However, probably due to the revision of the functions of the Ministry of Finance of Russia, the development of the document was discontinued.

Due to the absence of currently valid recommendatory documents on accounting for the costs of manufacturing products, works, services, it was decided to include the draft Methodological Recommendations on accounting for the costs of manufacturing products, works, services in the Info-Law to enable specialists to apply it in a reference mode, in terms of not contradicting current legislation.

See also Decree of the Government of Russia dated 05.08.1992 No. 552 "On approval of the Regulation on the composition of costs for the production and sale of products (works, services) included in the cost price ..." (Abolished. Should be applied as a guide).

Information about the continuation of development
document is missing.

accounting for the cost of manufacturing products, works, services

I. General Provisions

1. These Methodological Recommendations have been developed in accordance with the Accounting Regulations "Organization Expenses" PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 33n (registered with the Ministry of Justice of Russia on May 31, 1999, registration number 1790), and determine the procedure for commercial organizations (except for credit and insurance organizations) accounting for the costs of manufacturing products and selling them, selling goods, performing works, rendering services, calculating the cost of products (works, services).

2. The purpose of accounting for production costs is to form an information and analytical base for managing the production activities of an organization, which includes the information necessary to identify financial results from the organization's normal activities for the reporting period, as well as to make decisions on cost management (determine (self) the cost of finished products ( by its types, groups, product units, etc.), work performed, services rendered (by their types, groups, etc., data for assessing and analyzing the implementation of planned indicators, to determine the economic efficiency of organizational and technical measures for the development and improvement of production , for economically sound forecasting and achievement of other goals of the organization's management.

3. On the basis of these Methodological Recommendations, organizations in accounting organize the accounting of expenses by cost items, the list of which is determined independently, as well as by economic elements, develop internal regulations, instructions, other organizational and administrative documents necessary for the proper organization of accounting for production costs and calculating the cost of products (works, services).

4. Costs do not include amounts that do not meet the requirements for recognizing expenses in accordance with the Accounting Regulations "Organization Expenses" (PBU 10/99), approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 33n (registered with the Ministry of Justice of Russia on May 31 1999, N 1790).

The costs that form the costs of manufacturing products and selling them, performing work and providing services are included in the formation of costs of the reporting period to which they relate. If the fact of economic life is related not only to this reporting period, but also to the future, a deferral of recognition of expenses as expenses of this reporting period is necessary. It is carried out through the systematic and rational distribution of previously recognized expenses (deferred expenses) for reporting periods. The procedure for writing off deferred expenses is established by the organization independently, unless otherwise provided by regulatory enactments on accounting.

If the organization has adopted, in permitted cases, the procedure for recognizing proceeds from the sale of products and goods not as the rights of ownership, use and disposal of the delivered products, the released goods, the work performed, the service rendered, and after the receipt of funds and other form of payment, then the costs for production are recognized after the related debts are settled.

5. In order to generate information on production costs, the organization focuses on the grouping of costs by their types (in accordance with the classification used in the organization and depending on the tasks of an administrative nature, types of products (works, services), the production and sale of which is carried out by the organization, organizational structure of the organization, technological features, etc.).

At the same time, the procedure for the formation by the organization of information on the costs of production and sale necessary for solving managerial problems: calculating the full (for oneself) cost of finished products (including by its types, groups, unit of product, etc.), work performed, services provided (by their types, groups, etc.), semi-finished products of our own production, etc., may differ from the procedure for generating information for assessing work in progress and finished products to reflect them in the balance sheet, as well as identify financial results from ordinary activities organization for the reporting period and the reflection of this financial result in the financial statements. The close relationship of these tasks determines the fulfillment of certain requirements for the organization of cost accounting: the procedures for documenting and valuation of business transactions should be carried out in such a way as to exclude cases of duplication of information; the need to ensure consistency of the results obtained within the framework of the solution of all tasks, etc.

6. Production costs form the organization's costs for ordinary activities (both previously accounted for as deferred costs and in this reporting period), which are directly related to the consumption of material and other resources and their processing in the process of manufacturing products, due to technology and organization of production (technological process), performance of work, provision of services, production management and the organization as a whole, regardless of the completeness of this process and the nature of the relationship with finished products, work performed, service rendered.

The costs of selling products, goods, works, services (hereinafter referred to as selling costs) form the costs associated directly with the sale (marketing) of products (works, services).

7. In the cases permitted in accordance with the regulatory documents on accounting in the Russian Federation, the organization has the right to create reserves for the purpose of uniform (during the reporting year) inclusion in the costs of manufacturing products and selling them, selling goods, performing work and rendering services of certain types of expenses future expenses due to the inclusion of deductions in costs (repair of fixed assets, payment of remuneration based on the results of work for the year, land reclamation and other environmental protection measures, etc.).

8. Determination (calculation) (for yourself) of the cost of finished products (work, services), the cost of work performed, services rendered is the basis for setting prices, the basis for calculating taxes, as well as the current assessment of the results of the organization's activities.

When assessing the production cost of finished products, work performed, services rendered, implying the completeness of the production process, that part of the costs of production and management of production itself is allocated, which is related to the finished product, completed work, performed service.

When assessing the full (self) cost of finished products (works, services), the production (self) cost increases by the share of costs associated with the management of the organization as a whole and the sale (marketing) of finished products (goods).

9. When deciding on the organization of accounting for production costs, it is necessary to determine a set of techniques to ensure timely, complete and reliable reflection of the actual costs associated with the production and sale of products (works, services), ensuring control over the use of material, labor and financial resources in the production process and sales, calculating the cost of both all manufactured products (work performed, services rendered), and its individual types.

The organization of accounting for production costs and costs of selling products, performing work, providing services should be effective in terms of the tasks assigned to it and the costs of organizing it.

10. The basis for identifying the costs that form the costs of manufacturing products and selling them, selling goods, performing work and rendering services is the relationship to the process of production and sale, mediated by the content of the corresponding primary accounting document. In cases where the consumption of services rendered to the organization, the execution of work for the organization by other organizations (individuals) for the purpose of the production of products (works, services) and their sale, is carried out in one reporting period, and the primary accounting documents confirming the actual amount of payment for this service (work), enter the organization in another reporting period, production (sale) costs include amounts for payment for services consumed (work performed) based on the primary accounting document created in the organization based on the terms of the contract and the organization's data on the services it consumed, works performed for her. As soon as we receive from organizations that provide services (perform work), primary documents confirming the actual cost of the services consumed (work performed), the revealed difference is subject to additional inclusion in the costs of production (sale) or reversed in the reporting period to identify the amount of differences. Upon receipt of documents confirming the actual cost of services and works consumed in the last reporting year, the revealed difference between the amount previously included in production (sale) costs and the actual cost of services (works) is subject to additional inclusion in production (sale) costs or reversed ...

If an organization uses the procedure for reflecting the cost of consumed services provided to the organization, performed for the organization of work by other organizations (individuals) for the purpose of producing products (works, services) and selling them by the time the organization receives documents confirming the actual cost of services provided, works performed, then the corresponding amounts are reflected in the production costs of the current period.

The procedure for reflecting the cost of the consumed services provided to the organization, performed for the organization of work by other organizations (individuals), should be provided by the organization in the adopted accounting policy.

II. The composition of the costs of manufacturing products, costs of selling them, performing work, rendering services

1. Costs for the production of products and their sale, performance of work, provision of services represent the cost estimate of raw materials, materials, fuel, energy, natural resources, fixed assets and other property, labor resources used in the production process, performance of work and provision of services, as well as other costs of manufacturing products, performing work, rendering services, directly managing production and the organization as a whole, selling products.

2. The costs that form the costs of manufacturing and selling products, performing work and providing services are included in their composition directly in the amount of the cost of the resources used, by transferring the cost of depreciable property belonging to the organization, including the amounts due payment for services of other organizations and individuals ( including individual entrepreneurs), payments in connection with the use of property belonging to other organizations, payment of relevant taxes, fees and other payments by including a share of previously accounted deferred expenses or including the amount of deductions for the creation of appropriate reserves for future expenses and other purposes (in accordance with accounting rules).

3. The costs associated with the production of products, performance of work, provision of services, along with others, include:

• expenses of the organization for the development of natural resources related to the geological study of the subsoil, exploration (additional exploration) of the fields being developed, preparatory work. These expenses, in particular, include the costs of prospecting and evaluating mineral deposits (including audit of reserves), exploration of minerals and (or) hydrogeological surveys carried out on a subsoil plot in accordance with licenses obtained in the established manner or other permits of authorized bodies, as well as the costs of acquiring the necessary geological and other information from third parties, including government agencies; expenses for preparing the territory for mining, construction and other work in accordance with the established requirements for safety, protection of land, subsoil and other natural resources and the environment, including the construction of temporary access roads and roads for the export of mined rocks, minerals and waste, preparation of sites for the construction of appropriate structures, storage of the fertile soil layer intended for subsequent land reclamation, storage of mined rocks, minerals and waste; expenses on compensation for complex damage caused to natural resources by land users in the process of construction and operation of facilities, as well as on compensation for losses of agricultural production during the acquisition of land for needs not related to agricultural production, during the destruction, damage of reindeer pastures. These costs also include compensation provided for by contracts (agreements) with local governments and (or) clan, family communities of indigenous minorities concluded by such land users;
• expenses of the organization for research, development and technological work (in accordance with the established procedure). The costs of research, development and technological work include all actual costs associated with the performance of these works: the cost of inventories and services of third-party organizations and persons used in the performance of these works, wages and other payments to employees directly employed in the performance of these works under an employment contract, social deductions (including the unified social tax), the cost of special equipment and special equipment intended for use as objects of testing and research, depreciation of fixed assets and intangible assets, used in the performance of these works, the costs of maintaining and operating and operating research equipment, installations and structures, other fixed assets and other property and other costs; other expenses directly related to the performance of research, development and technological work, including the cost of testing;
• costs for the preparation and development of new organizations, industries, workshops and units, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization, including the costs of preparing and mastering the production of products not intended for serial or mass production;
• non-capital costs associated with improving the technology and organization of production, as well as improving product quality, increasing its reliability, durability, changing product design and other operational properties carried out during the production process;
• costs of maintaining the production process: to provide production with raw materials, materials, fuel, energy, tools, devices and other means and objects of labor, to maintain fixed assets and other property in working order (costs of technical inspection and maintenance, for all types of repairs ), etc .;
• the costs of supporting the production management process (by individual divisions of the organization) and management of the organization as a whole;
• the costs of providing sanitary, household and medical and preventive services to employees in accordance with labor protection requirements, maintaining cleanliness and order in production;
• costs of ensuring the relevant labor protection requirements;
• to ensure fire safety, property protection and other special requirements stipulated by the rules for the technical operation of organizations, supervision and control over their activities;
• expenses for civil defense in accordance with the legislation of the Russian Federation;
• current costs associated with the maintenance and operation of environmental protection facilities: treatment facilities, ash collectors, filters and other environmental protection facilities, the costs of burying environmentally hazardous waste, payment for the services of third-party organizations for the reception, storage and destruction of environmentally hazardous waste, wastewater treatment, etc. .;
• costs of transporting workers to the place of work and back in directions not served by public passenger transport; the costs of paying for special routes of ground urban passenger transport of general use (except for taxis) in excess of the amounts determined based on the current tariffs for the relevant types of transport;
• costs associated with the implementation of work on a rotational basis, including the transportation of workers from the location or collection point to the place of work and back and from the place of residence in the rotational camp to the place of work and back; uncompensated costs for the operation and maintenance of rotational and temporary settlements, including all objects of housing and communal services and social services, subsidiary farms and other similar services, in organizations operating on a rotational basis or working in field (expeditionary) conditions;
• monetary payments related to guarantees ensuring the exercise of the rights granted to employees in the field of social and labor relations, as well as established compensations in order to reimburse employees for costs associated with the performance of labor or other obligations stipulated by the legislation of the Russian Federation (when sent on business trips; when moving to work in another locality; in the performance of state or public duties; when combining work with training; in case of forced termination of work through no fault of the employee; payment of annual basic and additional vacations, monetary compensation for part of the unused vacation; compensation for travel and transportation costs luggage of persons working in the Far North and equivalent areas, and other payments to these persons in connection with the provision of guarantees and compensations to them in the field of social insurance, pensions, housing legal relations eny, etc .; payment of preferential hours for adolescents, payment of breaks in the work of mothers to feed the child, payment of time associated with medical examinations, fulfillment of public duties and other types of payments provided for by collective agreements;
• deductions for social insurance, pensions, compulsory medical insurance, subject to transfer in accordance with the law from the amount of wages (payments) included in the cost of manufacturing products and selling them, selling goods, performing work, rendering services;
• costs associated with the sale of products, goods: packaging, storage, transportation to the point stipulated by the contract, loading into vehicles (if it is stipulated by the contract) and other similar operations, advertising, including participation in exhibitions, fairs, the cost of product samples, goods, transferred in accordance with agreements (contracts), agreements and other documents directly to buyers or intermediary organizations free of charge and not subject to return, and other similar costs;
• depreciation deductions for fixed assets, profitable investments in tangible assets, intangible assets used for the purpose of manufacturing products and selling them, selling goods, performing work, rendering services, calculated in accordance with the established procedure;
• expenses related to the payment for the property received for temporary possession (temporary possession and use) used for the purpose of producing products and selling them, selling goods, performing work, rendering services (rent);
• payments (insurance premiums) made in accordance with insurance contracts or the legislation of the Russian Federation (for compulsory insurance of the organization's property, civil liability, life and health of employees, etc.);
• taxes, fees, payments and other obligatory deductions made in accordance with the procedure established by law;
• costs of certification of products (works, services);
• other types of costs directly related to the production and sale of products, the sale of goods, the performance of work, the provision of services.

4. The actual costs of the production of products (works, services) include additional costs and losses caused by deviations from the established technological process, losses from defects, losses from downtime for internal production reasons, costs of warranty service and repair of products for which the warranty period is established services, including the cost of incurring contingent liabilities (to create a provision for warranty repairs).

III. Classification of costs of production and sale of products, performance of work, provision of services

1. The classification of the costs of manufacturing and selling products, performing work and providing services provides for their various grouping depending on the tasks set - planning, accounting, calculating the cost of a unit (group) of products, works, services, analysis of financial and economic activities, etc.

The correct scientifically grounded economic grouping is an organizing moment in the construction of accounting for the organization's costs, the formation of information about the actual costs (actual (self) cost of production, complete) finished products (by types, groups, etc.), the assessment of work in progress, etc. and is important for the formation of the financial result from the ordinary activities of the organization for the reporting period.

2. For planning purposes (in terms of the degree of coverage by the plan) and analysis of financial and economic activities, production costs are divided into planned and unplanned. The planned costs include costs due to conditions that meet the requirements of the technological (production) process and the conditions of sale (sale) of products. Unplanned costs include costs that indicate a violation of the normal conditions of the production process (losses from marriage, non-productive costs, etc.).

3. Costs, depending on the effect on them of changes in the volume of work performed, are divided into fixed (conditionally constant) and variable (conditionally variable). Costs that do not directly depend on the volume of work performed, the share of which in the cost price will decrease with an increase in the amount of work, and with a decrease, increase, refer to fixed (conditionally constant) costs. Costs that change in proportion to the increase (decrease) in the volume of work performed are variable (conditionally variable).

4. By the nature of the costs incurred, they are divided into production and non-production (commercial, associated with the sale (marketing) of products).

5. Depending on the method of including costs in the calculation when forming costs for the corresponding type of product (work, services), costs are divided into direct and indirect.

Direct costs mean costs that can be directly included in the costs associated with the production of a specific type of product, work, services (technological process).

The cost of raw materials, supplies, fuel, energy, natural resources, etc. material and production resources, when they are used simultaneously for the manufacture of several types of products, performance of work, provision of services, can be considered as direct costs.

Indirect costs are understood as costs that are not possible to directly include in the costs of the relevant types of products, works, services.

Indirect costs, as a rule, are the costs associated with the maintenance and management of the production of products, the sale of products, and the management of the organization as a whole. Part of the costs for maintenance and management of production of products, works, services, sales of products, can be directly and directly related to a certain (specific) type of product, work, services.

Indirect costs are included in the calculation of costs by type of product (work, service) using special methods determined by the organization.

By the decision of the organization, indirect costs related to the sale of products, goods and management may not be distributed, but written off in full at the end of the reporting period (month) as expenses for ordinary activities in the cost of sold products, goods, works, services (as expenses of the period ).

6. In order to generate the necessary information to identify the actual costs of manufacturing and selling certain types of products, work performed, services rendered, determining the actual cost of production of a finished product, unit of product, etc., as well as for planning (forecasting) purposes, costs are grouped into items costs (costing items). The grouping of production costs by items (costing items) should be based on the economic homogeneity of costs according to their intended purpose (origin, cost bearer - a specific type (group of products, works, services), etc.).

When organizing the accounting of production costs by cost items, it is recommended to take into account the organization's classification of costs into direct and indirect.

• recyclable waste (deducted);
• fuel and energy for technological purposes;
• the cost of remuneration of workers directly involved in the production of products, performance of work, provision of services;
• expenses for preparation and development of production;
• general production costs;
• general running costs;
• losses from marriage;
• other production costs;
• selling costs.

7. Organizations, taking into account the specifics of the technological process and organization of production in the relevant industry and the share of certain costs in the cost of products (works, services), etc. mine workings "," purchased components, semi-finished products and services of a production nature of third-party organizations "," expenses for the maintenance and operation of equipment "," on-farm movement of materials, semi-finished products, products "," costs for the maintenance and operation of environmental protection facilities ", "Costs for the maintenance and operation of" in-plant "non-technological transport") or not include certain recommended articles in the list of them determined by the organization.

Items of direct material costs and labor costs by their composition, as a rule, include that part of them that can be included in the costs of production of certain types of products (works, services) in a direct way, without resorting to indirect methods of distribution.

With the introduction of technically sound methods of rationing costs and improving the methods of accounting and calculation, it is recommended to include as much of the cost as possible in the costs of manufacturing products in a direct way, reducing the share of indirect costs.

8. The article "Raw materials and materials" includes the costs of raw materials and materials that are part of the manufactured product, forming its basis, as well as the cost of auxiliary materials that are used in the manufacture of this product to ensure the normal technological process. In the case when the costs of auxiliary materials have a large share in the costs of manufacturing products, they can be allocated in a separate item "Auxiliary materials". This article also includes the cost of products for general industrial purposes (fittings, hardware, normal ball bearings, etc.), which are used for completing products. At the same time, the cost of raw materials and materials is understood as the consumption of these material values ​​directly during the production of products, the performance of work, the provision of services, and not when leaving the warehouses (storage places).

The cost of auxiliary materials used for technological purposes, the attribution of which to the costs of production of individual products (product groups) and orders in a direct way is difficult, may be included in the cost of individual products and orders in the following order:

the norms for the consumption of auxiliary materials for technological purposes are established for each type of product;

in accordance with these consumption rates and the planned cost of materials, an estimated rate per unit of production is established, revised as the rates of consumption of materials or prices change;

the actual costs of auxiliary materials are included in the costs of production of certain types of products, in the cost of finished products and work in progress in proportion to the estimated rates.

In the event that it is difficult to directly include the costs of raw materials and materials that form the basis of the manufactured products in the costs of production of individual products (product groups) and orders (for example, when producing several types of products from one type of raw material at the same time), then these costs can included in the cost of individual products and orders in a similar manner.

The article "Raw materials and materials" in some cases, if it is expedient and possible to determine, may also include the costs associated with the use of natural resources in the production process, performance of work, and the provision of services of natural resources: payment for the use of water bodies, etc.

9. The cost of purchased products and semi-finished products purchased through industrial cooperation, used to complete the products of this organization or undergo additional processing in this organization to obtain finished products (products), with the allocation of an independent article "Purchased components, semi-finished products and services of a production nature of third-party organizations ”Is not included in the article“ Raw materials and materials ”.

In the article "Purchased components, semi-finished products and services of a production nature of third-party organizations", it is allowed to distinguish separately calculated semi-finished products of our own production. At the same time, semi-finished products of our own production are understood as products obtained in separate workshops (redistributions), which have not yet passed all the operations established by the technological process and are subject to completion in subsequent workshops (redistributions) of the same organization or completing into products.

The article "Purchased components, semi-finished products and services of a production nature of third-party organizations" may include the costs of payment for production services (for the performance of certain operations for the manufacture of products, processing of raw materials and materials) provided by third-party organizations, which can be directly attributed to the costs of production of certain types of products. The rest of the work and services of a production nature performed by third parties are allocated to other cost items depending on the nature of the work and services.

10. From the cost of raw materials and materials, the cost of returnable waste is excluded, which can be allocated under the item "Returnable waste (deducted)". Recyclable production waste is understood as the remnants of raw materials, materials, semi-finished products and other types of material resources formed in the process of manufacturing products (performing work, rendering services), having completely or partially lost the consumer qualities of the initial resource (chemical or physical properties) and therefore used with increased costs (lower output) or unused for its intended purpose.

Remains of material resources, which, in accordance with the established technology, are transferred to other workshops, divisions as a full-fledged material for the production of other types of products (performance of work, provision of services) do not belong to recyclable waste.

The associated (associated) products obtained as a result of the implementation of the technological process also do not apply to recyclable waste.

Returnable waste is assessed in the following order:

• at a reduced price of the initial material resource (at the price of possible use), if the waste can be used for main production or auxiliary production, but with increased costs (reduced output of finished products);
• at the current market value if the waste is sold outside.

The article "Fuel and energy for technological purposes" includes the costs of all types of fuel and energy directly consumed in the technological process of manufacturing products (both purchased and produced by the organization itself). These costs, in particular, include the costs of:

fuel for smelting units, blast furnaces, open-hearth furnaces, for heating metal in rolling, forging, stamping, pressing and other shops, for carrying out product tests established by the technological process (bench, delivery and control tests of turbines, diesel engines, motors, etc.) ) etc.;

electric power for electric furnaces in steel-making, ferroalloy and foundry industries, for electric blast welding, electrolysis, electrochemical processes, for obtaining compressed air, oxygen and cold for technological needs, etc .;

the cost of water consumed for technological purposes (as an energy resource), steam, compressed air, cold, oxygen and other energy resources, the cost of energy transformation and transmission.

11. The cost of fuel and energy associated with the actuation of machine tools, presses and other machinery and equipment, as a rule, are included in the item "Costs for the maintenance and operation of equipment" or another item for accounting for these costs (general production costs, etc.) ...

The costs of fuel and energy for heating buildings and structures, indoor and outdoor lighting, and other economic needs are included in the accounting items for general production, general business costs, depending on the direction of use of fuel and energy.

The cost of fuel consumed by transport (steam locomotives, diesel locomotives, electric locomotives, cars, etc.) is reflected in the cost of operating the transport.

12. Evaluation of raw materials, materials, fuel and other inventories is carried out in accordance with the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n (registered with the Ministry of Justice Russia July 19, 2001, No. 2806).

13. Under the item "Labor costs", the costs of labor costs for employees of an organization, individuals working under civil law contracts and whose work is associated with participation directly (in one way or another) in the production of products, performance of work, provision of services, for actually performed work, as well as other payments to employees provided for by the current labor legislation, collective agreements, local regulations of the organization and due to the performance of employees of their duties.

The list of costs included in the item "Labor costs" in monetary terms, regardless of the form of payment (monetary, non-monetary), includes, in particular:

• the amount of remuneration for the actually performed work, calculated on the basis of tariff rates, salaries in accordance with the systems of remuneration adopted in the organization, stimulating additional payments and allowances;
• the amount of bonuses and other incentive payments calculated in accordance with the organization's labor incentive systems;
• the amount of payments related to the guarantees provided to the employees of the organization (both in accordance with the legislation of the Russian Federation and in accordance with collective agreements, local regulations of the organization);
• amounts of compensatory payments related to the regime and working conditions.

14. In the case when, for example, the amount to pay for regular and additional vacations, the amount of compensation for unused vacation, payment of preferential hours for adolescents, payment of breaks in the work of nursing mothers, payment of time associated with the performance of state or public duties, etc. .), payments related to the fulfillment of the requirements of the current legislation of the Russian Federation (in terms of providing guarantees and compensations), for example, for payment to employees of organizations located in the Far North and equivalent areas, etc., travel to the place of vacation use and back , including baggage allowance, make up a large share in production costs, an organization can provide for the allocation of these costs into an independent item when accounting for labor costs.

15. The article “Social deductions” includes the amounts of the unified social tax, compulsory deductions in accordance with the norms established by the legislation of the Russian Federation in connection with compulsory social insurance of employees, their pension provision and medical insurance. This article includes the contributions of organizations for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation, as well as the corresponding deductions (payments) for voluntary types of insurance, pensions from the amounts of wages accounted for under the article " Labor costs ”(except for those types of payment for which insurance premiums are not charged). The corresponding taxes (deductions, payments) from the amounts of labor remuneration included in the general production, general business expenses, expenses of ancillary production and other similar expenses are also taken into account as part of these expenses.

16. The article "Expenses for preparation and development of production" includes:

costs for the preparation and development of new organizations, industries, workshops and units, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization (start-up costs);

the costs of preparing and mastering the production of new types of products and new technological processes;

costs for the development of natural resources, preparatory work on the fields being developed in the extractive industry;

other one-time costs, the list of which depends on the industry specificity of the organization's activities, types of production, including the costs of preparing and mastering the production of products not intended for serial and mass production, as well as costs associated with improving the technology and organization of production, with improving product quality, changes in product design and other operational properties carried out during the production (technological) process.

17. Costs associated with the development of new industries, installations and units, incl. in new organizations, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization (personnel training, equipment readjustment, etc.) and which are increased costs in comparison with the planned ones, are taken into account as deferred expenses.

The duration of the repayment period for these costs is established by the organization independently, as a rule, during the standard period for the development of these production capacities, according to the repayment rates per unit of production established in the plan. Repayment rates per unit of production are established based on the total amount of recorded costs, the established duration of the repayment period and the planned output during this period of production. The specified costs for the manufacture of several types of products are included in the costs of their production in accordance with the repayment rate per unit of each type of product, determined by the organization independently. The basis for determining the specified rate can be, for example, the amount of remuneration and costs for the maintenance and operation of equipment per unit of a specific type of product.

The total amount of costs for the preparation and development of new organizations, production facilities, workshops and units is determined by the estimate with the necessary calculations for it, compiled on the basis of the established regime, duration and other conditions for the development of commissioned capacities. The estimate is justified by calculating the need for material, energy, labor and other types of resources.

18. To the costs of preparing and mastering the production of new types of products and new technological processes to be included in the costs of manufacturing products (works, services) in accordance with the Regulations on accounting "Accounting for costs of research, development and technological work "PBU 17/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n (registered with the Ministry of Justice of Russia on December 11, 2002, No. 4022), includes the costs of design and construction, as well as the development of a technological process for manufacturing a new products, for the rearrangement and changeover of equipment, as well as the cost of the product used as a sample.

An approximate list of expenses for the preparation and development of the production of new types of products and new technological processes includes:

• the cost of inventories and services of third-party organizations and individuals (including individual entrepreneurs) used in the performance of these works;
• the cost of wages to employees directly involved in the performance of these works under an employment contract;
• deductions for social needs (including unified social tax);
• the cost of equipment and special equipment intended for use as objects of testing and research;
• depreciation of fixed assets and intangible assets used in the performance of these works;
• the costs of maintaining equipment, installations and other fixed assets used in the performance of these works;
• other costs directly related to the performance of the specified work, including the cost of testing.

The costs of preparing and mastering the production of new types of products and new technological processes are taken into account especially as investments in non-current assets in accordance with the procedure determined by the Regulation on accounting "Accounting for costs of research, development and technological work" PBU 17/02 , approved by order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n (registered by the Ministry of Justice of the Russian Federation on December 11, 2002, registration number 4022). In the article “Expenses for preparation and development of production”, these expenses are included from the 1st day of the month following the month in which the actual application of the results obtained from the performance of work in the production of products (performance of work, provision of services) was started.

The period for writing off these costs is set by the organization independently based on the expected use of the results of the work performed, during which the organization can receive economic benefits (income), but not more than 5 years. In this case, the specified useful life cannot exceed the period of the organization's activity.

Costs are written off in one of the following ways:

linear method;

method of writing off expenses in proportion to the volume of products (works, services).

Write-off of expenses for research, development and technological work in a linear way is carried out evenly within the accepted period.

When the write-off method is proportional to the volume of products (works, services), the determination of the amount of these expenses to be written off in the reporting period is based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for a specific research, experimental design, technological work and the entire expected volume of products (work, services) for the entire period of application of the results of a particular work.

19. The composition of the costs of preparing and mastering the production of new types of products and new technological processes does not include the costs of preparing and mastering the production of products not intended for serial and mass production, as well as costs associated with improving the technology and organization of production, with improving quality products, changes in product design and other operational properties carried out during the production (technological) process.

These costs are treated as general and general operating expenses and are included in their composition at the time of recognition.

In organizations with diversified production of products, the development period of which is short and the costs are relatively small, they can be included in the general production costs.

When manufacturing products for individual orders, the actual costs of preparing for its production are included in the costs of the corresponding product or batch of products.

20. Expenses for preparatory (operational mine preparation) work at developed deposits in the mining industry are accounted for as deferred expenses and included in preparation and development costs of the current period as they are repaid during, as a rule, the life of mine workings.

These costs include:

• costs for additional exploration of fields put into development;
• expenses for preparatory work associated with the organization of new structural divisions (oil and gas production departments, fields, workshops) at newly commissioned areas.
• expenses associated with the cleaning of the territory in the area of ​​open (conducting) mining operations, sites for storing the fertile soil layer used in the subsequent land reclamation, the construction of temporary access roads and roads to the wells (mining site) and other types of work.

In organizations with relatively stable volumes of operational mining and preparation works (regardless of their absolute value), the costs of these works can be planned and taken into account in the costs in the reporting period when they were carried out. During periods when the volume of operational mining and preparation works is unstable, the costs related to the increase in prepared reserves of extracted raw materials are deferred expenses and are included in the costs of the reporting period as these reserves are used.

The costs of preparatory work in the extractive industry, in particular, include:

• depreciation of fixed assets (including wells in the absence of registration of their conservation);
• costs of remuneration of workers employed in preparatory work;
• deductions for social needs from the cost of remuneration of workers employed in preparatory work;
• other costs

A specific list of preparatory work and the procedure for their inclusion in the costs of the reporting period is established by the organization.

21. The organization should resolve the issue of organizing the accounting of general production and general economic costs from the point of view of the procedure for allocating, in order to achieve the set goals, the costs of maintaining and operating equipment, the costs of performing management functions at all levels. In this case, the organization can make a decision on the formation of costs of a general production and general economic nature on the accounting items of the same name or with the allocation of costs for the maintenance and operation of equipment from the composition of general production costs in a separate item, the formation of management costs in the organization, regardless of the level of management for a separate accounting item and other costs.

22. When the item "General production costs" is distinguished in the accounting, it includes the costs of servicing the main and auxiliary production facilities of the organization: costs of maintaining and operating machinery and equipment; depreciation and repair costs of fixed assets used in the manufacture of products, performance of work, provision of services; the cost and costs of repairing other property (for example, special devices, tools accounted for as part of the organization's circulating assets (both purchased and self-made), sanitary and technological clothing, personal protective equipment for workers, insurance costs of said property; heating costs , lighting and maintenance of premises; rent for premises, machinery, equipment, etc., used in production; remuneration of workers engaged in the maintenance of production; costs of labor protection measures, other costs associated with the management and maintenance of production. expenses of a general production nature include losses from downtime, losses from damage to material assets in workshops (divisions), and other non-productive costs.

The costs associated with the maintenance and current repair of production and lifting and transport equipment, valuable tools, transport in workshops, divisions, workplaces and inventory of production shops and services that ensure a continuous production process, as well as their depreciation, can be separated from the general production costs in a separate article, for example, "Expenses for the maintenance and operation of equipment."

It is also possible, with a significant share in the cost of production, to separate expenses for the maintenance of transport in workshops and divisions into a separate item (for example, the article "Intra-plant movement of raw materials, materials, semi-finished products and products"). This item (subject to its allocation) includes the costs of maintenance and operation (including repair and depreciation) of auto and electric vehicles, motor vehicles, forklifts and other types of non-technological equipment. At the same time, the costs of maintaining technological transport (conveyors, roller tables, flow and automatic lines, etc.) are not included in the specified article (provided that it is allocated).

The costs of maintaining and operating the equipment of each department can be allocated between individual types of products in a manner determined by the organization. For example, estimated rates, in proportion to the cost of wages of employees, etc.

23. In organizations that use a special tool and special devices that have individual (unique) properties and are designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services), an independent article “Tools , special purpose devices and other special expenses ”.

This article may also reflect the costs associated with repeated use in the production of labor instruments that provide conditions for the performance of specific (non-standard) technological operations (special equipment).

The composition of special tools and special devices and special equipment (hereinafter referred to as special equipment) includes: various special tools (cutting, measuring, auxiliary, etc.), dies, molds, molds, rolling rolls, model equipment, slipways, chill molds, flasks, plaza-template special equipment, other types of special devices; special technological equipment (chemical, metalworking, forging and pressing, etc.), control and testing equipment and equipment (stands, consoles, models of finished products, test installations), designed for adjustments, testing of specific products and their delivery to the customer (buyer); reactor equipment, decontamination equipment and other special equipment.

In the article "Tools, special purpose devices and other special expenses" when it is allocated, the cost (in the established order of its repayment), the cost of repair and maintenance of special equipment in good working order are included.

The cost of special equipment is repaid by the organization in one of the following ways:

method of writing off the cost in proportion to the volume of products (works, services) produced;

linear way.

The use of one of the methods of repayment of the value for a group of homogeneous objects of special equipment is carried out during the entire useful life of the objects included in this group.

The cost of special tools and devices intended for use in the manufacture of individual orders or used in mass production may be fully repaid at the time of transfer to production of the corresponding tools and devices "

The cost of special equipment intended for use in the execution of individual orders, the costs of their repair and maintenance in good (working) condition are included in the item "General production costs" (if it is allocated). These costs can be accounted for under a separate item "Tools, special purpose equipment and other special costs."

24. Organizations may have costs associated with the production of individual products or types of products (for conducting special occasional tests, for paying for examinations, consultations, etc.), costs for maintaining the production of individual products by works and services of technical bureaus (departments), laboratories and etc., and the cost of which has a significant share in the cost of goods, to plan and take into account in the item "Tools, special purpose devices and other special expenses" (or as a separate item as special expenses). In other cases, these costs are planned and accounted for in general production or general business expenses.

25. The costs of general production purposes should be attributed only to those types of products that are produced in this division. The distribution of these costs is carried out in ways determined by the organization and providing the most accurate calculation of the cost of production. For example, in proportion to the cost of production without the cost of raw materials, materials and semi-finished products, in proportion to the cost of wages; in proportion to the cost of remuneration of workers engaged in the production of products (work, services), and the cost of maintaining and operating equipment, accounted for under a separate item, etc.

When distributing, it should be borne in mind that in the case when the organization from the composition of the general production costs for the maintenance and operation of equipment, special tools, special purpose devices and other special costs, etc. are not allocated to separate items, various methods of distribution cannot be applied to them.

26. The item "General business expenses" shall include the costs associated with the management of the organization as a whole (if the organization has not made a decision on the formation of costs for management in the organization, regardless of the level of management on a separate accounting item). It includes the costs of remuneration of workers performing the functions of managing the organization as a whole (organization of production, its maintenance, planning, accounting, control, supervision, etc.), the costs of material and technical and transport services and ensuring other normal conditions for the implementation of the management process (depreciation and maintenance costs of transport used for management purposes, the cost of paying compensation to employees for using personal vehicles for business trips; depreciation and expenses for the maintenance and maintenance of buildings, premises, structures, equipment, technical controls (computing centers, nodes communications, signaling devices, etc.), inventory, etc., intended to ensure the management process; costs of business trips related to the activities of the organization, including the costs of obtaining foreign passports and other travel documents, costs, associated with the communication services provided to the organization and other services necessary to perform management functions (consulting, information, legal, notarial, auditing, etc.), the costs of receiving and servicing representatives of other organizations (including foreign ones) during negotiations in order to establish and maintain mutual cooperation, reception and service of participants arriving at meetings of the council (board) and the audit commission of the organization; costs associated with training and retraining of personnel; with a recruitment of labor, etc.).

27. If the organization does not make a decision on recognizing management costs in the cost of products sold, work performed, services rendered as costs for ordinary activities (as conditionally fixed costs), general business costs are subject to distribution between different types of products ( works, services). At the same time, general business expenses are not included in the actual expenses for the acquisition of intangible assets, fixed assets, inventories, unless they are directly related to the acquisition of assets. If the share of general business expenses is included in the actual expenses for the acquisition of assets, the remaining part of the general business expenses is subject to distribution between various types of products (works, services) (if management costs are not recognized by the organization in the cost of goods sold, work performed, services rendered as conditionally fixed costs).

The distribution of general business costs between various types of manufactured (including subdivisions of auxiliary production, service industries and farms) products, works performed and services rendered (excluding intra-business turnover, including for the needs of auxiliary production, service industries and farms, capital construction) can be carried out proportionally the cost of remuneration of workers involved in the production of products (works, services); in proportion to the cost of remuneration of workers engaged in the production of products (work, services), and the cost of maintaining and operating equipment, accounted for either as part of general production costs or under a separate item, (if the specified costs, by the decision of the organization, are not distributed in proportion to the amount of remuneration of employees, engaged in the production of products (works, services); in proportion to the costs of redistribution, etc.

Specific methods for the distribution of general business expenses are determined by organizations, taking into account industry characteristics, technological features of production.

When distributing general business expenses, the latter are not included in the cost of rejected products (internal marriage), semi-finished products of its own production, finished products intended for use by the organization in the process of manufacturing other products, performing work or rendering services.

However, in the case of the sale of self-produced semi-finished products as finished products, the corresponding share of general business expenses in their value should be taken into account. For these purposes, it is recommended to highlight in the relevant registers the necessary data on the amount of these semi-finished products, types, etc.

28. If the organization decides to recognize management costs in the cost of products sold, work performed, services rendered as expenses for ordinary activities (as conditionally fixed), a separate item "Management costs" is allocated, which includes general business costs, as well as part of the costs from the general production, associated with the management of the production process (as a rule, these are the costs of maintaining employees of the management apparatus of the corresponding division of the organization, material and technical and transport services for their activities, including the costs of maintaining official vehicles (of all types ), compensation for the use of personal cars for business trips, expenses for the maintenance and maintenance of communication facilities (including dispatch communications) and other technical means of control, expenses for business trips of employees of the department management apparatus, etc. ).

29. When the item "Losses from marriage" is included in the list of expenditure items, it includes the actual losses of the organization from marriage. In the event that the specified independent item is not allocated by the organization, when these losses occur, they are shown under the corresponding items of expenditure.

Products, semi-finished products, parts, assemblies, works that do not meet the established standards or technical conditions in quality and cannot be used for their intended purpose or can be used only after correction are considered defects in production. Depending on the nature of the defects established during the technical acceptance, the marriage is divided into recoverable and irreparable (final). Correctable defects are products, semi-finished products, parts, assemblies and works that, after correction, can be used for their intended purpose and the correction of which is technically possible and economically feasible. The final marriage is considered to be products, semi-finished products, parts, assemblies and works that cannot be used for their intended purpose or the correction of which is technically impossible or economically inexpedient.

At the place of detection, the marriage is divided into internal, identified in the organization before sending the product to buyers and customers and external, identified by the consumer during the assembly, installation or operation of the product.

The cost of an internal correctable marriage is formed from the cost of materials, semi-finished products, etc. material assets spent on fixing defective products; the cost of remuneration of workers engaged in the correction of marriage, social deductions and other costs, including the share of the cost of maintaining and operating equipment, general production costs. The share of general business expenses is not taken into account. The cost of the products themselves, semi-finished products, etc., which have undergone correction, is also not taken into account.

The cost of internal final scrap is determined based on the assessment of products, semi-finished products, parts accepted by the organization (at the planned cost, at the standard cost, at the estimate of materials, at direct costs, at the actual cost).

The cost of external defects (incorrigible) is formed on the basis of the amount of reimbursement to the buyer of the costs incurred by him in connection with the purchase of rejected products.

Also taken into account are the costs of dismantling rejected products, transport costs associated with their replacement. If the rejected product belongs to a recoverable marriage, the cost of the external marriage includes the costs associated with the elimination of faults (deficiencies).

30. The article "Losses from marriage" includes the cost of finally rejected products (products, semi-finished products), the cost of materials, purchased products and semi-finished products (parts), the cost of parts and components damaged due to an accident, stoppage or downtime of equipment due to power failure and other organizational and technical malfunctions in the production process, the costs of correcting defects, a decrease in the purchase price in connection with the supply of low-quality products, the amount of reimbursement of costs to the buyer for correcting the low-quality products supplied to him.

When determining losses from marriage, the amounts to be collected from the perpetrators, the cost of rejected semi-finished products, parts, etc. at the current market value, the cost of materials remaining from the rejected products assessed at the current market value, the amounts to be recovered from suppliers for the supply of substandard materials or semi-finished products, as a result of the use of which defects were allowed, etc.

When products are sold with the condition of warranty repairs within the established warranty period, this item includes deductions to the reserve created in connection with the organization's contingent obligations to ensure warranty repairs of the sold products existing at the reporting date.

The identified losses from internal defects (correctable and (or) final) are included in the actual costs of production by monthly write-off on the costs of production of the corresponding types of products (works, services).

31. Losses from external defects related to products produced in the previous reporting period are written off to the cost of producing the same products produced in the current reporting period. In the event that such products were not manufactured in the current reporting period, losses from external defects are subject to distribution among the types of products produced in accordance with the procedure established by the organization.

In individual and small-scale production, losses from rejects can be attributed to the value of work in progress, provided that these losses relate to a specific order, the execution of which has not been completed.

32. In order to timely record marriage and systematize information about marriage, identify the causes and culprits of marriage, the organization should determine the procedure for issuing the relevant documents used to record and determine losses from marriage (type of document, content, time of preparation, persons responsible for drawing up, etc. .).

33. The item "Other production costs" includes other costs that are not related to any of the above cost items. In particular, this article includes the costs of the organization for the warranty service of products for which the warranty period is set, associated with ensuring the normal operation of the consumer's products within the established warranty period (instruction, maintenance, adjustment, checking the correct use of the product, etc.) ...

In individual or small-scale production of products and in the presence of a condition for warranty service of these products, the item "Other production costs" reflects an amount equal to the estimated future costs of the organization for warranty service. In the event that the actual costs of warranty service exceed the amount included in the production costs of the specified products sold under the condition of warranty service, the excess amount is included in non-operating expenses.

34. The article "Expenses for sale" in organizations that manufacture products, perform work, provide services, shall include the costs of the organization for packaging and packaging of products in finished goods warehouses; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; for advertising; for entertainment expenses and other similar expenses.

Actual costs of sale are subject to monthly write-off entirely on the cost of goods sold or in terms of packaging and transportation costs are allocated between the types of products shipped in the reporting period based on their weight, volume, production cost or other relevant indicators (for example, standard (planned) cost) ... All other costs associated with the sale of products are charged to the cost of products sold. The organization may decide to distribute all recorded sales costs between the types of products shipped in the reporting period. The write-off procedure should be determined by the organization in the accounting policy.

35. Based on the above cost items, accounting estimates of the cost of individual items are drawn up. The reporting cost estimates are based on actual production costs. In order to control the level of costs in the production process and obtain the necessary information for the implementation of timely measures to prevent unproductive costs and losses in them, the corresponding costs can be allocated according to established norms, deviations from norms and changes in norms. Planned cost estimates can also be drawn up, which are a calculation of the unit cost of a product, compiled for separate cost items based on the norms for the use of equipment, consumption of materials, fuel, energy, etc.

Calculations are used to reasonably establish prices, to select the optimal specialization of the organization for the manufacture of certain types of products, the performance of work, the provision of services and other functions to directly manage the production and activities of the organization as a whole.

36. The cost unit of production (work, service) must correspond to the physical measurement adopted for this product, work, service in standards, technical conditions and in terms of production (in kind).

In the event that, under the terms of the contract, settlement is made for the order being executed as a whole, this order can be taken as the costing unit.

With a wide range of manufactured products, estimates can be drawn up for typical representatives of a group of products with subsequent calculation using economically justified methods of the cost of individual types (standard sizes) of products included in the corresponding group. Only products made from homogeneous raw materials and using the same technological methods can be combined in a group. The typical representative must have the characteristic features of the product group that he represents, in particular:

reflect design features and materials used;

characterize the features of the technological process;

reflect the average labor intensity of the group's products;

have the largest share in the output.

In cases where individual products are manufactured in different modifications, cost estimates are drawn up for each modification.

37. In the case of drawing up accounting estimates, monthly quarterly and annual accounting estimates are calculated as weighted average from monthly (quarterly) estimates, taking into account the number of manufactured products.

In mass and large-scale production, the weighted average cost of a unit of products of each item produced in the reporting period is calculated. In individual and small-scale production, the average unit cost of a series (order) is calculated.

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

1. Depending on the peculiarities of the technology and nature of production, the variety of products, work performed, services provided, mass production, etc., it is recommended to apply the following methods of accounting for production costs and calculating the actual cost of production: simple, per-cut, custom-made.

2. Simple method accounting for production costs and calculating the actual cost of production consists in the fact that direct and indirect actual costs are taken into account according to established cost items for the entire production output. In this case, the average cost of a unit of production is determined by dividing all production costs (and costs for each item) by the amount of finished products. Reporting estimates are prepared, as a rule, once a month.

The conditions that predetermine the possibility of using a simple method are the homogeneity and at the same time the mass character of the extracted or produced products obtained as a result of a one-time technological process, the absence of the need to subdivide costs according to the method of attribution into direct and indirect (since they are associated with the production of one type of product), assignment of all types of costs to production (due to the absence of work in progress or their stability). Taking into account the different conditions for the application of a simple method, it is possible to single out individual variants of its organization.

When using a simple method, in some cases it becomes necessary to distribute the accounted costs between finished products and the remainder of the work in progress, in others, the costs are to be distributed between separate types of simultaneously produced (extracted) products, or it is necessary to organize cost accounting for individual processes (stages or redistributions) in the absence of costing the cost of production of these processes and redistribution.

When making one kind products (performance of work, provision of services), in the absence of an intermediate product and in the absence of work in progress, all costs after their delimitation between the reporting periods and types of activities are directly attributed to finished products (work, services), and the unit cost is found by dividing the total cost by this type of product (work, services).

With simultaneous production two or more types of products (works, services), in addition to calculating the cost of a complex of products (works, services), it becomes necessary to take into account direct and other costs for the production (extraction) of each type of product, as a rule, by stages of the production process. In this case, cost accounting is carried out by items with a subdivision for costs included in the cost of production directly or by conditional distribution.

In industries where there are balances of work in progress, it is necessary to record and correctly estimate the balances of work in progress (for example, as a percentage of the planned production cost of a unit of production) and to account for changes in these balances. By adding the actual production costs for this period to the cost of work in progress at the beginning of the reporting period and subtracting the cost of the work in progress at the end of the reporting period from the resulting amount, the cost of finished goods is determined. The average cost of a unit of production is calculated by dividing all costs in the context of cost items by the entire amount of extracted (produced) products.

In industries, when the extracted or produced products pass several stages production, but intermediate products of partial readiness (semi-finished product) are not separately calculated, accounting of costs for individual processes and redistributions is applied without determining the cost of production of these processes (redistributions). At the same time, direct costs are accounted for directly by redistribution (regardless of the presence of the corresponding divisions of the organization). Other costs are taken into account in the context of divisions or as a whole for the organization (in the absence of divisions). The cost of finished goods and a unit of finished goods is determined as the sum of the costs of each redistribution in the amount attributable to the actual output of finished goods.

3. Application simple and (or) transverse the method depends both on the specifics of the production process of extraction or production of products, and on the structure of organizations. In cases where an organization carries out one production - mining (for example, ore or raw materials), while the cost of a unit of mined ore (raw materials) is calculated, a simple (single-limit) accounting and calculation method is used. In cases where a separate production is included in a complex of production in one organization and the cost of production of the complex is calculated, an alternate method of accounting and calculation is used. In this case, the calculation of the cost of semi-finished products and products of partial readiness of individual processes, stages and redistributions may not be drawn up.

In industries where the finished product is the result of sequential processing of raw materials and materials at separate technologically discontinuous redistributions (stages, phases), it becomes necessary to take into account costs, and in many cases calculate the cost of products of each redistribution, as a set of operations, as a result of which raw materials and materials are turned into a semi-finished product or a finished finished product. Under these conditions, semi-finished products obtained at a certain stage of production can be further used for the manufacture of various types and varieties of products; it is possible to use a semi-finished product for several reporting periods; can be sold as a finished product. This, as well as the need to control the level of costs and make timely decisions on this issue, determines the need to calculate the cost of the product for individual redistributions.

When applying transverse method cost accounting and costing, all costs (or only direct ones) are reflected in the accounting not by types of products (brands, grades), but by redistributions or stages of production, as well as by individual units or processes within them (if these are separate industries), in the context workshops and other similar divisions of the organization (if they do not coincide with the redistribution (stages, phases) of production. Moreover, as a result of the completion of one redistribution, different types (grades, brands) of products can be obtained.

As an object of calculation, both individual types and groups of products can be taken, combined according to the homogeneity of raw materials and materials, production on the same equipment, the complexity of production and processing, uniformity of purpose, etc. In this case, costs can be taken into account for redistribution as a whole, and the cost of individual types of products included in the costing group can be calculated using economically sound methods.

The list of redistributions (phases, stages of production), according to which the accounting of costs and the calculation of the cost of production is carried out, the procedure for determining the calculation groups of products and the calculation of the cost of work in progress or its assessment are established by the organization.

4. Depending on how the organization maintains accounting of production costs by redistribution and the calculation of the cost of products made from semi-finished products of its own production, there are semi-finished and non-semi-finished accounting options.

With the transverse accounting and calculation method, the actual cost of each redistribution is calculated. In this case, the costs of redistribution should include the cost of semi-finished products manufactured at the previous redistribution. Semi-finished products of our own production can be included in the cost of certain types of products as a complex item ("Semi-finished products of our own production"), i.e. the cost of production of each subsequent redistribution is made up of the costs made by him and the cost of the received semi-finished products (semi-finished version). This determines the need to reflect the movement of semi-finished products from one redistribution to another (from one subdivision to another) or to the warehouse on the accounts at their actual cost.

In this case, the costs in work in progress are shown in the context of locations and the degree of readiness of backlogs.

The organization may decide to transfer semi-finished products of its own production from one redistribution to another (from one division to another) to reflect in the accounting during the month not at the actual cost, but at discount prices, followed by bringing the discount price to the actual cost at the end of the month.

The organization, carrying out the accounting of costs for redistributions (phases, stages) in the context of cost items, can calculate the cost of production not by redistribution, but in general for production (non-semi-finished version). As a rule, this is due to the fact that redistribution products are fully subject to use in subsequent redistributions (they cannot be sold as finished products). In this case, the cost of production as a whole for production is determined by summing up the data of each redistribution in the context of cost items.

Depending on the characteristics of the technological cycle, the organizational structure of the organization, a combination of semi-finished and non-semi-finished cost accounting options is possible.

5. When by order method the object of accounting and costing is a separate order issued for a predetermined quantity of products (items). The actual cost of goods made to order is determined after its fulfillment. To determine the actual cost of production on a monthly basis, production orders should, as a rule, be issued for the number of units of products that are planned to be released within a month. In the manufacture of large products with a long technological cycle of production, orders may be opened not for the product as a whole, but for individual technological units and assemblies representing complete structures. All primary documentation is drawn up with the obligatory indication of order numbers (ciphers).

With the order-by-order method, direct costs are accounted for by individual departments, orders, and material costs, in addition, for individual groups of raw materials, materials, fuel, etc. by item of cost, without decoding the cost of materials, raw materials by their groups. The rest of the costs are taken into account according to the places of their origin, according to their purpose in the context of articles and are included in the cost of individual orders in accordance with the established base for their distribution.

The actual cost per unit of items or work is determined after the order has been completed by dividing the cost amount by the quantity of items manufactured for this order. The actual cost of individual types of products (order). As a rule, determined after the order is closed. There is no predetermined frequency of reporting estimates. Until the completion of the order, all related costs remain in work in progress. If it becomes necessary to determine the cost of a part of custom-made products, you should use a conditional estimate of the part delivered to the customer or to the warehouse until the end of the order as a whole. As a conditional estimate, the planned cost of these products or the actual cost of similar types of products previously produced, taking into account changes in their design, technology and production conditions, can be considered.

In individual and small-scale production, parts and assemblies common to several products (orders) and manufactured in batch or mass production conditions can be used. In these cases, the cost of an individually manufactured product is made up of the costs accounted for by order in terms of manufacturing parts and assemblies only for a separate product (order), the cost of standardized parts and assemblies and the costs of their assembly.

6. When organizing the accounting of production costs and calculating the cost of production in order to generate timely information about the level of production costs, the organization can determine a set of methods and techniques for accounting and operational control over costs in the production process. For these purposes, along with the preparation of reporting, planned cost estimates, regardless of the method of accounting for production costs used in the organization, it is assumed that the preliminary determination of standard costs for operations, processes, objects is assumed (i.e., a system of current norms and standards is created and, on its basis, the calculation of the standard cost price) with the identification of deviations from standard costs during the production process. In this case, standard and standard cost estimates should be drawn up according to the nomenclature of cost items included in the reporting cost estimates.

The accounting of actual costs and the calculation of the actual cost of products (works, services) is carried out on the basis of a preliminary compiled standard calculation and the identified deviations from it. This is achieved through the daily documentation of costs by their main types, caused by deviations from the norms, or by calculation for relatively short periods of time, which makes it possible to take timely measures to prevent cost overruns, increase the level of technological, organizational and planning discipline. The procedure for processing documents for deviations should be established taking into account the specifics of production and its volumes.

Prompt identification and current accounting of deviations from the current cost norms by types of products (works, services), reasons, persons on which deviations depend, introduce an additional grouping of costs in comparison with the method used by the organization, aimed at implementing operational (current) control over compliance with the norms and standards.

7. The creation of a system of existing norms and standards predetermines the need to make appropriate changes in them related to the implementation (implementation) in the organization of measures to develop production and increase its technical level, improve the organization of production and labor, change the volume of production and the structure of production; improving the use of natural resources, etc.

In the accounting on an accrual basis from the beginning of the year or the launch of production of products, the influence of individual events should be reflected.

The requirement for accounting for changes in norms is to constantly ensure the uniformity of the norms used in the preparation of primary documents for the release of material assets into production, accounting for production, calculating wages arrears, and the norms used in the preparation of normative calculations.

Changes in standard estimates, as a rule, should be made at the beginning of the reporting month. Changes in the current norms made during the reporting month, when their value is significant, are taken into account until the end of the reporting month separately, and if these changes are insignificant, it is advisable to reflect them in a separate item along with deviations from the norms.

In this case, the actual accounting of costs and the calculation of the actual cost of products (works, services) is carried out on the basis of a preliminary compiled standard calculation and identified not only deviations from it, but also changes in the norms.

The actual cost of individual products is calculated on the basis of standard calculations using indices of deviations from the norms and changes in the norms identified by cost items and by corresponding product groups. These indices are defined as the percentage of rate change and rate deviation over rate cost.

8. If the organization decides to recognize management costs and commercial costs (in whole or in part) in the cost of products, works, services sold, the determination of the actual costs of production of products, works, services and the calculation of the actual cost of individual products (if necessary for the purposes of management) should be carried out outside the system of accounting accounts, i.e. by including the amounts of these costs in the relevant accounting registers.

9. The frequency of drawing up accounting estimates for the relevant types of products, works, services is established by the organization independently, unless otherwise established by the relevant regulatory enactments.

10. In order to determine the actual cost of products, works, services that are the end result of the production cycle, an asset, completed processing (packaging), the technical and quality characteristics of which correspond to the terms of the contract or the requirements of other documents in cases established by law and intended for sale ( sold), the organization distributes the recorded actual costs between finished products (work performed, services rendered) and work in progress. Such distribution is carried out, as a rule, after a month.

Products (works) that have not passed all stages (phases, redistributions) provided for by the technological process, as well as products that are not completed in accordance with the terms of contracts, that have not passed tests and technical acceptance, are classified as work in progress.

Rejected semi-finished products, parts and products that cannot be corrected, semi-finished products, parts, assemblies and other assembly connections for canceled orders cannot be classified as work in progress. Also, raw materials, materials not started by processing, do not apply to work in progress, regardless of whether they are located directly at workplaces or in storage areas of production units.

11. In order to correctly determine the remains of work in progress at each stage of the production process, to ensure their safety, it is necessary to determine the procedure for organizing the accounting of the movement of semi-finished products (parts) in production. The specified procedure depends on the peculiarities of the technology and organization of production, the nomenclature of manufactured semi-finished products (parts), the procedure for accepting the work performed by the technical control departments, the procedure for storing interoperational backlogs, etc. An itemized accounting of the movement of semi-finished products (parts) in production or itemized-by-operation accounting can be used. Accounting is carried out directly in production units.

Detail accounting is used, as a rule, in conditions of mass production. The accounting statement (journal) reflects: the original balance of parts, established according to the inventory data; delivery of parts to the subdivision (to the site); transfer of suitable parts to the treasure or to other departments (to other areas); the number of detected defects; losses; new balance.

Part-by-operation accounting is used in batch production using route sheets, with the help of which not only production, but also the interoperational movement of semi-finished products and parts can be taken into account, which makes it possible to determine the presence of individual parts for each stage of processing in production, to ensure control over the operational balance of parts for each batch. In the absence of a route accounting system to control the balance of parts, operational accounting is carried out on cards for each part. Operational accounting and control over the movement of parts in production can be organized not by individual parts, but by their sets (for example, in mass production).

To simplify accounting for the movement of semi-finished products (parts) and reduce document flow, it is advisable to transfer semi-finished products and parts from department to department using monthly cards (in relation to limit cards for the release of materials, and the release of finished parts for assembly - according to specifications (packing cards) or other similar appointment documents). In individual and small-scale production, specifications are written out for a specific employee or team based on the production task.

In mass-flow production, it is possible to use paperless transfer of parts and assemblies for assembly (or with the preparation of documents for transfer once a month). The introduction of such an accounting procedure should be preceded by the implementation of the necessary measures to ensure the safety of these material values.

12. In order to check the remains of the work in progress, its inventory should be periodically carried out. Inventory aims to establish the actual presence of unfinished semi-finished products and parts in production; determine the actual completeness of work in progress and identify unaccounted for defects; check the accounting data for the movement of semi-finished products and parts and the total cost of the main production account; check the correct distribution of this amount by type of product and clarify the cost of production. The inventory is carried out in accordance with the Methodological Guidelines for the Inventory of Property and Financial Liabilities approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (according to the conclusion of the Ministry of Justice of Russia dated June 19, 1995 No. 07-01-389-95, the order in state registration is not needs).

WIP inventory data are compared with operational accounting data, and the reasons for existing discrepancies are identified. The inventory taking technique may vary. Inventories can be drawn up, in which they indicate at what stage or operations of the technological process raw materials, semi-finished products, parts or non-finished products are located, what is the degree of their readiness. Inventory can be carried out by filling out magazines, books or cards, which indicate the degree or percentage of readiness or completeness (completeness) of backlogs (remnants) of work in progress.

13. Work-in-progress is assessed in the context of cost items provided for calculating the cost of finished products, with the exception of the item "Loss from marriage" and cost items that are usually included only in finished products (cost or depreciation of tools, special purpose fixtures, other special costs, costs for the development of new types of products and other production costs, sales costs).

In organizations where production has a short technological cycle, the estimate of work in progress can be assessed only by the actual cost of used raw materials and semi-finished products.

In organizations with large-scale and mass production, it is advisable to evaluate parts and semi-finished products according to the standards in force in the organization.

The procedure for evaluating work in progress also depends on the option used by the organization for accounting for semi-finished products of its own production (semi-finished or non-semi-finished). In the case of a non-semi-finished product, the assessment of work-in-progress is usually carried out for each workshop according to the parts and assemblies actually located in them, with the allocation of the costs of each manufacturing unit. At the same time, data on the assessment of work in progress are summarized for the whole production with the allocation of the costs of each department.

The grouping of data when evaluating work in progress is made in the same order in which the consolidated accounting of production costs is maintained, i.e. by types of manufactured products or by groups of similar products.

When using a semi-finished product, the assessment of parts and assemblies is made for each department in which they are located. At the same time, the item "Semi-finished products of own production" is included in the nomenclature of cost items, which reflects the cost of parts and assemblies in the division, manufactured by other divisions.

14. Based on the feasibility and significance of the data for assessing the financial result in accordance with the decision of the organization, the assessment of work in progress for the production of certain types of products (work, services) may not be carried out.

V. Consolidated accounting of production costs and preparation of accounting estimates of the cost of production

1. The formation of data for calculating the actual cost of certain types of products (work, services) is preceded by the determination of the actual cost of the released (manufactured) finished product, work performed, services rendered and work in progress.

For the purpose of the organization performing a set of works related to the grouping in cost accounting by product type, by divisions, by redistribution and other cost centers and by the organization as a whole in the context of cost items, by delimiting costs between finished products and work in progress, etc., which is a summary accounting of production costs, a summary statement of production costs is compiled. These statements are a balance of costs for the reporting period and at the same time turnover statements for production cost accounting accounts.

2. Organization of consolidated accounting of production costs and the procedure for compiling on its basis calculations of the actual cost of production depends on the type and nature of production, the method used by the organization for recording costs and calculating the cost of production, as well as the number of types of products, production management structure, etc. , where separate divisions are allocated, the consolidated accounting should also ensure the allocation of the costs of these divisions. In the absence of separate divisions in the management structure of the organization, consolidated accounting can be carried out by types of products as a whole for the organization.

3. Organization of consolidated accounting of production costs depends on the option used by the organization for accounting for semi-finished products of its own production (semi-finished or non-semi-finished). For example, with a semi-finished product, when the actual cost of not only finished products, but also semi-finished products of own production is determined, the cost accounting of their movement in the accounting accounts is carried out, based on their quantitative accounting, in the cost of semi-finished products of subsequent divisions or redistributions, the actual costs of the production of semi-finished products of the previous divisions or redistributions are reflected under the complex item "Semi-finished products of own production", in the consolidated accounting data on costs will include the amount of turnovers within the organization (the so-called intra-plant turnovers). In the case of a non-semi-finished product, when the cost of only finished products is determined and only quantitative accounting of the movement of semi-finished products of its own production is carried out, consolidated accounting is organized in the context of divisions in the share of each of them in the production of products. The costs for the organization as a whole are determined as the sum of costs by divisions for the corresponding cost items.

When applying a semi-finished accounting option and highlighting a complex item in the consolidated accounting, reflecting the cost of semi-finished products of its own production, reporting calculations are made for these semi-finished products according to established cost items. Consolidated cost accounting, reporting cost estimate for finished products and reporting cost estimates for semi-finished products of our own production should be considered in this connection.

With the semi-finished accounting option, the transfer of semi-finished products of own production from one division (redistribution) to another is reflected, as a rule, at the actual cost. In addition to accounting at the actual cost, semi-finished products of our own production can be accounted for on an ongoing basis at the planned or standard cost, followed by bringing the planned or standard cost of semi-finished products to the actual cost.

4. In organizations where the current accounting of costs is carried out with a preliminary determination of standard costs, prompt identification and reflection in the current accounting of deviations from the norms and changes in the norms, in the consolidated cost accounting on the basis of standard calculations and quantitative data on output, the standard cost of production is determined by calculation items costs. Standard costs decrease (increase) for changes in standards and deviations from them and thus determine the actual costs of finished products (for a particular type of product or for a group of similar products).

Costs according to the norms in all sections of the consolidated cost accounting (work in progress at the beginning of the month and the end of the month, costs for the reporting month, as well as determining the share of costs related to finished products) should be reflected at a single level of norms achieved at the beginning of the month. When the norms are changed at the beginning of each month, the standard cost of work in progress is reassessed to the level of the cost of these changed norms.

Changes in the current norms made during the reporting month, when their value is significant, are accounted for until the end of the reporting month separately, and if the magnitude of these changes is insignificant, it is advisable to reflect them as a separate item together with deviations from the norms.

Revaluation of work in progress associated with changes in norms is made on the basis of inventory data of work in progress by multiplying the difference between the old and new norms by the number of parts in work in progress. In cases where the inventory has not been made, the work in progress is revalued using coefficients calculated for separate items of the calculation.

With stable balances of work in progress, deviations from the norms are written off, as a rule, to the cost of finished goods, and changes in norms - to the cost of finished goods and work in progress.

5. To maintain a consolidated accounting of production costs in this case, an accounting register (statements) is used.

The actual cost of finished products is revealed in the specified statements for each product name or groups of similar products. Based on the standard calculation and quantitative data on the output of products, the standard cost of finished products is determined by cost items. The sums of changes in norms and deviations from them are added to the total results of standard costs, and, thus, the actual cost of the finished product is determined.

The actual cost of each type of product is determined by adding (+ or -) to the standard cost of this type of product the size of the deviations and changes in the norms for each cost item identified in the consolidated accounting. In cases where the sum of deviations and changes in norms is revealed for a group of homogeneous products, these amounts are referred to the cost of each type of product included in this group, for each cost item using indices.

6. In organizations where the current norms differ slightly from the planned ones, planned cost estimates can be used instead of the normative ones. In this case, and subject to insignificant amounts of work in progress and differences from changes in norms, the revaluation of work in progress due to changes in norms is not made, and monthly (based on quantitative accounting data or inventory data) work in progress is evaluated at the planned cost or current rates. The actual cost of finished goods is determined by adding to the planned cost of the amounts of deviations identified in the consolidated accounting. Consolidated accounting in this case is carried out in the statement.

7. In organizations with individual and small-scale production, where simple products with a short production cycle are produced, the basis for taking into account deviations can be taken the norms adopted in the preparation of planned cost estimates for the order (batch, product), compiled when the product is launched into production. If cost rates change during the order execution process, the identified differences are accounted for separately as related to rate changes, and the planned cost of the order remains the same. For new orders for similar products, the planned cost estimate is drawn up taking into account the improvement of the product design, technological process, etc. When determining the actual cost of individual types of products, the amount of deviations from the norms attributable to this type of product for the corresponding cost items is added (subtracted) to the planned cost.

8. Based on the consolidated accounting of production costs, calculations of the actual cost are drawn up, used by the organization to control the level of the cost of both all finished products and its individual types. Reporting estimates are recommended for all types of products manufactured by the organization.

In mass and large-scale production, the average cost of a unit of products manufactured in the reporting period can be calculated. In individual and small-scale production, the average unit cost of a batch (order) is calculated.

In organizations where reporting estimates are compiled on a monthly basis, quarterly and annual estimates are calculated as a weighted average of the monthly reported estimates.

Vi. Cost accounting by economic elements

1. In order to plan and monitor the relevant qualitative indicators of the organization's activities (determining the volume of use by the organization of material, labor and monetary resources as a whole for the reporting period, regardless of their purpose and direction), actual costs are grouped in accordance with their economic content by economic elements. Cost accounting for economic elements can be carried out by the organization on separate synthetic accounts (in an independent system of accounts) or outside the system of accounting accounts.

2. Expenses for ordinary activities are grouped according to their economic content by the following elements:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

3. The list of costs accounted for in the element "Material costs" in the monetary value includes:

the cost of purchased raw materials, materials, fuel, energy, purchased components and semi-finished products used by the organization directly for the production of products, performance of work, provision of services, to ensure a normal technological process, for packaging products, for management purposes;

the cost of natural raw materials, including payments for the use of natural resources, the cost of land reclamation work carried out by specialized organizations, etc .;

the cost of works and services of a production nature performed by third-party organizations or individual citizens who are not employees of the organization.

4. The element "Costs of labor" takes into account the cost of labor remuneration of employees of the organization, individuals associated with their participation in the production and sale of products, performance of work, provision of services, in management, with the performance of other work and official duties, and also other payments to employees provided for by the current legislation and collective agreements, local regulations of the organization and due to the fulfillment of their duties by employees.

5. The element "Social contributions" takes into account the amount of tax (compulsory contributions according to the norms established by the legislation of the Russian Federation) in connection with compulsory social insurance of employees, their pension provision and medical insurance. This element takes into account the contributions of organizations for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation, as well as the corresponding deductions (payments) for voluntary types of insurance and pensions.

6. The "Depreciation" element takes into account the amount of repayment of the cost of property, which is being depreciated in accordance with the established procedure, used or intended for use in the process of production and sale of products, performance of work, provision of services, as well as for servicing these processes, managing them and managing the organization as a whole ...

7. The "Other costs" element takes into account other costs that form the costs of production and sale of products, performance of work, provision of services, management, but not related to the previously listed elements.

8. The specified grouping of expenses is used by the organization to determine the financial result for normal activities for the reporting period in order, for example, to analyze the organization's work in the field of resource management.

In this case, the difference revealed in the reporting period between the amount of expenses of the organization for the acquisition of inventories and the cost of that part of them that was used for the purposes of activities (taking into account the balances of these values ​​at the beginning and end of the reporting period) should be taken into account.

9. At the same time, the specified grouping of costs can be linked to the aggregate of costs for production, performance of work, provision of services, sale of goods, products, works, services, management based on the place of origin of these costs and their direction (by cost items). The data of this linkage is used to identify the financial result from the production of finished goods (production activities).

For these purposes, a set of production costs is compiled in economic elements and cost items.

This linking of groups of expenses, different in value, can be a source of information on the impact on the financial result of an organization not only of issues, for example, resource management, but also of direct management of the production process of products (works, services) and their sale, changes in work-in-progress balances, the amount of deferred expenses. (deferred expenses), the amount of reserves created by the organization in order to evenly include expenses in production costs, etc.

10. If the grouping of expenses by economic elements will be carried out by an organization outside the system of accounting accounts, then when compiling a set of costs and determining the financial result from the production of finished products, performed works or services rendered in comparison with the financial result from products sold in the reporting period (works, services), intra-business turnover should be excluded (transfer of products, products, works and services within the organization for the needs of its own production, service industries, etc. in the prescribed manner to the accounts of financial results and capital, for example, related to the write-off of assets).

11. If the accounting of expenses by economic elements is carried out by the organization on separate synthetic accounts (in an independent system of accounts), the financial result from the production of products, the performance of work or the provision of services will be generated directly in the accounting accounts. In this case, the organization can draw up additional appropriate tables, statements, etc. for verification purposes.

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Accounting for production costs

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 by calculation items

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

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

9. Synthetic and analytical accounting of the costs of the main production

10. Accounting and distribution of general production costs

11. Accounting and distribution of general business expenses

12. Accounting for non-productive costs and losses

13. Accounting and evaluation of work in progress

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

15. Consolidated accounting of production costs

16. Accounting for the results of activities of service industries

Introduction

Manufacturing is intended for the manufacture of products, the performance of work and the provision of services in order to meet the needs of people.

In the production process, fixed, circulating assets and labor of workers are used. All costs of material and labor resources form production costs. The total costs of an 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 how much it costs an enterprise to manufacture and sell products. The lower the cost, the more efficient the production. Cost reduction allows the company to feel confident in the competitive market.

After studying this educational element, the student must know:

General principles of organizing production cost accounting;

Methods for calculating the cost of production;

Cost accounting by economic elements and calculation items;

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

Methods for evaluating work in progress;

Base distribution of indirect costs.

should be able to:

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

Assess work in progress reliably;

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. By its nature, the following are determined:

Types of the 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, production 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 by elements, identifying costing differences from the current cost rates.

Costing is the sequential calculation of the unit cost.

There is a close relationship between cost accounting and the 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 calculating, controlling and managing the cost.

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

Accounting for production costs and calculating 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 attributed 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 price;

Consistency of cost accounting objects with calculation objects and calculation on this basis of the cost of production according to the accounting data 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.

Accounting for the production costs of products (works, services) is regulated by the Basic Provisions on the composition of costs included in the cost of products (works, services), approved by the Ministry of Economy, Ministry of Statistics and Analysis, Ministry of Finance, 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 attribute	Types of classification	Classification
By composition	1.Single element 2.complex
By economic elements	1.element costs	1.wage 2.the cost of the spent material assets 3.Calculation of depreciation, etc.
	2.complex costs	1.general production costs 2.general expenses
In relation to the technological process	1. main	1.wage 2.materials, etc.
	2. waybills	1.general production costs 2.general expenses
In relation to the volume of production	1.unconditionally permanent	1.lighting costs 2.heating costs 3. salaries of management personnel, etc.
	2.condition-variables	1.cost of basic materials 2.the wages of production workers, etc.
By the method of inclusion in the cost of products (works, services)		1.wage 2.materials, etc.
	2. indirect	1.lighting costs 2.heating costs 3.working of machinery and equipment, etc.
By the nature of costs	1.production 2. non-production
By coverage	1.planned 2.unplanned
Depending on the time of occurrence and attribution to the cost price	1.current 2.future
Cost center	1. by centers of responsibility		1.production 3.plots
	2. by the nature of production		1. main 2. auxiliary
According to calculation articles	1.Raw materials and materials 2.purchased semi-finished products 3.Returnable waste (deducted) 4.transportation costs 5. Total materials 6.Wage of workers 7.Calculations on wages of workers 8.expenses for the development of production 9.provision for warranty repairs 10. losses from marriage 11.general production costs 12.general expenses 13. Total production cost 14.business expenses 15. Total - full cost

3. Composition of costs included in the cost of production (work, 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;

Preparation and development costs:

Non-capital costs associated with improving 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 leaves, social leaves with pay, compensation for unused vacation, payment of preferential hours for adolescents, payment of breaks in the work of mothers to feed the child, payment of time associated with medical examinations, fulfillment of state duties, other types of payments ;

Mandatory deductions from all types of remuneration of workers employed in the production of relevant products (works, services), regardless of the sources of payments, in accordance with the norms established by law, to the fund for social protection of the population and the state fund for promoting employment;

Interest payments for loans (except for interest on overdue and deferred loans and borrowings received to compensate for the shortage of own circulating assets and to purchase fixed assets and intangible assets).

Contributions to special sectoral and inter-sectoral extra-budgetary funds, made in accordance with the procedure established by law;

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

Reproduction costs of fixed assets included in the cost of products (works, services) in the form of depreciation deductions for full recovery from the value of fixed assets, including indexation of depreciation deductions, made 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 goods (works, services) also reflects: losses from rejects; costs of warranty repair and warranty service of products for which the warranty period is established; losses from downtime due to internal production reasons; payments to employees dismissed 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 attrition rates.

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

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

4. Methods of 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 cost accounting and costing methods are used: custom-made, in-line, simple, normative.

The custom-made method is used most often in individual and small-scale production, as well as for calculating the cost of repair and experimental work. The object of accounting and costing under the order-based 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 items or work related to this order by summing up all costs for this order. To calculate the cost of a unit 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 alternate method of calculating the cost 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 industries, etc. Cost accounting in this method is carried out in 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 (timber, boards), finishing and manufacturing of finished products (doors, frames). Each redistribution, with the exception of the last one, represents a completed phase of raw materials processing, as a result, the organization receives semi-finished products of its own production, which are used in further redistributions or sold outside.

The 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 constitute the cost of all manufactured products (works, services). The unit cost is calculated by dividing the amount of production costs by the number of units of production.

The normative method of accounting for costs and calculation is the most progressive, because it allows you to carry out day-to-day 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 compilation of a normative calculation according to the norms in force at the beginning of the month and the subsequent systematic identification in the current order of deviations from these norms (savings or overruns). In the end of the month. Deviations from the established norms are taken into account for their reasons and perpetrators, which makes it possible to quickly analyze the causes of deviations, to warn them in the process. In this case, the actual cost of products under the standard accounting method is determined by summing up costs by rates and costs as a result of deviations and changes in current standards.

5. Cost accounting by economic elements

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

Material costs (less the cost of returnable waste);

Labor costs;

Social contributions;

Depreciation of fixed assets;

Other costs.

The item "Material costs" reflects the cost:

Raw materials and materials purchased from the outside, which are part of the manufactured product, forming its basis, or are a necessary component in the manufacture of products (carrying out work, rendering 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 a production nature performed by third-party enterprises or industries and farms of the enterprise that are not related to the main type of activity, as well as by entrepreneurs without a legal entity.

Natural raw materials

Fuels of all types purchased from outside, 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 a shortage of incoming material resources within the limits of natural loss rates;

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.

The cost of returnable waste is excluded from the cost of material resources included in the cost of production.

The element "Labor costs" reflects:

Payments of wages for actually performed work, 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 for bonus systems for workers, managers, specialists and employees for production results, in the amount stipulated by the current legislation, for saving raw materials and materials, fuel and energy resources, premiums for professional skills, for high achievements in labor, etc .;

Payments of a compensatory nature 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 working in difficult , harmful, especially harmful working conditions, etc .;

Payment in accordance with the current legislation of labor leaves, social holidays with pay, compensation for unused vacation, payment of preferential hours for adolescents, payment of breaks in the work of mothers to feed the child, as well as the time associated with medical examinations, fulfillment of state duties; payments to employees dismissed from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff; allowances to wages for the duration of continuous work (remuneration for seniority, work experience) in accordance with applicable law;

The element "Social deductions" reflects the obligatory deductions in accordance with the norms established by law to the fund for social protection of the population, the state fund for the promotion of employment from all types of remuneration of workers employed 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 charges for the full restoration of fixed assets, calculated on the basis of the book value and approved in the prescribed manner norms, methods and rules, including accelerated depreciation of their active part, as well as indexation of depreciation charges made in compliance with the law.

The item "Other costs" in the cost of products (works, services) includes:

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

Insurance premiums by types of compulsory and voluntary insurance

Interest payments for loans (except for interest on overdue and deferred loans and borrowings received to compensate for the lack of own circulating assets and to purchase fixed assets and intangible assets);

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

Third party payments for fire and security services;

Payment for training and retraining of personnel;

Payment for consulting and information services, as well as audit services for a statutory 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 appliances used for the needs of the enterprise in accordance with the law;

Payment for certification of products, goods, works, services; costs of warranty repair and maintenance of products for which the warranty period is established; rent;

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

The costs of 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 of employee vacations, etc.). ).

The costs incurred by the enterprise in foreign currency and to be included in the cost of products (works, services) are reflected in the currency in effect in 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 in effect on the date of transactions.

6. Production costs included in expense items

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

Nomenclature of costing items

Name expenditure
1.Raw materials and materials	Includes costs and materials, both directly included in the finished product, and auxiliary.
2. Purchased components, semi-finished products and production services	Includes the costs of purchasing finished purchased products and semi-finished products used for completing the products of this enterprise or undergoing additional processing at this enterprise in order to obtain finished products (products) in the order of industrial cooperation. This item also includes the costs of payment 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
(performance of 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	Includes 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	Includes basic and additional wages of production workers. The main one is the wages of production workers directly related to the manufacture (development) of products (works, services). It includes: payment for operations and work at piece rates and rates, as well as wages at tariff rates (salaries) of time workers employed directly in the production process and individual technological operations; additional payments and payments provided for by labor legislation and the provisions on remuneration adopted at the enterprise for unfavorable working conditions (work in difficult, harmful, especially harmful working conditions, work in multi-shift mode, at night, work 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 amount of work, class, team leadership, etc.); bonuses to workers for production results (including bonuses for saving specific types of material resources), calculated 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). An additional one is the wages of production workers, provided for by labor legislation and the provisions on remuneration adopted at the enterprise, for time not worked in production (non-attendance). This includes: payment for regular and additional vacations; payment of preferential hours for adolescents; payment for breaks in the work of nursing mothers; payment for the time associated with the passage of medical examinations; fulfillment of state and public duties; one-time bonuses for length of service; payment of study leave, etc.
6. Social security contributions	Their amount is determined according to established standards from the basic and additional wages of workers: for state social insurance and security, a single payment.
7. Expenses for preparation and development of production	Includes costs: 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 contributions to the off-budget R&D fund); on the preparation and development of the release of products not intended for serial or mass production.
All of the above items of expenditure relate to direct costs and, as a rule, are directly included in the cost of the products with the production of which they are associated. The exception may be the cost of fuel and energy, which are included in the cost of maintaining and operating equipment.
8. Expenses for the maintenance and operation of equipment.	Includes wages of repair workers in the workshop, depreciation deductions from the cost of equipment and vehicles of the workshop, the cost of their maintenance and current repairs and other costs of the workshop associated with the maintenance and operation of equipment and vehicles. The costs of maintaining and operating equipment are allocated to individual types of products manufactured by the workshop.
9. Depreciation of tools and special purpose fixtures and other special expenses	Reflects the share of the cost of special tools and fixtures, including the cost of repairing and maintaining them in good condition, as well as other special costs carried over to a unit of production. The tools and devices for special purposes (special technological equipment) include models, chill molds, flasks, stamps, molds, various special tools and devices designed for the production of only certain products.
10. General production costs	Includes the costs of maintaining the management apparatus and other workshop personnel, depreciation deductions from the cost of workshop buildings and structures and equipment, costs of their maintenance and current repairs, tests and experiments carried out in the workshop,
The above items of expenditure represent the direct costs of the workshop for the production of products and form the workshop cost, which shows how much it costs the workshop to manufacture these products.
11. General operating expenses	Includes expenses for the maintenance of the management apparatus and other (non-management) personnel of the enterprise, deductions for the maintenance of higher organizations, depreciation deductions from the cost of fixed assets for general plant purposes, expenses for their maintenance and current repairs, maintenance costs and general plant laboratories, labor protection, personnel training and other expenses of an off-site nature (postal and telegraph, clerical, travel expenses, etc.). General plant costs are charged to the cost of certain types of products.
12. Other production costs	Includes costs of standardization, centralized technical promotion and miscellaneous costs not covered by any of the preceding items. These costs are usually distributed between individual types of products in proportion to the amount of costs for all previous items.
The sum of costs for the above items of expenditure forms the cost of production by the enterprise.
13. Non-production costs	Take into account the costs of the enterprise associated with the sale of finished products, which consist of the costs of containers and packaging, transportation of products to the departure station, commissions and other distribution costs.
The sum of expenses for all items of the calculation is the full cost of production, showing the total costs of the enterprise for the production and sale of this product.

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

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

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

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

Rice. Scheme of accounting and consumption of materials

Then the standard consumption of material for the actual release of products is determined by multiplying the rate by the amount of manufactured products. After that, the standard material consumption is compared with its actual consumption and the coefficient is determined. By adjusting the standard consumption for this factor, the actual consumption of material for each product is determined.

With the coefficient method, a certain coefficient is assigned to each product. Moreover, one of the products is set to a coefficient equal to one. All other products are equal in relation 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 (coefficient-tons, etc.), the consumption of materials per unit of output of the 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 products produced, 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 (waste, shrinkage, volatilization), and can no longer be used for its intended purpose. They are divided into returnable and non-returnable. Recyclable waste can be used at this enterprise or sold to third-party enterprises, organizations, institutions (remnants of raw materials and materials, trimmings, plums, etc.). They are priced either at the prices of "similar raw materials, or at the prices of possible use. C Non-recoverable waste cannot be used or sold outside (waste, spray, volatilization, etc.). This waste is not subject to evaluation."

Returnable waste is distributed among individual products in proportion to the weight or value of the materials used. If possible, it is advisable to refer 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 prime cost of certain types of products directly or indirectly. 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 on the basis of these measuring instruments for the direct purpose. If it is impossible to account for energy resources for their intended purpose, they are distributed according to the estimated (standard) 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 household needs is recorded 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 corresponding types of products directly or indirectly.

Directly includes the wages of workers directly involved in the manufacture of specific products with piecework wages.

Time wages, overtime, downtime, extra payments to foremen, extra payments for deviations from normal working conditions, for night work, bonuses and other payments not related to the manufacture of a certain type of product are distributed indirectly. Many enterprises use a normative way of distributing wages. In this case, the estimated cost rates for wages per unit of production are first calculated, taking into account the planned volume of production, the established number of jobs, tariff rates, time norms, etc. production workers who are on time wages, and the planned output of a particular type of product. Then all actually accrued wages are attributed to certain types of products in proportion to the indicated estimated rates.

Other ways of distributing wages are also used: in proportion to the direct wages of pieceworkers; proportional to the weight of processed raw materials, materials and semi-finished products; in proportion to the coefficients of labor intensity, etc. Ways of distribution of wages are regulated by industry instructions for planning, accounting and calculating the cost of products (works, services).

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

The distribution of wages by direction of costs in the context of workshops is carried out in the development table of form No. 1 "Distribution of wages", compiled according to the data of primary and consolidated 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 distribution results are reflected in statements 12, 13, 15, order magazines 10, 10/1, etc. In accordance with the annual percentage of the wages of workers (employees) set by the enterprise, deductions can be made to the reserve for the payment of vacations.

Accounting for taxes and deductions from wages: Contributions to the social protection fund, as well as the amount of the accrued emergency tax to eliminate the consequences of the disaster at the Chernobyl nuclear power plant and contributions 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 mastering new industries

The costs of preparing and mastering new industries are allocated in a separate calculation item. They, as a rule, are accounted for separately according to the types of mastered products, objects (enterprises, industries, workshops, units, etc.) in the context of the established nomenclature.

Expenditures for the preparation and development of new industries are carried out at the expense of working capital or in high-tech industries - at the expense of special sectoral and inter-sectoral research funds. In the first case, they are preliminarily accounted for on account 97 "Deferred expenses" until the end of preparation and mastering 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. The inclusion in the cost of products of a certain amount of development costs is based on the estimate and the number of products scheduled for release according to the plan within no more than five years from the date of the start of their production.

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

Analytical accounting of expenses related to the preparation and development of production is carried out in a journal-order form - in a journal-order 15 by type of expenses and articles of the approved estimate.

Enterprises that make contributions to special sectoral and intersectoral funds for research, development and development of new types of science-intensive products, the development of new types of products is carried out at the expense of centralized funds

When deducting to the specified funds, the enterprise draws up the correspondence of the accounts: Дт сч. 20 "Main production" (item "Expenses for preparation and development of production"), CT account 68 "Calculations of taxes and fees".

The transfer of the indicated amounts to the superior organization is reflected by the entry: Dt account 68 "Calculations of taxes and duties", CT account. 51 "Current account".

Before the start of preparation and development of production, enterprises submit a cost estimate to a higher organization, which allocates the necessary funds and transfers them. Upon receipt of these funds, the enterprise makes an entry: Dt sch. 51 "Current account", CT count. 86 "Earmarked financing".

9 Synthetic and analytical accounting of costs for main production

For accounting of production costs by calculation items and economic elements, the 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 related to 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 communication facilities;

4) operation of construction and installation works;

5) production of design and survey work;

6) production of geological exploration works;

7) production of research and development work;

9) catering, etc.

The first subaccount reflects the direct costs of manufacturing, processing, assembly and finishing of products of the main production of an industrial nature, as well as the costs of servicing production and management, which are accounted for in accounts 25, 26, 29.

The second subaccount takes into account the costs of plant growing and animal husbandry, as well as the processing of agricultural products in certain branches of agriculture, for example, in nurseries where seedlings are grown (gardening). The same subaccount 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 the fall, applying organic and mineral fertilizers, snow retention, reclamation of new lands, etc.

The third subaccount takes into account the costs of independent organizations that have 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 expeditionary and loading and unloading operations. On the same subaccount, communications organizations take into account the costs of providing communications services.

In the fourth subaccount, contractor construction organizations take into account the costs of construction and installation of facilities carried out for the customer. Development companies do not reflect the costs of construction and installation work on this subaccount.

On the fifth subaccount, design and survey organizations take into account the costs of the production of work, which are the main activity for this organization.

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

The seventh subaccount takes into account the costs incurred in the order of self-supporting activities, research, design and engineering and technological organizations.

In the eighth subaccount, road facilities take into account the operating costs of maintaining and repairing highways (capital, average, current road repairs, landscaping costs, winter road maintenance costs, and others).

The ninth subaccount takes into account the cost of raw materials that entered 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 - the cost of the consumed raw materials for the preparation of the sold dishes. In catering organizations, the costs of preparing meals and selling food are accounted for on account 44 "Selling 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 types of products, works, services and departments. Analytical accounting data is used in the preparation of internal reporting, based on information about the types, quantities, units of measurement, manufacturing workshops, and cost items of manufactured products. Analytical accounting is organized for each order, type of work, type of product in the context of calculation items and places of work performance (by workshops). At the same time, analytical accounting should ensure the grouping of information on the balance of work in progress at the beginning and end of the period, according to the costs for the reporting month, according to the amounts written off as costs for the final marriage, according to the cost of saved materials in production, etc.

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

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

Correspondence of invoices

		Materials and raw materials, purchased semi-finished products, components and parts, fuel, containers, inventory and household items, etc. were written off for the production of products of the main production.
		Written off the amount of deviations of the actual cost of materials from their book value, spent on the main production.
		The services of auxiliary production are 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 are exempt from VAT, have been written off.
		General production and general operating expenses are allocated to the main production.
		Final losses from defects are written off to the cost of manufactured products.
		The cost of production includes the costs of preparing and mastering new industries.
		Accrued wages with deductions to workers engaged in the production of products.
		Taxes and losses from damage to valuables are attributed to the costs of main production within the limits of natural loss.
		A reserve for the payment of vacations has been accrued.
		Returnable waste is capitalized at the prices of possible use.
		Finished goods from production were capitalized at the actual cost.
		The planned production costs have been written off.
		A shortage of work-in-progress in the shops was determined.

10. Accounting and distribution of general production costs

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

Remuneration of labor of workers engaged in the maintenance of production,

Depreciation of buildings, structures and equipment,

Lighting, heating and maintenance of buildings and structures,

Repair of buildings, structures and equipment,

Payment for rented premises, machines, equipment,

Expenses for the maintenance and operation of machinery and equipment,

Other expenses.

In addition to the above costs, non-productive costs are classified as general production costs:

Loss from downtime due to internal production reasons,

Losses from underutilization of parts, assemblies and technological equipment,

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

Other non-productive expenses.

Analytical accounting of general production costs is organized in the statement 15. Synthetic accounting - in the journal-order 10 and the General ledger.

According to the Standard Chart of Accounts, the accounting of general production expenses is kept on the collective and distribution active account 25 "General production expenses". At the end and beginning of the reporting period, the account has no balances. The debit of the account reflects the general production expenses in the context of items, and the credit - the distribution of the general production expenses. At the end of each reporting period, the expenses accounted for on account 25 are distributed in accordance with industry instructions for accounting for costs and calculating the cost of production, for each workshop separately between products and corrected defects, between commercial products and work in progress, between products. For example, the following methods of allocation of general production costs are applied:

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 industry);

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.).

Records are made in the accounting:

Correspondence of invoices

		Depreciation is charged on fixed assets and intangible assets operated in production workshops.
		Used materials, inventory and household items for general production needs.
		Consumption of semi-finished products for general production needs.
		The rent has been charged for future periods; reflects the cost of a subscription to technical literature.
		Intrafactory release of finished products for general production needs.
		Accrued wages and bonuses for general production specialists; deductions from wages were made.
		The sums of payments for insurance of property and general production personnel have been calculated.
		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 values ​​have been written off within the limits of the norms of natural loss.
		Travel expenses for general production workers were written off according to advance reports.
		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.
		General production costs were written off and included in the costs of developing new industries, preparatory work in seasonal industries
		Written off the costs of the correctable marriage.
		Written off conditionally fixed costs for the sale of products, works, services.

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 labor of administrative and managerial personnel, deductions from wages,

2) business trips and travel,

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

General running costs:

2) depreciation of buildings, structures, inventory,

3) amortization of intangible assets,

5) production of experiments, tests, research, maintenance of off-site 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 measures,

10) training,

11) organized recruitment of labor,

12) environmental protection,

13) other expenses.

Taxes, fees and deductions.

Plant overhead costs:

1) losses from downtime due to in-plant reasons,

2) shortage of material assets within the norms of natural loss.

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

According to the Standard Chart of Accounts, general business expenses are accounted for on the collective and distribution 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 costs. In accounting records are made:

Correspondence of invoices

		Depreciation is charged on fixed assets and intangible assets of general economic purpose.
		Used materials, inventory and household items for general household needs.
		Used semi-finished products of our own production for general economic needs.
		The cost of auxiliary production services has been written off.
		Lease payments have been calculated for fixed assets of general utility, leased out without redemption; reflects the cost of a subscription to technical literature.
		Intra-factory release of finished products for general business needs.
		Accepted for payment are invoices of suppliers and contractors for work performed, services rendered, excluding VAT.
		Salaries and bonuses for specialists are accrued; deductions from wages were made.
		Amounts of payments for property and general business personnel insurance have been calculated.
		Travel expenses were written off on advance reports. The prime cost includes travel expenses within and above the established norms, but the report is kept separately.
		The shortage was written off within the limits of natural loss norms.
		General administrative expenses related to construction work have been written off; for the costs of erecting temporary (title) structures.
		General operating expenses are allocated to the main production
		General operating expenses are allocated to ancillary production.
		General operating expenses are allocated to the costs of service industries and farms.
		General operating expenses for the development of new industries have been written off.
		The amount of compensation for general business expenses was reimbursed for claims against third-party organizations and persons.
		Reflected are losses incurred by the culprit from downtime due to external reasons, previously attributed to general business expenses.
		Written off the share of general business expenses on the cost of work performed using the earmarked funds.
		Reimbursement of the damage caused from the salaries of the administrative staff, guilty of downtime, was withheld.

12 Accounting for non-productive costs and losses

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

Unproductive costs are unplanned (forced) real material costs of an enterprise arising from violations in its economic mechanism, committed both by the enterprise itself and by other economic bodies, which negatively affect the final results of activities. The main reasons for violations in the economic mechanism:

On-farm - they consist of shortcomings in the organization of production and the labor process, ensuring the release of high-quality products, material and technical support 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 assumption by the enterprise of unproductive expenses;

External - consists of illegal actions of suppliers, transport organizations and other counterparties, expressed in non-fulfillment or improper fulfillment of the contractual obligations assumed on the material and technical support of the enterprise or the sale (shipment) of finished products (goods).

Non-productive costs and losses include:

1. Losses from marriage.

2. Losses attributable to non-operating expenses:

3. Overhead costs attributed to production costs:

Loss from downtime due to internal production reasons;

Losses from underutilization of parts, assemblies and technological equipment;

Losses from the write-off of shortages and damage to inventory items in the absence of the guilty persons or whose recovery was denied by the court.

4. Other non-productive costs:

Payments to employees dismissed from an 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 a modern and reliable identification and definition of non-productive costs and losses incurred from marriage, downtime, shortages and damage to material values. Accounting information also allows you to establish the reasons and those responsible for the waste of funds of the enterprise.

Marriage accounting:

Waste is a waste of production resources. It reduces the output of suitable products and increases its cost.

Defect in production is considered to be products (products), semi-finished products, assemblies, parts and structures that do not correspond in quality to established standards or technical conditions and cannot be used for their intended purpose or are used only after additional costs to eliminate existing defects.

Requirements for product quality are increasing, therefore, the technical control departments and other services of the enterprise are faced with the task of timely identification, analysis and prevention of defects. In particular, work is being done to prevent defects through the implementation of an integrated product quality management system and efficient use of resources.

In the matter of effectively combating marriage, it is of great importance to properly organize the registration of losses, to establish the causes and perpetrators. An important role is assigned to its operational accounting at the place of origin, which is carried out by the service of the technical control department of the enterprise.

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

The most common document for registering a marriage is an act (notice of marriage), in which 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 for the type and reason of marriage; perpetrators of marriage; the cost of marriage; amounts to be recovered from the perpetrators; a mark of the receiving workshop or warehouse on the acceptance of rejected products.

In the marriage act, a special section is allocated for the calculation of marriage by direct cost items. The act is drawn up in duplicate and signed by the controller of the technical control department, the foreman and the head of the site or workshop. One copy, together with the defective products, is sent to the scrap pantry, the other to the dispatch 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 registration of marriage and determining losses from it according to the places of origin, causes and culprits is its classification.

By the nature of the detected defects, the marriage is subdivided into recoverable and irreparable (final). Correctable defects include parts, assemblies, products that can meet the requirements of standards or technical conditions after the correction of defects, if such a correction is technically possible and economically feasible. If it is impossible to correct the defect or the costs of correcting will exceed the losses from marriage, these parts, assemblies, products, works are referred to as final marriage.

At the place of detection, they distinguish between internal defects found at any production site before shipment to the consumer, and external ones - identified by the consumer (buyer) in the process of acceptance or use.

In addition, marriage is classified by type, cause and culprit.

All scrap transactions are recorded in the synthetic active costing account 28 Waste in production. On the debit of this account, they reflect: for an incorrigible marriage - expenses, the cost of rejected products, and for a correctable one - expenses associated with its correction. On the credit, the accounts reflect the amounts that partially reduce the 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 incorrigible marriage attributable to the costs of primary production.

The difference between debit and credit turnovers, i.e. the provisional balance on account 28, represents losses from marriage at the end of the month included in the cost of production according to the calculation 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 shops, types of products, items of expenditure and perpetrators in statement 14 "Losses from marriage" when applying the journal-order form of accounting.

Statement 14 is intended to take into account the identified losses:

From the shortage of work in progress minus its surplus;

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

From defects in production, including losses associated with damage to semi-finished products when setting up equipment.

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

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

In accounting, marriage losses reflect:

Correspondence of invoices

		1.1. Expenses for correcting 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 for workers and the amount of the reserve for the payment of vacations; Deductions from workers' wages; Travel expenses (representation in case of rejection of products, performance of work to correct a defect at a consumer); Transportation costs associated with the correction of external defects at the location of the buyers; Part of general and general production costs attributable to the cost of marriage; 1.2. The cost of the standard (planned) cost of the internal final scrap of products 1.3. Non-reimbursable marriage costs associated with the quality and range of supplied materials (the amount of unsatisfied arbitration claims) 1.4. The amount 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 disassembly of rejected products 2.2 Amounts withheld from the wages of the perpetrators of the marriage in accordance with the current legislation in compensation for losses from marriage
		3. Writing off losses from marriage to production costs The total amount of losses from marriage in the main, auxiliary industries (the cost of the final marriage plus the costs of the correctable marriage minus the amounts attributed to the reduction of losses from marriage

Downtime loss accounting:

As a result of technological and organizational malfunctions, downtime of workers, machines and mechanisms occurs. They represent a waste of money and labor due to the underutilization of equipment and labor and the loss of 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 culprits of occurrence is of great importance in identifying reserves for increasing labor productivity and increasing output.

Loss from downtime - overhead costs of raw materials, supplies, fuel, payroll and related costs as a result of unplanned shutdowns of individual machines, shops or the entire production.

Downtime at enterprises is divided into day-long and intra-shift and occurs for external and internal reasons. External downtime includes downtime caused by a delay in the supply of electricity by power supply organizations, water, steam, as well as raw materials, fuel and spare parts by suppliers, internal downtime occurs due to the fault of the enterprise itself due to various production and organizational problems: inconsistency, violation 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 reasons and culprits for downtime. In all cases of downtime of workers for more than 15 minutes, a simple sheet is written out, which indicates not only the names and personnel numbers of workers, types and numbers of idle machines, the beginning, end and duration of the downtime, but also the codes of its causes and culprits in accordance with the nomenclature developed at the enterprises ...

When a workshop, a site, a separate production or an enterprise 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 for labor with deductions of production workers for downtime;

Supplement to workers employed in other jobs;

The cost of raw materials, materials, fuel, energy, unproductively consumed during downtime;

Share of expenses for the maintenance and operation of machinery and equipment.

Such losses, formed due to external reasons, should be taken into account as part of general business expenses, and by internal ones - in general production costs under the item "Downtime losses".

Depending on the duration, downtime is divided into intra-shift and whole-shift. Intra-shift ones are drawn up with a sheet of downtime, and in the time sheet they are additionally marked with the letter B. All-shift downtime are most often caused by external reasons and cover workers of the entire section, workshop. These downtime in the report card are marked with the letter P and are drawn up with an extract of the act with the attachment of a list of workers - participants in the downtime.

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

Downtime accounting is reflected in accounting:

Correspondence of invoices

		The cost of fuel at discount prices consumed during the idle period
		The cost of energy (purchased and self-generated) consumed during downtime
		Amounts of losses from downtime not compensated by the guilty parties due to claims not satisfied by arbitration, court proceedings against supplies, transportation, energy supply, violations of other economic relations
		Salary with deductions accrued during downtime or forced interruptions of production for various reasons (internal and external)
		Additional payment for the time of performance of less qualified work (additional payments up to average earnings, payments of the inter-grade difference)
		Reflected are losses uncompensated by the culprit from downtime due to external causes.
		A claim was made against the guilty organization.
		The claim was satisfied and the sums were 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, through the fault of materially responsible persons and officials, are subject to compensation. There may be cases when the guilty persons are absent or the court refused to recover from the culprits. Then shortages and losses from damage to material assets and work in progress are considered unproductive expenses.

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

Correspondence of invoices

		Inventory shortage identified
		Reflected the amount of shortages within the norms of natural loss
		Reflected the amount to be recovered from the guilty persons for missing or damaged values
		The difference between the recovered and the book value of the shortfall or loss is written off to non-operating income
		Reimbursement of Amounts by Guilty Persons
		The difference between the recovered and the book value is written off as the payment is received
		Reflected the actual cost of destroyed and lost values ​​due to natural disasters, fires

Other non-productive costs:

The level of production costs is significantly affected, along with losses from rejects, downtime, shortages and damage to values, and other non-productive costs:

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

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

Liquidation of an enterprise is carried out by a 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 contradict the goals of the enterprise, or without proper permission (license) or prohibited by law;

If the acts on the establishment of the enterprise are invalidated.

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

In connection with the reduction in the number of workers, workers are usually laid off, and with the reduction of the staff, those workers whose positions are included in the staffing tables.

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 for the given employer in the manner and on the conditions stipulated by the collective agreement (agreement).

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

Employers are financially liable in accordance with the law for damage caused to employees by injury or other damage to health associated with the use of their job duties.

Proof of the employer's guilt may be an act of an industrial accident, a court verdict or decision, a decision of a prosecutor, an inquiry or preliminary investigation body, a decision to impose an administrative or disciplined penalty on the perpetrators and other documents.

Compensation for damage consists in the payment of sums of money to the victim in the amount of earnings (or part of it), which he lost due to disability or its decline, minus a disability pension due to work injury, as well as compensation for additional costs caused by damage to health.

The amount of compensation for damage associated with the loss of the victim's previous earnings or a decrease in it in connection with a work injury is determined as a percentage of this earnings, corresponding to the degree of disability.

If the work injury 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 should be reduced depending on the degree of the victim's fault, or compensation for harm must be denied. Severance pay is not taxed and is not subject to debt collection.

Correspondence of invoices

In addition to non-productive costs and losses that negatively affect the cost of production, one can also single out 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, intangible and other assets. These losses are recorded 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 culprit 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 costs of compensation for damages;

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

Non-reimbursable losses from natural disasters.

The reasons for the formation of overdue accounts receivable are: the payer's lack of funds, the bank's return of payment claims without payment on the grounds of financial control, refusal to accept payment claims.

Debtors and creditors include organizations for non-commercial transactions: transport organizations that carry out payments related to the use of passing vehicles for the carriage of goods; depositors, organizations and persons in favor of whom 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 child care. Uncollectible receivables are written off at the decision of managers either to the company's losses, or from net profit or a reserve for doubtful debts.

Doubtful debt is a receivable from an enterprise that has not been repaid on time and is not secured by appropriate guarantees. The formation of this reserve is made after the inventory of receivables.

A significant part of unproductive costs are penalties, the need to pay of which is caused by non-fulfillment of obligations under contracts for the supply of finished products.

Fines, penalties, forfeit can be received:

For non-fulfillment of delivery obligations;

For late payment for delivered products;

For the supply of incomplete and low-quality products.

Correspondence of invoices

When identifying losses and non-productive costs, it is necessary to timely establish the reasons and specific culprits in order to compensate the enterprise for damage and prevent similar losses in the future.

13. Accounting and evaluation of work in progress

Incomplete main production includes the following products that have not passed all stages of processing in the technological process:

· Self-made parts, finished and unfinished by processing;

· Purchased parts and semi-finished products that have undergone processing at appropriate technological operations;

· Nodes at various stages of assembly;

· Products, the assembly of which has not yet been completed, fully finished products, accepted by the control apparatus and packed, but for some reason not handed over to finished product warehouses before 24 hours of the last month with one-shift and two-shift work of the enterprise. With a three-shift work of the enterprise - until 8 o'clock in the morning of the first month following the reporting one.

Work in progress does not include:

· Materials located at workplaces that have not been processed;

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

· Final (subject to delivery to insulators) marriage of parts, assemblies and products caused by technological reasons, and incorrigible production defects.

Parts and assemblies to be corrected are included in work in progress.

Work in progress accounting is subdivided into operational and accounting.

Operational accounting is carried out in workshops in kind. It is carried out under the guidance of the production and dispatching department of the enterprise, the apparatus of the production and dispatching bureaus of the shops and employees of intermediate warehouses of parts, assemblies and products.

Accounting reflects on a monthly basis all changes in the composition of work in progress by product groups in value terms, while 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: detailed and detailed-operational.

In mass-flow 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 data; delivery of parts to the site; transfer of suitable parts to the warehouse or to other areas; the number of detected defects; losses; new balance.

In serial production, itemized, step by step 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 workshops are received on the basis of delivery notes, and those coming from their own workshop - 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 (picking cards) that fit in accordance with the production task. In this case, all the details and their quantity (according to the norm) are listed, necessary to carry out the planned work.

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

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

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

Depending on the type of production, it is recommended to carry out an inventory of work in progress on a monthly basis, once a quarter, once every six months, or annually.

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

When taking inventory of work in progress, you must:

· To determine the actual presence of backlogs (parts, assemblies, assemblies) and not finished production and assembly of products that are in production;

· To determine the actual completeness of work in progress (backlog);

· To identify the remainder of the work in progress on canceled orders, the execution of which is suspended.

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

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

· Drawing up an act (statement, inventory) inventory and assessment of the balance of work in progress;

· Identification of inventory results (surplus and shortage).

The results of the inventory of work in progress are drawn up in an act, which indicates the discovered shortages and surpluses, the reasons for their formation, the culprit, 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 the protocol of the commission for reviewing the results of the inventory is attached to it.

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

Remains of work in progress are usually valued in the same manner that is established for calculating the cost of finished goods.

Most often, with a single and small-scale production of products, work in progress is estimated at the actual cost for all calculation items, with the exception of the items "Loss from marriage", "Costs for preparation and mastering of production", "Depreciation of tools and special purpose devices", "Other production costs "and" Non-production costs ", the costs of which are not included in the work-in-progress, but are attributed entirely to the commodity output.

At enterprises of mass and large-scale production, parts being processed are estimated based on the 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, the salary is calculated for each operation based on the price, overhead costs are included in work in progress if there is an savings in the amount of actual costs, and in case of overruns - in the amount of the rate or planned percentage.

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

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

Surplus work in progress is accounted for Dt 20.23; CT92

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

The following subaccounts are used to record and distribute the costs of auxiliary production:

23/1 - service with various types of energy,

23/2 - in-plant transport services,

23/3 - repair of fixed assets,

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

23/5 - operation of small transport facilities,

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

23/7 - mining of nonmetallic materials,

23/8 - logging and sawmilling,

9/23 - processing of agricultural products and others.

The first subaccount 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 subaccount takes into account the costs of factory transport (rail, road, water, floor trackless, conveyor, cable-suspended, pneumatic, hydraulic).

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

The fourth subaccount takes into account the costs of manufacturing custom-made objects of tooling, non-standard equipment, molds, fixtures and models.

On the fifth subaccount - the costs of maintaining automobile and horse-drawn transport in industrial organizations, 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 costs of erecting non-title temporary structures and devices, which include on-site storerooms, work contractors' offices, sheds, steam distribution and power supply, within working areas, etc.

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

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

On the ninth - the costs of procurement, agricultural, trade and other organizations for salting, drying and preserving 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 count. 23 "Auxiliary facilities",

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

CT count. 05 "Depreciation of intangible assets" - for the accrued amortization of intangible assets used in the workshops of auxiliary production,

CT count. 10 "Materials" - for the amount of inventories used in the shops of auxiliary production,

CT count. 16 "Deviation in the cost of materials" - to write off (reverse) deviations for consumed materials in auxiliary production,

CT count. 21 "Semi-finished products of our own production" - for used semi-finished products of our own production in the workshops of auxiliary production,

CT count. 23 "Auxiliary production" - for the amount of services (work) rendered by the shops of auxiliary production to each other;

CT count. 25 "General production costs" - when the share of general production costs of the main production is included in the cost of production of the workshops of auxiliary production,

CT count. 26 "General business expenses" - when the share of general business expenses is included in the prime cost, it will produce the production of auxiliary production shops,

CT count. 28 "Defect in production" - to write off losses from defects recorded in the workshops of auxiliary production,

CT count. 97 "Prepaid expenses" - to write off a part of prepaid expenses related to the reporting period included in the costs of auxiliary production,

CT count. 43 "Finished goods" - when the finished goods are released to the shops of auxiliary production,

CT count. 60 "Settlements with suppliers and under hazel grouses" - on the invoices of suppliers and contractors accepted for payment for work, services performed for workshops of auxiliary production,

CT count. 76 "Settlements for property and personal insurance" - for the amount of accrued insurance premiums for property and personal insurance in auxiliary industries,

CT count. 68 "Calculations of taxes and fees" - for the amount of deductions to the budget,

CT count. 69 "Calculations for social insurance and security" - for the amount of contributions to the Social Security Fund,

CT count. 70 "Payments to personnel for labor remuneration" - for the accrued wages to employees of auxiliary production,

CT count. 71 Settlements with accountable persons "- for expenses related to business trips of workers in auxiliary production shops,

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

CT count. 94 "Shortages and losses from damage to values" - when writing off to the costs of auxiliary production of shortages and losses from damage to values ​​within the norms of natural loss,

CT count. 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, for the payment of vacations for workers in the shops of auxiliary production, other reserves for the current costs of auxiliary production, etc.

At the end of the month, on the basis of primary documents (invoices, acceptance certificates, etc.) and notifications of the relevant services of the enterprise about the consumption of services, a statement 9 "Distribution of auxiliary production services" is drawn up.

If there are several auxiliary shops at the enterprise, the provision of mutual (counter) services can take place.They are evaluated in one of the shops (as a rule, who received fewer services) at the planned production cost or at the actual cost of the last month. When distributing services (works, products) of auxiliary industries, correspondence of invoices is drawn up:

CT count. 23 "Auxiliary facilities"

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

D-t count. 10 "Materials" (15) - for manufactured commodities for in-plant consumption,

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

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

Dt count. 25 "General production costs" - for the services of auxiliary workshops, attributed to general production costs,

Dt count. 26 "General expenses" - for the services of auxiliary workshops, attributed to general expenses,

Dt count. 28 "Defect in production" - for a detected defect in tool and repair industries,

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

Dt count. 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 facilities discontinued by construction, the cost of works and services for the needs of capital construction;

Dt count. 97 "Deferred expenses" - for the value of orders executed and handed over by the shops of auxiliary production for work and services related to the development of new enterprises, production facilities, workshops, units (start-up costs), preparation and development of the release of new types of products and technological processes not intended for serial and mass production,

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

Dt count. 44 "Costs for implementation" - for the cost of loading and unloading and transport costs for the delivery of goods in supply, sales and trade enterprises,

Dt count. 90 "Sale" - for the actual production cost of works, services, energy, water and other energy resources performed and supplied 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 count. 91 "Operating income and expenses" - for the cost of works, services of repair and other auxiliary workshops for the liquidation and sale of fixed assets; costs for canceled orders, for production costs that did not provide products, etc.

Dt count. 76 "Settlements on claims" - to write off losses of work in progress for products discontinued at the initiative of the customer, which is recognized on a voluntary basis or on the basis of a decision of the economic court; for the cost at the current tariffs of transport services provided by the transport industry for the employees of their enterprise,

Dt count. 92 "Non-operating income and expenses" - uncompensated 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, and other extraordinary events caused by extreme conditions;

Dt count. 94 "Shortages and losses from damage to values" - for the cost of identified shortages of work in progress in auxiliary workshops,

When allocating the costs of complex auxiliary productions, the balance of work in progress is 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 are allowed to be calculated according to consolidated standards, to distribute general production costs in proportion to the wages of production workers. Products and work handed over for partially completed orders are valued at the planned cost, and the actual cost is determined after the entire order has been completed.

The costs related to the delivered products, works and services are distributed among consumers according to the completed orders or in proportion to the amount of products released (services provided, works performed).

15. Consolidated accounting of production costs

Consolidated accounting of production costs is organized according to non-semi-finished and semi-finished versions.

In the case of a non-semi-finished product, the costs are accounted for at the place of their occurrence before the release of products as a whole for the workshop (redistribution), 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 workshops continue to be included in the production costs of manufacturing workshops until the release of finished products. When calculating the cost of finished products, the costs of the shops involved in its manufacture are summed up, taking into account the remainder of the work in progress.

With the semi-finished cost accounting option, active account 21 "Self-produced semi-finished products" is used. This account is opened by those organizations that keep a separate accounting of semi-finished products, for example, in the ferrous metallurgy, cast iron is taken into account in succession, in the rubber industry - rubber and glue, in the chemical (at a nitrogen-fertilizer plant) - sulfuric acid, in the textile industry - yarn and severity.

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 by storage locations of semi-finished products, by types, grades, sizes, etc.

16. Accounting for the results of activities 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 homes, sanatoriums and other health and cultural and educational institutions, etc. Moreover, their activities should not be spelled out in the charter as a separate type of activity.

The results of the activities of service industries and farms are recorded on the active-passive account 29 "Service industries and farms". Synthetic accounting of costs is carried out by type of production and farms in the journal-order 10 or using turnover lists (with an automated accounting system).

If the servicing industries and farms are allocated to a separate balance sheet and function as structural units, then information on their activities is reflected using account 79 "On-farm settlements".

The costs of maintaining service industries and farms are reflected in the debit of account 29 "Service industries and farms", and income on the credit of this account. Monthly costs not covered by income are written off at the expense of funding sources and are reflected in the debit of account 86 "Target financing and receipts". The following entries are made in the accounting:

Correspondence table

One of the most extensive and sometimes very difficult topics for those who are just diving into accounting.

A bit of theory

Today we are considering a topic in which the terms "costs and expenses", "grouping by costs and expenses", "classification" are constantly encountered. How to understand where what? When I looked into books on accounting, every time I caught myself thinking that I was asking myself the question: “In the examples, are these costs or expenses? Which term is correct to use? " It seems that the author uses costs and in the next sentence is already using the term costs. Confusion, and nothing more.

Let us now once again repeat the meaning of these terms, so that later we can unambiguously perceive what we mean when we say them. Good?

Cost is the exchange of monetary resources for something else that the enterprise can store and use. for instance, the company bought goods, materials. Spent money, but did not lose it, because "money turned into other resources."

The transfer of materials to production or household needs is as follows:

• the cost of these materials is calculated, for example, the average cost.
• due to posting, materials are reduced by 10 account in the calculated amount and quantity
• and this amount comes to cost accounts (20, 23, 25, 26, 44)
• until the end of the month, such accumulated amounts can be safely said that they are costs

But when there is a process of closing the month, and these costs begin to participate in calculating the financial result - then they turn into the concept of costs.

Those. these are the costs taken into account of the financial result for calculating profit, from which the "Income Tax" is then taken Let's consider the cost accounting accounts in the following activities:

Provision of services

There are mainly two cost accounts used here, 26 and 91.2.

Moreover, the 26th account accumulates costs within a month, which will then go to the 90th account, but already as expenses. When the 26th account is closed (transferred) to the 90th account, it is called the direct costing method.

A 91.2. an account is already expenses at once, since it itself is already a formula for a financial result. From previous articles, we already know that account 91.2 includes such basic expenses of an enterprise as bank services for servicing a current account, interest on a loan.

All other costs fall on account 26 for services: salaries of employees, rent of premises, office supplies, Internet services, communications, payroll taxes, depreciation of fixed assets. Those. basically everything related to current activities. Let's take a look at the 26th account, let's look at its characteristics.

Trade

Account 91.2 accounts, sometimes 26, are also present in trade. However, the main account for costs in trade is Account 44, "Sales Expenses". Look at its characteristics.

Chart of accounts from the program 1C Accounting 7.7

Chart of accounts from the program 1C Accounting 8

We see that the account is analytical: there are sub-accounts and sub-accounts. The account is fully active, therefore the accumulation of costs will be debit, and the write-off will be credited to the account.

How 44 accounts work

To begin with, remember that 44 includes the costs that fall on the trading process. If the firm is engaged only by trade, then in the account it will have 44 and 91.2 cost accounts. The most common items of expenses for trading firms are the salaries of sellers and taxes from them, rent, utility bills and everything else that is associated with the place of trade. They repaired the electrical wiring in the store (they rendered us a service) - it will also go to the 44th account. If there is a dedicated accountant responsible for the operation of the outlet, then all his salary and taxes from it will go to account 44.

If the company, in addition to trade, also provides services, or there is production, then the salary of the chief accountant, manager, driver's driver, rent and electricity at the head office, etc. - all this will go to the 26th count. Got the meaning?

Special types of costs. There are special types of costs in trading organizations: transportation and sales costs... What is so interesting about them? Let's figure it out.

Fare

When buying a product, each company would be happy if the supplier at the same price that sold the product to us would also deliver it to our warehouse. But that doesn't happen. There are always additional costs for our company to deliver the goods to their warehouse. And the farther the supplier, the more overhead costs (transport).

As a result, we have the goods delivered at the purchase price and a certain cost for delivery (the cost of transportation costs). Now we are faced with a dilemma: how to arrange these transportation costs? We are allowed two ways:

The first way... Take the amount of transport, calculate the proportion and scatter the amount of delivery for each purchased product. All this should be done by posting to 41 accounts. In this case, the price of the purchased goods in the company's warehouse and in the reports will be as accurate as possible.

And when this product is sold, the most accurate purchase value will go into the formula for the financial result. That part of the goods that remains not sold will store in itself a part of the transport, do you agree? In other words, unnecessary transportation costs will not be included in the financial result formula.

Second way... The purchased goods are for 41 accounts, and transport costs for 44 accounts. Then, at the time of the "closing of the month" 44, the entire account will be closed to 90. It turns out that the transport vehicles were included in the formula, and the goods were not sold all or were not sold at all. In other words, we have unreasonably increased expenses, which is impossible.

In this case, transportation costs on account 44 will be 90% spent only in the part in which the goods were sold, i.e. in proportion to the goods sold. As a result, the transportation costs of our company, when closing 44 accounts, not all will go to 90, do you agree? The amount of transportation costs will remain, i.e. 44 the account will not be closed all - it will be with the remainder.

Business expenses

These include the costs of promoting and selling products. The most common are packaging, advertising, marketing activities.

Production

As you can see, we are on the increase. Production combines 26 counts, 44 counts and 91.2 counts. In addition, it has its own main accounting accounts - 20, 23, 25, 26, 28.

Accounts 91.2 and 44 work in the same way as for previous activities. But the 20th accounts work in a special way. Let me tell you very briefly now.

Basic accounts in manufacturing: 20, 25, 26

About 26 count we can say that he collects the expenses of the entire enterprise, such as management, administration. Those. all expenses that can not be attributed to either trade (44 accounts) or production (20, 23, 25, 28). In other words, account 26 is an accounting of administrative expenses for the entire business.

20 count- this is the account of accounting for the production of products itself, but ... 23 and 25 are also accounts involved in the production of products. What is the difference? And the fact that the 20 account first collects only those costs that can be directly attributed to a specific type of product.

25 count collects those costs that can not be accurately attributed to a specific product, can only be in the shop. An example is indispensable here.

Let's take one workshop, one machine, one type of product, no matter how many employees. Let them work in turns, in shifts, as they want. What is production of products (let's simplify) is the cost of raw materials, employee salaries, payroll taxes, electricity for the machine, depreciation of the machine, depreciation or rent of the workshop. Under our condition, all costs incurred immediately fall on this one specific type of product.

Let's complicate production, bringing it closer to real. The workshop is still one, the machine is one, there are two types of products, the employees are 4. Two people produce the products, one is a watchman, and one maintains the cleanliness of the room.

Well, how can you now accurately determine the cost of electricity, depreciation of the machine, depreciation (rent) of the building, salaries of the watchman and technical personnel, payroll taxes ON a specific type of product? And if this watchman is guarding two workshops? Does the technical staff clean only this workshop and production area?

It turns out that part of the costs is no longer so easy to immediately attribute to account 20 for a specific type of product, do you agree? This is what count 25 is for.

CHAPTER 11

Accounting for production costs

After studying this chapter, you will learn:

Accounting for production costs in crop production; on the accounting of production costs in animal husbandry;

Accounting for the costs of industrial production;

On the accounting of direct costs and the distribution of indirect costs;

on the accounting of semi-finished products, costs in service and auxiliary industries, defects in production; !!! on the typical correspondence of accounts for accounting for production costs.

11.1. Main regulatory documents

1. Tax Code of the Russian Federation. Chapter 25.

2. Federal Law "On Accounting".

3. Regulations on accounting and reporting in the Russian Federation.

4. PBU 1/98 "Accounting policy of the organization."

5. PBU 10/99 "Organization costs".

6. PBU 17/02 "Accounting for research, development and technological work".

7. Guidelines for planning, accounting and calculating the cost of production (work, services) in agriculture, approved by the Ministry of Agriculture of the Russian Federation dated March 11, 1993 No. 2-11 / 473.

8. Methodological recommendations on accounting of costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by order of the Committee of the Russian Federation on Trade No. 1–55 / 32–2 dated April 20, 1995.

9. Order of the Ministry of Finance of Russia dated July 6, 2001 No. 50n. "On clarification of the norms of expenses for the reception and servicing of foreign delegations and individuals."

10. Decree of the Government of the Russian Federation of February 8, 2002 No. 92. "On the establishment of rates of expenditure of organizations for the payment of compensations for the use of personal cars for business trips, within which, when determining the tax base for corporate income tax, such expenses are referred to other expenses associated with the production and sale of products ”.

11. Decree of the Government of the Russian Federation of February 8, 2002 No. 93 "On the establishment of consumption rates of organizations for the payment of daily allowances and field allowances, within which, when determining the tax base for corporate income tax, such costs are related to other costs associated with production and sales products ".

11.2. Accounting category "production costs", classification of production costs

Under production costs understand the cost of resources used in the production process, performance of work and provision of services.

A cost management system is essential to the success of an enterprise, as cost information is used to formulate a development strategy designed to provide a sustainable advantage over competitors.

Expenses- this is the cost of resources attributed to the reporting period when calculating the financial result for this period. They represent either part of the previously made, i.e. capitalized, expenses, or expenses and accruals recognized as expenses at the time of their implementation. It is the costs that are important to determine the financial result.

Costs mean "donation" of a certain resource, i.e. its reduction or use to achieve the set goals. The costs are either capitalized, i.e. are reflected in the balance sheet as an asset, and are gradually transferred to costs or losses in future periods, or immediately charged to costs or losses of the reporting period. Thus, in relation to costs, costs act as their cause or effect.

The concept of "costs" in a narrow sense is synonymous with the concept of "costs" (it is in this context that this term is used in trade enterprises).

Currently, in practice, the terms "costs", "costs" and "costs" are used in many cases as synonyms, regardless of the branch of the economy.

In accordance with PBU 10/99 "Expenses of the organization" "the expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of the participants. (property owners) ".

For the correct organization of cost accounting, their classification is of great importance.

In agriculture, costs are grouped by type of production: costs of primary production, costs of auxiliary industries and farms, costs in industrial production and farms, costs in service farms.

The main industries in agriculture are plant growing, animal husbandry, and industrial production.

Ancillary production includes subdivisions that are engaged in the repair of fixed assets, transportation of goods, as well as subdivisions that provide the main production with electricity, water, packaging, etc.

Service enterprises and households include housing and communal services: canteens, canteens, preschool institutions, rest homes, institutions of cultural and domestic purposes.

The expenses of an enterprise, depending on their nature, conditions of implementation and directions of its activities, are subdivided as follows:

Expenses for ordinary activities;

Other expenses.

When forming expenses for ordinary activities, they grouped by economic cost elements:

Material costs (raw materials, materials, purchased components and semi-finished products, fuel, electricity, heat, etc.);

Labor costs;

The cost of social security contributions;

Depreciation;

Other costs (rent, interest on bank loans, taxes, etc.).

The grouping of costs by elements is necessary in order to study material intensity, energy intensity, labor intensity, capital intensity of production and to establish the influence of technological progress on the cost structure. If the share of wages decreases, and the share of depreciation increases, then this indicates an increase in the technical level of the enterprise, an increase in labor productivity. The share of wages is also reduced in the case when the share of purchased components, semi-finished products increases, which indicates an increase in the level of cooperation and specialization.

Grouping costs by purpose, i.e. by calculation items, indicates where, for what purposes and to what extent the resources were spent. Such a grouping is necessary for calculating the cost of certain types of products in multi-product production, establishing centers for the concentration of costs and searching for reserves for their reduction.

Under the cost of products, works and services means the costs of all types of resources expressed in monetary form: fixed assets, raw materials, materials, fuel and energy, labor used directly in the process of manufacturing products and performing work, as well as for maintaining and improving production conditions and improving it.

The costs attributed to the cost of production, as a rule, must meet the following requirements:

validity- economically justified costs, the assessment of which is expressed in monetary form;

documentary confirmation- registration of expenses with documents in accordance with the legislation;

expenses are recognized as expenses provided that they are incurred for activities aimed at generating income.

Costs in accounting are grouped by places of origin (production, workshops, areas, etc.), as well as by types of products and costs (items of calculation of the cost of production and elements).

The purpose of accounting for production costs is a timely, complete and reliable determination of the actual costs of production and sales of products, the calculation of the actual cost of individual types, groups and all products, as well as control over the use of material and other resources and funds in production.

For the organization of accounting for production costs, the choice of calculation objects and the nomenclature of synthetic and analytical production accounts is of great importance.

TO costing objects include individual products or product groups, semi-finished products, works and services, the cost of which is determined in the process of accounting for production costs. For certain objects of calculation, analytical accounting of production costs is carried out. However, it is allowed to open analytical accounts not for each object, but for their group.

For each object, you must choose the right costing unit which is mainly used in natural (centners, cubic meters, kilograms, etc.) and conditionally natural units, calculated using coefficients, for example, in processing (one thousand conditional cans of canned food, etc.). The costing units may not be the same as the natural accounting unit. Application enlarged costing units simplifies the preparation of planned and reported cost estimates.

For agricultural enterprises, the following standard cost items have been established:

3. Fertilizers mineral and organic

4. Means of protection of plants and animals

6. Raw materials for processing

a) petroleum products;

c) repair of fixed assets.

8. Works and services

9. Organization of production and management

10. Payments on loans

11. Losses from the death of animals

12. Other costs

Based on the standard nomenclature of cost items, taking into account the specific economic conditions at agricultural enterprises, for each industry, a specific nomenclature of cost items is formed, which allows you to more accurately group costs and, as a result, more correctly form the cost price by item of cost, depending on the conditions in which the agricultural enterprise operates.

V the accounting policy of the enterprise in relation to the accounting of expenses in general, the following points should be reflected:

a) the method of writing off general and general production costs (these costs can be written off as conditionally fixed costs directly to the debit of account 90 (the method of forming the partial cost of production) or included in the cost of production of accounts 20, 23, 29 (the method of forming the full cost);

b) the method of distribution of indirect costs between the objects of costing. Indirect costs (general business expenses, if they are written off to accounts 20, 23, 29, general production costs) can be distributed among the cost calculation objects in proportion to the distribution base, which can be used as:

The amount of direct costs of materials,

The amount of expenses for wages,

The amount of direct costs of materials and salaries,

The sum of all direct costs;

c) a method of grouping expenses by cost item to generate information for management purposes, costing. For example, main costing items may be:

Raw materials and materials, recyclable waste (deducted);

Purchased products and semi-finished products;

Fuel and energy for technological purposes;

Basic and additional wages of production workers;

Compulsory deductions from wages;

Expenses for the maintenance and operation of machinery and equipment;

General production costs;

General running costs;

Loss from marriage;

Business expenses;

Other production costs.

In the case of a journal-order form, production costs are accounted for in a journal-order No. 10, which is compiled on the basis of the summary data of workshops cost accounting sheets (form No. 12), cost accounting of service industries and farms (form No. 13), production losses accounting ( form No. 14), accounting for general business expenses, deferred expenses and commercial expenses (form No. 15), etc. The journal-order No. 10 reflects all production costs by elements of costs from the loan of the corresponding material and settlement accounts, as well as internal turnovers on the accounts production costs (write-off of general production and general business expenses, services and work of auxiliary production). The data of the journal-order No. 10 is used to compile the calculation of costs for the elements and to calculate the cost of production.

11.3. Accounting for production costs in crop production

Crop production is a seasonal industry.

The technological process in crop production consists of several stages:

1) preparation for sowing (plowing, harrowing, cultivation, etc.);

2) sowing (planting);

3) plant care;

4) harvesting.

Production costs are carried out unevenly and at different times of the year. The yield is determined by the maturation of the plants and occurs during the harvesting period. The main and secondary products (straw, chaff, tops, etc.) are obtained from the harvest.

The objects of cost accounting in crop production are agricultural crops, groups of crops that are homogeneous in terms of the technology of growing crops; types of work in progress; costs to be allocated; other objects.

The peculiarity of the analytical accounting of costs in crop production lies in the fact that they are reflected first by production units (departments, sections, teams, etc.), and then they are brought together as a whole for the economy. The main register for analytical cost accounting is the subdivision's personal account. In the analytical accounting of the production process in crop production, one should distinguish between the accounting of costs for the harvest of the current year and for the harvest of future years by the types of work performed on the crops, to the cultivation of which the costs are related.

Accounting for the costs of production and yield of crop production is carried out on the active calculation account 20 "Main production", sub-account "Crop production" on analytical accounts for the following cost items.

1. Remuneration of labor with deductions for social needs

2. Seeds and planting material

3. Fertilizers organic and mineral

4. Plant protection products

6. Works and services

7. Organization of production and management

8. Payments on loans

9. Other costs

When expenses are incurred on the basis of primary and consolidated documents, account 20, sub-account 1 "Crop production" are debited and the accounts of the corresponding costs are credited.

The finished crop products obtained as a result of the harvest are received during the year at the planned cost on the basis of the corresponding primary and consolidated documents from the credit of subaccount 20-1 "Crop production" to the accounts of accounting for finished products or material values.

Actual costs of production can be determined only at the end of the reporting year after closing accounts for accounting for auxiliary industries and farms, general production and general expenses, as well as after determining the costs of dead plants, after allocating costs for irrigation, gypsum plastering, liming of soils, etc.

Account 20 "Main production", subaccount 1 "Crop production" is closed at the end of the reporting period by the fact that the calculation difference is displayed and written off for its intended purpose.

The main objects of calculating the cost in crop production are 1 centner of production (main and secondary) for each crop separately. For example, the objects of calculation for grain crops are full grain and grain waste in weight after processing.

By-products are not calculated. The cost of straw, tops, corn stalks, cabbage leaves and other products is calculated based on the standards established on the basis of the costs of harvesting, pressing, transportation, stacking and other work.

When calculating the cost of production, the cost of by-products is deducted from the total cost of growing crops.

After calculating the actual cost, the calculation difference is determined (the difference between the planned and actual cost), which is written off using the "red side" method when the planned cost exceeds the actual (savings) or an additional entry - when the actual cost exceeds the planned (overspending). The planned cost is adjusted by an accounting entry:

CT account 20-1 "Crop production" Dt 10 "Materials", 43 "Finished products".

Example 11.1. The cost of cultivating spring wheat for the year amounted to 3,982,400 rubles. From the harvest, full-value grain was capitalized in the amount of 12,430 centners at a planned cost of 215 rubles / centner; grain waste - 7,450 centners (according to laboratory analysis, they contain 30% of high-grade grain) at a planned cost of 65.2 rubles / centner; straw - the cost according to the accounting data is 290,000 rubles.

According to this data:

The actual costs of grain and grain waste (the cost of straw is deducted from the total costs) are 3,692,400 rubles. (3,982,400 rubles - 290,000 rubles);

Used grain waste in high-grade grain amounted to 2235 centners (7,450 centners? 30%: 100%);

The total amount of high-grade grain: 12 430 centners. + 2 235 c. = = 14,665 ct;

The actual cost of 1 centner of high-grade grain is 251.78 rubles. (3 692 400 rubles: 14 665);

The actual cost of 1 centner of used grain waste was 75.54 rubles.

After calculating the actual cost of the product received, we determine the calculation difference:

For high-grade grain - 457,175.4 rubles. (251.78 rubles - 215 rubles)? 12 430 c .;

For grain waste - 77,033 rubles. (75.54 rubles - 65.2 rubles)? 7450 c.

Since the actual cost of both high-grade grain and grain waste exceeds their planned cost, the resulting calculation difference in the total amount of 534,208.4 rubles. (457,175.4 rubles + 77,033 rubles) is debited by the additional posting method on the credit of account 20 to the debit of accounts 10, 43.

One of the main directions of crop production is the cultivation of forage crops, which are used at the agricultural enterprise itself as feed in animal husbandry and are one of the main cost items in animal husbandry.

Fodder crops include sown annual and perennial grasses, silage and haylage crops.

For sown annual grasses, objects of calculation are separate types of products. When receiving several types of products from annual seeded grasses (hay, seeds, green mass), the prime cost for each type is calculated using special conditional production conversion factors: for hay - 1.0; for seeds - 9.0; for straw - 0.1; for green mass - 0.25. All products are converted into conditional, then, by dividing the recorded costs for annual grasses by the amount of conditional production, the cost of one conditional unit of production is determined.

Example 11.2. The costs of growing annual grasses in the reporting year amounted to 2,381,764 rubles. For the year received 10,240 centners of hay, 820 centners of seeds and 180,230 centners of green mass.

To calculate the actual cost, let's translate the amount of products received into conditional products. The sum of actual costs per unit of conventional production is equal to 2,381,764 rubles. :: 62 678 y = 38 rubles.

Hay - 389,120 rubles. (38 rubles? 10 240 cents);

Seeds - 280,440 rubles. (38 rubles? 7380 ct);

Green mass - 1,712,204 rubles. (38 rubles? 45 058 cents).

The actual cost of 1 centner of each type of product is:

Hay - 38 rubles. (RUB 38 9120: 10 240 ct);

Seeds - 342, rub. (280 440 rubles: 820 c);

Green mass - 9.5 rubles. (1 712 204 rubles: 180 230 ct).

Thus, the determined actual cost is compared with the planned cost of types of products, and the accounting difference is drawn up in accounting using the additional posting method (in case of excess of the actual cost over the planned one, or by the "reversal" method (in case of excess of the planned cost over the actual).

The most important feature of crop production is that the production process for the cultivation of many agricultural crops is not limited to a calendar year. In this regard, as mentioned earlier, all the costs of crop production in the accounting can be divided into the costs of previous years for the harvest of the current year, the costs of a given year for the harvest of the current year, costs for the harvest of future years. In practice, the first two groups of costs are combined with the beginning of the calendar year. As a result, at each point in time, the accounting allocates the costs for the current year's harvest and the costs for the next year's harvest.

The costs for the harvest of future years are taken into account on separate analytical accounts by type of work, since at the time of production of most of them it is not yet known which crops they are cultivated.

All WIP costs in the first year are accounted for under the same items as the costs for the current year's harvest. In the event that a part of the WIP is included in the costs for the crops of the current year in parts, therefore, they are reflected over several years, in subsequent years such costs are taken into account as a complex item.

WIP costs for crops of the current year are written off as follows. All expenses for sowing winter crops are listed for each item separately to the analytical accounts of winter crops of the corresponding year. As for the work under the spring crops of the next year, it is often not known for what crop they will be used. In this regard, in the spring of next year, after determining the actual areas of spring sowing for certain crops, the costs from the analytical accounts of the corresponding works are distributed item by item in proportion to the sowing area.

The amount of WIP in crop production is reflected in the balance of subaccount 20-1 "Crop production".

In order to obtain summary data on the costs of crops and subdivisions, farms maintain personal accounts (production reports); of them, the data on costs, grouped by crops, are transferred to the journal-order No. 10 with explanations in the corresponding sections of the consolidated personal report (form No. 83-APK) and then to the General Ledger

11.4. Accounting for production costs in animal husbandry

The costs in animal husbandry are divided by industry and type of production: dairy and beef cattle breeding, pig breeding, sheep breeding, poultry breeding, horse breeding, beekeeping, fur farming, fish breeding, etc. The output in animal breeding is due to the specialization of the industry.

Accounting for costs and output in animal husbandry is kept on account 20 "Main production", subaccount 2 "Livestock" on the corresponding analytical accounts for the following cost items:

1. Remuneration of labor with deductions for social needs

3. Animal protection products

5. Works and services

6. Organization of production and management

7. Payments on loans

8. Losses from the death of animals

9. Other costs

The costs of production of livestock products are carried out throughout the year more evenly than in crop production, so there is no need to differentiate them in accounting for adjacent years. All costs of the reporting year in animal husbandry, as a rule, are included in the cost of production of the reporting year. The exception is such industries as beekeeping, fish farming and poultry farming, where there may be a WIP at the end of the reference year.

As objects of cost accounting in animal husbandry, separate types and groups of livestock are distinguished within the industry, for example, for a dairy herd of cattle - this is the main herd, animals for growing and fattening; in sheep breeding - the main herd of sheep and young sheep for growing and fattening.

The choice of cost accounting objects in animal husbandry is determined by the specialization and size of the farm producing this or that product, and largely depends on the technology of keeping animals and the organization of the production process.

When costs are incurred in animal husbandry, accounting entries are made on the debit of subaccount 20-2 "Animal husbandry" from the credit of the accounts of the corresponding costs.

As a result of raising animals, both the main products (milk, offspring, increase in live weight, eggs, wool, swarms of bees, honey, etc.) and by-products (manure, wool-molting, down, etc.) .). During the reporting period, the main products come in the assessment at the planned cost and draw up an accounting entry from the credit of subaccount 20-2 "Livestock" to the debit of account 43 "Finished products", 11 "Animals for growing and fattening", 10 "Materials" in terms of capitalization manure.

At the end of the year, the planned cost of production is brought to the actual one as a result of calculating the actual cost. After determining the actual cost, the identified cost difference is written off in the same way as the cost difference in crop production.

By-products (manure) during the year are estimated in the amount of standard cleaning costs; other by-products (wool-fluff, fluff, feather-shedding, hair-raw, mirage eggs, meat of cockerels of egg chickens slaughtered at one day of age, horns, hooves, etc. - at the price of possible sale).

Let's give an example of calculating the cost of dairy products.

Example 11.3. The object of calculation for the main herd in dairy cattle breeding is milk and offspring, calculation units - 1 q and 1 head.

The cost of maintaining the main herd of dairy cattle for the reporting year amounted to 6 420 600 rubles. Received in a year: milk - 15 280 ct; offspring - 620 heads weighing 186 centners; manure in the normative estimate - 78,000 rubles. The planned cost of 1 quintal of milk is 350 rubles, 1 head of offspring is 1050 rubles.

A combined calculation method is used to determine the cost of milk and offspring. From the total cost of maintaining the main herd for the year, the cost of by-products (manure, wool-shedding) is excluded in the accepted estimate. The remaining amount of costs for related products (milk and offspring) is distributed in accordance with the consumption of metabolic feed energy: for milk - 90%, for offspring - 10%. The costs obtained should be divided accordingly by the amount of milk and the number of offspring.

According to this data:

The amount of actual costs for related products - 6,342,600 rubles. (6 420 600 rubles - 78 000 rubles);

Actual costs are allocated between milk and litter: 5,708,340 rubles. (6,342,600 rubles? 90%) - for milk; 634 260 rub.,

(6 342 600 × 10%) - per litter;

Actual cost:

1 centner of milk - 373.58 rubles. (5 708 340 rubles: 15280 ct); 1 offspring head - 1023 rubles. (634 260 rubles: 620 heads). In December, accounting notes are used to draw up calculation differences:

For milk - 360,302.40 rubles. [(373.58 rubles - 350 rubles)? 15 280 c] - by additional wiring;

By offspring - 16740 [(1050 rubles - 1023 rubles)? 620 goals] - by the "red side" method.

In beef cattle breeding, the object of calculation for the main herd is 1 quintal of live weight of calves up to eight months, 1 head of offspring, gain in live weight of calves up to eight months; for animals on growing and fattening - 1 centner of live weight gain.

The actual cost of 1 quintal of live weight of livestock is calculated by the formula:

FS = (Cn + Spr + Cn + Sprir - Decline): (Mn + Mpr + Pr + Mp - Mpad),

where FS is the actual cost of 1 quintal of live weight; SN - the cost of animals at the beginning of the year; Spr - the actual cost of offspring; Cn - the cost of animals received from outside; Sprir is the cost of live weight gain; Decline is the planned value of the dead animals;

Mn - live weight of animals at the beginning of the year; Мпр - live weight of offspring; Pr is the gain in live weight; Mn is the live weight of the received animals; Mpad - live weight of dead animals.

In order to ensure the reality of the assessment of WIP and the calculation of the cost of finished products in certain branches of animal husbandry, it is necessary to include the costs of the reporting year for the technological process in the cost of finished products:

in beekeeping- the cost of honey left in the hives as a fodder supply for the autumn-spring period. When calculating the cost of production, take into account the entire yield of honey (marketable and remaining in the hives). The costs for distribution are determined by summing the cost of WIP at the beginning of the period and the actual costs for the year minus the cost of WIP at the end of the period;

in poultry- for the incubation shop, WIP costs reflect both the cost of laid eggs and incubation costs for the period of eggs stay in the incubator until January 1;

in fish farming- the assessment of WIP includes not only the cost of fingerlings, but also the costs of keeping them in wintering ponds.

The main register in which data on the costs of animal husbandry are grouped by type of product is the personal account (production report), which consists of two sections: the first reflects the cost of production; in the second - the output. Subsequently, the data from these documents is transferred to the journal-order No. 10, then to the General Ledger.

The cost of livestock raising also includes the cost of deaths of young animals and fattening livestock, with the exception of deaths subject to recovery from the perpetrators and losses due to natural disasters.

11.5. Accounting for industrial production costs

Currently, agricultural enterprises have come to the need to organize their own processing of produced and manufactured agricultural products. In this regard, various types of industrial production appeared at agricultural enterprises.

Many enterprises have acquired their own mills, lines for processing milk, vegetables, slaughterhouses, etc. In addition to those listed, the category of industrial production in agriculture includes production and procurement of building materials, the extraction of non-metallic minerals (peat, lime, etc.), various kinds of workshops. Conducting such activities allows the enterprise to rationally use its resources, especially labor, and smooth out the seasonality of production.

In the accounting department of agricultural enterprises, to account for the costs of industrial production, they use subaccount 3 "Industrial production" of account 20 "Basic production", the debit of which reflects the costs of industrial production, and on credit - the output.

The principle of accounting and formation of the costs of industrial production is the same as in the formation of costs for the production of agricultural products. In this case, the following approximate nomenclature of costs applies.

1. Remuneration of labor with deductions for social needs

2. Raw materials for processing

b) depreciation (depreciation) of fixed assets;

c) repair of fixed assets

4. Works and services

5. Organization of production and management

6. Other costs

Cost accounting on subaccount 20-3 "Industrial production" is carried out by type of production and cost items. For each production (in some cases, if necessary, for each phase of production), a separate analytical account is opened: such accounts in general can be grouped as follows:

1) processing of crop products, for example cereals. The object of calculation here is the main products: flour, cereals, compound feed, feed mixtures, additives; a calculation unit - 1 ton. By-products (bran, flour dust) are estimated at the prices of possible use. The cost of processing grain crops is also calculated by eliminating the cost of by-products. Then the cost of processing 1 ton of grain is determined by dividing the processing costs by the amount of processed grain. Further, the cost of 1 ton of flour is found by dividing the total cost minus the cost of by-products by the number of tons of flour obtained;

2) processing of livestock products, for example, the slaughter of livestock and poultry. The object of costing in this production is the main product - meat, the costing unit is 1 centner. By-products (skins, horns, hooves, offal) are assessed at the prices of possible sale. The cost of a unit of production is also calculated by eliminating the cost of by-products;

3) other industrial production, for example sawmills. The object of calculation in such industries (these are, as a rule, sawmills) can be edged and unedged boards, timber, various services to the population for sawing wood; calculation unit - 1 m 3 of products and 1 sawing service. By-products are wooden slabs, cuttings, sawdust, which are evaluated at the prices of possible sale.

Cost accounting in industrial production is drawn up with primary documents: work orders (forms No. 130 – APK and No. 131 – APK), invoices (form No. 264 – APK), limit-intake sheets (form No. 261 – APK), etc. After processing and grouping data from primary documents are systematized in a cumulative cost accounting sheet (form No. 301-APK), reports on the movement of material assets (form No. 265-APK), etc. Information on the output of finished products and raw material costs is accumulated in the report on product processing (Form No. 180 – APK), which daily reflects the amount of raw materials consumed in comparison with the norms and the amount of products received.

On a monthly basis, data from reports on product processing and other documents are entered into the personal accounts (production reports) of departments, grouping by cost item (in the first section) and type of product (in the second section), reflecting monthly and cumulative totals. Based on the data of personal accounts (production reports), entries are made in the journal-order No. 10 on the credit of sub-account 20-3 "Industrial production".

11.6. Direct accounting and overhead allocation

When recording operations related to the production process in accounting, some costs can be directly and directly attributed to a specific type of product or cost object. Such costs are called direct costs. Other costs cannot be directly attributed to specific products, they are called indirect, or indirect.

TO direct costs usually includes material costs and labor costs of the main production personnel.

TO direct material costs includes raw materials and basic materials that become part of the finished product, and their cost is directly and directly transferred to a specific product.

TO direct labor costs includes labor costs that can be directly attributed to a certain type of finished product. This is the wages of workers employed in the production of goods. The time spent on labor of production workers must be recorded on labor records.

At the same time, auxiliary workers, managers and foremen, auxiliary personnel, whose labor should also be included in production costs, are also associated with production. However, these labor costs cannot be directly attributed to a specific type of product (item). They are taken into account as indirect (indirect) labor costs and, like auxiliary materials, are included in general production overhead costs.

The division of costs into direct and indirect depends largely on the specific situation. If the enterprise produces one type of product (products), then all costs can be classified as direct.

If the enterprise produces several types of products, then the consumption of materials is distributed between the cost price for each type of product. Such a distribution is possible, for example, in proportion to the consumption of material assets according to the norms established for a unit of production; the established flow rate; quantity or weight of manufactured products.

TO indirect costs includes general production overhead costs, which are a collection of various costs associated with production, but which cannot be directly attributed to a specific type of finished product (s). These costs are difficult to track in the manufacture of the product. At the same time, the production cost of the product, of course, should include general production costs. They are associated with products using the cost allocation method (in proportion to the basic wages of production workers, direct costs, etc.).

The wages (main and additional) of production workers are included in the cost of a specific type of product according to the data sheets for the use of working hours, orders, reports, statements, etc. On the basis of primary documents, grouped by cost direction, payroll distribution sheets are drawn up for each structural unit.

Raw materials and basic materials used for the production of products (works, services) are included in the prime cost based on limit-fence cards, requirements, invoices. Primary documents are preliminarily grouped according to the directions of expenditure of materials, and the data that they contain is reflected in the statement of distribution of expenditure of materials for each structural unit of the enterprise.

The cost of returnable waste reduces production costs. Usually, recyclable waste comes to the warehouse on invoices, and is assessed at the prices of possible use. In the cost of specific types of products, the cost of recyclable waste is included in a direct or indirect way.

Purchased products and semi-finished products, services of third-party organizations, as a rule, are intended for the manufacture of specific types of products, therefore, they are included in the cost of these types on the basis of consumable documents. Process fuel and energy are attributed to the prime cost of a specific type of product based on primary documents or readings of measuring instruments.

Overhead costs arise in connection with the organization, maintenance and management of the production process and include general production and general expenses. General production (shop) costs are associated with the maintenance of production in the shops of the enterprise and production management.

To the main groups forming general production costs, can be attributed:

Ancillary products and components;

Indirect labor costs (wages of workers who are not directly involved in the production of one product, but are associated with the production process throughout the enterprise - foremen, foremen, auxiliary workers, as well as payment for vacations and overtime work);

Other indirect general production costs (costs of maintaining shop buildings, maintenance and repair of equipment, property insurance, rent, equipment depreciation, etc.).

The costs of organizing production, management and maintenance are divided into brigade (farm, shop), industry-wide (general production). Brigade (farm) and shop costs are taken into account separately for each intra-farm unit, industry-wide - by industry.

Planning and accounting of general production costs is carried out according to the following nomenclature of articles.

1. Depreciation of production equipment and vehicles

2. Deductions to the repair fund or the cost of repairing production equipment and vehicles

3. Equipment operating costs

4. Wages and social contributions of workers servicing equipment

7. Expenses for tests, experiments and research

8. Labor protection of shop workers

9. Losses from rejects, from downtime for internal production reasons, etc.

For these costs, a unified methodology for accounting and control of costs has been established: for each of their types, a planned estimate is made with a subdivision by item; analytical accounting of costs is also carried out by item; the actual costs of the items are compared with the estimated ones and deviations are established.

Synthetic accounting of overhead costs is kept on the active collecting and distribution account 25 "Overhead costs".

Based on the primary documents confirming the fact and the amount of general production costs incurred, entries are made on the accounting accounts:

Дт 25 "General production costs" Кт 02 "Depreciation of fixed assets", 10 "Materials", 60 "Settlements with suppliers and contractors", 70 "Settlements with personnel for wages", 69 "Settlements for social insurance and security", etc.

At the end of the month, the amount of general production costs recorded in the debit of account 25 is written off by distribution between the costs of certain types of products in proportion to the amount of basic wages of production workers (direct costs of materials, etc.).

In accounting, the distribution of general production costs is drawn up with an accounting statement, and an entry is made on the accounts:

Дт 20 "Main production" (grain), 20 "Main production" (milk), etc. Кт 25 "General production costs".

Another type of overhead is general running costs, which are related to the maintenance and management of the enterprise as a whole. The composition and amount of these costs are determined by the estimate.

Synthetic accounting of general business expenses is kept on the active collecting and distribution account 26 "General business expenses", and analytical accounting - on account 26 according to budget items in a separate statement.

Planning and accounting of general business expenses is carried out according to the following nomenclature of articles.

2. Expenses for official travel of employees of the administrative apparatus

4. Entertainment expenses related to the activities of the enterprise

6. Stationery and postal and telegraph costs

7. Depreciation of fixed assets for general business purposes

8. Deductions to the repair fund or the cost of current repairs of buildings, structures and general utility equipment

9. Expenses for the maintenance of buildings, structures and general utility equipment

10. Costs of testing, experiments, research, maintenance of general business laboratories

11. Expenses for labor protection of employees of the enterprise

12. Expenses for training and retraining of personnel

13. Mandatory contributions, taxes and fees

14. Overhead, etc. All actual costs are collected and recorded:

Дт 26 "General business expenses" Кт 02 "Depreciation of fixed assets", 10 "Materials", 60 "Settlements with suppliers and contractors", 70 "Settlements with personnel for wages", 69 "Settlements for social insurance and security", etc.

At the end of each month, general business expenses are written off on the credit of account 26. General business expenses are distributed between the finished product and the WIP remaining at the end of the reporting month. Then the costs attributable to finished products are distributed between its individual types in proportion to the selected base or the method of write-off. Writing off such expenses is possible in two ways:

1) inclusion in the production costs of specific types of products by distribution, similar to the distribution of general production costs;

2) write-off of general business expenses as conditionally fixed to account 90 "Sales" by means of distribution between the types of products sold.

When writing off general business expenses to account 90, they are distributed between the types of products, works or services sold in proportion to the proceeds from the sale, the production cost of products or other basis.

The choice of one or another method of writing off general business expenses should be reflected in the accounting policy of the enterprise. Of course, the second method greatly simplifies the write-off of general business expenses. However, it is applicable provided that all products, which include general management costs, are sold or the share of these costs in the cost of production is insignificant.

After accounting and distribution of overhead costs, the actual data are entered into the consolidated statement of costs for the production of products (works, services).

11.7. Accounting for semi-finished products, costs in service and auxiliary industries, scrap in production

To account for availability and movement semi-finished products organizations use account 21 "Semi-finished products of own production".

According to the Methodological Guidelines for the Application of the Chart of Accounts for the Financial and Economic Activity of Agricultural Organizations and the Methodological Recommendations for the Correspondence of the Accounting Accounts of the Financial and Economic Activity of Agricultural Organizations, semi-finished products of their own production are considered semi-finished products obtained in production shops or at certain stages that have not yet passed all the established technological the process of the stages of production and, therefore, subject to completion in subsequent production units (workshops or redistributions of the enterprise) or completing into products.

Semi-finished products of our own production can be used later in the production of products or sold. On the debit of account 21 in correspondence with account 20 "Main production" reflect the costs associated with the manufacture of semi-finished products. Semi-finished products are written off from the credit of account 21, depending on the direction of their use, either to the debit of account 20 when used in their own production, or to the debit of account 90 "Sales" - when sold to other organizations and persons.

Accounting for semi-finished products is usually carried out at the production cost (actual, standard or planned) with the addition of selling expenses during the sale. The costs of transporting semi-finished products of own production between production units in the enterprise itself are included in their cost price.

In production organizations, settlements for semi-finished products between production units allocated to a separate balance sheet are reflected on account 79 "On-farm settlements". At enterprises where semi-finished products of their own production on account 21 are not accounted for, they are reflected as part of WIP on account 20 "Main production".

Semi-finished products can be sold on the side. If this is done systematically, then account 43 “Finished goods” should be applied, and not account 21 “Semi-finished products of our own production”. But if these are isolated cases, then the write-off of semi-finished products at their cost to the debit of account 90 "Sales" is carried out from the credit of account 21.

At any agricultural enterprise, as well as in processing and other industrial industries, there are auxiliary and service industries. The first, as already noted, include divisions that do not produce agricultural and other products, but ensure their proper functioning by providing services and performing work on transportation, repair, etc .; to the second - subdivisions of farms that are not engaged in the production of products, the provision of services and the performance of work, but created in order to service the main industries.

Accounting for the costs of auxiliary production is carried out on an active, operational, calculation account 23 "Auxiliary production".

In the debit of account 23, direct costs are reflected directly related to the release of products, the performance of work, the provision of services, as well as indirect costs associated with the maintenance of auxiliary industries, their management, and losses from marriage. On the credit of account 23 reflect the amount of the actual cost of the completed production of products, work performed and services rendered. These amounts are written off from the credit of account 23 to the debit of accounts: 20 "Main production", 25 "General production costs" - when products (works, services) are released to the main production; 29 "Service industries and farms" - upon release of products, performance of work, provision of services to these industries; 90 "Sales"; 40 "Release of products (works, services)" - when performing works or services for third-party legal entities and (or) individuals.

The balance of account 23 at the end of the month shows the value of the WIP.

The following sub-accounts are opened to account 23.

1 "Repair shops". This subaccount takes into account the costs of maintaining workshops for the repair of production equipment, machinery, equipment, supervision of their condition, modernization, as well as the costs of manufacturing the necessary spare parts and components. For this subaccount, analytical accounts are opened for each order (repaired object, name of manufactured spare parts, etc.). On each analytical account, costs are reflected according to the standard nomenclature of costing items: wages with deductions, spare parts, maintenance of fixed assets, work and services, workshop costs of workshops, and other costs. During the reporting period, the costs of these items are reflected on the debit of the analytical accounts of subaccounts 23-1 in accordance with the credit of the expense accounts. For each completed order (completed repairs, etc.), the actual cost is determined, according to which the products (work) of the workshop from the credit of analytical accounts are debited to the accounts of spare parts, consumers of services and other accounts. Work in progress costs remain as WIP of the repair shop at the end of the reporting period.

2 "Repair of buildings and structures". This subaccount takes into account the costs of overhaul of buildings and structures performed by economic or contractual methods. The costs of this subaccount include such items as remuneration of labor with deductions, materials (construction and repair), services of auxiliary production or third-party organizations, other expenses;

3 "Machine and tractor park". This sub-account accumulates the costs of repairing, maintaining and operating tractors of all types. In this case, the following cost items are taken into account: wages with deductions for social needs, costs of maintaining fixed assets (oil products, depreciation, repairs), works and services, workshop costs, and other costs. The costs of agricultural work of tractors are deducted from subaccount 23-3 item by item with their addition to the corresponding cost items on the accounts of accounting for the costs of the main production. As for the costs of transporting tractors, the procedure for writing them off from subaccount 23-3 is somewhat different: these costs are not written off item by item, but as a complex item - during the year at the planned cost of the reference hectare of transport work, adjusted at the end of the year to the actual cost of the reference hectare ...

4 "Road transport". This subaccount reflects the costs of maintaining and operating their own cars and trucks. Cost items for this subaccount are as follows: remuneration of labor with deductions, oil products, costs of maintaining fixed assets, work and services, workshop costs, and other costs. The primary accounting of the work of freight vehicles is carried out in the waybill of the truck. It is issued to drivers, as a rule, for one day or a shift, subject to the delivery of the previous waybill by the driver. In the accounting department, the data from the waybills are transferred to the cumulative cost accounting sheet (form No. 301 – APK). For each car and each driver, a separate sheet of the statement is opened and all the main details from the waybills are sequentially recorded in it in chronological order. At the end of the month, a consolidated accumulative sheet for vehicles for all vehicles is compiled, the data from which is transferred to a personal account (production report) for vehicles (form No. 83 – APK) - the main register of analytical accounting for this production. In the automobile freight transport, the objects of cost calculation are the executed ton-kilometers, the worked-out machine-days.

5 "Energy production (economy)". This subaccount takes into account the costs of maintaining and operating energy industries (farms) that generate various kinds of energy for production needs: own power plants, boiler houses, etc. Main cost items: wages with social deductions, fuel and energy, maintenance of fixed assets, performance of work and provision of services, other costs.

6 "Water supply". This subaccount takes into account the costs of maintaining and operating their own wells, reservoirs, water pipelines, water intake stations, etc., as well as the costs of obtaining water from third-party organizations. At the same time, there are the following cost items: wages with deductions, costs of maintaining fixed assets, organization of production and management, the cost of work and services, the cost of incoming water, other costs.

7 "Cartage". This subaccount generates information on the costs of maintaining and ensuring the work of all types of draft animals, with the exception of the livestock of young animals. Cost items in this case may be as follows: wages with deductions, plant protection products, feed, maintenance of fixed assets, work and services, and other costs. Based on the primary documents for writing off costs, the costs in horse-drawn transport are systematized according to items in the cumulative cost accounting sheet. Horse-drawn transport services are monthly written off to consumers' accounts at the planned cost of one working day (end-day) of working cattle. With uniform loading of horse-drawn transport throughout the year, it is quite possible to write off the actual costs of the work performed on a monthly basis (based on the actual cost of the working day). Information from the cumulative sheet is monthly transferred to the production report on animal-drawn transport: on the costs incurred - in the debit part, the work performed and the offspring received - in the credit part. On horse-drawn transport, the cost of the working day and offspring is calculated. The cost of one working day is determined at the end of the reporting period by dividing the total cost of keeping draft livestock (minus the cost of offspring and other by-products) by the number of days worked. The cost of one head of the offspring of working horses is calculated on the basis of the cost of 60 feed-days of keeping adult animals. The prime cost of one fodder-day is determined by dividing the total amount of costs for the maintenance of working cattle (minus the cost of by-products - manure, horsehair) by the total number of fodder days of working cattle.

To account for auxiliary production, which cannot be attributed to any of the listed sub-accounts, use sub-account 8 "Other production".

Depending on the direction of services provided by auxiliary industries, these services are written off. The main part of the work and services performed is written off to the main production, since the task of the auxiliary production is to provide the main production with the necessary works and services.

Active, operational, calculation account 29 "Service industries and farms" open to account for the costs of service industries and farms. The main feature according to which a farm or production belongs to the service category is that its activities are not related to the main production of products, the performance of work or the provision of services. These are the enterprises of housing and communal services, canteens and canteens, preschool institutions, rest homes, sanatoriums and other health-improving and cultural-educational organizations, which are on the balance sheet. If the service industries and farms of the enterprise are allocated to a separate balance sheet, then account 79 "Intra-enterprise settlements" is used in accounting.

On the debit of account 29 "Service industries and farms" reflect the direct costs of maintaining service industries and farms for the reporting period, as well as the costs of auxiliary industries. The actual cost of the finished production of products, work performed and services rendered is written off from the credit of this account to the debit of accounts:

10 "Materials" or 43 "Finished products" - for the cost of materials and finished products produced by service industries and farms;

90 "Sales" - when selling products, works, services to the outside;

23 "Ancillary production", 25 "General production costs", 26 "General business costs" - when rendering services to subdivisions-consumers.

On the credit of accounts 29 reflect the output of products, revenue or write-off of costs at the expense of the corresponding source of financing.

The balance of account 29 at the end of the month shows the cost of WIP. For the formation of complete information about the costs of auxiliary and service industries use, as in the accounting of costs for the main production, also the journal-order No. 10-APK.

Analytical accounting for account 29 is carried out by type of production on personal accounts (in production reports). Costs are grouped according to the established nomenclature of items for each of the industries.

Defect in production products, semi-finished products, assemblies, parts and structures that do not correspond in quality to the established standards or technical conditions and cannot be used for their intended purpose or can be used only after elimination of existing defects are considered.

To summarize information on losses from defects in production, account 28 "Defects in production" is intended. On the debit of account 28, the sums of all costs for the identified internal and external marriage are accumulated, i.e. the cost of incorrigible (permanent) marriage, the cost of correcting the marriage and other costs, as well as the cost of warranty repairs. On the credit of the account, they post the amounts attributed to the reduction of losses due to marriage, and the amounts written off to production costs as losses from marriage.

Losses from defects are written off monthly to the costs of the corresponding type of production and are included in the cost of works (services) for which the defects were found.

The attribution of losses from defective products to the cost of WIP is usually not allowed. An exception may be allowed in individual and small-scale production, provided that the indicated losses relate to a specific order that has not been completed by production.

Losses from rejects identified at the facilities commissioned in previous years are credited to account 91 “Other income and expenses” as losses on operations of previous years identified in the reporting year.

Analytical accounting for account 28 "Defects in production" is carried out by separate divisions of the enterprise, types of products, cost items, reasons and perpetrators of marriage.

Depending on the nature of the defects established during the technical acceptance, the marriage is divided into recoverable and irreparable (final). Fixable marriage is considered: products, products, semi-finished products, parts, assemblies and works, the correction (revision) of which for their intended use is technically possible and economically feasible. The final products, products, semi-finished products, parts, assemblies and works, the correction of which is technically impossible or economically inexpedient, is considered a defect. Rejects also include the cost of repairing products sold (transferred) with a guarantee (repaired machinery and equipment) during the warranty period.

The amounts that reduce losses from marriage include the cost of rejected products at the price of possible use; the amounts actually withheld from the perpetrators of the marriage, and the amounts actually collected or awarded by arbitration (court) from suppliers for the supply of low-quality products, raw materials, materials or semi-finished products, as a result of the use of which the marriage was allowed.

The correct organization of accounting for production costs at an agricultural enterprise will allow you to have reliable and complete information about the costs incurred by the farm, the structure of costs by items and divisions, will make it possible to quickly make decisions in the pricing policy of the enterprise and thus influence the financial results of the agricultural enterprise.

Typical correspondence of accounts for accounting for production costs

Keywords

Defect in production. Ancillary production. Expenses. Costs. Costing. Service production. Primary production. Planned cost. Costs. Cost price. Expenditures. Actual cost.

Test questions and tasks

1. Give an economic definition of the categories "costs", "costs", "costs".

2. What is a cost estimate and how is it compiled?

3. Why is a cost classification necessary?

4. Name the cost accounting accounts.

5. What methods of cost accounting affect the financial results of the organization?

6. How does the procedure for writing off general business expenses affect the financial result?

7. What is cost price?

8. What are the direct and what are the indirect costs?

9. What indicators can serve as a basis for the allocation of indirect costs?

10. What sub-accounts does account 23 "Auxiliary production" have?

11. Why can the actual cost of finished goods be calculated only at the end of the reporting period?

12. What are the directions of write-off of costs due to defects in production.

Tests

1. The expenses of the enterprise, in accordance with the existing requirements, are grouped according to the following elements:

a) R&D costs;

b) financial expenses;

c) business expenses;

d) depreciation.

2. Expenses for payment of travel expenses of employees are included in general business expenses:

a) within the limits established at the enterprise;

b) in full;

c) within the established standard.

3. When writing off the costs associated with the publication of financial statements, the accountant draws up the entry:

a) Dt 20 (44) Kt 76;

b) Dt 90 Kt 76;

c) Dt 91 Kt 76;

d) Dt 99 Kt 76.

4. The indicator is usually used as the basis for the distribution of indirect costs:

a) "wages of the main production workers";

b) "price for certain types of products";

c) "the production capacity of the divisions of the enterprise."

5. The company transferred money from a current account in one bank to an opened current account in another bank. On which account is this operation reflected in accounting:

a) Dt 44 (20);

6. When reflecting the write-off of losses of goods from natural disasters, the following is correct:

a) Dt 44 Kt 41;

b) Dt 99 Kt 41;

c) Dt 90 Kt 41;

d) Dt 91 Kt 41.

7. When reflecting the accrual of a reserve for the natural loss of goods during storage and sale, the accounting entry looks like:

a) Dt 97 Kt 96;

b) Dt 44 Kt 96;

c) Dt 84 Kt 96.

8. Is it possible to use additional capital to write off losses on core activities:

9. When calculating a reserve for overhaul, the accounting entry looks like:

a) Dt 20 (44) CT 96;

b) Dt 99 Kt 96;

c) Dt 84 Kt 96.

10. When calculating the annual remuneration, the accounting entry looks like:

a) Dt 97 Kt 70;

b) Dt 84 Kt 70;

c) Dt 20 (44) Kt 70.

11. When calculating on sick leave, the following entry is correct:

a) Dt 70 Kt 69;

b) Dt 69 Kt 70;

c) Dt 70 Kt 50;

d) Dt 20 (44) Kt 70.

12. At the enterprise, the interest on the loan received to pay off the tax arrears was written off to the cost price. Is this correct from the point of view of the requirements of accounting and tax legislation:

c) in accounting - yes, in tax - no.

Due to what is formed and how the cost of production is calculated. What are the postings for a production scrap?

Formation of production costs

Enterprises engaged in the production of products are faced with the need to calculate the cost of production. What does the cost price include, how is the cost of the finished product formed, what is costing and costing items? We will analyze all these questions below.

There are concepts such as "total cost" and "production cost".

Any production is accompanied by certain costs: raw materials, semi-finished products, materials, wages, social security contributions, depreciation, etc. All these costs form the production cost of the finished product.

The total cost price includes, in addition to costs associated with production, also costs associated with the sale of these products that arise at the stage of sale.

During the manufacturing process, costs accumulate in the accounts associated with the manufacturing process. When finished goods are sent for sale, the accumulated costs associated with the production of those goods are expensed as an expense for the organization. In this case, the proceeds from the sale will act as income.

Expenses and incomes participate in the formation of the financial result from the sale of products.

So. The process of forming the cost of finished goods begins with the accumulation of costs associated with its production. All costs are collected on debit of accounts occupied in production. What accounts are used for savings?

Accounts for accounting for production costs:

20 "Main production" - is used to form the actual cost of finished products, the direct costs of the main production are collected here.

21 “Semi-finished products of our own production” - the debit of this account collects all costs incurred in connection with the production of semi-finished products.

23 "Auxiliary production" - costs of auxiliary production, for example, costs associated with equipment repairs, transportation services, energy supply, etc.

25 "General production costs" - the debit of this account collects the costs associated with servicing the main and auxiliary production.

26 "General expenses" - the debit of the account collects the costs of administrative and management needs

28 "Defect in production" - this account collects all losses from defective products.

What does the cost price include? The costs associated with the production and sale of finished products.

The cost is formed using the so-called costing method.

All costs are grouped by costing items. Costing is the calculation of the cost according to costing items.

A costing object is each separate type of product (product, semi-finished product, work, service) for which you can determine its cost by breaking it down by costing items.

In the process of generating the cost price for each costing object, you need to select a costing unit - a unit of production for which the cost price will be determined. The unit of account can be expressed in kind or conditionally in kind. In the first case, kilograms, tons, liters, meters can act as a calculation unit; in the second case, the unit is determined by calculation methods using various coefficients.

Costing items:

• Raw materials and supplies
• Returnable waste
• Semi-finished and purchased products
• Fuel and energy
• Depreciation of property, plant and equipment and intangible assets
• Employee wages
• Insurance contributions from employees' salaries
• Preparation and mastering of production
• General production costs
• General running costs
• Losses from marriage
• Other costs associated with production
• Selling costs

All these calculation items form the total cost of production. If we exclude the last point, then we get the production cost.

Classification of production costs

What are the costs?

Direct and indirect

All costs by the way they are included in the cost price are divided into direct and indirect.

Direct - refer to a specific type of product (materials, semi-finished products, depreciation).

Indirect - evenly distributed over all types of products (general economic, general production). Indirect costs are accumulated over the course of a month, after which they are written off to cost price.

Basic and consignment notes

According to the economic role in the production process, costs are divided into main and overhead.

The main ones are directly related to the process of manufacturing products, performing work, services (materials, wages, depreciation).

Invoices - related to the maintenance and administration of the production process (general production and general business).

Single element and complex

By their composition, costs are divided into single-element and complex.

Single-element - consist of one element (depreciation, raw materials, semi-finished products).

Complex - consist of more than one element (general plant, workshop).

Variables, conditionals and conditionals

In relation to the volume of production, costs are divided into variable, conditionally variable and conditionally fixed.

Variables - proportionally depend on the volume of products manufactured (semi-finished products, raw materials).

Conditionally variables - not a direct dependence on the volume of products produced (general production).

Conditionally constant - practically do not depend on the volume of production (general economic).

Productive and unproductive

In terms of their efficiency, costs are productive and unproductive.

Productive - for the rational production of products of the established quality.

Unproductive - arising from the imperfection of the production process (marriage, downtime).

Current and one-time

According to the frequency of occurrence, costs are divided into current and non-recurring costs.

Current - arise with a certain frequency (raw materials, materials).

One-time - one-time costs (launch of new equipment).

Industrial and commercial

By participation in the production process, they are divided into production and commercial.

Manufacturing - associated with the production of products.

Commercial - related to the sale of products.

Cost accounting transactions

The total cost of finished goods includes production and distribution costs. How is accounting for production and sales costs in accounting, which accounts are used and which postings are made.

Accounts for accounting for production costs

Several accounting accounts exist for accounting for production costs. In the chart of accounts, Section 2 is devoted to the production process, which provides a list of accounts involved in this process.

Main production (account 20)

Direct costs of the main production are collected on debit account. twenty.

Count. 20 "Main production" is intended to account for direct costs of main production and the formation of the actual cost of production.

Direct costs are:

• Raw materials - posting Debit 20 Credit 10
• In-house semi-finished products - posting Debit 20 Credit 21
• Depreciation of property, plant and equipment - posting Debit 20 Credit 02
• Amortization of intangible assets - posting Debit 20 Credit 05
• Staff salary - posting Debit 20 Credit 70
• Insurance premiums from staff salaries - posting Debit 20 Credit 69
• Third Party Services - Posting Debit 20 Credit 60

Main production cost accounting transactions:

Debit	Credit	the name of the operation
20	02	Depreciation accrued on fixed assets engaged in the main production
20	05	Depreciation accrued on intangible assets engaged in the main production
20	70	Accrued wages to employees of the main production
20	69	Accrued insurance deductions from the wages of production workers
20	10	Considered raw materials and materials released into production
20	21	The cost of own semi-finished products was written off to the main production
20	60	The cost of services of third-party organizations for the main production is taken into account

Auxiliary production (account 23)

Count. 23 "Auxiliary production" is intended to account for the direct costs of auxiliary production, which can include the repair of fixed assets employed in the production process, transport services, power supply.

The postings for these costs are similar, but instead of invoice. 20 is taken count. 23.

General production costs (account 25)

This account is intended to collect the costs associated with the maintenance of the main and auxiliary production. These are indirect costs that are collected during the month by debit account. 25

The costs are all the same depreciation, staff salaries and deductions from it, materials, etc. The postings for accounting for general production costs look the same way as for the main production, only instead of the account. 20 is taken count. 25.

General business expenses (account 26)

The debit of this account collects the costs of administrative and managerial needs, these are also indirect costs that are collected throughout the month on the debit of the account. 26.

Defect in production (account 28)

Another type of cost that must be taken into account in the production process is the loss from scrap.

If defective products are released in the production process, then certain costs will be required to eliminate them, which include depreciation, materials, raw materials, semi-finished products, wages and deductions from it. Accounting for the costs of correcting defects occurs on account 28 "Defect in production", according to the debit of the account. 28 all these costs are collected using the postings indicated above (instead of invoice 20, invoice 28 is taken).

Thus, at the end of the month on the debit account. 20 collected direct costs associated with the main production, debit account. 23 - direct costs associated with ancillary production, debit account. 25 - indirect overhead costs, debit account. 26 - indirect general business costs, debit account. 28 - costs associated with defective products.

The next step in the formation of the production cost of production is the distribution of the costs of auxiliary production between the main production, general production and general economic needs.

Auxiliary manufacturing cost apportionment transactions:

The next step in the formation of the cost of production is the write-off of overhead and general costs.

The entries to write off these costs are D20 K25 and D20 K26.

General production costs can be written off in proportion to:

• Salaries of main production personnel
• Spent materials
• The amount of direct costs
• Revenue from the sale of manufactured products

General operating costs are written off:

• By distribution between types of products
• In full at the end of the month

The last step is to write off waste losses.

Accumulated by debit account 28 the cost of correcting defective products is written off to the debit of account 20 by posting D20 K28.

As a result of the manipulations performed on the debit account. 20 the production cost of production is formed.

The next stage is the formation of the cost per unit of production using costing.

Calculation of production costs

Calculation of the cost of production is the calculation of the cost of manufactured, finished goods.

A costing object is a separate type of product for which you can determine the cost price by breaking it down into costing items.

Costing items are the costs associated with the production of a product. Earlier we talked about costing and costs. Let us dwell in more detail on the wrong methods and methods that are used to form the cost of a unit of production using calculation.

In fact, the cost of a product is the sum of all the costs associated with producing that product.

To determine the cost price, you need to allocate production costs between finished goods and work in progress. Work-in-progress includes those products that have not passed all the necessary stages of production, testing and acceptance, as well as materials, raw materials, semi-finished products that have entered production and are already involved in the process (their processing has begun), but the finished product has not yet been received ...

Having data on the total production costs for the month and on the balances of work in progress, it is possible to determine the costs of finished goods and the cost of its unit.

Costing Methods

• Cost summation method
• Normative method
• Method of proportional distribution of costs
• Direct calculation method
• Combined method

Of these six methods, the first is the most popular.

Cost summation method

The method consists in summing up the costs for individual parts of the product or the process of its manufacture. For each individual type of product, the total production costs for the month are calculated, the remainder of the work in progress at the beginning and end of the month is recorded, and the losses from marriage for the month are determined. Based on these data, the cost of finished products is calculated according to the formula below.

The formula for calculating the cost price using the cost sum method:

Cost = Completed production start month. + costs per month - work in progress end month. - losses from marriage.

Regulatory method for calculating the cost

It is used in the normative method of cost accounting and calculation, which consists in preliminary calculation of the normative cost price for each product based on the established norms and cost estimates. The essence of the method is to determine deviations from the current standards.

Method of eliminating costs for by-products

The method is actively used in nonferrous metallurgy, chemical and oil refining industries. It consists in the fact that in production all products are divided into by-products and main ones, when determining the cost of the main products, the costs of by-products are not taken into account and a calculation is not made for them. This method is appropriate if it is possible to divide all products into by-products and main products, while by-products make up a small fraction of the main product.

Direct calculation method

The easiest way to calculate the cost of finished goods. All costs for the production of a product are distributed among costing items, the sum of all costs is divided by the number of units of the product.

Combined calculation method

This method consists in an appropriate combination of several costing methods.

Accounting for scrap in production

Manufacturing defects are normal and must be tolerated. It is important to know how to correctly take into account the losses from marriage, what postings to perform, depending on its type.

Let's start by defining what a marriage is and how it happens.

If during the production process a product, product, or part is received that does not meet the approved standards and specifications, its operation and use for its intended purpose is not possible or is possible only after certain adjustments have been made, then the product received will be considered defective.

Further actions can be as follows:

• Correction (if possible)
• Write-off (if it is not possible to fix it)

You also need to take into account that defective products can be identified at the enterprise itself, or maybe even after its sale to the buyer after some time. Accounting in these two cases will differ markedly. In the case when a defect is detected at the enterprise, it is called internal, when the buyer - external.

So, marriage happens:

• Correctable and incorrigible
• Internal and external

Whatever it is, writing it off or fixing it is accompanied by certain costs, called losses from marriage. For their accounting in the accounting department, 28 accounting account is used.

First, let's look at the features of accounting for defective products identified within the organization.

Accounting for internal correctable marriage

During the production process, defective products were received, as a result of the analysis of faults, it was found that they can be corrected.

In this case, the first thing to do is to determine the cost of fixing a defective product or part. The prime cost forms the costs, therefore all costs associated with the correction of the marriage are collected on the debit account. 28. The costs can be:

• Raw materials (posting on cost accounting D28 K10)
• Semi-finished products (wiring D28 K21)
• Remuneration for the personnel involved in the correction (posting D28 K70)
• Insurance premiums for compulsory insurance from the salary of this personnel (posting D28 K69)
• Third-party services, if they were involved (D28 K60)

In the course of studying the causes of the marriage, the guilty employee can be identified. In this case, penalties may be applied to him, which will reduce the cost of corrections. The amounts charged from the guilty employee are accounted for under the credit account 28 (entry D73 K28). Further, the amount can be withheld from the salaries of the guilty persons (D70 K73) or paid by them to the cashier of the enterprise (D50 K73).

Thus, on the debit of account 28, all losses were collected to correct the marriage, on the credit of the amount of recoveries from the perpetrators. The difference between debit and credit will be the final losses, which are written off by posting D20 K28.

For convenience, we will collect all the postings in one table.

Recordable marriage transactions:

Debit	Credit	the name of the operation
28	10	Decommissioned materials and raw materials
28	21	Decommissioned semi-finished products
28	70	Employee salaries taken into account
28	69	Insurance premiums were calculated from the salaries of these workers
28	60	Reflected the cost of third-party services
73	28	Reflected the amount of recovery from the guilty employee
70	73	The amount of recovery withheld from the salary of the guilty
50	73	The amount of the recovery was paid in cash to the cashier
20	28	Losses from defects were written off to the cost of production

Accounting for internal incorrigible marriage

If the defective product cannot be corrected, then it is necessary to write it off. The cost at which it will be written off is determined using a cost estimate.

All the actual costs of the production of this product are collected, that is, the cost of marriage is determined. After that, a posting is made for the amount received D28 K20.

If the guilty persons are identified, they can be charged with the total amount of losses or part of it (posting D73 K28). The foreclosure amount will reduce the overall loss from marriage.

At the end of the month, the total amount of losses on account 28 is determined and written off by posting D20 K28.

When disposing of discarded defective products, waste may remain. If they are useful for further use, then they are received by wiring D10 K28. This amount will also reduce overall losses.

Postings for the registration of unrecoverable marriage:

Accounting for external marriage

With an internal defect, everything is clear, they identified it at the stage of production, acceptance, testing, release, established the possibility of correcting it, calculated the cost for writing off or the cost of corrections, and that's it.

With external marriage, everything is more complicated. Not only is it revealed after the sale to the buyer, when the rights to it were transferred to another enterprise, it can also be determined after some time. All this complicates its accounting. How should you proceed?

First of all, you need to understand that defective products will no longer be written off at the actual production cost, but in full, taking into account all the costs of its sale, delivery, installation and configuration.

Next, you need to take into account in which reporting period the marriage was found. If in the same period in which the defective products are sold, then the losses from the marriage are written off to the cost of production by posting D20 K28. If in another reporting period, then the losses are included in other expenses using the posting D90 / 2 K28.

Next, you need to take into account whether a reserve has been created for warranty repairs at the enterprise. Many manufacturing enterprises create a special reserve on account 96. Revealed defects are written off at the expense of this reserve by posting D96 K28. Moreover, this posting is carried out regardless of the reporting period in which the marriage was detected.

Based on materials: buhs0.ru

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