Each production unit of any direction of the enterprise strives to obtain the maximum possible income from its operation. The company tries not only to sell its goods at a favorable price, but also to reduce production costs. Non-price factors of market gain come to the fore. Cost management in order to form their optimal structure, as well as to reduce their value, allows you to reduce the prices of products, which, other things being equal, gives an enterprise the opportunity to maintain or even strengthen its competitive position in the market.

In the conditions of market relations, it is very important to study not only the essence of costs and their characteristics, but also the issues of their influence on profits. Expenses are accounted for in many economic sciences, but they play the largest role in management accounting. Managers at different levels need cost information to calculate profits, margins, cost, inventory balances, assortment policy choices, retooling policies, motivation, and more.

The financial credentials of availability in the enterprise as a whole are insufficient to make decisions about operational, tactical and strategic management. Therefore, the indicated problems of the formation of enterprise costs and accounting for these costs are especially relevant in market conditions.

Cost concept

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

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

MA Vakhrushina characterizes costs as a monetary estimate of the amount of resources used for any purpose. Other authors understand a set of cash flows associated with an asset if it is capable of generating future income or liabilities. If this does not happen, then the undistributed profit of the enterprise is determined as costs for a specified period.

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

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

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

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

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

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

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

Difference from costs from costs

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

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

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

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

Expenses are any expenses provided that they are incurred to carry out activities aimed at generating income.

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

Difference from the concept of expenses

Costs are costs:

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

Cost classification

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

• material costs;
• salary costs;
• accrual of off-budget funds;
• depreciation;
• other expenses.

Other expenses include:

• salary costs for managers;
• operation of machines and areas;
• travel expenses of employees;
• communication costs, audit, information services, security services;
• entertainment expenses;
• costs of selling goods;
• taxes.

The expenses incurred by the enterprise in connection with the release of goods, the provision of services or the production of works are reflected and included in the cost of goods, services or works of the reporting period to which they relate, regardless of the time of payment.

In relation to cost, there are the following types of costs:

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

With regard to the process:

• basic;
• waybills.

In terms of production volume:

• permanent;
• variables.

Accounting methods applied

Cost accounting methods are classified as follows:

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

Organization of accounting of production costs

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

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

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

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

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

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

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

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

Account 25 "General production costs" grouped the costs of maintaining the main and auxiliary production enterprises. Among the expenses that are taken into account in this account may be such as payments for insurance of production machines, the cost of maintaining these machines, the cost of renting production space and equipment, and others.

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

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

Analytical accounting is carried out according to articles of estimates and place of origin. Write-off of expenses collected during the month is made depending on the selected method of forming the cost of production. When the accountant chooses the method of accounting for the full cost of production, expenses are written off using the accounting records Dt20-Kt26, Dt23-Kt26, Dt20-Kt26. If you choose the method of recording products at a discounted price, the content of account 26 is charged directly to account 90-2.

Organization of cost accounting in different industries is characterized by its own characteristics. They are related to specific industry conditions. Ministries have developed sectoral cost accounting guidelines. These guidelines detail and clarify the provisions of federal and industry-specific cost accounting rules for industry-specific manufacturing.

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

Enterprise cost accounting

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

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

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

Count 20: Key Features

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

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

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

The accountant must keep analytical accounting on account 20 in the context of products.

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

Expenses can be written off in the following ways:

• for standard or planned costs;
• according to the actual production cost.

Tax accounting

When it comes to tax accounting, costs include economically justified and expressed costs. They can be expressed in cash. Only the funds that were spent on generating income from the functioning of the company are taken into account.

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

• features of the transfer of debt to a third party;
• introduction of the offset procedure;
• settlement using an account;
• calculation of the assumed obligations;
• recognition of income when paying STS.

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

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

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

In the cash method, in order to recognize material costs, in addition to the supply of materials for the production or signing of the act, it is necessary that such costs be paid in some way (cash or non-cash).

Improving accounting

To obtain useful data that allows you to make decisions and plan, production costs should be systematized in several ways:

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

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

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

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

You should use current accounts when composing transactions, as well as methods to keep records as simple as possible.

Conclusion

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

The accounting account 20 in accounting is one of the main ones for reflecting information related to the production of goods, the performance of work and the provision of services. All methods used to reflect such costs should be provided in accounting policies.

General rules for the formation of the cost of products, works, services. The cost of a product is the cost of production and sale, expressed in monetary terms. Organization of accounting for production costs is based on the following principles:

1. The invariability of the adopted methodology for accounting for production costs and calculating the cost of production throughout the year.

2. Formation of the company's costs based on the terms of contracts concluded in writing.

3. Completeness of reflection in the accounting of all business transactions and documentary confirmation of the expenses incurred by properly executed primary documents.

4. Correct assignment of expenses and incomes to accounting periods.

5. Differentiation in accounting for current production costs and capital investments.

6. Possibility of confirming the production orientation of costs.

7. The production costs of the enterprise should be attributed to the activities of the enterprise itself.

8. The list of cost items, their composition and methods of distribution by types of products (works, services) are determined by industry and methodological recommendations on planning, accounting and calculating the cost of products (works, services), taking into account the nature and structure of production.

Cost accounting by item. An expense element is understood as economically homogeneous costs, material costs, labor costs, social deductions, depreciation and other costs (PBU 10/99). Material costs reflect cost:

Purchased raw materials and materials used for production and economic needs, as well as components and semi-finished products that are subject to further installation or additional processing in this organization;

Works and services of a production nature performed by third-party organizations or production facilities and facilities of the organization that are not related to the main activity;

Fuels of all types, purchased from outside and consumed for technological purposes, the generation of all types of energy, heating of buildings, transport work for the maintenance of production, performed by the organization's transport;

Purchased energy of all types spent on technological and other production and economic needs;

Losses from a shortage of incoming material resources within the limits of natural loss and some other material costs.

The cost of material resources, reflected in the "Material costs" element, is formed on the basis of: their purchase prices (excluding value added tax); markups (markups); commission fees paid to supplying and foreign economic organizations; the cost of services of commodity exchanges, including brokerage services, customs duties; Third party transportation, storage and delivery charges. The cost of returnable waste is excluded from the cost of material resources included in the cost of production.

Recyclable production wastes are understood as: remnants of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the production process, which have completely or partially lost the consumer qualities of the initial resource and, therefore, are used with increased costs (reduced product yield) or not at all used for their intended purpose.

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 the main production, but with increased costs (reduced output of finished products), for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods and household goods) everyday life) or sold to the side;

At the full price of the original material resource, if the waste is sold to the outside for use as a full-fledged resource.

A complete list of costs included in material costs for tax purposes is given in Art. 254 of the Tax Code of the Russian Federation. Labor costs. Labor costs include any accruals to employees in cash or in kind: incentive accruals and allowances, compensation accruals related to the work schedule or working conditions, bonuses and one-time incentive accruals, as well as the costs associated with the maintenance of these workers, provided for by labor contracts (contracts) or collective agreements. Labor costs include, in particular:

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of proceeds in accordance with the forms and systems of remuneration adopted in the organization;

Incentive accruals, including bonuses for production results, premiums to tariff rates and salaries for professional skills, high achievements in labor and other indicators, and other accruals and payments. The list of charges and payments included in labor costs for tax purposes is given in Art. 255 of the Tax Code of the Russian Federation. Social contributions.

According to the article "Deductions for social needs" reflect the compulsory deductions in accordance with the norms established by law: bodies of state social insurance, Pension Fund; to health insurance funds against labor costs of employees, included in the cost of products (works, services) for the item "Labor costs" (except for those types of payments for which insurance premiums are not charged). Depreciation of non-current assets.

This item reflects the amount of depreciation deductions for fixed assets, material assets provided by the organization for a fee for temporary use (profitable investments in tangible assets) and intangible assets. The composition of depreciable assets is established by PBU 6/01 and 14/2000, and for tax purposes - by the Tax Code of the Russian Federation (Art. 256). Other costs. This article reflects taxes, fees, payments, deductions to insurance funds (reserves) and other mandatory deductions made in accordance with the procedure established by law, payments for emissions (fees) of pollutants, the cost of paying interest on loans received, on business trips, lifting, for training and retraining of personnel, payment for communication services, computer centers, banks, rent in the case of renting individual objects of fixed assets (or their separate parts), deductions to the repair fund, as well as other costs included in the cost of production (works, services), but not related to the previously listed cost elements. 1.2 Organization of accounting for production costs by items of calculation. For the organization of accounting of production costs, the choice of synthetic and analytical accounts is of great importance.

In large and medium-sized organizations, accounts 20 "Main production", 23 "Ancillary production", 25 "General production costs", 26 "General business expenses", 28 "Losses from marriage", 29 "Service production and economy ", 97" Deferred expenses ". On the debit of these accounts, expenses are taken into account, and on credit - their write-off.

At the end of the month, the costs recorded on the collection and distribution accounts (25, 26, 28, 97) are written off to the accounts of the main and auxiliary industries, as well as service industries and farms. From the credit of accounts 20 "Main production", 23 "Auxiliary production", 29 "Service production and economy" write off the actual cost of goods (work, services). The balance of these accounts characterizes the amount of work in progress costs.

In small organizations, to account for production costs, as a rule, accounts 20 "Main production", 26 "General business expenses", 97 "Prepaid expenses" or only account 20 are used.

The 2000 chart of accounts and other basic accounting regulations allow organizations to use several methods of grouping and writing off production costs, depending on the technological, organizational and other features of the enterprise and the target setting of the management system. The previously used method of grouping and writing off production costs was based on dividing costs into direct and indirect ones and calculating the total production cost of products. Direct costs were accounted for on the corresponding calculation accounts of production and distribution costs (20 "Main production", 23 "Auxiliary production", 29 "Service production and economy"), and indirect - on the collection and distribution accounts 25 "General production costs" and 26 "General business expenses". At the end of the month, indirect costs were debited from accounts 25 and 26 to production cost accounting accounts, and the actual production cost of production was determined. Then the actual production cost of production was written off from accounts 20, 23, 29 to the debit of accounts 43 "Finished goods", 45 "Goods shipped", 90 "Sales", etc.

The newly introduced methodology for grouping and writing off production costs provides for the division of costs into variable, conditionally variable and fixed and the calculation of incomplete (reduced, partial) production costs. Direct variable costs are taken into account on calculation accounts 20, 23, 29. Indirect variable costs are preliminarily taken into account on account 25, and then debited from this account to accounts 20, 23, 29. Fixed costs are taken into account on account 26. At the end of the reporting period, they are debited from account 26 to the debit of account 90 "Sales". Cost accounting and costing objects.

A cost accounting object is a collection of grouped costs. The main groupings of costs are:

By type of production - main and auxiliary,

By cost centers - production, workshops, sections, brigades,

By types of products (works, services) - groups of similar products, products, semi-finished products, works and services, etc.

Costing objects are individual products, product groups, semi-finished products, works and services, the cost of which is determined.

Analytical accounting of production costs is carried out, as a rule, by accounting objects. It is allowed to open analytical accounts not for each object, but for their group. For each object of the calculation, it is necessary to correctly select the calculation unit, which is mainly used in natural (tons, meters, etc.) and conditionally natural units, calculated using coefficients (one thousand conditional cans of canned food, etc.). The accounting units may not be the same as the natural accounting unit. In processing organizations, for example, the accounting unit is 1 kg of products, and the accounting unit is 1 ton or 1 centner. The use of enlarged costing units simplifies the preparation of planned and reported cost estimates.

Accounting for direct costs. Direct costs, as a rule, are the following items of calculation: raw materials and supplies; recyclable waste (deducted); purchased products, semi-finished products and services of a production nature of third-party enterprises and organizations; fuel and energy for technological purposes; wage; deductions for social needs; losses from marriage. Raw materials and materials are released into production in strict accordance with the current consumption rates by mass, volume, area or account and are issued with limit-fence cards, requirements, invoices. The consumption of raw materials and materials in production is understood as their direct consumption in the production process. After a month, the shops draw up reports on the consumption of raw materials and materials, which indicate the standard and actual costs of materials for each type of product or for several types of products in general.

On the basis of these reports of the shops, the accounting department compiles for each synthetic account separately statements (machinegrams) of the distribution of consumed raw materials and materials, where the consumption of raw materials and materials is reflected for each analytical account opened in the development of synthetic production accounts. The consumed raw materials and materials are written off to the debit of accounts 20, 23, 25, 26, 29, 97 from the credit of account 10 "Materials". The cost of raw materials and materials consumed in the production is reflected minus the cost of returnable waste, which is understood as the remnants of raw materials and materials formed in the process of converting raw materials into finished products that have completely or partially lost their original properties and have lost the ability to use them for their intended purpose.

Recorded returnable waste is reflected in the debit of account 10 from the credit of accounts 20, 23, 29. Under the item "Purchased products, semi-finished products and services of a production nature of third-party enterprises and organizations" reflect the costs of purchased products and semi-finished products used by this organization for the production of finished products ... This item also includes the costs of paying for services of a production nature and provided by third-party organizations, which can be directly attributed to the cost of individual products. Under the item "Fuel and energy for technological purposes" reflect the cost of fuel consumed, hot and cold water, steam, compressed air, cold, directly consumed in the production process.

The cost of fuel and energy costs between individual types of products is distributed in the statement of distribution of services of auxiliary industries and farms. In this case, energy costs are distributed between individual types of products, based on their consumption rates and current prices. The fuel and energy used for technological purposes are charged to accounts 20, 23, 29 from the credit of accounts 10, 23 and 60.

Under the article "Wages of production workers", the basic and additional wages of production workers and engineering and technical workers directly related to the production of products are planned and taken into account. To refer the amount of wages and deductions to social insurance bodies to the objects of calculation, a development table (machine chart) of the distribution of wages is drawn up on the basis of primary documents for accounting for production and payroll. Social deductions are distributed between cost accounting and calculation objects in proportion to the basic wages of production workers. The item "Losses from marriage" is available, as a rule, only in accounting estimates. Products and semi-finished products that do not meet the established standards, specifications or contracts in terms of quality are considered to be defects.

Synthetic accounting of losses from rejects are kept on active account 28 "Rejects in production". The debit of this account reflects the costs of correcting a partial defect (from the credit of accounts 10 "Materials", 70 "Payments to personnel", etc.), as well as the cost of the final marriage (from the credit of the corresponding production account). Losses from marriage are written off from the credit of account 28 "Marriage in production", depending on the reasons for the marriage and the procedure for compensating losses in the debit of various accounts, such as:

70 "Payments to personnel for wages" - if the marriage occurred due to the fault of the workers,

76 "Settlements with different debtors and creditors", subaccount 2 "Settlements for claims", - if the marriage occurred due to the fault of suppliers of substandard raw materials and materials,

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

Corresponding production invoice - if unrecovered waste losses are charged to the cost of finished goods.

Accounting and distribution of indirect costs. Indirect costs include general production and general business costs. General production expenses are taken into account on account 25 "General production expenses". It is advisable to open two sub-accounts for this account:

25-1 "Expenses for the maintenance and operation of equipment",

25-2 "Expenses for maintenance, organization, shop management".

The first subaccount takes into account the costs of maintaining and operating equipment: depreciation of equipment and vehicles; remuneration of workers servicing equipment; expenses for the repair of equipment, etc. The second sub-account reflects the remuneration of the management apparatus, a unified social tax on this salary, depreciation of the building, workshop, structures and equipment, expenses for the current repair of buildings and structures and other expenses. Analytical accounting of general production costs is carried out for each workshop separately in the workshops cost accounting sheet, and when using a computer - in the corresponding machine chart. At the end of the month, the expenses collected in statement No. 12 are written off to the debit of accounts 20 "Main production", 28 "Marriage in production" and other accounts (29, 76, 79, 97, 99). Expenses common for the entire organization are taken into account in the active synthetic account 26 "General business expenses". Their analytical records are kept under separate articles, grouped into four sections (A, B, C, D):

A. Organization management costs:

"Salary of the management apparatus of the organization",

"Travel and travel",

B. General expenses:

"Depreciation of fixed assets",

B. Fees and deductions:

"Taxes, fees and other mandatory contributions and expenses".

D. Plant overhead:

Downtime Loss,

"Losses from damage to materials and products during storage at factory warehouses" (in cases where damage cannot be recovered from the culprit), etc.

Analytical accounting of general business expenses is kept in the statement of accounting for general business expenses, deferred expenses and non-production expenses (form No. 15), and when using a computer, in the corresponding machine chart. For the distribution of general production and general expenses, special statements of the distribution of these expenses are drawn up. In industrial organizations, general production and general business costs are distributed among the objects of calculation, as a rule, in proportion to the amount of basic wages of production workers. Write-off of general business expenses by appointment is made out with the following accounting entries:

The debit of account 20 "Main production" - for the amount of expenses related to the main production,

The debit of account 23 "Auxiliary production" - for the amount of expenses related to auxiliary production,

The debit of account 76 "Settlements with different debtors and creditors", subaccount "Settlements for claims", - for the amount of expenses due to be received from suppliers in compensation for losses from downtime due to external reasons,

The debit of account 91 "Other income and expenses" - for the amount of expenses incurred by enterprises as a result of a temporary stoppage of production, etc.

Credit account 26 "General expenses". General business expenses can be written off from the credit of account 26 to the debit of account 90 "Sales".

Accounting, evaluation and inventory of work in progress. When calculating the cost of production, the costs of the reporting month are adjusted for the difference in the cost of work in progress at the beginning and end of the month, i.e., the costs of the reporting month are added to the cost of work in progress at the beginning of the month and the cost of work in progress at the end of the month is deducted. Incomplete production includes products that have not passed all stages of the production process, as well as incomplete products that have not passed tests and technical acceptance. The volume of work in progress is determined by the following methods: actual weighing, piece accounting, volumetric measurement, conditional conversion, according to batch accounting data.

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

In case of unit production, work in progress is reflected in the balance sheet at the actual production costs. To clarify the accounting data on work-in-progress, an inventory of work-in-progress is carried out in a timely manner. Checking the backlog of work in progress is carried out by actual counting, weighing, re-measuring. Inventories are compiled separately for each separate structural unit (workshop, site, department), indicating the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction and installation works - indicating the amount of work. Rejected parts in the inventory of work in progress do not include - separate inventories are compiled for them.

For work in progress, which is a heterogeneous mass or a mixture of raw materials, two quantitative indicators are given in inventories, as well as in collation statements: the amount of this mass or mixture and the amount of raw materials or materials (for individual items) included in its composition. The amount of raw materials or materials is determined by technical calculations in the manner prescribed by industry instructions on planning, accounting and calculating the cost of products (works, services).

If shortages or surpluses are identified, the inventory commission, having determined the reasons and culprits, prepares proposals on the procedure for their cancellation. For the identified shortages or surpluses of work in progress, the following accounting entries are made: D-t 94 K-t 20, 23 For the total amount of identified shortages, D-t 73 K-t 94 For the amount of shortages due to the fault of shop workers, D-t 25, 26 , 91 K-t 94 In the absence of guilty persons, D-t 20 K-t 91 For the amount of surplus.

General provisions on cost accounting methods

Accounting for production costs and calculating the cost of products is a unified accounting process for studying costs intimately connected with the volume of manufactured products (work performed, services rendered). As a result, the cost accounting and calculation method is expressed in a certain relationship between the techniques and methods of reflecting and controlling production costs and calculating the actual cost of products (works, services).

Regardless of the peculiarities of industrial production, this method is characterized by methods of generalizing costs in terms of composition, content, purpose, places of origin and centers of responsibility, types of products or works, their homogeneous groups, disaggregated parts of products, semi-finished products. A prerequisite for each costing and calculation method is operational control over the use of material resources, wages, etc., that is, over the consumption rates established in the organization, with the subsequent identification of deviations from them in the production process and systematization of these deviations, indicating the reasons and culprits. The application of norms and standards in the organization of accounting for production costs (regardless of the method used) should serve as an incentive to maintain economic discipline.

Custom method. The custom-made method of accounting for costs and calculating the cost of production is used in individual and batch production, as well as in experimental, repair, tooling and other auxiliary industries in all industries. The custom-made method is most widespread in mechanical engineering with the individual production of complex equipment, machines, units, reactors, etc. Cost accounting objects in these industries are separate orders that are opened for one item or series of items. Direct costs are attributed directly to orders, and indirect, after preliminary generalization by their places of origin and economic content, are distributed in proportion to the accepted base for individual orders.

In the practice of production accounting, several variants of the order method are used. Most often, the total cost of the order as a whole is determined at the end of the order. At the same time, serial production does not calculate the cost of each item included in the order.

In the production of large single items with a long technological cycle, in order to reduce the calculation period, the cost of individual technological and assembly parts of the product is determined in accordance with the established configuration. Partial production, sets of the same parts for different products, and full production of spare parts of a limited range and special purpose can be calculated. For repair work, the volumes performed are calculated, expressed in conventional units of repair complexity. A variant is known in which the costs are systematized by the head product of a certain series, and the cost of the modified products is calculated by adding to the costs according to the rates for these modifications of the deviations identified by the order as a whole.

Alternating method. The alternate method of accounting for costs and calculating the cost of production prevails in industries with the sequential processing of raw materials into a finished product, with the integrated use of raw materials, where the production process consists of separate stages of the technological cycle with independent technology and organization of production: ferrous and non-ferrous metallurgy, chemical and textile industries , oil refining and production of building materials, etc. The peculiarity of the alternate method is that the costs are summarized by redistribution, and this allows calculating the cost of products of each redistribution, which act as semi-finished products in subsequent redistributions, and part of the semi-finished products is transferred for further processing, and the other part can be sold to the side. In the chemical industry, oil and gas processing, from one type of semi-finished product, heterogeneous products are produced, depending on the specialization of subsequent manufacturing industries. This requires pegged costing of intermediate products. In the costs of subsequent redistributions, the consumption of semi-finished products is reflected under the complex item "Semi-finished products of our own production".

The line-by-line method, like the custom-made method, has several industry-specific options that differ in the methods of calculation. So, in the production of complex mineral fertilizers, nitric, hydrochloric and other acids, even within the same redistribution, the products of individual apparatus processes are calculated. In the organizations of the textile industry, costs are systematized according to a complex of homogeneous operations of the technological process, and only finished products are calculated. In subsequent redistributions, semi-finished products of own production are included in costs at wholesale prices.

Process-by-process method. The process-by-process method of accounting for costs and calculating the cost of production, being a kind of the alternate method, is most often used in the extractive industries and energy. These industries are characterized by a short technological cycle, the absence or insignificance of work in progress, a limited range of products with a single unit of measurement and costing, the homogeneity of costing items and their proximity to cost elements. This method provides for a differentiated cost accounting for each technological process (phase), for workshops and sections (services) and other cost centers as a system of control over production costs and the cost of the product. In the listed industries, the cost accounting object (product type) coincides with the cost accounting object.

This construction of accounting ensures the calculation of the unit of production obtained in different technological processes. For example, during coal mining, preparatory and cleaning, loading and transport, ventilation, degassing, drainage and other works must be carried out, which are carried out by various sections. Therefore, a method of grouping costs can be applied here, which will allow determining deviations from the norms, for reasons and perpetrators, for different methods of coal mining, before drawing up reporting calculations.

In organizations of the energy industry, in which the process-based method is used, production accounting has specific features. Thermal power plants produce several types of products (electrical, thermal energy), therefore, production costs are grouped by process in such a way as to obtain the cost of each type. The total costs of the process (the cost of fuel together with the costs of its delivery, preparation, mechanical supply, costs for chemical water treatment, etc.) related to different types of products are distributed between them in proportion to the adopted base, usually according to the consumption of equivalent fuel.

Normative method. The normative method of accounting for production costs is a set of procedures for planning, rationing, release of materials for production, drawing up internal reporting, calculating the cost of production, carrying out economic analysis and control based on cost rates.

The effectiveness of the normative method is manifested in the fact that it involves timely intervention in the formation of production costs, strict adherence to technical, technological and production discipline. This method acts as an active means of saving resources and makes it possible to identify both external and internal production reserves for reducing costs. This is a method of daily monitoring and identification of new reserves of savings, playing the role of a method to reduce the cost of production and increase the profitability of production. The application of the normative method significantly increases the role of accounting in the economic work of an enterprise and production associations. The main advantage of the regulatory accounting and control system is the prompt detection of deviations of actual costs from the current consumption rates of raw materials and materials, wages and other production costs, their causes and impact on the cost of production. Organization of systematic monitoring of deviations from the current standards in individual production areas allows you to quickly eliminate shortcomings.

Practice shows that the system of regulatory accounting and control is universal. It does not contradict the established methods of accounting for costs and calculating the cost of production, but, on the contrary, implies the need to group costs according to certain accounting objects (redistributions, processes, orders, products and groups of similar products). The development of norms and standards for production costs is carried out in accordance with a system of progressive technical and economic standards and standards. Distinguish between individual, group, specified and consolidated norms. Individual norms determine the consumption of a standardized type of raw materials and materials for the production of a unit of production (part, assembly, product, etc.) in units of mass or volume.

Group rates are calculated as the weighted average cost of the planned production volumes of the same types of products. Specified norms represent the consumption for the production of a unit of products of specific types of raw materials and materials by type, grade, size, brands, profiles, composition. They are promptly corrected as a result of changes in product designs, product recipes, production technologies, which are taken into account when meeting the current needs of workshops and sections for raw materials and materials, as well as when organizing control over their consumption. Consolidated norms are understood as the consumption of homogeneous types of raw materials and materials for the manufacture of a product or a nomenclature group of products, according to which the need for economic and social development plans is calculated. The formation of progressive technical and economic norms and standards is the most important condition not only for increasing production efficiency and quality of work, but also for improving planning, accounting and calculating the cost of production.

Source - Fundamentals of Accounting. Financial Accounting. Accounting for production costs / V.R. Bank, A.A. Solonenko, T.A. Smelova, B.A. Kartashov: Textbook. manual / VolgSTU. - Volgograd, 2006 .-- 68 p.

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;

On the accounting of industrial production costs;

Accounting for direct costs and distribution of indirect costs;

on accounting for semi-finished products, costs in service and auxiliary industries, defects in production; !!! about 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 expenses 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. Guidelines for 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 service 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 rates of consumption 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 costsunderstand 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- 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.

Expensesmean "donation" of some resource, ie its reduction or use to achieve the set goals. The costs are either capitalized, i.e. 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 the narrow sense is synonymous with the concept of "costs" (it is in this context that this term is used in trade enterprises).

At present, 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, except for a decrease in contributions by the decision of 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 main production with electricity, water, packaging, etc.

Service enterprises and households include housing and communal services: canteens, canteens, kindergartens, 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 divided as follows:

Expenses for ordinary activities;

Other expenses.

When forming expenses for ordinary activities, they are 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 contributions;

Depreciation;

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

The grouping of costs by elements is necessary in order to study material consumption, energy consumption, 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 are 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 to reduce them.

Under the cost of products, works and servicesmeans 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, sections, 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 the 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 conventional cans of canned food, etc.). The accounting units may not be the same as the natural accounting unit. Application enlargedcosting units simplifies the compilation 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.

IN the accounting policy of the enterprise in relation to accounting for expensesin 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 (method of forming the partial cost of production) or included in the cost of production of accounts 20, 23, 29 (method of forming the full cost);

b) the method of distributing 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 objects of costing in proportion to the distribution base, which can be used as:

The amount of direct costs of materials,

The amount of salary expenses,

The amount of direct costs of materials and salaries,

The sum of all direct costs;

c) a way of grouping expenses by cost item to generate information for management purposes, costing. For example, main costing itemsmay 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 the journal-order form, production costs are recorded in the journal-order No. 10, which is compiled on the basis of the summary data of the cost accounting sheets of workshops (form No. 12), accounting for the costs of service industries and farms (form No. 13), accounting for losses in production ( 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 a loan of the corresponding material and settlement accounts, as well as internal turnovers on 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 by 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 plants and occurs during the harvesting period. The main and by-products (straw, chaff, tops, etc.) are obtained from the harvest.

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

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

Accounting for the production costs and yield of crop production is carried out on the active calculation account 20 "Main production", the 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. Organic and mineral fertilizers

4. Plant protection products

6. Works and services

7. Organization of production and management

8. Payments on loans

9. Other costs

When costs are incurred on the basis of primary and consolidated documents, account 20, subaccount 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 for 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, soil liming, 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 withdrawn 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 (cost overrun). 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 recorded 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 full grain amounted to 2235 centners (7,450 centners? 30%: 100%);

The total amount of high-grade grain: 12 430 centners. + 2 235 c. \u003d \u003d 14,665 q;

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 herbs 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 amounted to 2,381,764 rubles for the reporting year. 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 the actual costs per unit of conventional production is equal to 2,381,764 rubles. :: 62 678 y \u003d 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 "red storno" 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 subdivided 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 moment of time, the accounting allocates the costs for the current year's harvest and the costs for the future 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 costs by crops and subdivisions, farms maintain personal accounts (production reports); of these, data on costs, grouped by crops, are transferred to the journal-order No. 10 with explanations in the relevant 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 industry's specialization.

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 livestock production are carried out more evenly throughout the year 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 production cost of the reporting year. The exception is industries such 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 industries, 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 expenses 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 main products (milk, offspring, increase in live weight, eggs, wool, swarms of bees, honey, etc.) can be obtained, as well as by-products (manure, wool-shedding, 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 at the sum of standard cleaning costs; other by-products (wool-fluff, fluff, feather-shedding, hair-raw, mirage eggs, meat of cockerels of egg chickens slaughtered at day-old age, horns, hooves, etc. - at the price of possible sale).

Here is 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, the units of calculation are 1 q and 1 head.

The total 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.

To determine the cost of milk and offspring, a combined calculation method is used. 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 rub.: 15280 ct); 1 offspring head - 1023 rubles. (634 260 rubles: 620 heads). In December, calculation differences are drawn up by the accounting statement:

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, the object of calculation for the main herd is 1 centner 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 \u003d (Cn + Spr + Cn + Sprir - Decay): (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 - gain in live weight; Мп - live weight of the received animals; Mpad - live weight of dead animals.

In order to ensure the reality of the WIP assessment 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 costs 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.

Livestock costs also include the cost of deaths of young animals and fattened 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, milk and vegetable processing lines, slaughterhouses, etc. In addition to the above, 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 company 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 the loan - output.

The principle of accounting and formation of costs of industrial production is the same as in the formation of costs for agricultural production. 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 sub-account 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 can generally be grouped as follows:

1) processing of crop products,such as 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. Next, find the cost of 1 ton of flour 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, beams, 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 the 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 by product type (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 for 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 costsincludes 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 costsincludes 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 (product). 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 distribution is possible, for example, in proportion to the consumption of material assets at the rates 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 (products). These costs are difficult to trace when manufacturing a 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 of time sheets, orders, reports, statements, etc. On the basis of primary documents, grouped by cost direction, payroll distribution sheets are compiled 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 consumption 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 estimated 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:

Auxiliary products and component parts;

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 are 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 serving equipment

7. Expenses for tests, experiments and research

8. Labor protection of shop workers

9. Losses from rejects, from downtime due to internal production reasons, etc.

For these costs, a unified methodology for accounting and control of costs has been established: for each type of cost, a planned estimate is made with a division 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 general production costs is kept on the active collecting and distribution account 25 "General production costs".

On the basis of primary documents confirming the fact and the amount of general production costs incurred, the following 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 staff 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. Expenses for 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. Compulsory deductions, 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 staff on remuneration", 69 "Settlements for social insurance and security", etc.

At the end of each month, general business expenses are written off to the credit of account 26. General business expenses are distributed between finished goods and 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 chosen 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 through distribution similar to the distribution of general production costs;

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

When writing off general business expenses to account 90, they are distributed among 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 business expenses, are sold or the share of these expenses 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 production, scrap in production

To account for the availability and movement semi-finished productsorganizations 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 of production that have not yet passed all the established technological the process of the stages of production and, therefore, subject to revision in subsequent production units (shops 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" reflects 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 production costs (actual, standard or planned) with the addition of selling costs during the sale. The costs of transporting semi-finished products of own production between production units within the enterprise 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 in 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 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.

In any agricultural enterprise, as well as in processing and other industrial industries, there are auxiliary and service industries.The former, as already noted, include units that do not produce agricultural and other products, but ensure their proper functioning by providing services and performing work on transportation, repairs, 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 to service the main industries.

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

On 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 contract methods. The costs for this sub-account 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 subaccount 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 "Automobile 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, petroleum 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 for a shift, subject to the delivery of the previous waybill by the driver. In the accounting department, the data from the waybills is transferred to the cumulative cost accounting sheet (form No. 301 – APK). A separate sheet of the statement is opened for each car and each driver, 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 statement 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 road freight transport, the objects of cost calculation are tonne-kilometers performed, machine-days worked.

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 sub-account 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, cost of works and services, cost of incoming water, other costs.

7 "Cartage". This sub-account 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. On the basis of the primary documents for writing off costs, the costs in animal-drawn transport are systematized by items in the accumulative 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 animal-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. For animal-drawn transport, the cost of the working day and offspring is calculated. The prime cost of one working day is determined at the end of the reporting period by dividing the total amount of costs for keeping 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 livestock (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 attributed 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 record the costs of service industries and farms. The main feature, according to which a farm or production belongs to the category of service, is that its activities are not related to the main production of products, the performance of work or the provision of services. These are housing and communal services enterprises, canteens and canteens, preschool institutions, rest homes, sanatoriums and other health-improving and cultural-educational organizations. If the service industries and farms of the enterprise are allocated to a separate balance sheet, then in accounting they use account 79 "Intrafarm settlements".

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 costs of auxiliary industries. The actual cost of the finished production, 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 operating costs" - when rendering services to consumer units.

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). The costs are grouped according to the established nomenclature of items for each of the industries.

Defect in productionproducts, 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 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 repair 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 marriage are written off monthly to the costs of the corresponding type of production and are included in the cost of work (services) for which the marriage was 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 is not finished 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). Fixablemarriage 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 finalproducts, products, semi-finished products, parts, assemblies and works, the correction of which is technically impossible or economically inexpedient, are considered to be defects. Rejects also include the cost of repairing products sold (transferred) with a guarantee (repaired machines and equipment) during the warranty period.

The amounts that reduce losses from rejects 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 the 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 an 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. Expenses. Cost price. Expenditures. Actual cost.

Control 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 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 costs are attributed to direct and what are indirect?

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 basic 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) Kt 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, interest on a loan received to pay off tax arrears was written off to cost. Is this correct from the point of view of the requirements of accounting and tax legislation:

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

Lecture 9. Accounting for production costs

Lecture questions:

1. Accounting for production costs (works, services)

2. Methods for calculating products

3. The procedure for including costs in the cost of production

4. Full production cost of products (works, services)

5. Accounting for losses from marriage

6. Assessment of work in progress

Accounting for production costs (works, services)

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

In this process, fixed and circulating assets are consumed, as well as the labor of workers. All costs of material and labor resources form production costs. The total costs of the enterprise for the manufacture and sale of products (works and services) in monetary terms are called the cost of production.

The cost value is one of the indicators of production efficiency. It determines how much it costs an enterprise to manufacture and sell products. The lower the cost (other things being equal), the more efficient the production. Cost reduction allows the company to feel confident in a competitive market.

The competitiveness of the products of domestic producers depends on the degree of their compliance with consumer demand, their quality and the value of the selling price, the main component of which is the cost price. Therefore, it is very important in accounting to reflect all the costs of the reporting period related to the cost price, as well as to clarify the list of costs that can be attributed to direct costs, i.e. costs directly related to the manufacture of products, performance of work and provision of services.

The main factors on which the reduction of the cost of production (work and services) depends are the following.

1. Growth in labor productivity. The higher the productivity, the more products are produced per unit of time and the lower its cost.

2. Decrease in material and energy consumption of products. The less material and energy costs per unit of production, the lower its cost.

3. Increase in the return on fixed assets (increase in capital productivity). The smaller the share of depreciation charges per unit of production, the lower its cost.

4. Raising the level of marketing policy. Marketing is the art of selling. (According to work 207, marketing is a type of human activity aimed at meeting needs and demands through exchange.) The lower the cost of selling a product, the lower its cost.

Distinguish between the production cost of production and the full actual cost. The production cost is determined only by production costs. Adding selling expenses (i.e. sales costs) to these forms the full actual cost of production.

Production costs are recorded on the accounts of section II of the chart of accounts:

20 "Main production";

21 "Semi-finished products of own production";

23 "Auxiliary facilities";

25 "General production costs";

26 "General expenses";

28 "Manufacturing defects";

29 "Service industries and farms".

Small businesses do not need to use the full range of production accounts. They often use only one account 20 "Main production". Construction organizations, which have a large share of the cost of non-capital work, can account for part of the costs on the sub-account "Non-capital work" of account 23 "Auxiliary production". Trading enterprises all their costs, usually referred to as distribution costs, collect on account 44 "Sales costs".

Costs can be grouped according to various criteria. According to their economic content, it is customary to subdivide them into the following:

1) material, which can be represented, for example, by such accounting entries:

D 20, 44 - K 10, 21,

where: account 10 "Materials", account 21 "Semi-finished products of own production";

2) labor, which can be represented in accounting in the form of postings:

D 20, 44 - K 70,

where: account 70 "Payments with personnel for labor";

3) contributions to social insurance and security funds, which can be represented in accounting by the following entries:

D 20, 44 - K 69,

where: account 69 "Calculations for social insurance and security";

4) depreciation deductions for fixed assets (fixed assets), which can be presented in accounting using postings:

D 20, 25, 26, 44 - K 02,

where: account 02 "Depreciation of fixed assets";

5) others, which can be presented in accounting in the form of the following entries:

D 20, 44 - K 04, 05, 23, 25, 26, 68, 76, 97,

where: account 04 "Intangible assets", account 05 "Amortization of intangible assets", account 68 "Settlements for taxes and fees", account 76 "Settlements with various debtors and creditors", account 97 "Deferred expenses".

In addition to classification by economic content, costs, from the point of view of their inclusion in the cost of specific samples of products, works and services, are divided into direct costs and indirect costs. The importance of this division lies in the fact that it allows you to most reasonably determine the costs for each specific type of product, work and services, analyze the degree of their profitability and plan their volumes.

At medium and large enterprises with a sufficient number of diverse workshops and departments, it is extremely difficult to establish the full costs associated with specific types of products, works and services. It is especially difficult to separate indirect costs, for example: the cost of providing energy production, the cost of maintaining fixed assets in working order, transportation costs, the cost of maintaining the management apparatus, etc. Therefore, the employees of the accounting departments of such enterprises are faced with a contradictory problem: on the one hand, it is necessary to scrupulously establish the composition and amount of costs for each type and grade of products (works, services), and on the other hand, it is impossible to allow large expenditures of time and money to solve this problem, especially that the market demand is constantly changing.

In this regard, economic science and industrial practice have accumulated a number of well-proven techniques 31. They are based on the distribution of costs (material, labor, depreciation, social funds and other costs) in proportion to easily established direct indicators.

At enterprises of many industries, the consumption of basic materials and semi-finished products is fairly easily distributed by types of products, works and services directly according to information from primary documents. In complex industries, in which different types and grades of products are made on the basis of the same materials, different works are performed and various services are provided, the main raw materials and materials by types and grades are distributed proportionally:

approved standards for their consumption;

consumption coefficients for each product (work, service);

quantity or weight of products.

Auxiliary materials used for technological purposes are sometimes included in the cost of products (works, services) in a direct way, but more often they are distributed indirectly - proportionally:

costs by rates;

weight of recycled base materials;

the number of manufactured products (scope of work and services);

hours worked.

At the same time, waste is excluded from material costs, which means the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the production process, which have completely or partially lost their consumer properties. Since the waste has low technological qualities, their use is associated with increased costs or impossible at all.

The cost of the basic wage of production workers working in accordance with the piece-rate form of remuneration, i.e. receiving money in proportion to the volume of products produced, work performed and services rendered, are included directly in their cost. Additional wages are included in the prime cost in proportion to the basic wages. The wages of time workers and additional payments to it are distributed on the basis of estimated calculated rates per unit of production (work, services).

Contributions to social insurance and security funds are included in the cost of goods, works and services in proportion to the basic and additional wages.

Depreciation of the main equipment on which products are manufactured, work is carried out and services are rendered for medium and large commercial enterprises, accounted for in account 25 "General production costs", and then distributed by type in proportion:

hours of equipment operation;

estimated rates;

basic wages of production workers;

the volume of products (works and services) produced;

production process costs.

General production costs (except for the depreciation of fixed assets) and general business costs (collected on accounts 25 "General production costs" and 26 "General business costs") due to the maintenance of the management apparatus and support services of the enterprise, amortization of intangible assets and fixed assets for auxiliary purposes, as well as a number of costs and losses related to the category of other costs are distributed proportionally:

basic wages of production workers plus the cost of maintaining machinery and equipment;

basic salary expenses (no additional payments);

process costs;

the number of products manufactured, work performed and services rendered.

Other expenses include the costs of auxiliary production, accounted for on account 23 "Auxiliary production". The category of auxiliary industries includes workshops and divisions of enterprises that provide the main production with energy, tools, packaging, repair work, transport and economic services (in construction organizations - non-capital work). There are 6 groups of shops and subdivisions of auxiliary production:

instrumental - carrying out the manufacture, repair and restoration of tools, devices, stamps, molds, models;

repair - carrying out installation, repair, modernization, maintenance of fixed assets and restoration of spare parts;

energy - producing and distributing electrical, thermal and other types of energy, as well as providing water supply, water treatment, ventilation, installation, repair and maintenance of power grids, electrical installations and telephone communications;

transport - carrying out loading and unloading and transport operations, repair and maintenance of vehicles, loading and unloading mechanisms and access roads;

tare - manufacturing and repairing containers;

economic service - cleaning industrial premises, washing and repairing overalls.

The cost of goods produced by auxiliary production, work performed and services rendered is collected on account 23:

D 23 - K 02, 10, 23, 25, 60, 68, 69, 70, 76, 96, 97,

where: account 96 "Reserves for future expenses".

The account of the generated energy is carried out using measuring instruments, and in their absence - by calculation based on the power of the equipment and the duration of its operation. At the end of the current month, costs are allocated to consumers. In this case, the amount of work in progress is allocated and the cost of counter services is taken into account: D 23 - K 23. The rest of the costs are distributed according to completed orders or in proportion to the volume of products sold, work performed and services rendered.

The cost of products (works, services) formed on the basis of the recorded costs serves as a guideline for determining their prices. Rather, it is the lower price limit. Obviously, if the market price is lower than the cost of products (works and services) of a given enterprise, then it has no chance of winning a place in this market. True, there are cases when firms went to certain temporary losses in order to somehow break into the market. Then they significantly changed their production, reducing the cost of manufacturing and marketing products (work and services).

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 repeat the meaning of these terms once again, so that later we can clearly 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 example, 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 an expense, 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 maintaining a current account, interest on a loan.

All other expenses 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 costs". 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 companies are the salaries of sellers and taxes from them, rent, utility bills and everything else that is associated with the place of trade. They fixed 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 glad if the supplier would also deliver it to our warehouse at the same price that sold the product to us. 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 delivered goods at the purchase price and a certain cost for delivery (the cost of transport 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, excess transportation costs will not be included in the financial result formula.

Second way... The purchased item is 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 costs, 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 - it will be with the balance.

Business expenses

These include costs that contribute to the promotion and sale of products. The most common are packaging, advertising, marketing activities.

Production

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

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

Main accounts in manufacturing: 20, 25, 26

About 26 count we can say that he collects the expenses of the whole 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 an 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 20th account first collects only those costs that can be directly attributed to a specific type of product.

25 count collects those costs that cannot be accurately attributed to a specific product, can only be related to 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 the 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, 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, the salary of the watchman and technical staff, 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.