed assets and other expenses (wear and tear of intangible assets, payments for compulsory insurance of enterprise property, rent, travel expenses, etc.).

In order to correctly reflect the costs of production in accounting and calculate the cost of each type of product in all cases, it is necessary to know exactly what is spent and where the costs are directed. For this reason, costs are classified according to the following parameters:

– types of products (works, services);

- the place of occurrence of costs (by workshops, sections, departments, etc.);

– technical and economic purpose;

- the method of inclusion in the cost of production;

- the volume of output;

- calendar periods.

According to the technical and economic purpose, the costs are divided into basic and overhead. The main ones are the costs due to the technological process of manufacturing products. These include: the cost of basic and auxiliary materials and components included in the product; the cost of fuel and energy used in the production of these products (the cost of heating and lighting production facilities is not included here); wages of workers employed in the technological process, with deductions for social and compulsory health insurance; the cost of maintaining and operating the equipment.

Overhead costs are divided into shop and general business. An example of shop expenses is the cost of heating and lighting the production premises of the shop and shop services, the cost of wages for the engineering and technical staff of the shop. General business expenses - expenses for the maintenance of the administrative apparatus.

According to the method of inclusion in the cost price, the costs are divided into direct and indirect. Direct costs are costs that can be attributed to the cost of each specific type of product. These include all major costs, except for the cost of maintaining and operating equipment. Indirect costs are costs that are included in the cost price indirectly, that is, by distribution between different types of products.

Depending on the volume of production, they are distinguished conditionally fixed and conditionally variable costs. Conditionally variable costs increase in proportion to the volume of output (consumption of raw materials and materials).

Semi-fixed costs are not directly proportional to the volume of output. For example, the cost of heating industrial premises does not increase with an increase in labor productivity. However, these costs change with changes in the volume of output, so they are called fixed conditionally.

By calendar periods, production costs are divided into current and one-time. Current - these are fixed costs, daily, related to a given month (consumption of raw materials).

One-time costs are one-time, they relate to a number of subsequent months (costs for equipment repairs).

GENERAL PRINCIPLES OF ACCOUNTING FOR PRODUCTION COSTS

Calculation or calculation of the cost of production and accounting of costs for specific types of products is carried out according to the costing items. The grouping of costs by items differs from the grouping by elements: cost items show not only what was spent, but also for what purposes the costs were incurred. First, the costs of the structural unit are collected, then the costs of the enterprise as a whole. The costs of the enterprise for the manufacture of products form the production cost. The total cost of a product is the sum of the cost of production and the cost of selling it.

The main component of the retail price of a product or the cost of a service or work is the cost. The enterprise sells products to intermediaries or buyers at wholesale prices that exceed the total cost of the product by the amount of the planned profit. The wholesale price cannot exceed the market price. Intermediaries who sell products to consumers charge a fee in the form of a trade margin on the product. In this case, the retail price of the product is the sum of the wholesale price and the markup.

Accounting for production costs and calculation of the cost of production is carried out on the following accounts:

- 20 "Main production";

- 23 "Auxiliary production";

- 25 "General production costs";

- 26 "General expenses";

- 29 "Serving industries and farms".

These accounts are active, they reflect the production process. Production costs (funds used to create products) are collected against the debits of these accounts. So, the debit of these accounts reflects the increase in production costs, and the write-off of costs (decrease) is carried out on the credit of these accounts.

Accounts 20, 23, 29 are calculation accounts, and accounts 25, 26 are collective distribution accounts.

Direct production costs are immediately charged to the debit of accounts 20 and 23, depending on the place where the costs arise (main or auxiliary production). At the same time, the costs of auxiliary shops are distributed at the end of the month among consumers of their products - other shops and services.

Indirect costs are collected first on the debit of accounts 25 if these are workshop expenses, and 26 if these are general factory expenses. At the end of the month, they are debited from the credit of these accounts to the debit of account 20 by distribution between individual types of products in proportion to the volume of output. As a result, on account 20 all costs for the production of this type of product will be collected.

Accounts 20, 23 and 29 may have a debit balance at the end of the reporting period, showing the value of work in progress. Accounts 25 and 26 never have a balance - these are collection and distribution accounts.

Account 29 “Service of production and economy” occupies a special position, it summarizes information on the costs associated with the release of products, the performance of work and services that are not the purpose of creating this enterprise. This refers to the costs of residential buildings, dormitories, canteens, kindergartens, etc., on the balance sheet of the enterprise.

In accordance with the standards, the cost of production includes the costs associated with the main business activities. The costs of investment activities (capital and financial investments) are not included in the cost of production. The cost of production does not include other expenses not related to the production of products - expenses for the improvement of cities, assistance to agriculture, maintenance of cultural and community facilities, etc.

Current expenses, for example, the costs of preparing and mastering the production of individual products, are included in the cost price, and one-time costs for preparing and mastering the production of new types of serial and mass-produced products and production costs are not included, they are reimbursed from special sources.

Costs for the production of products (works, services) are included in the cost of production of the reporting period to which they relate, regardless of payment - preliminary or subsequent. This refers to rent, subscription fees, subscription fees to periodicals of a regulatory and technical nature, etc.

Many of the listed expenses are adjusted taking into account the approved limits, norms and standards in accordance with the changes and additions made to the Regulations on the composition of costs, which is important for taxation. For tax purposes, travel expenses, entertainment expenses and expenses for the maintenance of official vehicles, compensation for the use of personal cars for business trips are accepted within the limits established by law.

Expenses for paying interest on overdue loans are not accepted by the tax authorities, and for paying bank interest are accepted within the discount rate of the Central Bank of the Russian Federation. The cost of paying interest on overdue budget loans is also not included in the cost of products (works, services), and the cost of paying interest on budget loans is accepted within the rates established by law.

Payment for training under agreements with educational institutions for training, advanced training and retraining of personnel for taxation is included in the cost of production in the manner prescribed by law. And the costs associated with the maintenance of educational institutions and the provision of free services to them are not included in the cost of production.

Under certain conditions, some types of expenses are not included in the cost of production, but are reimbursed from the net profit of the organization. These include the costs associated with the audit or audit of the financial and economic activities of the organization, carried out at the initiative of one of the founders of the organization, while the costs of a mandatory audit are included in the cost of production. Payments for the maximum allowable emissions of pollutants into the environment are made at the expense of the cost of production, and for exceeding them - at the expense of the profit remaining at the disposal of the enterprise.

COST ACCOUNTING METHODS

The cost of production is one of the main indicators of the enterprise. Calculating the cost of production is called costing. There are planned, estimated, normative and reporting (actual) costing.

Planned cost estimates determine the average cost of production for the planning period. They are compiled on the basis of the consumption rates of raw materials, materials, fuel, energy, labor costs, the use of equipment and the cost rates for the organization of production maintenance. For the planned period, the expenditure rates are average.

Estimated costing is a kind of planned costing, which is compiled for a one-time product or work to determine the price, settlements with customers, etc.

Normative cost estimates are compiled on the basis of the norms of consumption of raw materials, materials and other costs in force at the beginning of the month. They are called current cost rates. Current cost rates correspond to the production capabilities of the enterprise at this stage. At the beginning of the year, the current cost rates are usually higher than the average cost rates included in the standard cost estimate. At the end of the year, current cost rates are lower. Naturally, the standard cost of production at the beginning of the year will be higher than planned, at the end of the year - lower.

Reporting or actual cost estimates are compiled according to accounting data on the actual costs of production, they reflect the actual cost of production, (The actual cost of production also includes non-planned non-production costs.)

Calculate the cost of production in different ways. Under the method of calculation understand the system of techniques used to calculate the cost of a unit of production. The choice of method is determined by the type of production, the presence of work in progress, the duration of the production cycle, the range of products produced, and the complexity of production.

In industry, normative, order-by-order, per-order, and process-by-process (simple) methods of cost accounting and calculation of the actual cost of production are used.

Normative method are used, as a rule, in manufacturing industries with mass and serial production of various, complex products. The essence of the method is as follows.

All types of production costs are taken into account according to the current norms provided for by regulatory calculations; separately conduct operational accounting of deviations of actual costs from current norms, indicating the area of ​​occurrence of deviations, causes and perpetrators of deviations; take into account the changes made to the current cost rates as a result of the introduction of organizational and technical measures, and determine the impact of these changes on the cost of production. The actual cost is determined by adding the amount of costs at current rates with the amount of deviations from the norms and the amount of changes in the norms:

Z f \u003d 3 n + O + I,

where З f - actual costs;

3 n - standard costs;

O - the magnitude of deviations from the norms;

And - the magnitude of the changes in the norms.

Deviations of actual costs are determined by the method of documentation (inventory method). Current accounting of costs according to norms and deviations is carried out according to direct costs (raw materials, materials, wages). Deviations for indirect costs are distributed among the types of products after a month. Analytical accounting of production costs is carried out in cards or turnover sheets, which are compiled for individual types or groups of products.

The normative method of cost accounting and calculation of the cost of production provides operational control over production costs according to current standards, as well as control of deviations from the norms and accurate calculation of the cost of production.

Custom method cost accounting and calculation of the cost of production is used for repair work and some others. In this case, the object of accounting and costing is a separate production order. An order can be a product, repair, installation or experimental work. Orders may be issued not for the product as a whole, but for its units or assemblies, representing complete structures.

To account for the costs for each order, a separate analytical account is opened indicating the order code. Accounting for direct costs is carried out on the basis of primary documents for accounting for production, consumption of materials, etc. Indirect costs are distributed between individual orders conditionally according to the methods adopted in this production.

With the order-by-order method of cost accounting, the reporting cost estimate is made after the order is completed.

Transverse method cost accounting and calculation of the cost of production is used in industries with the integrated use of raw materials and in industries with mass and large-scale production, where raw materials and materials go through several processing phases (processing). Costs are taken into account not only by types of products and costing items, but also by redistribution.

With the complex use of raw materials or semi-finished products, products of various grades and brands are transferred to a conditional grade using a system of coefficients, and in the manufacture of several products from the same type of raw material, the main product is isolated. The remaining products are treated as by-products and are valued at fixed prices. The cost of by-products is deducted from the total cost of production, and the remaining costs are attributed to the cost of the main product.

With the progressive method, the most important elements of the normative method are used - the systematic identification of deviations of actual costs from current norms (planned cost) and accounting for changes in these norms. In the primary documentation and operational reporting, the actual consumption of raw materials, materials, semi-finished products, energy and other types of costs is compared with the normative one. The use of elements of the normative method allows you to control production costs, reveal the causes of deviations from the norms, and identify reserves to reduce the cost of production.

Per-process (simple) method cost accounting and product costing are used in industries with a narrow range of products and where work in progress is completely or partially absent.

ACCOUNTING BY COST ELEMENTS

The list of cost elements and the procedure for their accounting is regulated by the Regulations on the composition of costs, as amended and supplemented. The element "Material costs" reflects the cost of:

- purchased raw materials and materials that are used for production needs, as well as components and semi-finished products;

- works and services of an industrial nature that are performed by third-party organizations or production units of the enterprise that are not related to the main type of activity;

- natural raw materials;

- fuel purchased and consumed for technological purposes, generation of all types of energy, heating, transport work to service production, performed by the transport of the organization;

- purchased energy of all types, spent on technological, industrial and economic needs;

- losses from the lack of incoming material resources within the norms of natural loss.

The cost of material resources is formed on the basis of purchase prices, margins (surcharges), commissions paid to supply and foreign economic organizations, the cost of commodity exchange services, including brokerage services, customs duties, transportation, storage and delivery fees carried out by third parties.

Of the costs of material resources, the cost of production does not include the cost of returnable waste. Recyclable waste is understood as the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources that were formed during the production process, completely or partially lost the consumer qualities of the original resource and, therefore, are used at increased costs or are not used for their intended purpose at all.

Returnable waste is evaluated at a reduced price of the original material resource (at the price of possible use), if they can be used for the main production, but with increased costs for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods) or sold to the side. They are also evaluated at the full price of the original material resource, if they are sold to the side for use as a full-fledged resource.

"Labor Costs". This element groups the costs of remuneration of production personnel, including bonuses to workers and employees for production results, incentive and compensatory payments, including compensation for remuneration in connection with the indexation of income within the limits prescribed by law, compensation paid within the established legislation to the extent of women who are on partially paid parental leave, the cost of paying the wages of non-staff workers.

The element “Deductions for social needs” reflects mandatory contributions to state social insurance bodies, the Pension Fund, employment and medical insurance funds.

The “Depreciation of fixed assets” element reflects the amount of depreciation deductions for the full restoration of fixed production assets, as well as depreciation deductions from the cost of fixed assets (premises) provided free of charge to public catering organizations serving labor collectives, as well as from the cost of premises and equipment provided to medical institutions for the organization of first-aid posts on the territory of the organization.

The “Other costs” element reflects taxes, fees, payments, including those for compulsory types of insurance, contributions to insurance funds and other mandatory contributions that are made in accordance with the procedure established by law, payments for pollutant emissions, expenses for paying interest on received loans, for business trips, for training and retraining of personnel, payment for communication services, computer centers, banks, deductions to the repair fund, as well as other costs that are part of the cost of production.

Take into account the costs of the cost elements in the journal-warrant No. 10.

Accounting for material costs . Materials are released into production in accordance with consumption rates by mass, volume, area or account and are issued with limit-fence cards, requirements or invoices. The consumption of raw materials and materials in production is their consumption in the production process. Note that the release of raw materials and materials to the workshops is not considered as an expense for production, but as a movement of material values.

At the end of the reporting period (after a month), the shops draw up reports on the consumption of raw materials and materials, in which they indicate the standard and actual costs for each type of product or for several types of products in general. If overruns or savings are made, the reports provide an explanation of why. On the basis of these reports from the workshops, the accounting department draws up, separately for each synthetic account, statements of distribution of raw materials and materials used, from which the consumption of raw materials and materials is reflected in each analytical account opened in the development of synthetic production accounts.

Often, the distribution of raw materials and materials by type of product is carried out in a direct way, since the type (code) of the product is indicated in the primary documents for their consumption. However, in a number of industries and industries, raw materials and materials are spent on a group of products, so they are distributed indirectly by type of product - in a normative or coefficient way.

With the normative method, the actually consumed raw materials and materials are distributed by type of product in proportion to their consumption at the rate. With a coefficient, the distribution basis is the content coefficient, which shows the ratio of consumption of raw materials and materials for each product.

The cost of raw materials and materials used in the production is reflected net of the cost of returnable waste. It is advisable to determine the quantity and cost of returnable waste for each type of product in a direct way, and if it is impossible to determine it, it is necessary to distribute returnable waste by type of product in proportion to the quantity and cost of raw materials or materials used.

Auxiliary materials are taken into account basically in the same way as the main ones, but they are distributed among the calculation objects, as a rule, indirectly, in proportion to the estimated rates that are set per unit of production based on the consumption rate of auxiliary materials for technological purposes and their planned cost. Estimated rates are revised as consumption rates or prices change.

The item "Purchased products, semi-finished products and services of a production nature of third-party organizations" reflects the costs of purchased products and semi-finished products used for the production of finished products. This also includes the cost of paying for production services (for the processing of raw materials and materials, intra-factory movement of raw materials and materials, etc.), which are performed by third parties. These costs can be directly attributed to the cost of individual products.

The article "Fuel and energy for technological purposes" reflects the costs of fuel, hot and cold water, steam, compressed air, cold, which are used directly in the production of products. Energy consumption for individual workshops and sections is determined by meters and instruments.

The distribution of the cost of fuel and energy costs between individual types of products is kept in the statement of distribution of services of auxiliary industries and farms. Energy costs are distributed among individual types of products based on norms and current prices.

Accounting for labor costs . The article "Wages of production workers" takes into account the basic and additional wages of workers and engineering and technical workers directly related to the development of products. To allocate the amount of wages and contributions to social insurance bodies to the objects of calculation, a development table of the distribution of wages is compiled. It is compiled on the basis of primary documents for accounting for production and payroll statements.

The basic wages of workers are included in the cost of individual types of products or their homogeneous types in a direct way. The part of wages that cannot be directly attributed to the cost of individual products is distributed indirectly in proportion to the estimated rate of the corresponding costs per unit of output. The additional wages of workers and deductions for social needs from their wages are distributed among the types of products in proportion to the basic wages of workers.

Accounting for the costs of preparation and development of production . The article “Costs for the preparation and development of production” reflects the following costs:

- expenses for the creation of new organizations, industries, workshops and units (start-up costs);

- expenses for the preparation and development of the production of products not intended for serial and mass production;

– costs of preparatory work in the extractive industries.

Start-up costs are included in the cost of certain types of products at the rate of redemption established per unit of output based on the total amount of costs, the duration of their repayment period and the planned volume of output in this period.

The costs of preparing and mastering the production of products not intended for serial or mass production include the costs of design and construction, development of manufacturing technology, retooling and readjustment of equipment, etc.

The listed expenses are preliminarily taken into account on account 31, and from the moment of transition to individual and small-scale production, they are transferred from account 31 to the debit of account 20.

It is necessary to distinguish between the costs of preparing and mastering the production of new types of products for serial and mass production and technological processes. These expenses are not included in the cost of products (works, services) and are reimbursed at the expense of extra-budgetary funds for financing sectoral and intersectoral research, development and development activities and activities for the development of new types of products.

The costs of preparatory work in the extractive industries are preliminarily taken into account on account 31 “Deferred expenses”, and then written off to the cost of production based on calculations and based on the maturity.

Accounting for production maintenance and management costs . These are the costs of maintaining and operating machinery and equipment, general production and general business expenses. The first two types are included in the cost of production under the item "General production costs" and are taken into account on the synthetic account 25 "General production costs". General business expenses are accounted for on account 26 "General business expenses" and are included in the cost of production under the same item.

These accounts are active, collective and distributive. The debit of the accounts during the month reflects the costs, the credit is the write-off of costs to production accounts. At the end of the month there are no balances on these accounts.

For these costs, a unified cost control methodology has been established: for each type, a planned estimate is compiled with a division by articles, analytical cost accounting is carried out by articles in accordance with the established nomenclature, actual costs by articles are compared with estimates and deviations are recorded.

These expenses are characterized by some differences. Thus, the costs of maintaining and operating equipment are considered conditionally variable, i.e., depending on the volume of production, and shop and general factory costs are conditionally fixed, i.e., not dependent on the volume of production. In addition, as part of general business expenses, the amount of many of them is regulated by the state.

A separate sub-account of account 25 "General production costs" takes into account the costs of maintaining and operating machinery and equipment. For analytical accounting of expenses for the maintenance and operation of equipment, cost accounting sheets for workshops (f. No. 12) are used, which are opened for each workshop separately. An entry in the statement is made on the basis of primary documents and development tables for the distribution of materials, wages, services of auxiliary industries, the calculation of depreciation of fixed assets, depreciation of the IBE and transcript sheets for other cash costs reflected in the order journals.

At the end of the month, the costs for the maintenance and operation of equipment are written off to accounts 20 "Main production" and 28 "Marriage in production" (for correctable defects) and distributed between individual types of products and work in progress in proportion to the standard rates for the maintenance and operation of equipment. If there are no estimated rates, the costs of maintaining and operating the equipment are distributed among the types of products in proportion to the amount of the basic wages of production workers.

The distribution of indirect costs between the objects of calculation is carried out in several ways: in proportion to the basic wages, standard or planned costs, estimated (standard) rates for the maintenance and operation of equipment, mass and volume of products, the number of man-hours worked by workers, the number of machine hours of equipment operation and etc. When choosing a method for distributing indirect costs, an organization must take into account the specifics of its work, including the level of mechanization and automation of individual units, the qualifications of accounting workers, etc.

On another sub-account of account 25 "General production costs", they keep records of the costs of servicing, organizing and managing a structural unit. Analytical accounting of the second part of overhead costs is carried out for each workshop separately in the cost accounting sheet of the workshops. After a month, collected in the statement f. No. 12, expenses are debited to accounts 20 "Main production" and 28 "Marriage in production".

Separate accounting of expenses for the maintenance and operation of equipment and other overhead costs in small organizations can be abandoned. The organization itself establishes the nomenclature of items of overhead costs with the allocation of the most significant. It is advisable to assign these costs to cost centers and responsibility centers to strengthen cost control.

Expenses common to the entire organization are accounted for on an active synthetic account 26 "General expenses". Analytical accounting is carried out under separate articles, grouped in four sections:

A. The cost of running the organization.

B. General business expenses.

B. Fees and deductions.

D. General factory unproductive expenses.

Analytical accounting of general business expenses is carried out in the statement of accounting for general business expenses, deferred expenses and non-production expenses (f. No. 15). The statement is compiled on the basis of primary documents for the distribution of materials, wages, services of auxiliary production, calculation of depreciation of fixed assets, depreciation of the IBE and transcript sheets for other cash costs. At the end of the month, general business expenses are distributed and written off to the main, auxiliary and non-industrial production and farms and other cost accounts.

For the distribution of overhead and general business costs, special statements of their distribution are compiled. In industrial organizations, general production and general business expenses are distributed among the objects of calculation in proportion to the amount of the basic wages of production workers. The write-off of general business expenses for their intended purpose is reflected in the journal-order form of accounting in journal-orders 10 and 10/1 and is documented in accounting entries:

Dt account 20 "Main production" - for the amount of expenses related to the main production;

Dt account 23 "Auxiliary production" - for the amount of expenses related to auxiliary production;

Dt account 63 "Calculations on claims" - for the amount of expenses due to be received from suppliers in compensation for losses from downtime but external reasons;

Dt account 80 "Profit and loss" - for the amount of expenses incurred by enterprises as a result of a temporary stoppage of production, etc.;

Kt of account 26 "General expenses".

Many types of costs as part of general business and general production expenses are limited by duly approved limits, norms and standards for taxation, cost control and other purposes. These are travel expenses, hospitality expenses, expenses for training and retraining of personnel, etc.

For travel expenses, in accordance with the letter of the Ministry of Finance of the Russian Federation dated May 27, 1996 No. 48, payment for renting a dwelling is reimbursed to a seconded worker at actual expenses confirmed by relevant documents, but not more than 145 rubles. per day (in the absence of supporting documents - 4.5 rubles per day), daily allowance - 22 rubles. for each day of travel. These limits came into effect on June 1, 1996. Costs for the use of bedding on trains are reimbursed at actual costs, confirmed by relevant documents.

These expenses are also reflected on account 25 "General production expenses".

Representation expenses are the expenses of organizations for the reception and servicing of representatives of other organizations who arrived for negotiations in order to establish mutually beneficial cooperation, as well as participants who arrived at meetings of the council (board) of the organization and the audit commission. Representation expenses are recognized by the tax authorities within the limits approved by the council (board) of estimates for the reporting year. The total amount of expenses according to the estimate and the actual expenses should not exceed the maximum amounts calculated according to the standards established by the Ministry of Finance of the Russian Federation.

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 reception, invited persons, participants from the organization, expenses.

Enterprises must determine the specific procedure for spending funds on representation, their documentation and control, including the establishment of a circle of persons related to this side of the organization's activities. Expenses for which it is impossible to provide supporting documents (visiting a buffet in the theater, etc.) are taken into account according to acts or memorandums, with the decision of the administration of the organization to take them into account.

Representation expenses are reflected in account 26 “General expenses” from the credit of accounts 10 “Materials”, 70 “Settlements with personnel for wages”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”, etc. expenses are included in the cost of production without VAT.

It should be borne in mind that hospitality expenses are normalized not only depending on the volume of sales of products, but also taking into account the rank of the delegation members. On May 27, 1996, the Ministry of Finance of the Russian Federation established the following norms for expenses per person: payment for food per day - up to 85 rubles; payment for breakfast, dinner, lunch associated with the official reception, depending on the rank of the participants - from 95 to 115 rubles; buffet service - up to 5 rubles; cultural services - up to 12 rubles; household services and other expenses - up to 4.7 rubles; purchase of souvenirs - 45 rubles. for members of the delegation and 76 rubles. for the head of the delegation; salary of translators - up to 24 rubles.

The norms and procedure for reimbursement of expenses when sending employees of organizations to perform installation, adjustment, construction work, to advanced training courses, as well as for the mobile and traveling nature of work, for the production of work on a rotational basis and field work, for permanent work on the road are regulated by the Ministry of Labor of the Russian Federation.

Accounting for losses from marriage . One of the reserves for increasing labor productivity and profitability of production is the prevention of losses from marriage and alterations of poor-quality work (services, manufactured products). Meanwhile, it must be admitted that accounting for marriage is one of the insufficiently developed issues and is far from being carried out at all enterprises.

The basis for accounting for losses from marriage is the act of marriage.

The article “Losses from marriage” is, as a rule, only in accounting calculations. Marriage is considered to be products and semi-finished products that do not meet the established standards, specifications or contracts in terms of quality. Depending on the nature of the defects found during the evaluation of finished products or semi-finished products, the marriage is divided into correctable and irreparable (final).

Employees of the technical control department, when detecting a marriage, make appropriate marks in the primary documents for recording production. An irreparable marriage is formalized by a marriage certificate or a marriage record, in which several facts of marriage are recorded. The act is drawn up by an employee of technical control, a foreman and a shop manager and transferred to the accounting department, where the cost of marriage is calculated. The act is approved by the head of the organization, who decides on the procedure for writing off losses from marriage (at the expense of the perpetrators or at the expense of production).

The cost of internal final marriage consists of the actual costs for the established items of expenditure, with the exception of the costs for items: "Costs for the preparation and development of production"; "General running costs"; "Loss from marriage"; "Other operating expenses". With a large range of products, marriage is usually estimated based on the planned or standard cost.

The cost of a repairable marriage is determined based on the cost of raw materials, materials and semi-finished products spent on repairing the marriage, the wages of workers involved in repairing the marriage, deductions for social needs and the corresponding share of overhead costs. Losses from an internal correctable marriage are determined by subtracting from its cost the amounts that are withheld from the perpetrators.

If suppliers of raw materials, materials and semi-finished products are at fault, the cost of internal final and correctable defects also includes the share of general factory expenses in percentage terms according to the approved plan and wages accrued for operations until the discovery of the final defect or until the completion of the correctable defect.

The cost of an external defect consists of the production cost of the rejected product, the cost of purchasing this product by customers, the transportation costs for replacing the rejected product, or the cost of the consumer to correct the rejected product. Fines that are paid to buyers for the supply of defective products are charged to the Profit and Loss account and are not included in the cost of losses from defects.

Synthetic accounting of losses from marriage is kept on the active account 28 "Marriage in production". The debit of this account reflects the costs of correcting partial defects (from the credit of accounts 10 “Materials”, 70 “Settlements with personnel for wages”, etc.), as well as the cost of the final marriage (from the credit of the corresponding production account).

Losses from marriage are debited from the credit of account 28 "Marriage in production" to the debit of various accounts, depending on the reasons for the marriage and the procedure for compensating losses:

account 70 “Settlements with personnel for wages” - if the marriage occurred through the fault of the workers;

account 63 “Settlements on claims” - if the marriage occurred due to the fault of suppliers of poor-quality raw materials and materials;

account 10 "Materials" - for the cost of rejected products at the price of possible use;

of the corresponding production account, if unrecovered losses from marriage are charged to the cost of finished products.

Analytical accounting of losses from marriage is carried out in the context of workshops, by type of product and expense item.

Accounting for losses from downtime and other production costs . Downtime can be caused by various reasons: internal (that is, due to the fault of the enterprise), external (due to the fault of suppliers of raw materials and materials, due to a power outage, water supply, etc.), natural disasters.

Downtime is drawn up with simple sheets, indicating the downtime, the reasons due to workers for a simple amount of wages and other necessary information,

Losses from downtime for internal and external reasons include the remuneration of workers for downtime, social contributions, the cost of raw materials, materials, fuel and energy unproductively spent during this time. Losses from downtime for internal reasons are taken into account under the item "General production costs".

The composition of losses from downtime for external reasons includes an appropriate share of overhead costs. If these losses are not recoverable, they are attributed to the guilty organizations or to general business expenses. Losses from downtime caused by natural disasters are written off as a decrease in the profits of the organization.

The item "Other production expenses" takes into account expenses that are not included in any of the specified cost items. These are the costs of warranty service and repair of products sold with a guarantee, deductions for technical promotion costs, etc. Other production costs are directly attributed to the cost of the corresponding types of products. If this is not possible, the costs are distributed among all of them in proportion to their production cost.

Accounting, evaluation and inventory of work in progress . When calculating the cost of production, the costs of the reporting month are adjusted for the difference in the cost of work in progress at the beginning and end of the month, i.e., the costs of the reporting month are added to the cost of work in progress at the beginning of the month and the cost of work in progress at the end of the month is subtracted.

Work in progress includes products that have not passed all stages of the production process, as well as incomplete products that have not passed tests and technical acceptance.

The volume of work in progress is determined by the following methods: weighing, piece counting, volumetric measurement, conditional recalculation, according to batch accounting.

The balance of work in progress at the end of the reporting period in mass and serial production can be estimated in the balance sheet at the standard or planned production cost (full or incomplete, depending on the procedure for writing off general business expenses), by direct expense items, as well as by the cost of raw materials, materials and semi-finished products. With a single production, work in progress is reflected in the balance sheet at actual production costs.

FEATURES OF COST ACCOUNTING FOR THE MAIN AND AUXILIARY PRODUCTION AT SMALL ENTERPRISES

In small enterprises, with the help of accounts, which serve to record the costs of production, information is collected and summarized, and production and related business processes are monitored.

The main purpose of such accounts is to identify production costs and ensure control over the formation of the actual cost of production.

To improve efficiency, as part of the synthetic account 20 "Main production" for small businesses in the working Chart of Accounts, it is recommended to provide the following sub-accounts:

20-1 "Main production";

20-2 "Auxiliary production";

20-3 "Preparation and development of production of new types of products";

20-4 "Marriage in production";

20-5 "Non-capital works".

To summarize information on the costs of the main production, subaccount 20-1 “Main production” is intended. The debit of this sub-account reflects direct costs directly related to the production of products (performance of work, provision of services), as well as the costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, the costs of preparing and developing production and loss from marriage.

The credit of subaccount 20-1 reflects the amount of the actual cost of completed production (work performed, services rendered).

Analytical accounting for this sub-account is carried out by cost items, types of products and its individual items.

At small enterprises, the main production cannot function without auxiliary and service industries. It needs to be serviced by various types of energy; transport service; repair of fixed assets and intangible assets; production of tools, dies, spare parts, building parts and structures; extraction of stone, gravel, sand and other materials; logging, sawing wood, etc.

By the nature of the technological process, auxiliary and ancillary industries are divided into simple and complex.

Downtime consists of one stage, characterized by technological continuity and mass production of homogeneous products (for example, gravel mining, electricity generation, steam, solution preparation, etc.).

Calculating the cost of production in complex industries, as a rule, is organized according to the redistribution-normative method. At the same time, analytical accounting is carried out for individual production stages (phases) and cost items.

So, in woodworking industries, two redistributions are practiced: sawing wood and manufacturing joinery and wooden structures. There are four stages in the production of red brick

- extraction and preparation of clay (raw), molding and drying, firing.

Work-in-progress here consists mainly of semi-finished products of own production (processing) and is valued at actual cost.

In ancillary industries, the order-by-order method is also used, in which the object of calculation is a separate order (for the overhaul of an inventory object, etc.).

Work in progress under the order accounting method is valued at the planned cost, based on the percentage of technical readiness of the order.

In industries that produce heterogeneous products, cost accounting is carried out according to the items of the approved cost range as a whole for auxiliary production. Then these costs are distributed by type of product using conditional coefficients.

Finished products of auxiliary and ancillary industries are accounted for according to the production sheet, acts, waybills, delivery notes, orders, etc. It is transferred to the main production at the actual cost, and the products of auxiliary and ancillary industries sold to the side are at contract prices or tariffs.

Sub-account 20-2 "Auxiliary industries" is used by auxiliary and auxiliary industries to summarize information on costs and output.

The debit of sub-account 20-2 reflects direct costs associated directly with the release of products, as well as indirect costs associated with the management and maintenance of auxiliary production and losses from marriage.

The credit of subaccount 20-2 reflects the amount of the actual cost of completed production (work performed, services rendered). These amounts are debited from sub-account 20-2 to the debit of accounts:

20-1 "Main production" - when selling products to the main production;

46 "Sale of products (works, services)" - when performing works and services for third-party organizations.

The balance of sub-account 20-2 at the end of the month shows the cost of work in progress.

CONSOLIDATED COST ACCOUNTING

Consolidated accounting of production costs in the journal-order form of accounting is carried out in the journal-order No. 10, which is compiled on the basis of the final data of the cost accounting records of workshops (form No. 12), accounting for the costs of service industries and farms (form No. 13), accounting losses in production (form No. 14), accounting for general business expenses, deferred expenses and non-production expenses (form No. 15), etc. The listed statements are compiled on the basis of statements of distribution of raw materials and materials, wages, services of auxiliary industries, depreciation calculations deductions, transcripts for other cash expenses.

Consolidated cost accounting is organized according to a non-semi-finished or semi-finished option. According to the non-semi-finished option, they are limited to accounting for costs for each workshop, the movement of semi-finished products is not reflected, and control over their movement from workshop to workshop is carried out by the accounting department according to operational accounting data in physical terms. The cost of semi-finished products after each redistribution is not determined - the cost of the finished product is calculated.

According to the semi-finished version, the movement of semi-finished products from workshop to workshop is recorded in accounting records, the cost of semi-finished products is calculated after each redistribution. This accounting option allows you to identify the cost of semi-finished products at various stages of processing and provides more effective control over the process of forming the cost of production.

To maintain a consolidated accounting for production costs, a statement of consolidated accounting for production costs is used.

With the Chart of Accounts of 1991, you can use the method of grouping and writing off production costs, which provides for the division of costs into variables, conditionally variable and conditionally fixed, and the calculation of the incomplete (partial) production cost of products. Variable costs are taken into account on calculation accounts 20, 23 and 29. Conditionally variable costs are preliminarily taken into account on account 25, and then written off to accounts 20 and 23. Conditionally fixed costs in terms of production costs are taken into account on account 26, and in terms of commercial costs - on account 43 "Selling expenses". At the end of the reporting period, semi-fixed costs are written off from accounts 26 and 43 to the debit of account 46 "Sales of products (works, services)".

With this method of grouping and writing off production costs, accounts 20, 23, 29 reflect the incomplete production cost of products (there are no general business expenses). At the end of the reporting period, the incomplete actual cost of production is debited from the credit of accounts 20, 23 and 29 to the debit of accounts 40, 37 and other accounts. It follows from this that finished products, shipped goods and work in progress will also be reflected in accounting and reporting at part cost.

When using the new methodology, the system of accounting for production costs and calculating the cost of production becomes closer to the "direct costing" system, which is used in countries with developed market economies.

ACCOUNTING BY RESPONSIBILITY CENTERS

The responsibility center is understood as a part of the organization for which it is advisable to collect and summarize accounting information about its activities. This is done in order to quickly control the costs and results of the activities of the centers, to evaluate the activities of managers. Such an accounting and control system can be implemented provided that the scope of responsibility of each manager is clearly defined.

There are three types of responsibility centers: cost center, profit center and investment center. The cost center controls only costs. The main goal of the manager of this center is to minimize the cost of production. The totals are evaluated on the basis of a comparison of the estimate and the actual cost report.

The profit center controls costs and revenues (revenue). The manager of this center controls costs, sales volume and the selling price (external or transfer). The activity of the center is evaluated according to the reporting, compiled according to the form of the profit and loss statement of the organization.

The Investment Center controls costs, revenues and capital investments. Investment centers are created, as a rule, in large structural divisions of organizations. To assess the activities of these centers, additional indicators of return on assets, the effectiveness of capital investments and the use of profits are used.

Management accounting tools for responsibility centers - estimates and reports. The estimate for the responsibility center should contain data on the expected costs for a certain volume of production or amount of work for a certain period. All costs must be assigned to certain departments and specific employees.

In addition to the usual estimates with this system, it is advisable to use flexible estimates that allow you to recalculate the expected costs for the actual volume of production. It must be borne in mind that for variable costs, the dependence of costs on the volume of production is directly proportional. For conditionally variable costs, their dependence on the volume of production is expressed by the dependence coefficient, which can be calculated by correlation methods. Fixed costs are assumed to be independent of the volume of production.

It is advisable, when using flexible estimates, to show the costs according to the estimate in the reports for each controlled item of expenditure; costs adjusted for actual volume; actual expenses; deviations of actual expenses from expenses according to the estimate and from the adjusted value. In the report for the enterprise, in addition to the controlled costs for the enterprise, they provide data on the costs for each workshop. In the report for the shop, in addition to the controlled costs for the shop, data are provided for the sections.

Profit center reports should include profit-generating metrics—sales volume, cost of production, selling expenses, operating expenses—as well as deductions from profits and various profit measures.

We talked in separate consultations about the features of accounting, as well as about. In this material, we will dwell in more detail on typical accounting entries for accounting for production costs.

Synthetic and analytical cost accounting for production

Synthetic and analytical accounting of production costs is carried out in accordance with the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n and the provisions.

Synthetic cost accounting for production provides summary information on the total amount of costs taken into account depending on their nature and place of occurrence in synthetic accounts. Analytical cost accounting for production details information on costs in terms of items, cost elements and specific accounting objects (for example, types of products), whose cost is collected as part of a synthetic account.

Cost transactions

The reflection of costs in accounting is carried out according to the general principle: in the debit of cost accounting accounts (accounts 20-29), the corresponding expenses are taken into account depending on their nature:

Operation	Debit accounts	Account credit
Materials written off to expenses	20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 29 "Serving industries and hosts"	10 "Materials"
Wages paid to employees		70 "Settlements with personnel for wages"
Accrued insurance premiums on the wages of employees		69 "Calculations for social insurance and security"
Accrued depreciation of fixed assets		02 "Depreciation of fixed assets"
Amortization of intangible assets accrued		05 "Amortization of intangible assets"
Works and services of third parties accepted		60 "Settlements with suppliers and contractors"
Expense report approved		71 "Settlements with accountable persons"
Semi-finished products of own production were released	21 "Semi-finished products of own production"	20
General production costs written off to production costs	20	25
Written off general business expenses on the cost of production	20	26
General business expenses are written off directly to the sales account	90 "Sales"	26
Rejection detected in the main production	28	20
Written off losses from marriage	20	28
Finished products released	43 "Finished products"	20

Production costs in the balance sheet

Accounts 25 and 26 do not have a balance at the end of the month, the balance of other cost accounts (except for accounts 21 and 28), recognized as work in progress, as well as the balances of semi-finished products of own production (account 21) and losses from marriage not written off at the reporting date (account 28) are reflected in the asset balance in the line "Inventories" (

The main purpose of the economic activity of a commercial organization is to generate income.

In accordance with paragraph 1 of article 2 of the Civil Code, entrepreneurial activity is:

• independent,
• carried out at your own risk,

activities aimed at systematically profiting from:

• property use,
• sales of goods,
• performance of work,
• provision of services,

persons registered in this capacity in the manner prescribed by law.

At the same time, in order to determine the financial result of the company's activities, it is necessary to correctly record the business operations of the organization.

One of the most difficult objects of accounting are production operations. Accounting for costs related to the cost of manufactured products (works, services) is necessary to form the final indicators of the company's production activities.

These types of activities include:

• industrial production,
• food production,
• agricultural production,
• transport services,
• construction, many other types of production, provision of services, performance of work.

To make management decisions aimed at increasing profits and aimed at:

• efficient use of production resources,
• reduction in the cost of production,

timely and complete calculation * of production costs is necessary.

*A cost estimate is a monetary calculation of the cost of producing one or more units of a product.

Currently, the procedure for accounting for production costs is regulated by many regulatory documents. Among them:

• PBU 10/99 “Expenses of the organization,
• PBU "On accounting and financial reporting in the Russian Federation",
• Chart of accounts for financial and economic activities of organizations and instructions for its use,
• other regulatory documents.

Unfortunately, all these documents do not give a clear idea of ​​the procedure for maintaining accounting for production operations and do not take into account the specifics of various types of production activities.

Most of the industry-specific instructions for accounting for production costs were developed in accordance with the Regulation "On the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services) and on the procedure for the formation of financial results taken into account when taxing profits" (approved by Resolution No. 552 of 05.08.1992), which is not applied from the moment Chapter 25 of the Tax Code comes into force.

At this time, companies have to independently develop an accounting procedure for production costs, which must be fixed in the accounting policy of the organization for accounting purposes.

At the same time, in accordance with the Letter of the Ministry of Finance of 29.04.2002. No. 16-00-13/03:

“Until the completion of work on the development and approval by ministries and departments of the relevant industry regulations on the organization of accounting for production costs, calculation of the cost of products (works, services) in accordance withProgramreforming accounting, as before, organizations should be guided by the current industry instructions (instructions), taking into account the requirements, principles and rules for the recognition of indicators in accounting, disclosure of information in financial statements in accordance with those already adopted in pursuance of the specifiedProgramsregulatory documents on accounting.

In our article, we will consider the basic principles and some features of accounting for production activities at the present time.

GENERAL PRINCIPLES OF ACCOUNTING FOR PRODUCTION OPERATIONS

For accounting purposes, the costs associated with the production of products, the performance of work, the provision of services, are related to the costs of ordinary activities (clause 5 of PBU 10/99).

In accordance with clause 7 of PBU 10/99, expenses for ordinary types of production activities are made up of expenses:

• Purchase related:
• raw materials,
• materials,
• goods,
• other inventories.

• Arising directly in the process of processing inventories for the purposes of:
• product manufacturing,
• performance of work,
• provision of services,

and their sales.

When forming expenses, it is necessary to group them according to the following elements:

• material costs;
• labor costs;
• deductions for social needs;
• depreciation;
• other costs.

Note:When organizing accounting of expenses by cost items, it is necessary to establish and fix in the accounting policy for accounting purposes a list of cost items (clause 8 PBU 10/99).

According to the methods of attributing costs to the cost of products, works, services, the costs of the organization are divided into:

• direct (basic),
• indirect (overhead).

Direct costs include those costs that are directly related to the production of a certain type of product (work, service).

These costs are the costs of:

• Depreciation of production equipment,
• raw materials and materials from which products are made,
• semi-finished products of own production,
• wages of workers directly involved in production processes, in the case when it is possible to determine which product the employee is engaged in the production of.

In addition, direct costs include costs associated with auxiliary production and service farms.

Indirect costs include costs that are not directly related to the production of specific products (works, services).

Indirect costs are general production and general business expenses. Such expenses can be:

• OS depreciation,
• wages of employees who are either not involved in production processes at all, or in the case when it is impossible to distinguish for which specific types of products the labor of employees was used,
• Communal expenses,
• rental costs for premises and equipment
• other general production and general business expenses.

Since the composition of direct and indirect costs, as well as the procedure for attributing them to the cost price, each organization determines independently, in the accounting policy in the section "Cost Accounting Procedure" for example, the following provisions can be fixed:

1. Production costs are accumulated on account 20 "Main production" with analytical accounting by types of nomenclature, types of production costs, divisions.

2. General production costs are accumulated on account 25 "General production costs" and at the end of the month are written off to account 20 "Main production" with the distribution of costs by types of nomenclature.

3. Direct costs associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis, or being a necessary component in the production of goods (performance of work, provision of services);
• The cost of semi-finished products of own production used in production;
• The cost of finished products used in production;
• General production expenses.

4. General production costs associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used for general production purposes;
• Depreciation deductions for fixed assets for production and general production purposes;
• Depreciation deductions for intangible assets for production and general production purposes;
• The cost of purchased goods and finished products used in production;
• Expenses for work and services of third-party organizations of a production and general production nature;
• Labor costs of the main production personnel with deductions for insurance premiums;
• Deferred expenses in the part related to general production expenses.

5. Work in progress in mass and serial production is reflected in the balance sheet:

• according to the standard (planned) production cost (in accordance with paragraph 64 of the Regulation on accounting and reporting).

6. The distribution of overhead (indirect) expenses accounted for in the debit of account 25 "General production expenses" is carried out in proportion to:

• proceeds from the sale of products (works, services), goods.

7. Administrative expenses accounted for in the debit of account 26 "General business expenses" at the end of the reporting period:

• are not distributed among the objects of calculation and are debited directly to the debit of account 90 “Sales of products (works, services)” as conditionally permanent ones with distribution between product groups in proportion to the share of sales proceeds (in accordance with the Chart of Accounts).

8. Selling and administrative expenses are recognized in the cost of sold products, goods, works, services (in accordance with clause 9 of PBU 10/99 and the Chart of Accounts):

• fully in the reporting year of their recognition as expenses for ordinary activities, with the exception of expenses related to the receipt of income in the future;
• expenses relating to the receipt of income in future periods are accounted for as expenses of future periods and are written off at the time of the occurrence of the income to which they were directed;
• the decision to classify commercial and administrative expenses as deferred expenses, as well as to write them off as current expenses, is made by the organization independently.

In accordance with paragraph 17 of PBU 10/99, expenses are subject to recognition in accounting regardless from the intention to receive proceeds, other or other income and from the form of the expenditure (monetary, in-kind and otherwise).

Both direct and indirect costs for accounting purposes are recognized in the reporting period in which they occur. .

At the same time, expenses are recognized on the basis of primary accounting documents:

• drawn up according to unified forms,
• containing the mandatory details provided for in paragraph 2 of Article 9 of the Law "On Accounting" dated 21.11.1996. No. 129-FZ.

In accordance with the Chart of Accounts, the costs associated with the production of products are recorded on account 20 "Main production".

METHODS FOR CALCULATING PRODUCTION COSTS

When organizing production accounting, you can use the following methods (or combinations thereof) of costing:

• custom,
• crosswise
• boiler room.

ORDER METHOD applies to:

• small batch production,
• "custom" (single) production,
• performance of work under work contracts (paid services);
• production of technically complex products (shipbuilding, aviation industry, etc.);
• production of products with a long production cycle (construction, power engineering, etc.).

When using the order-by-order method, costs are taken into account in accordance with the estimate (calculation) drawn up for a specific order or group of homogeneous orders.

For each order (group of orders), an estimate is formed (a calculation card is compiled). The organization independently develops forms of estimates and calculation cards and approves them in its accounting policy.

The estimate (calculation card) should contain:

• name and description of products, production services (works),
• a list of raw materials, materials, other costs necessary to fulfill the order.

Costs for each order are recorded as the item progresses through the stages of production.

With the order method, account 20 records the costs for each open order separately.

Direct costs, which are directly related to the execution of the order, are reflected in the debit of account 20 in correspondence with the expense accounts. This is done by wiring:

Debit bills 20accounts 10/60/70/68/69/pr.

The direct costs for fulfilling order No. 3 for Fluger LLC are reflected (raw materials and materials, services of third-party organizations related to the fulfillment of the order, remuneration of production workers, etc.).

Costs taken into account account25 bills 20"Primary production".

Costs taken into account account26 bills 20 accounts 90.2

At the same time, these costs are distributed for each order in proportion to the cost distribution base. The selected distribution base must be fixed in the accounting policy for accounting purposes (clause 7 PBU 1/2008).

You can choose one of the following distribution methods:

1. Issue volume- distribution in proportion to the volume of products released in the current month and services rendered, expressed in quantitative meters.
2. Planned production cost- distribution in proportion to the planned cost of products released in the current month, services rendered.
3. Salary- distribution in proportion to the cost of wages of the main production workers.
4. Material costs- distribution in proportion to material costs, reflected in the items of production costs, as material costs.
5. Direct costs- distribution in proportion to direct costs
   • costs of main and auxiliary production for accounting,
   • direct expenses of the main and auxiliary production, general production direct expenses for tax accounting;
6. Selected direct cost items- distribution in proportion to all direct costs by cost items.
7. Revenue- distribution in proportion to the proceeds from each type of product (work, service).

For general production and general business expenses, you can choose the method of distribution with detailing to the unit and cost item. This is required when for different types of expenses it is necessary to use different methods of distribution.

Similarly, you can establish a general distribution method for all expenses recorded in one account or for one unit.

The assignment of indirect costs to the cost of production is reflected in the posting:

Debit bills 20"Main production" Credit accounts 25 (26)

Taken into account as part of the production costs for the execution of order No. 3 for OOO Fluger general production (general business) expenses.

VERTICAL METHOD used to account for the cost of production, in which finished products are manufactured by processing raw materials (materials) in several stages.

When the structure of production is organized in such a way that each redistribution is carried out by a separate workshop (division), the cost price is determined for each production unit.

The object of costing in the perepredelnoy method can be both finished products and semi-finished products manufactured at each technological stage.

The progressive method is used in any production processes in which groups of constantly recurring technological operations can be distinguished (food production, oil refining and chemical industries).

Accounting for material costs is organized in such a way as to ensure control over the use of materials in production, for this the following can be used:

• feedstock balances,
• calculation of the output of the product or semi-finished products, marriage, waste.

Semi-finished products obtained in one stage serve as the starting material in the next stage. In this regard, there is a need to evaluate them and transfer them in value terms to the next stage, i.e., a semi-finished version of the consolidated accounting for production costs.

Evaluation of semi-finished products of own production is also necessary because they can be sold as finished products to enterprises.

For own production, semi-finished products are transferred from one stage to another at the actual cost. In many industries, valuation is accepted in the settlement prices of the enterprise.

Cost accounting is organized by technological stages. This allows you to determine the cost of a semi-finished product and ensure internal cost accounting, in other words, organize accounting for cost centers and cost responsibility centers.

The costs for the balance of work in progress at the end of the month are distributed on the basis of inventory at the planned cost of the corresponding stage.

The costs of raw materials and materials are reflected on the basis of limit-fence cards (form No. M-8) or invoice requirements (form No. M-11).

This is done by wiring:

Debit bills 20"Main production" Credit accounts 10/21/60/70/68/pr.

Direct production costs are reflected (raw materials and materials, semi-finished products, services of third-party organizations related to production, wages of production workers, etc.).

Costs taken into account account25 "General production expenses", debited monthly bills 20"Primary production".

Costs taken into account account26 "General expenses", debited monthly or debited bills 20"Main production", or in debit accounts 90.2 in accordance with the approved accounting policy.

All costs collected in the debit of account 20 form the cost of finished products. When the finished product is released to the warehouse, the cost is reflected in the credit of this account in correspondence with the finished product accounts.

At the same time, the procedure for accounting for the release of finished products for each redistribution, order, process depends not only on the method of accounting for production costs, but also on the options for its assessment:

Using account 40. In this case, the planned cost price is indicated in the debit of account 43 “Finished products”;

Without using account 40 "Output of products (works, services)". In this case, the debit of account 43 "Finished products" indicates the actual cost.

In the first case, within a month, as the finished product is released from the workshops to the warehouse, the products are accounted for at the standard cost.

This is done by wiring:

Debit accounts 43"Finished products"Credit bills 40"Issue of products (works, services)"

The normative cost of finished products produced and credited to the warehouse is reflected.

At the end of the month, the actual cost of production is determined. It is reflected in the debit of account 40. At the same moment, deviations of the actual cost from the standard are determined and written off.

In this case, the wiring is done:

Debit bills 40“Output of products (works, services)” Credit bills 20"Primary production"

Finished products are credited at actual cost;

Debit accounts90.2 subaccount "Cost of sales"Credit bills 40"Issue of products (works, services)"

The amount of negative deviation was written off by the method "red side"(excess of the standard cost of manufactured products over the actual one);

Debit accounts90.2 subaccount "Cost of sales"Credit 40 "Issue of products (works, services)"

The amount of the excess of the actual cost of manufactured products over the normative was written off.

In the case when account 40 is not used, the actual production cost is taken into account immediately on account 43 in correspondence with the production cost accounts.

This is done by wiring:

Debit accounts 43"Finished products" Credit bills 20"Primary production"

Finished products are credited at actual cost.

When using the planned cost accounting method, the cost of products (works, services) is formed on the basis of the cost rate for each type of manufactured product.

The planned price is determined in advance with the participation of the technological services of the organization.

Based on these norms, normative calculation cards are compiled.

In the course of production, costs are taken into account according to established norms.

At the same time, the accounting policy must establish whether the organization will form the actual cost of finished products and work in progress, or will reflect them at the planned cost.

Regardless of the method of costing, at the end of the month account 43 “Finished products” reflects the actual cost of all manufactured products.

Direct and indirect costs during the month are collected on account 20 "Main production".

That part of the costs that is not included in the cost of finished products (debit balance on account 20 at the end of the month) is the cost of work in progress.

The actual cost of a unit of finished products transferred to the warehouse for the reporting month is determined as:

Actual cost per unit of finished product = (The sum of actual costs for the production of finished products for the month, including work in progress at the beginning of the month - The actual cost of work in progress at the end of the month) / Number of finished products.

If the organization keeps track of costs at the planned cost, then the amount of actual costs for the production of products is determined as:

The amount of actual costs for the production of finished products for the month (taking into account the cost of work in progress at the beginning of the month) = The amount of costs at the norms for the month + (or "-") The amount of deviations for the month - The actual cost of work in progress at the end of the month.

The actual cost of work in progress in the planned cost accounting is calculated by the formula:

The actual cost of work in progress at the end of the month = The cost of work in progress at the end of the month according to the norms +/- The amount of deviations for the month.

The total cost of finished products transferred to the warehouse for the reporting month is calculated by the formula:

The total cost of finished products = Unit cost of finished products * The number of finished products delivered to the warehouse of the organization per month.

BOILER METHOD accounting for production costs is carried out for all production as a whole.

Its information content is minimal: accounting can provide information only about how much the organization cost to produce all products.

Therefore, the boiler method of calculating the cost of production is the least common.

This method is convenient for small enterprises or for industries where homogeneous products are produced - the so-called mono-product industries (for example, in the coal mining industry for calculating the cost of coal or shale in individual mines or cuts).

There is no need for any analytical accounting in such cases. The cost of a unit of production in boiler accounting is calculated as the quotient of dividing the entire amount of costs incurred during the period by the volume of goods produced in natural terms (by the number of units of production).

Direct costs directly related to the production process are reflected in the debit of account 20 in correspondence with the expense accounts. This is done by wiring:

Debit bills 20"Main production" Credit accounts 10/60/70/68/69/pr.

Direct costs of production are reflected (raw materials and materials, services of third-party organizations, wages of production workers, etc.).

Costs taken into account account25 "General production expenses", debited monthly bills 20"Primary production".

Costs taken into account account26 "General expenses", debited monthly or debited bills 20"Main production", or in debit accounts 90.2 sub-account "Cost of sales" in accordance with the approved accounting policy.

In accounting and tax accounting, the procedure for recognizing production costs may vary. In particular, differences arise if:

• certain types of income and expenses that are reflected in accounting are not taken into account (are taken into account partially) when calculating income tax;
• certain types of income and expenses are recognized in accounting and tax accounting at different times;
• to calculate income tax, the organization applies the cash method, etc.

In this case, permanent or temporary differences arise in accounting, determined in accordance with PBU 18/02.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of IA "Clerk.Ru"