Composition of production costs, economic elements and costing items for various types productions

For proper organization accounting for production costs for planning and accounting objects, reasonable rationing, planning, organizing cost control, conducting a detailed analysis in order to make the necessary management decisions related to the efficient use of the organization's resources, production costs are classified according to the following criteria:

• * economic content - for the cost of labor, objects of labor and the cost of living labor;
• * in relation to the technological process of production - for basic and overhead costs;
• * the method of reference to the objects of production and costing - to direct and indirect;
• * in relation to the volume of production - into conditionally variable and conditionally constant;
• * participation in the production process - production and non-production (commercial).

The classification of costs according to economic content is necessary to determine the ratio of the costs of production of living and embodied labor in the production of certain types of products, as well as to analyze labor productivity and establish the influence of the level of various production factors on it.

The main costs are directly related to the technological cycle of production and its maintenance. The main ones include the costs associated with the preparation, development of production, the production cycle itself (including losses from marriage, the cost of improving the quality of products), as well as the costs of servicing the production process.

Overhead costs are associated with the organization of production and management. They include costs and expenses for production management (salaries of the heads of workshops of the main, auxiliary and service industries, as well as managers, specialists and employees, together with deductions for social needs, expenses for rent, space heating, etc.).

The classification of costs into direct and indirect is used in heterogeneous industries (engineering, light industry, agriculture).

Direct - these are costs that are directly related to the production of one type of product (work, service) and included in the cost of a unit of production in a direct manner.

For example, the consumption of raw materials for the production of specific products, etc. Indirect costs, as well as direct ones, are included in the cost of products (works, services), but indirectly, that is, by distribution between individual types of products (works, services). These include general production and general business expenses, works and services of auxiliary production, etc.

Variable costs are costs, the size of which changes in direct proportion to the change in the physical volume of production. Conditionally variable costs are costs, the size of which depends on the volume of production, but this dependence is not directly proportional. These include the salaries of management personnel as part of overhead costs, the cost of operating machinery and equipment.

Semi-fixed costs are costs that are practically independent of changes in the volume of production. These include administrative and management expenses, as well as a part of general production expenses (the amount of accrued depreciation for buildings, structures, machinery and equipment, etc.), part of the sales expenses (expenses for advertising products).

Production costs are associated with the manufacture of marketable products and form its production cost. Non-manufacturing costs are the costs of the organization associated with the shipment and sale of products (expenses for the marketing activities of the manufacturer).

In accordance with PBU 10/99, the expenses of the organization, depending on their nature, conditions for implementation and areas of activity of the organization, are divided into:

for expenses on ordinary activities;

for other expenses.

When forming expenses for ordinary activities, they are grouped according to economic cost elements:

• * material costs: raw materials, purchased components and semi-finished products, fuel, electricity, heat, etc.;
• * labor costs;
• * the cost of deductions for social needs;
• * depreciation;
• * other costs (rent, interest on bank loans, taxes, etc.).

Material costs include the cost of materials and various types of raw materials purchased from outside for the purpose of manufacturing products, performing necessary work or providing related services.

Other costs combine all other costs that were not included in the previous cost elements:

• * payment of interest on a bank loan received for the acquisition of fixed assets and inventories, before the acceptance of these assets for accounting;
• * the cost of business trips;
• * payment for the cost of certification of products, confirming their compliance with the necessary consumer qualities;
• * various taxes, fees and payments (including payments for compulsory types of insurance);
• * rewards for inventions and rationalization proposals;
• * lifting;
• * payment to third parties for fire and watch guards;
• * payment for training and retraining of personnel;
• * payment of postal and telegraph, stationery expenses;
• * the cost of warranty repairs and maintenance;
• * payment for rent in the situation of renting individual objects related to fixed assets, or their individual parts;
• * deductions to the repair fund created by the organization itself on the basis of the deduction standards developed by it and the book value of fixed assets;
• * depreciation of intangible assets;
• * other costs included in the cost of production, but not related to those indicated above.

Accounting for material costs for production

Raw materials and materials are released into production in strict accordance with the current consumption rates by weight, volume, area or account and are issued with limit-fence cards, requirements, invoices.

To control the use of raw materials and materials in production, the following three main methods are used: documentation, batch cutting methods and inventory.

The documenting method is based on documenting all cases of deviations in the consumption of raw materials and materials from the established norms, standards and conditions (when selling raw materials and materials in excess of the limit, when replacing some types of raw materials and materials with others, etc.). This method is used to some extent in all industrial enterprises.

The essence of the method of batch cutting is that for each batch of materials released for production, a cutting sheet (account card) is issued. It indicates the amount of material supplied to the workplace, the number of blanks (parts) and waste that should be obtained from the materials, and the blanks and waste actually received. To identify the results of cutting, the actual number of blanks obtained is compared with the normative ones. Savings or overspending of materials is determined by comparing the actual amount of material used with the consumption at the rate.

The cutting sheet also indicates the reasons for the identified deviations and the persons responsible for cutting the materials.

With the inventory method, after a shift, day, five days or other period, an inventory of the remains of unused raw materials and materials is carried out. Actual

The normative consumption of raw materials and materials is determined by multiplying the manufactured products by the consumption rate of raw materials and materials. The actual consumption of raw materials and materials for each calculation group is compared with the normative and deviations from the norms are established, which are then distributed to the corresponding cost accounting objects in proportion to the normative costs.

After 1 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 from the workshops, the accounting department draws up statements for the distribution of consumed raw materials and materials for each synthetic account separately.

Accounting for losses from marriage

Marriage in production is considered to be products, products, semi-finished products, parts, works that, in terms of their quality, do not meet established standards or specifications and cannot be used for its intended purpose or can be used after the defects found have been eliminated.

Depending on the nature of the defects, a marriage is correctable and irreparable (final).

Correctable defects are products, semi-finished products (parts and assemblies) and works that can be used for their intended purpose after the defects are corrected, and their correction is technically possible and economically feasible.

The final (irreparable) defects are products, semi-finished products, parts and works that cannot be used for their intended purpose and the correction of which is technically impossible or economically inexpedient, that is, in cases where the correction of the marriage will require costs exceeding the costs of manufacturing new products instead of defective.

In accordance with the Chart of Accounts, accounting for losses from marriage is carried out using account 28 "Marriage in production". The debit of account 28 takes into account the cost of an irreparable marriage, as well as the costs of correcting the marriage. The credit of account 28 reflects the amounts that reduce losses from marriage, in particular, the cost of defective products credited at the price of possible use, the amounts recovered from the perpetrators of the marriage, the amounts recovered from suppliers of low-quality materials, the use of which allowed the marriage.

Non-reimbursable amounts of losses from marriage are included in the cost of those types of products for which a marriage is detected. If in the period in which the defect was detected, this type of product was not produced, then the amounts of losses from the marriage are distributed by type of product as overhead costs.

If a marriage is detected directly at the enterprise, at certain stages of the technological process or directly in finished products before they are transferred to customers, the marriage is considered internal.

Losses from internal marriage are reflected in the cost of the month in which the marriage was detected.

The cost of an internal irreparable defect, to be reflected on account 28, is determined by the amount of costs for the manufacture of defective products, which includes the cost of raw materials and materials used, labor costs and the corresponding amounts of unified social tax, expenses for the maintenance and operation of equipment, part of overhead costs.

Accounting for an irreparable internal marriage is made out by accounting entries:

Dt 28 "Marriage in production" Kt 20 "Main production", 21 "Semi-finished products of own production", 43 "Finished products" - the cost of defective products was written off;

Dt 10 "Materials", 21 "Semi-finished products of own production", 41 "Goods" Kt 28 "Rejection in production" - defective products are credited at the price of possible use;

Dt 73 “Settlements from personnel for other operations” Kt 28 “Marriage in production” - the amounts to be recovered from the perpetrators of the marriage have been accrued;

Dt 76 sub-account “Settlements on claims” Kt 28 “Defective in production” - the amounts to be recovered from suppliers of defective materials have been accrued;

Dt 20, 23 Kt 28 "Marriage in production" - losses from marriage are included in the cost of production

Accounting for the costs of developing new industries

According to paragraphs. 34 p. 1 art. 264 of the Tax Code of the Russian Federation, other expenses related to production and sales include expenses for the preparation and development of new industries, workshops and units.

In accordance with paragraph 31 of the Basic Provisions, the costs included in the article "Expenses for the preparation and development of production" include:

• - expenses for the development of new enterprises, industries, workshops and units (start-up costs);
• - expenses for the preparation and development of the production of new types of products and new technological processes;
• - other one-time costs, the list of which is established in industry instructions.

Expenses for the development of new enterprises, production facilities, workshops and units that are put into operation, which are specially taken into account as part of deferred expenses, are included in the item "Expenses for the preparation and development of production". Their value is determined by the estimate with the necessary calculations for it, compiled on the basis of the established mode, duration and other conditions of trial operation and development of the objects put into operation.

When drawing up an estimate, it should be borne in mind that the cost of products obtained during the complex testing period and corresponding to established standards or specifications is excluded from the total amount of start-up costs.

The costs of preparing and mastering the production of new types of products and new technological processes include the costs of design and construction, the development of a technological process for manufacturing a new product, the rearrangement and readjustment of equipment, as well as the cost of a product used as a sample.

The composition of expenses for the preparation and development of the production of new types of products and new technological processes does not include:

• - costs associated with a partial change in the design of products, modernization of individual parts, assemblies and a partial revision of the technological process;
• - expenses incurred at the expense of capital investments;
• - the cost of work performed by research, design and engineering organizations at the expense of budgetary appropriations.

At enterprises with a multi-range production of products, where the period of development of production is short and the costs are relatively small, they can be planned and accounted for as part of shop expenses.

The article "Expenses for the preparation and development of production" also includes other one-time costs (not reimbursed by capital investments) for the preparation of production, made before the start of production or associated with the expansion of production. The list of such costs is established in industry instructions.

All costs related to new production can be grouped into two groups:

• - directly related to the creation of a new production (the cost of renting production facilities; depreciation of production fixed assets; operating costs for production facilities; wages of workers involved in setting up equipment and preparing for production; cost of materials and tools needed to set up equipment; cost of services, works on adjustment of equipment and preparation of production);
• - general business expenses (salaries of managers, depreciation of office space or the cost of renting it, utility bills, payment for communication services, etc.).

Synthetic and analytical accounts of cost accounting for production, their purpose and essence in the organization of cost accounting

The following accounts are intended to account for production costs (performance of work, provision of services):

• 20 "Main production";
• 21 "Semi-finished products of own production";
• 23 "Auxiliary production";
• 25 "General production costs";
• 26 "General business expenses";
• 28 "Marriage in production";
• 29 "Service industries and farms";
• 96 "Reserves for future expenses";
• 97 "Deferred expenses".

In the accounting policy of the organization regarding the accounting of expenses in general case the following points should be reflected:

• 1) the method of writing off general business and general production expenses (they can be written off as semi-fixed expenses directly to the debit of account 90 (the method of forming a partial cost of production) or included in the cost of production on account 20, 23, 29 (the method of forming the full cost);
• 2) distribution method indirect costs between costing objects. Indirect costs (general expenses, if they are debited to accounts 20, 23, 29, general production expenses) are distributed among the calculation objects 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 wages,
  • * sum of all direct costs.
• 3) a method of grouping expenses by cost items to generate information for management purposes, cost calculation. For example, the main costing items can be: raw materials and materials; returnable waste (subtracted); purchased products and semi-finished products; fuel and energy for technological purposes; basic and additional wages of production workers; mandatory deductions from wages; expenses for the maintenance and operation of machinery and equipment; overhead costs; general running costs; losses from marriage; business expenses; other production costs.

All of the above cost accounting accounts (except for account 96) are active in relation to the balance sheet. 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" and 29 "Service production and farms" write off the actual cost of manufactured products (works, services). The balance of these accounts characterizes the value of the cost of work in progress.

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

The determining account among the cost accounting accounts is the calculation account 20 “Main production”. It summarizes information on production costs, the products (works, services) of which determine the content of the organization's statutory activities

Semi-finished products can be sold to the side. If this is done systematically, then account 43 “Finished products” is used, and not account 21 “Semi-finished products of own production”. But if this is an episodic fact, then the write-off of semi-finished products at their cost to the debit of account 90 is made from the credit of account 21.

In the journal-order form, accounting for production costs is carried out in journal-order No. 10, which is compiled on the basis of the final data of the cost accounting records of workshops (form No. 12), accounting for the costs of service industries and farms (form No. 13), accounting for losses in production (form No. 14), accounting for general business expenses, deferred expenses and commercial expenses (form No. 15), etc.

Order journal No. 10 reflects all production costs for cost elements from the credit of the corresponding material and settlement accounts, as well as internal turnovers for production cost accounts (write-off of general production and general business expenses, services and works of auxiliary production). The log-order data is used to calculate the cost of the elements and calculate the cost of production.

Accounting for work in progress

When determining the cost of production, the costs of the reporting month are adjusted for the difference in the value of the balance of work in progress at the beginning and end of the month. Work in progress includes products that have not passed all stages of the production process, as well as incomplete products that have not passed technical tests and are not accepted into the warehouse. finished products.

Work in progress does not include irreparable defects, materials in workshops that have not been processed, parts, assemblies and products on canceled orders, etc.

In accounting, the actual value of costs in work in progress is the value of the debit balance on account 20 "Main production".

At the end of the month, in industries with permanent carry-over balances of work in progress, in order to determine the costs attributable to the released finished products, it is necessary to establish the quantity and value of these balances.

Quantitative accounting of the movement of residues of work in progress is carried out by employees of the dispatch services of the shops. To determine the value of the balances of work in progress, operational (or operational-technical) accounting data are used. However, the most accurate data on the balance of costs in work in progress can only be obtained by conducting an inventory of work in progress.

Evaluation of work in progress residues can be carried out:

• In a single production - according to the actual costs incurred;
• in mass and serial production - according to the standard (planned) production cost; by direct cost items; at the cost of actually consumed raw materials, materials and semi-finished products.

For such an assessment, information is used on the number of products or parts not completed by processing, on their location and degree of readiness. Then, the costs of materials and wages are added up according to the norms and prices of those processing operations that the product (part) has already passed. Such a calculation is made for all unfinished products, works or services.

The actual cost of manufactured products is determined as follows: to the balance of work in progress at the beginning of the month (opening balance on account 20), the costs for the month are added (turnover on debit account 20), the returned and written off amounts are subtracted (returnable waste, losses from marriage, downtime etc.) (turnover on credit account 20), as well as the balance of work in progress at the end of the month (final balance on account 20).

With a small specific weight and stability of the balances of work in progress, general production and general business expenses are attributed to the balances of work in progress in the planned (estimated-normative) amount.

Accounting for the costs of production and performance of work is carried out in accordance with the Instructions for the use of the Chart of Accounts accounting financial and economic activities of enterprises (approved by Order of the Ministry of Finance of the USSR of 01.11.91 N 56) (as amended and supplemented, as well as Accounting Regulations (PBU): PBU 1 - "Accounting Policy of the Organization" (approved by Order of the Ministry of Finance of the Russian Federation of 09.12. 98 N 60n); PBU 2 - "Accounting for agreements (contracts) for capital construction"(approved by Order of the Ministry of Finance of December 20, 1994 N 167); PBU 3 - "Accounting for the property and liabilities of an organization, the value of which is expressed in foreign currency" (approved by Order of the Ministry of Finance of June 13, 1995 N 50); PBU 4 - "Accounting statements of the organization" (approved by Order of the Ministry of Finance of 08.02.96 N 10); PBU 5 - "Accounting for inventories" (approved by Order of the Ministry of Finance of 15.06.98 N 25n); PBU 6 - "Accounting of fixed assets" (approved by Order of the Ministry of Finance of 03.09.97 N 65n); PBU 7 - "Event after the reporting date" (approved by Order of the Ministry of Finance dated 11.25.98 N 56n); PBU 8 - "Conditional facts of economic activity" (approved by Order of the Ministry of Finance dated 11.25.98 N 57n); PBU 9 - " Income of the organization "(approved by Order of the Ministry of Finance dated 06.05.99 N 32n); PBU 10 - "Expenses of the organization" (approved by Order of the Ministry of Finance dated 06.05.99 N 33n), etc.). bakery enterprises.

Cost accounting for the production of products and services should provide:

Timely, complete and reliable reflection in the accounting of actual costs associated with the production and sale of products, the performance of work and the provision of services, unproductive losses and expenses;

Control for correct use raw materials, materials, fuel and energy, wage fund, for compliance with established estimates for production maintenance, management, etc.;

Reasonable calculation of the cost of products, works and services, correct compilation accounting estimates;

Identification of the results of the cost of production of workshops and other divisions of the enterprise, verification of the implementation of the plan for the cost of products, works and services.

Production costs are taken into account on the basis of primary documentation forms drawn up in in due course. Accounting for production costs is carried out by the accounting department of the enterprise.

To account for costs, a whole system of accounts is used:

Account 20 "Main production" is intended to summarize information on the costs of the main production.

The debit of account 20 "Main production" reflects direct costs associated directly with the release of products, the performance of work and the provision of services, as well as the costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, and losses from marriage. Direct costs directly related to the production of products, the performance of work and the provision of services are debited to account 20 "Main production" from the credit of the accounts for accounting for inventories, settlements with personnel for wages, etc.

Expenses of auxiliary productions are debited to account 20 "Main production" from the credit of account 23 "Auxiliary productions". Indirect costs associated with the management and maintenance of the main production are written off to account 20 "Main production" from accounts 25 "General production expenses" and 26 "General expenses". Losses from marriage are written off to account 20 "Main production" from the credit of account 28 "Marriage in production".

The credit of account 20 "Main production" reflects the sums of the actual cost of finished products, works and services performed. These amounts can be debited from account 20 "Main production" to the debit of accounts 40 "Finished products", 46 "Sales of products (works, services)", 37 "Output of products (works, services)", etc.

Analytical accounting on account 20 "Main production" is carried out by types of costs and types of products (works, services). If the grouping of costs by place of origin and other characteristics, as well as cost accounting are not carried out in a separate system of accounts, then analytical accounting for account 20 "Main production" is also carried out for the divisions of the enterprise.

To summarize information on the costs of production, which are auxiliary to the main production, account 23 "Auxiliary production" is used.

The debit of account 23 "Auxiliary production" reflects direct costs associated directly with the release of products, the performance of work and the provision of services, as well as indirect costs associated with the implementation and maintenance of auxiliary production and losses from marriage. Direct costs directly related to the production of products, the performance of work and the provision of services are written off to account 23 "Auxiliary production" from the credit of the accounts of accounting for production stocks, settlements with personnel for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production, debited to account 23 "Auxiliary production" from accounts 25 "General production expenses" and 26 "General expenses". If appropriate, the costs of servicing production can be taken into account directly on account 23 "Auxiliary production" (without prior accumulation on account 25 "General production costs"). Losses from marriage are written off to account 23 "Auxiliary production" from the credit of account 28 "Marriage in production".

The credit of account 23 "Auxiliary production" reflects the amount of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 23 "Auxiliary production" to the debit of accounts:

20 "Main production" - when selling products (works, services) to the main production or the main type of activity;

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

37 "Output of products (works, services)" - when using this account to account for production costs, etc.

Analytical accounting on account 23 "Auxiliary production" is carried out by type of production.

Expenses for servicing the main and auxiliary production of the enterprise are accumulated on account 25 "General production expenses". In particular, the following expenses may be reflected on this account: for the maintenance and operation of machinery and equipment, depreciation deductions for full restoration and the cost of repairing fixed assets for production purposes; expenses for insurance of industrial property; expenses for heating, lighting and containing industrial premises; rent for production premises, machinery and equipment, other lease funds used in production; wages of production personnel engaged in maintenance of production; other similar expenses.

General production expenses are reflected on account 25 "General production expenses" in correspondence with accounts for accounting for production inventories, settlements with personnel for wages, etc. The expenses recorded on account 25 "General production expenses" are written off to the debit of accounts 20 "Main production", 23 " Ancillary industries.

The procedure for the distribution of overhead costs between accounting objects is regulated by the relevant regulations.

Analytical accounting on account 25 "General production costs" is carried out for individual divisions of the enterprise and items of expenditure.

To summarize information on management and business expenses that are not directly related to the production process, account 26 "General business expenses" is used. In particular, the following expenses may be reflected on this account: administrative and management expenses; maintenance of general economic personnel not related to the production process; depreciation deductions for full restoration and expenses for the repair of fixed assets for management and public purposes; rent for general purpose premises; expenses for payment of information, audit and advisory services; other similar expenses.

General business expenses are reflected on account 26 "General business expenses" in correspondence with accounts for accounting for production stocks, settlements with personnel for wages, settlements with other enterprises, etc.

Expenses accounted for on account 26 "General business expenses" are debited to accounts 20 "Main production", 23 "Auxiliary production" (if auxiliary production produced goods and work and provided services to the side), 29 "Service production and farms" (if service industries and farms performed work and services on the side).

The specified expenses as semi-fixed may be debited to account 46 "Sales of products (works, services)" in the manner regulated by the relevant regulations. The procedure for the distribution of general business expenses between individual accounting objects is regulated by the relevant regulations.

Analytical accounting on account 26 "General business expenses" is maintained for each item of the relevant estimates, responsibility center and cost center.

To summarize information on the costs associated with the release of products, the performance of work and the provision of services by service industries and farms of the enterprise, account 29 "Serving industries and farms" should be used. Service productions and farms of an enterprise are understood as productions and farms, the activity of which is not related to the production of products, the performance of work and the provision of services that were the purpose of creating this enterprise. In particular, this account may reflect the costs that are on the balance sheet of the enterprise: housing and communal services (operation of residential buildings, laundries, baths, etc.); sewing and other workshops for consumer services; canteens and buffets; preschool institutions (gardens, nurseries); rest houses, sanatoriums and other institutions of health-improving, cultural and educational purposes; research and design departments.

The debit of account 29 "Servicing industries and farms" reflects direct costs associated directly with the release of products, the performance of work and the provision of services, as well as the costs of auxiliary industries. Direct expenses are debited to account 29 "Serving industries and farms" from the credit of accounts for accounting for production stocks, settlements with personnel for wages, etc. Expenses of auxiliary industries are debited to account 23 "Auxiliary industries".

The credit of account 29 "Servicing industries and farms" reflects the amount of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 29 "Serving industries and farms" to the debit of the accounts:

Accounting for material assets and finished products issued by service industries and farms;

Analytical accounting on account 28 "Marriage in production" is carried out for individual workshops of the enterprise, types of products, items of expenditure, reasons and perpetrators of the marriage.

Production Cost Accounting

Costs included in the cost of products, works, services

The composition of the costs included in the cost price can be briefly described as follows:

costs associated with the production process and the provision of services to consumers, including material costs and labor costs for workers involved in the production process;

costs of preparation and development of production;

cumulative costs directly related to the improvement of technology and organization of production;

Costs for servicing the production process: for providing production with raw materials, materials, etc.; to maintain fixed assets;

costs of ensuring normal working conditions and safety;

Costs associated with production management: maintenance of employees of the management apparatus; operating costs for the maintenance of buildings, premises; payment for communication services, computer centers, banks, etc.;

costs associated with the training and retraining of personnel;

· payments stipulated by the legislation of the Russian Federation on labor, for time not worked at work: payment for regular and additional holidays; compensation for unused vacation;

contributions to social funds;

· depreciation deductions of fixed assets, intangible assets;

· the cost of paying for the work of the customer's service associated with ensuring the organization of contractual relations and servicing settlements between producers and consumers;

taxes, fees, payments and other deductions;

Other types of costs included in the cost in accordance with the regulations established by law.

In addition, the cost includes:

loss from marriage

Losses from downtime due to internal production reasons;

· shortage of material assets in production and in warehouses within the norms of natural loss and in excess of the norms, if the culprit is not identified.

Classification of production costs

In order to organize on-farm settlement and control, accounting for production costs is carried out in the following sections:

in relation to the cost (direct and overhead (indirect));

by types of products, works, services;

at the place of occurrence of costs (production, workshops, sites, etc.);

by types of expenses (elements and cost items).

Economic element costs include material costs, labor costs, social insurance and security contributions, depreciation of fixed assets and other costs.

The costs grouped by costing items are wider than elemental ones in their composition, since they take into account the nature and structure of production, creating a sufficient basis for analysis.

The main costs are the costs that are directly related to the production process of products, works, services (materials, wages and accruals on the wages of workers, wear and tear of tools, etc.).

Overhead costs are the costs of managing and maintaining the production process (general production and general business expenses).

Direct costs - costs that can be directly attributed to certain types of products, works, services (raw materials, materials, semi-finished products, wages of workers, payroll, etc.).

Indirect costs are costs that simultaneously apply to all types of products (costs for lighting, heating, etc. general production and general business expenses).

Indirect costs at the end of the month are distributed among certain types of products, works, services in proportion to any base:

wages of production workers (for labor-intensive industries);

material costs (for material-intensive industries);

direct costs;

proceeds from the sale of certain types of products, works, services.

Variable costs - costs that are incurred in proportion to the volume of output (raw materials, materials, wages of the main workers with accruals, semi-finished products, general production costs).

Fixed costs - costs that do not depend on the volume of products produced (lighting, heating, salaries of management personnel, etc. general business expenses)

The cost of production (works, services) is the valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources and other costs used in the production process.

Shop cost - direct costs (materials minus returnable waste, labor costs for workers directly involved in the production of products (performance of work, provision of services); deductions for social insurance and security; losses from marriage; expenses for the maintenance and operation of machinery and equipment and overhead costs).

Production cost is the shop cost plus general business expenses.

Total cost is the cost of production plus selling expenses.

System of accounts for accounting for production costs

The Chart of Accounts provides for section 3 "Production Costs", which combines accounts from 20 to 29. Including:

Account 20 "Main production";

Account 21 "Semi-finished products of own production";

Account 23 "Auxiliary production";

Account 25 "General production costs";

Account 26 "General business expenses";

Account 28 "Marriage in production";

Account 29 "Service production".

Accounts of the third section are designed to systematize and accumulate information on expenses for the organization's ordinary activities, as well as to ensure control over the formation of the cost of products, works, services.

Account 40, 46, 97 of the Chart of Accounts are provided for keeping records of costs for economic elements. The composition of accounts 40, 46, 97 and the methodology for their use are established by the enterprise based on the characteristics of the activity, structure and organization of management.

To account for expenses incurred in the reporting month, but not subject to inclusion in the cost of products of the current period, an active account 97 is used. These expenses include: expenses for the development of new types of products and industries, subscription fee for the telephone, rent paid in advance and other expenses. These expenses are called lump-sum, and the accounts on which they are recorded are reporting and distribution.

Accounting for the costs of correcting the marriage and the funds spent on the final (irreparable) marriage is carried out on the calculation active account 28 "Marriage in production".

Collective-distribution active accounts 25 and 26 are used to account for the costs of managing and servicing production. Account 25 reflects the costs of workshops, and account 26 takes into account the costs of managing the enterprise.

Work in progress includes: products that have not passed all the stages provided for by the technological process, as well as incomplete products that have not passed tests and technical acceptance.

Overhead costs include general production (account 25) and general business (account 26) expenses of the enterprise.

At the end of the month, overhead costs are fully debited to the debit of accounts 20, 23, that is, there is no balance at the end of the month on account 25.

Organization of analytical accounting of production costs

According to accounts 20 “Main production” and 23 “Auxiliary production”, analytical accounting is organized for each order, type of work, type of product separately, in the context of costing items and places of work. For this, cards (sheets) of analytical production accounting have been developed.

Analytical accounting on account 25 is organized in statement No. 12 "Costs of shop No. X". It is opened monthly for each workshop separately to account for costs in a synthetic context for the debit of accounts 20, 23, 28 and in an analytical context for accounts 25-1, 25-2 from the credit of the corresponding accounts.

Analytical accounting of general business expenses is carried out in statement No. 15 in exactly the same manner as for accounts 25-1, 25-2 in statement No. 12. In statement No. 15, analytical accounting is also kept for accounts 96 and 97. Unlike account 26, here, in addition to standard cost items, additional ones that meet the requirements of the specifics of the enterprise can be used.

Synthetic accounting of production costs for workshops and plant management is limited to the indicators of statements No. 12 and 15, and for the enterprise as a whole, journal-order No. 10 is used for this. It contains three sections:

· "Distribution costs";

· "Calculation of costs by economic elements";

· "The cost of commercial products."

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

Methods of accounting for production costs are classified:

in relation to the production process - by order, by order;

by the object of calculation - a detail, a unit, a product, a group of homogeneous products, a process, a repartition, production, an order;

according to the method of collecting information that provides cost control - a method of preliminary control (normative method) and current cost accounting with subsequent control.

The order accounting method is used in productions with mechanical assembly parts, assemblies and products in general; if the technological process between the shops is closely interconnected; finished products are produced only by one, the last shop in the chain.

The custom accounting method is used in individual and small-scale production, for example, in heavy engineering, shipbuilding, etc.

The progressive method of accounting is used in such industries in which the processed raw materials successively go through several separate, independent processing phases - redistributions. Each repartition, with the exception of the last one, is a completed phase of processing raw materials, as a result of which the enterprise receives not the final product of processing, but a semi-finished product of its own production.

CHAPTER 11

Production Cost Accounting

After studying this chapter, you will know:

On accounting for production costs in crop production; on accounting for production costs in animal husbandry;

On accounting for industrial production costs;

On accounting for direct costs and distribution of indirect costs;

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

1. Tax code Russian Federation. Chapter 25

2. the federal law"About Accounting".

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

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

5. PBU 10/99 "Expenses of the organization".

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

7. Guidelines on planning, accounting and costing of products (works, services) in agriculture, approved by the Ministry of Agriculture of the Russian Federation of March 11, 1993 No. 2-11/473.

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

9. Order of the Ministry of Finance of Russia dated July 6, 2001 No. 50n. "On clarifying 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 norms for organizations to pay compensation for the use of personal cars for business trips, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses associated with the production and sale of products.

11. Decree of the Government of the Russian Federation of February 8, 2002 No. 93 “On the Establishment of Consumption Rates for Organizations for the Payment of Daily Allowances and Field Allowances, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses associated with the production and sale products".

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

A cost management system is necessary for the success of an enterprise, as information about costs is used to develop a development strategy designed to provide a sustainable advantage over competitors.

Expenses- these are resource costs related to the reporting period when calculating financial result for this period. They represent either a part of previously made ones, i.e. capitalized, expenses, or expenses and accruals recognized as expenses at the time of their implementation. It is the costs that are important in determining the financial result.

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

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

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

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

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

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

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

Auxiliary industries include subdivisions that are engaged in the repair of fixed assets, transportation of goods, as well as subdivisions that provide the main production with electricity, water, containers, etc.

Service enterprises and facilities include housing and communal services: canteens, canteens, preschool institutions, rest homes, cultural and community facilities.

The expenses of the 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 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 deductions for social needs;

Depreciation;

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

The grouping of costs by elements is necessary in order to study the material intensity, energy intensity, labor intensity, capital intensity of products and to establish the impact of technical 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 also decreases when the share of purchased components and semi-finished products increases, which indicates an increase in the level of cooperation and specialization.

Grouping costs by purpose, i.e. according to the calculation items, indicates where, for what purposes and to what extent resources are spent. Such a grouping is necessary to calculate the cost of certain types of products in a multi-product production, to establish cost centers and to search for reserves to reduce them.

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

Costs attributable 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 terms;

documentary confirmation– registration of costs with documents in accordance with the law;

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

Costs in accounting are grouped by place of origin (production, workshops, sites, etc.), as well as by type of product and expense (product costing items and elements).

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

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

TO calculation objects include individual products or groups of products, 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, it is necessary to choose the right calculation unit, as which is used mainly natural (centners, cubic meters, kilograms, etc.) and conditionally natural units calculated using coefficients, for example, in processing (a thousand conventional cans of canned food, etc.). Calculation units may not coincide with the natural accounting unit. Application enlarged costing units simplifies the preparation of planning and reporting cost estimates.

For agricultural enterprises, the following typical cost items are established:

3. Mineral and organic fertilizers

4. Plant and animal protection products

6. Raw materials for processing

a) petroleum products;

c) repair of fixed assets.

8. Works and services

9. Organization of production and management

10. Loan payments

11. Losses from the death of animals

12. Other costs

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

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

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

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

The amount of direct material costs,

The amount of payroll expenses

The amount of direct costs of materials and wages,

The sum of all direct costs;

c) a method of grouping expenses by cost items to generate information for management purposes, costing. Eg, main costing items can be:

Raw materials and materials, returnable waste (subtracted);

Purchased products and semi-finished products;

Fuel and energy for technological purposes;

Basic and additional wages of production workers;

Mandatory deductions from wages;

Expenses for the maintenance and operation of machinery and equipment;

General production expenses;

General running costs;

Loss from marriage;

Business expenses;

Other production expenses.

In the journal-order form, accounting for production costs is carried out in journal-order No. 10, which is compiled on the basis of the final data of the cost accounting records of workshops (form No. 12), cost accounting for 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-warrant No. 10 reflects all production costs for cost elements from the loan of the corresponding material and settlement accounts, as well as internal turnover on accounts production costs (write-off of general production and general business expenses, services and works of auxiliary productions). The data of the journal-warrant No. 10 is used to compile the cost calculation for the elements and calculate the cost of production.

Crop production is an industry characterized by a seasonal nature of work.

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 uneven and in different time of the year. The output of products 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 crops, groups of crops that are homogeneous in terms of growing technology; types of work in progress; costs to be allocated; other objects.

The peculiarity of analytical cost accounting in crop production is that they are reflected first by production units (departments, sections, teams, etc.), and then they are brought together for the whole economy. The main register of analytical cost accounting is the personal account of the unit. 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 crops, the cultivation of which includes costs.

Accounting for the costs of production and output 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 with contributions 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. Loan payments

9. Other costs

When making costs on the basis of primary and summary documents, account 20, subaccount 1 "Crop production" are debited and the accounts of the corresponding costs are credited.

Finished crop products obtained as a result of harvesting are received during the year at the planned cost on the basis of the relevant primary and summary documents from the credit of subaccount 20-1 "Crop production" to the accounts of finished products or material assets.

Actual production costs can only be determined at the end of the reporting year after closing the accounts for auxiliary production and farms, general production and general business expenses, as well as after determining the costs of dead plants, after distributing the costs of irrigation, gypsuming, soil liming, etc.

Account 20 “Main production”, sub-account 1 “Crop production” is closed at the end of the reporting period by withdrawing the calculation difference and writing it off for its intended purpose.

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

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 subtracted 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 line” method when the planned cost exceeds the actual one (savings) or an additional entry - if the actual cost exceeds the planned one (overrun). The planned cost price is adjusted by the accounting entry:

Kt account 20–1 "Crop production" Dt 10 "Materials", 43 "Finished products".

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

According to these data:

The actual costs for 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-fledged grain amounted to 2235 centners (7450 ​​centners ? 30% : 100%);

The total amount of high-grade grain: 12,430 c. + 2 235 c. = = 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 q of used grain waste amounted to 75.54 rubles.

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

For full-fledged 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 written off using the method of additional posting on the credit of account 20 to the debit of accounts 10, 43.

One of the main areas of crop production is the cultivation of fodder 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.

Forage crops include seeded annuals and perennial herbs, silage and haylage crops.

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

Example 11.2. The cost of growing annual grasses for the reporting year amounted to 2,381,764 rubles. During the year, 10,240 q of hay, 820 q of seeds and 180,230 q of green mass were received.

To calculate the actual cost, let's convert the amount of products received into conditional products. The amount of actual costs per unit of conditional output is 2,381,764 rubles. : : 62 678 y \u003d 38 rubles.

Seine - 389 120 rubles. (38 rubles? 10,240 c);

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

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

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

Seine - 38 rubles. (38,9120 rubles: 10,240 q);

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

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

Thus, a certain actual cost is compared with the planned cost of the types of products and the accounting difference is recorded using the additional posting method (if the actual cost exceeds the planned cost, or by the "red reversal" method (if the planned cost exceeds the actual one).

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 crop production costs in accounting can be divided into past years' costs for the current year's harvest, this year's costs for the current year's harvest, and the costs for future years' harvest. In practice, the first two groups of costs are combined with the beginning of the calendar year. As a result, at each point in time, the costs for the harvest of the current year and the costs for the harvest of future years are allocated in accounting.

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 still unknown which crops they relate to.

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

WIP costs for crops of the current year's harvest are written off as follows. All expenses for sowing winter crops are listed for each article separately to the analytical accounts of winter crops of the corresponding year. As for the work under next year's spring crops, it is often unknown what crop they will be used for. In this regard, in the spring of the next year, after determining the actual areas of spring sowing for certain crops, the costs from the analytical accounts of the relevant work are distributed line by item in proportion to the sowing areas.

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

In order to obtain summary data on costs by crops and units on farms, personal accounts (production reports) are maintained; of these, cost data, grouped by crops, are transferred to the journal-order No. 10 with transcripts in the relevant sections of the consolidated personal report (form No. 83-APK) and then to the General Ledger

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

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

1. Remuneration with contributions for social needs

3. Animal protection products

5. Works and services

6. Organization of production and management

7. Loan payments

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 distinguish between them in accounting for adjacent years. All costs of the reporting year in animal husbandry, as a rule, are included in the cost of production of the reporting year. The exceptions are industries such as beekeeping, fish farming and poultry farming, where there may be WIP at the end of the reference year.

As objects of cost accounting in animal husbandry, certain types and groups of livestock are distinguished within industries, for example, according to the 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 a particular product, and largely depends on the technology of keeping animals and the organization of the production process.

When making expenses in animal husbandry, accounting entries are made on the debit of sub-account 20–2 “Livestock” from the credit of the accounts of the corresponding costs.

As a result of growing animals, both the main products (milk, offspring, live weight gain, eggs, wool, swarms of bees, honey, etc.) and by-products (manure, wool-molt, fluff, etc.) can be obtained. .). During the reporting period, the main products come in the assessment at the planned cost and make 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 posting manure.

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

By-products (manure) during the year are estimated in the amount of standard cleaning costs; other by-products (wool-down, down, feather-molting, raw hair, mirage eggs, cockerel meat of egg hens slaughtered at a day old, horns, hooves, etc. - at the price of a possible sale).

Let us give an example of calculating the cost of dairy cattle products.

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

The amount of expenses for the maintenance of the main herd of dairy cattle for the reporting year amounted to 6,420,600 rubles. During the year received: milk - 15 280 centners; offspring - 620 heads weighing 186 kg; manure in the normative assessment - 78,000 rubles. The planned cost of 1 centner of milk is 350 rubles, 1 head of offspring is 1050 rubles.

To determine the cost of milk and offspring, a combined costing method is used. The cost of by-products (manure, wool-molting) in the accepted estimate is excluded from the total cost of maintaining the main herd for the year. The remaining amount of costs attributable to associated products (milk and offspring) is distributed in accordance with the consumption of feed exchange energy: for milk - 90%, for offspring - 10%. The resulting costs should be divided respectively by the amount of milk and the number of heads of offspring.

According to these data:

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

The actual costs are distributed between milk and offspring: 5,708,340 rubles. (6,342,600 rubles? 90%) - for milk; RUB 634,260

(6 342 600 × 10%) - for offspring;

Actual cost:

1 centner of milk - 373.58 rubles. (5,708,340 rubles: 15,280 q); 1 head of offspring - 1023 rubles. (634,260 rubles: 620 goals). In December, the accounting statement draws up the calculation differences:

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

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

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

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

Fs \u003d (Sn + Spr + Sp + Spir - Decay): (Mn + Mpr + Pr + Mp - Mpad),

where Fs is the actual cost of 1 centner of live weight; Сн - the cost of animals at the beginning of the year; Sp - the actual cost of the offspring; Cn - the cost of animals received from outside; Sprir - cost of live weight gain; Decline - the cost of dead animals in the planned assessment;

Mn - live weight of animals at the beginning of the year; Mpr - live weight of offspring; Pr - increase in live weight; Mn is the live weight of incoming animals; Mpad is the live weight of dead animals.

In order to ensure the reality of assessing WIP and calculating the cost of finished products in certain livestock industries, 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 food reserve for the autumn-spring period. When calculating the cost of production, the entire output of honey (marketable and remaining in the hives) is taken into account. The distribution costs are determined by summing the WIP value at the beginning of the period and the actual costs for the year minus the WIP value at the end of the period;

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

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

The main register in which data on livestock costs are grouped by type of product is a personal account (production report), which consists of two sections: the first section 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.

The costs of animal husbandry also include the cost of the death of young animals and fattened livestock, with the exception of the death to be recovered from the perpetrators, and losses due to natural disasters.

Currently, agricultural enterprises have come to the need to organize their own processing of produced and produced 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 those listed, the category of industrial production in agriculture includes production and procurement of building materials, the extraction of non-metallic minerals (peat, lime, etc.), and 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, subaccount 3 "Industrial production" of account 20 "Main production" is used, the debit of which reflects the costs of industrial production, the credit - output.

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

1. Remuneration with contributions for social needs

2. Raw materials for processing

b) depreciation (wear and tear) of fixed assets;

c) repair of fixed assets

4. Works and services

5. Organization of production and management

6. Other costs

Accounting for costs 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 be generally grouped as follows:

1) processing of crop products, such as cereals. The object of calculation here is the main products: flour, cereals, animal feed, feed mixtures, additives; calculation unit - 1 t. By-products (bran, flour dust) are evaluated at prices of possible use. The cost of processing grain crops is also calculated by excluding 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, such as the slaughter of livestock and poultry. The object of calculation in this production is the main product - meat, the calculation unit is 1 centner. By-products (skins, horns, hooves, offal) are valued at possible selling prices. The unit cost of production is also calculated by excluding the cost of by-products;

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

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

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

When reflecting in accounting operations related to the production process, 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, as a rule, material costs and labor costs of the main production personnel are included.

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

TO direct labor costs include 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 products. The time spent on the work of production workers should 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 (products). They are counted as indirect (indirect) labor costs and, like auxiliary materials, are included in general production overheads.

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

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

TO indirect costs include general production overheads, which are a combination 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 during the manufacture of the product. At the same time, the production cost of the product, of course, should include general production costs. They are associated with products using the method of cost allocation (in proportion to the basic wages of production workers, direct costs, etc.).

The wages (basic and additional) of production workers are included in the cost of a particular type of product according to the time sheets, work orders, reports, statements, etc. On the basis of primary documents, grouped by cost areas, wage distribution statements are compiled for each structural unit.

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

The cost of returnable waste reduces the cost of manufacturing products. Usually, returnable waste arrives at the warehouse on invoices and is valued at the prices of possible use. In the cost of specific types of products, the cost of returnable 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 expenditure documents. Process fuel and energy are attributed to the cost of a particular type of product based on primary documents or readings of measuring instruments.

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

to the main groups forming general operating expenses, can be attributed:

Auxiliary products and components;

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

Other indirect overhead costs (expenses for the maintenance of workshop buildings, maintenance and Maintenance 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 workshop expenses are taken into account separately for each on-farm unit, industry-wide - by industry.

Planning and accounting for overhead costs is carried out according to the following nomenclature of articles.

1. Depreciation of production equipment and vehicles

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

3. Equipment operating costs

4. Wages and contributions for social needs of workers servicing equipment

7. Expenses for testing, experiments and research

8. Labor protection of shop workers

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

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

Synthetic accounting of overhead costs is maintained on the active collection and distribution account 25 "General production costs".

On the basis of primary documents confirming the fact and the amount of overhead costs incurred, the following entries are made in the accounting accounts:

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

At the end of the month, the amount of overhead costs accounted for in the debit of account 25 is written off by distributing between the costs of individual types of products in proportion to the amount of the basic wages of production workers (direct costs of materials, etc.).

In accounting, the distribution of overhead costs is drawn up with an accounting certificate, an entry is made on the accounts:

Dt 20 "Main production" (grain), 20 "Main production" (milk), etc. Kt 25 "General production costs".

Another type of overhead general running costs, associated with the maintenance of the enterprise as a whole and its management. The composition and size of these costs are determined by the estimate.

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

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

2. Expenses for business trips of employees of the administrative apparatus

4. Representation expenses related to the activities of the enterprise

6. Stationery and postal and telegraph expenses

7. Depreciation of fixed assets for general business purposes

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

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

10. Expenses for testing, experiments, research, maintenance of general laboratories

11. Costs for labor protection of employees of the enterprise

12. Costs for training and retraining of personnel

13. Compulsory contributions, taxes and fees

14. Unproductive general business expenses, etc. All actual costs are collected and reflected in the entry:

Dt 26 “General expenses” Kt 02 “Depreciation of fixed assets”, 10 “Materials”, 60 “Settlements with suppliers and contractors”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security”, etc.

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

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

2) write-off of general business expenses as semi-permanent 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 sold, works or services in proportion to the proceeds from the sale, the production cost of products or another 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 to which general expenses relate are sold or specific gravity these costs in the cost of production is negligible.

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

To account for the presence and movement semi-finished products in organizations, account 21 “Semi-finished products of own production” is used.

According to the Methodological Guidelines for the Application of the Chart of Accounts for Financial and Economic Activities of Agro-Industrial Organizations and the Methodological Guidelines for Corresponding Accounting Accounts for Financial and Economic Activities of Agricultural Organizations, semi-finished products of own production are considered to be semi-finished products obtained in production workshops or at separate processing stages that have not yet passed all the established technological by the process of production stages and, as a result, subject to refinement in subsequent production units (workshops or redistributions of the enterprise) or completion into products.

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

Semi-finished products are accounted for, as a rule, at the production cost (actual, standard or planned) with the addition of selling expenses during the sale. The cost of transporting semi-finished products of own production between production units at the enterprise itself is included in their cost.

In production organizations, settlements for semi-finished products between production units allocated to a separate balance sheet are reflected on account 79 “Intra-economic settlements”. At enterprises where semi-finished products of own production are not taken into account on account 21, they are reflected as part of WIP on account 20 "Main production".

Semi-finished products can be sold to the side. If this is done systematically, then account 43 "Finished products" 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.

At any agricultural enterprise, as well as at processing and other industrial productions, there are ancillary 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 transportation, repair, etc.; to the second - subdivisions of farms that are not engaged in the production of products, the provision of services and the performance of work, but were created in order to service the main industries.

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

The debit of account 23 reflects direct costs directly related to the production 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 completed production, work performed and services rendered. These amounts are debited from the credit of account 23 to the debit of accounts: 20 "Main production", 25 "General production costs" - when selling products (works, services) to the main production; 29 "Service industries and farms" - when selling products, performing work, providing services to these industries; 90 "Sales"; 40 "Output of products (works, services)" - when performing work 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 WIP.

To account 23 open the following sub-accounts.

1 "Repair shops". This sub-account 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. According to this sub-account, analytical accounts are opened for each order (repaired object, name of produced spare parts, etc.). On each analytical account, costs are reflected according to the standard nomenclature of cost items: wages with deductions, spare parts, maintenance of fixed assets, work and services, workshop costs of workshops, other costs. During the reporting period, the costs of these items are reflected in the debit of the analytical accounts of sub-account 23–1 in accordance with the credit of the cost accounts. For each completed order (completed repair, etc.), the actual cost is determined, at which the products (work) of the workshop are debited from the credit of analytical accounts to the debit of the accounts of spare parts, consumers of services and other accounts. The costs of unfinished repairs remain as WIP for the repair shop at the end of the reporting period.

2 "Repair of buildings and structures". This sub-account takes into account the costs of capital repairs of buildings and structures performed by economic or contract methods. The costs for this sub-account include such items as wages with deductions, materials (construction and repair), services of auxiliary production or third-party organizations, other expenses;

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

4 "Motor transport". This sub-account reflects the costs of maintaining and operating your own cars and trucks. The cost items for this sub-account are as follows: wages with deductions, oil products, costs of maintaining fixed assets, works and services, shop expenses, and other costs. Primary accounting of the work of trucks is carried out in the waybill of the truck. It is issued to drivers, as a rule, for one day or a shift, subject to the delivery of the previous waybill by the driver. In accounting, data from waybills is transferred to a cumulative cost accounting sheet (form No. 301–APK). For each car and each driver, a separate sheet of the statement is opened and all the main details from the waybills are sequentially recorded in it in chronological order. At the end of the month, they draw up a summary accumulative statement for vehicles for all vehicles, the data from which is transferred to the personal account (production report) for vehicles (form No. 83-APK) - the main register of analytical accounting this production. In road freight transport, the objects for calculating the cost are completed ton-kilometers, worked machine-days.

5 "Energy production (farms)". This sub-account takes into account the costs of maintaining and operating energy industries (farms) that produce various types of energy for production needs: own power plants, boiler houses, etc. The main cost items are: wages with contributions for social needs, fuel and energy, maintenance of fixed assets, performance of work and provision of services, other expenses.

6 "Water supply". This sub-account takes into account the costs of maintaining and operating own wells, reservoirs, water pipes, 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, the cost of maintaining fixed assets, the organization of production and management, the cost of work and services, the cost of water coming from the side, and other expenses.

7 "Cartage". On this sub-account, information is generated on the costs of maintaining and providing work for all types of working livestock, with the exception of young livestock. Cost items in this case can be as follows: wages with deductions, plant protection products, feed, maintenance of fixed assets, works and services, other costs. Based on the primary documents for writing off costs, the costs in horse-drawn transport are systematized according to items in the accumulative cost accounting sheet. Horse-drawn transport services are charged monthly to consumer accounts at the planned cost of one working day (horse-day) of working cattle. With a uniform load of horse-drawn transport throughout the year, it is quite possible to write off the actual costs of the work performed on a monthly basis (based on the actual cost of the working day). Information from the accumulative statement is monthly transferred to the production report on horse-drawn transport: on the costs incurred - in the debit part, the work performed and the offspring received - in the credit part. For horse-drawn transport, the cost of a working day and offspring is calculated. The cost of one working day is determined at the end of the reporting period by dividing the total cost of maintaining working 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 based on the cost of 60 feed-days of keeping adult animals. The cost of one feed-day is determined by dividing the total cost of maintaining working livestock (minus the cost of by-products - manure, horsehair) by the total number of feed-days of working livestock.

To account for auxiliary industries that cannot be attributed to any of the listed subaccounts, use subaccount 8 "Other industries".

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

Active, operating, costing account 29 “Service industries and farms” is opened to account for the costs of service industries and farms. The main feature by which the economy or production belongs to the service category is that its activities are not related to the main production of products, the performance of work or the provision of services. These are enterprises of housing and communal services, canteens and canteens, kindergartens, rest homes, sanatoriums and other organizations of health-improving and cultural-educational purposes, which are on the balance sheet. If the enterprises serving production and farms are allocated to a separate balance sheet, then account 79 “Intra-economic settlements” is used in accounting.

In the debit of account 29 "Service industries and farms" reflect the direct costs of maintaining service industries and farms for the reporting period, as well as the costs of auxiliary industries. The actual cost for completed production, work performed and services rendered is debited from the credit of this account to the debit of the 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 side;

23 "Auxiliary production", 25 "General production expenses", 26 "General expenses" - when providing services to consumer units.

On the credit of account 29 reflect the output, 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 value of WIP. To form complete information about the costs of auxiliary and service industries, they also use, as in accounting for the costs of the main production, also journal-order No. 10-APK.

Analytical accounting on 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.

Marriage in production are considered products, semi-finished products, assemblies, parts and structures that do not meet the established standards or specifications in terms of quality and cannot be used for their intended purpose or can be used only after the existing defects have been eliminated.

To summarize information about 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 an irreparable (final) marriage, the costs of correcting the marriage and other expenses, as well as the costs of warranty repairs. In the credit of the account, the amounts attributable to the reduction of losses due to marriage and the amounts written off to production costs as losses from marriage are carried out.

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 discovered.

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

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

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

Depending on the nature of the defects identified during the technical acceptance, the marriage is divided into correctable and irreparable (final). fixable marriage is considered: products, products, semi-finished products, parts, assemblies and works, the correction (revision) of which for use for its intended purpose is technically possible and economically feasible. final defects are products, products, semi-finished products, parts, assemblies and works, the correction of which is technically impossible or economically inexpedient. Marriage also includes the cost of repairing products sold (transferred) with a guarantee (repaired machinery and equipment) during the warranty period.

The amounts that reduce losses from marriage include the cost of rejected products at the price of possible use; amounts actually withheld from the perpetrators of the marriage, and amounts actually recovered or awarded by arbitration (court) from suppliers for the supply of low-quality products, raw materials, materials or semi-finished products, as a result of 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 cost structure by items and divisions, will make it possible to quickly make decisions in the pricing policy of the enterprise and thus influence the financial results of the agricultural enterprise.

Typical correspondence accounts for accounting for production costs

Marriage in production. Ancillary industries. Expenses. Costs. Calculation. Service industries. Primary production. Planned cost. Expenses. Cost price. Expenditures. Actual cost.

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

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

3. Why is cost classification necessary?

4. Name the expense accounts.

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

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

7. What is cost?

8. Which costs are considered direct and which are indirect?

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

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

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

12. What are the directions for writing off costs due to defects in production.

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

a) R&D expenses;

b) financial expenses;

c) business expenses;

d) depreciation.

2. Travel expenses of employees are included in general business expenses:

a) within the limit established by the enterprise;

b) in full;

c) within the established norm.

3. When writing off the costs associated with the publication financial statements, the accountant makes the posting:

a) Dt 20 (44) Kt 76;

b) Dt 90 Kt 76;

c) Dt 91 Kt 76;

d) Dt 99 Kt 76.

4. As a basis for the distribution of indirect costs, the indicator is usually used:

a) "wages of the main production workers";

b) "the price of certain types of products";

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

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

a) Dt 44 (20);

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

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 is as follows:

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 the main activity:

9. When accruing a reserve for a major overhaul, the accounting entry is as follows:

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 is as follows:

a) Dt 97 Kt 70;

b) Dt 84 Kt 70;

c) Dt 20 (44) Kt 70.

11. When accruing on sick leave, the 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.

Esterkina Natalia Borisovna, NOU "Center for Individual Education"

For the correct formation of expenses, the defining regulatory documents are:

1. For accounting purposes - Regulation on accounting "Expenses of the organization" (PBU 10/99)
2. For the purposes of tax accounting - Chapter 25 of the Tax Code of the Russian Federation.

Formation of the cost of products (works, services), sales costs in accounting

In the production process, fixed and circulating assets are used, as well as the labor of an employee. All costs of material labor resources form production costs.

Distinguish between production cost and full actual cost.

The production cost is determined only by production costs:

Check"Primary production" is used by enterprises in the sphere of production, provision of services, performance of work to account for direct costs for the production of products, performance of work, provision of services, they can be directly included in the cost of specific types of products. In addition, it summarizes information on the costs of ancillary industries associated with the management and maintenance of the main production and losses from defects.

Check"Auxiliary production" is used to account for the costs of subdivisions that are auxiliary (auxiliary) in relation to the main production: servicing various types of energy, steam, gas, air, etc., transport services, repair of fixed assets, manufacturing tools, dies, spare parts, manufacturing construction parts and structures, drying and canning of s/products, etc.

Check"General production costs" is used to account for the costs associated with the costs of servicing the main and auxiliary production of the organization, in particular: with the maintenance of production premises, equipment, jobs, their repair, labor protection and safety, with depreciation of the workshop, access roads to the workshop , expenses for heating, lighting and maintenance of the premises, with the costs of providing employees with inventory, tools, overalls, special food, with the costs of rent for the premises, machinery and equipment used in production.

Check"General business expenses" is used to account for the costs of the administrative and managerial apparatus (office), depreciation, expenses for the repair of fixed assets for management purposes, as well as reflecting the costs of information, consulting, and audit services.

The released products (work performed, services rendered) can be valued by the organization at full cost, or at reduced (incomplete) cost. The option you choose must be recorded in the accounting policy.

Example:

Formation of production cost in LLC "Hottabych". The organization produces two types of products - the corner sofa Panda -2 and the sofa Carmen. During the month of February 2013, the following was produced:

Corner sofa Panda -2 - 100 pcs.

Sofa Carmen - 60 pcs.

1 calculation option: total actual cost.

Operations related to the costs of manufacturing two types of products:

Solution algorithm:

1. We distribute the account by type of product.

To do this, we calculate the debit turnover of account 20,
Debit turnover 20 "Panda 2",
Debit turnover account 20 "Carmen".

2. Find the share of costs for the Panda 2 corner sofa in the total costs, and the share of the Carmen sofa in the total costs

3. We distribute the account. 26 (similar to the distribution of account 25)

2 calculation option: reduced cost

With this option, only general production expenses and ancillary expenses are distributed, and general expenses are debited to the account. 90.8 (direct costing method) in full amount, bypassing the "Main production" account.

This method is convenient for those organizations that do not intend to keep separately from tax accounting, but calculate income tax according to accounting data with their separate adjustments. For the purposes of tax accounting, a similar method of accounting for others is used, incl. management expenses.

The “Sales Expenses” account is also used - accounting for expenses related to the sale of products, goods, works, services.

Business expenses include:

1. Costs for containers and packaging - D 44 K 60 - 10,000
2. Commission to intermediaries - D 44 K 76.5 - 6,000
3. Transportation costs - D 44 K 76.5 - 15,000
4. Advertising expenses - D 44 K 60 - 4,000
5. Samples of finished products - D 44 K 41.43- - 1000

Total selling expenses - 10,000+6,000+15,000+4,000+1,000=36,000

You can write off the invoice at the end of the month to the financial result account 90.7 in the total amount. You can write off not completely, but distribute.

If not all goods were sold (sold), then the invoice can only be debited for the goods sold.
Shipping costs are deducted only for items sold. Expenses such as advertising, samples are not distributed among the sold goods, but are written off at the end of the month to the account of the financial result 90.7.

Calculation of the amount of distribution costs for the balance of goods.