Designed to serve main production facilities. Most often, auxiliary production is the workshops or divisions of the enterprise that provide the main production:

• electricity and other types of energy;
• transportation;
• repair and adjustment of equipment;
• supply of tools and spare parts for the needs of main production;
• etc.

Types of auxiliary production may vary significantly depending on the specifics of the organization of the production process, industry and other factors.

All auxiliary production can be divided into two main groups.

1 group includes workshops and divisions that produce a certain type of product necessary for the main production. A feature of such workshops and divisions is the presence of unfinished production balances at a certain reporting moment.

2nd group includes workshops that produce and distribute homogeneous products that have one planning and accounting unit:

• boiler rooms,
• power plants,
• compressor,
• water pumping stations
• commodity transport workshops
• etc.

The divisions of the second group have a small production cycle, so they do not have any work in progress. The duration of the production cycle of these workshops is insignificant, and therefore there is no work in progress.

Features of accounting for costs of auxiliary production

Accounting for the costs of auxiliary production should reflect all the costs of these workshops or divisions, namely:

• volume of output of products, works or services;
• production costs;
• the cost of each type of product, work or services of auxiliary production, both the entire output and a unit of manufactured products;
• distribution of work or services for each consumer.

The cost of products, works and services of auxiliary production may include the following range of costs (Fig. 1):

Figure 1. Composition of costs of auxiliary production

The above list of costs is approximate. Each enterprise creates its own list of costs, which is determined from the actual presence of such costs.

Note 1

For synthetic accounting of auxiliary productions, account 23 “Auxiliary productions” is used.

The debit of the account reflects all direct costs associated with the production of products, works or services produced by auxiliary production, as well as indirect costs that are associated with the management and maintenance of auxiliary production, and losses from defects.

The credit of this account reflects the write-off of the actual cost of finished products of auxiliary production.

Analytical accounting is maintained for each type of auxiliary production and provides for the opening of sub-accounts to account 23.

Calculation of the cost of products, works and services of auxiliary production

All products, works or services produced by auxiliary production consist of direct and indirect costs, which form the cost of such products.

The objects of calculation in this case are either individual types of products, or their groups, semi-finished products, types of work or services, the cost of which can be determined.

The main task of calculation– determine the costs that were incurred by auxiliary production for the manufacture of certain products, works or services for:

• transfer of such products to main production;
• for external sales of such products.

Calculation of the cost of products, works and services of auxiliary production consists of certain functions (Fig. 2):

Figure 2. Functions for determining the cost of products, works or services of auxiliary production

The final result of calculation is the preparation of estimates. All types of costing contain the costs of production and sales of a unit of a specific type of product of auxiliary production in the context of costing items.

Calculation of the cost of auxiliary production products can be divided into three types:

Planned cost. Provides for the cost established on the basis of planned costs for the production of a particular type of product. It is developed on the basis of progressive norms and economic standards for the previous reporting period.

Actual (reported) cost. It is calculated based on actual costs according to accounting data for a certain reporting period. This cost represents the most reliable information about the actual costs of producing products, works, and services. Based on it, economic analysis, forecasting and planning are carried out.

Standard cost. is calculated based on the cost standards established by the enterprise, which are determined by preliminary estimates, current standards, etc.

When organizing accounting of production costs, enterprises use the Regulations on the composition of costs included in the cost of products (works, services), approved by the Government of the Russian Federation.

The cost of products (works, services) of an enterprise includes costs associated with the use of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources and other costs for its production and sale in the production process.

In particular:

a) costs of preparation and development of production;

b) costs directly related to the production of products, determined by the technology and organization of production, including costs for monitoring production processes and the quality of products;

c) expenses associated with invention and rationalization, production and testing of models and samples, organization of exhibitions, competitions, payment of royalties, etc.;

d) costs associated with servicing the production process;

e) costs of ensuring normal working conditions and safety precautions;

f) costs associated with production management;

g) payments provided for by labor legislation for time worked; payment for regular and additional vacations, payment for working hours for performing government duties, etc.;

h) contributions to state social insurance and to the pension fund from labor costs included in the cost of production, as well as to the employment fund;

i) contributions for compulsory health insurance;

j) payments for compulsory insurance of the property of the enterprise, recorded as part of production assets and certain categories of employees;

k) costs for the reproduction of fixed assets, included in the cost of production in the form of depreciation charges for complete restoration of the cost of fixed assets;

l) depreciation of intangible assets.

In addition, the cost of production includes: losses from defects; losses from downtime due to internal production reasons, shortage of material assets in production and warehouses within the limits of natural loss norms and in excess of norms if the culprit is not identified.

The cost of production does not include costs and losses attributable to profit and loss: costs for canceled production orders and the maintenance of mothballed production facilities, legal costs and arbitration fees, fines, penalties, penalties and other types of sanctions for violation of the terms of business contracts, losses from writing off bad debts, etc.

Part of the costs associated with production activities is repaid from the profits remaining at the disposal of the enterprise: costs of financing research, development, design and technological work, interest on bank loans, costs associated with the issue and sale of shares, bonds and other securities.

The main objectives of accounting for production costs are: timely, complete and reliable reflection of the actual costs of production and sales of products, calculation (calculation) of the actual cost of individual types and all commercial products, as well as control over the economical and rational use of material, labor and financial resources .

In accordance with these tasks and for the purpose of organizing on-farm calculations and control, accounting for production costs is carried out in the following order:

By types of products, works and services;

By location of costs (productions, workshops, sections, etc.);

By type of expense (elements and cost items).

Costs for economic elements include material costs (less returnable waste), labor costs, social insurance and pension fund contributions, compulsory health insurance contributions, depreciation of fixed assets and other expenses.

Cost information for each of these elements is grouped in the appropriate accounts. Thus, the consumption of materials is reflected on the credit of account 10 “Materials” with an indication of the debited accounts corresponding to it, which makes it possible to distribute the consumption of materials between business processes, and labor costs - on the credit of account 70 “Settlements with personnel for wages” in the context correspondent accounts.

The amount of contributions to social and medical insurance and to the pension fund is shown on the credit of account 69 “Calculations for social insurance and security”, and the amount of depreciation of fixed assets on the credit of account 02 “Depreciation of fixed assets” is distributed between business processes on corresponding accounts, the amount of other expenses determined according to the credit turnover of accounts: 50 “Cash”, 51 “Cash account”, 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, etc.

Thus, the system of accounting accounts ensures that all costs are accounted for by economic elements and their distribution between business processes. However, in order to control the composition of costs at the places where they were incurred and to calculate the cost, it is necessary to know not only what was spent in the production process, but also for what purposes (where, for what) these costs were incurred, i.e. take into account costs by area in relation to the technological process. This cost accounting allows you to analyze the cost by its components and by certain types of products. For these purposes, production costs are divided into basic and production maintenance and management. As part of the latter, expenses for the maintenance and operation of machinery and equipment are taken into account separately under unified accounting items; expenses for managing workshops (general production expenses) and managing the enterprise (plant) as a whole (general business expenses).

In addition, in industry, costs associated with the production and sale of products, when planning, accounting and calculating their cost, are grouped into the following cost items:

Materials (less the cost of returnable waste), purchased products, semi-finished products and production services of third-party enterprises (less returnable waste);

Expenses for remuneration of workers directly involved in the production of products (performance of work and services);

Contributions to social insurance and pension fund; expenses for the maintenance and operation of machinery and equipment;

General production expenses; losses from marriage; general running costs; production cost; business expenses; full cost.

Note. In certain industries, changes may be made to the nomenclature of items provided for by industry instructions for planning, accounting and calculating product costs.

Costs for costing items are broader in composition, since they take into account the nature and structure of production, and are determined by industry guidelines. Create a sufficient basis for analysis.

Costs for all cost items established at a given enterprise constitute production costs. To determine the full cost of production, non-production (commercial) expenses, i.e., expenses associated with the sale of products, are added to the production cost. Based on these items, the cost of production is calculated and calculations are made; other items are called costing items.

Production costs are grouped according to the place of their origin, i.e. based on which production they relate to (main, auxiliary), in which workshop or in which area they were made.

To control and analyze the level of costs at individual stages of the technological process and calculate work in progress, costs for individual processes and operations are allocated from the total amount of costs attributable to the cost of certain products.

Based on their connection with technical and economic factors and mainly the volume of production, costs can be divided into semi-variable and semi-fixed.

Conditionally variable costs are normalized per unit of production; their size increases or decreases in relatively proportional accordance with changes in the volume of output (for example, the cost of basic materials, piecework wages of production workers, etc.).

Conditionally fixed costs include costs, the absolute value of which is limited for the workshop or the enterprise as a whole and is not directly dependent on the volume of implementation of the production program (for example, costs for lighting and heating of premises, wages of management personnel).

By calendar periods, production costs are divided into current, i.e., permanent (daily), and one-time, i.e., one-time or produced less than once a month. A clear division of production costs into current (related to a given month) and one-time (related to a number of subsequent months) is of great importance for the correct monthly calculation of production costs.

Accounting system for recording production costs

The complexity of the production process, its significance in the economic activity of the enterprise, the variety of costs require the use of a whole group of production accounts in accounting: 20 “Main production”, 23 “Auxiliary production”, 251 “Costs for the maintenance and operation of machinery and equipment”, 252 “General production expenses ", 26 "General business expenses", 28 "Defects in production", 31 "Future expenses", 89 "Reserves for future expenses and payments." To ensure accounting of production costs by elements and items of calculation, all costs of the main production are grouped by type of manufactured products on account 20.

To account for expenses incurred in the reporting month, but not subject to inclusion in the cost of production of the current period, account 31 is used. This account records expenses before the onset of the corresponding periods, in the cost of production of which they should be included. These expenses include: expenses for the development of new types of products, subscription fees for telephone and radio, paid in advance, or rent, etc. Expenses of this type are called one-time expenses, and the accounts on which they are recorded are reporting and distribution. The account is active and, in terms of economic content, characterizes the state of economic processes. At the same time, production necessity in terms of regulating product costs requires the creation of reserves at the enterprise for upcoming expenses and payments (reserve for vacation pay for workers, for upcoming costs of repairing fixed assets, etc.). Therefore, another reporting and distribution account 89 “Reserve for future expenses and payments” is needed. This account is passive and characterizes the state of economic processes.

Accounting for the costs of correcting defects and funds spent on final (irreparable) defects is carried out on calculation account 28 “Defects in production”. The account is active, characterizing the state of business processes.

The costs of managing and maintaining production facilities are especially taken into account. They are included in the cost of production as separate costing items. They draw up estimates according to the range of expenses. With the help of accounting, the implementation of these estimates is monitored. To account for these expenses, collection and distribution accounts - 25 and 26 are used; Accounts are active; their economic content characterizes the state of economic processes. Account 25 reflects the costs of workshops, and account 26 takes into account the costs of managing the enterprise.

The production accounting system necessitates consideration of the sequence of grouping and cost accounting:

a) cost elements for the month are reflected on the debit of production accounts (materials, wages, depreciation, etc.);

b) expenses of future periods are written off and future expenses and payments are reserved for the expenses of a given month;

c) expenses for the maintenance and operation of machinery and equipment and general production costs are written off or distributed among the work of auxiliary production;

d) expenses for the maintenance and operation of machinery and equipment, general production and general economic expenses of the main workshops are summed up and distributed;

e) losses from defects are determined and included in the cost of production;

f) the cost of unfinished main production and manufactured products is determined.

Before considering methods of accounting for production costs, it is necessary to understand how analytical accounting is organized and maintained in production accounts.

Organization of analytical accounting of production costs

Registers for accounting of production costs. The methodological basis for organizing production cost accounting and calculating production costs is developed and approved by the Ministry of Finance and the State Statistics Committee of the Russian Federation.

They provide for the procedure for analytical and synthetic accounting of production costs.

The correct organization of analytical accounting and its timeliness are of particular importance. Analytical accounting data is a database or necessary information for analysis, control, planning, management and management of the economic activities of an enterprise.

For 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 (workshop). For this purpose, cards (statements) for analytical production accounting have been developed.

With the standard method of cost accounting, these indicators are deciphered according to norms, deviations from norms, and changes to norms.

Analytical accounting for account 25 is organized in statement No. 12 “Costs of workshop No. 01”. It is opened monthly for each workshop separately, to account for costs in a synthetic view on the debit of accounts 20, 23, 28 and in an analytical view on accounts 251 and 252 from the credit of corresponding accounts. Analytical accounting data represents standard cost items provided for by the Standard Methodological Recommendations. Thus, account 251 includes the following items: depreciation of equipment and vehicles, operation of equipment, current repairs of equipment and vehicles, intra-factory movement of goods, wear and tear of the multifunctional equipment, and other expenses.

Based on the above items, expenses are planned, which means accounting is organized. Statement No. 12 and places a checkerboard form of writing, in which the amounts of business transactions on accounts are recorded. Therefore, in one working step, on the basis of the corresponding development tables, an entry is made into two corresponding accounts.

Article 1 of the debit of account 251 will correspond only with the credit of account 02; Article 2 - with credit to accounts 10, 70, 69, 89, 23, etc.; Article 5 - only with a credit to account 13 “Depreciation of the IBP”. This construction of the statement allows you to analyze the composition of costs and monitor the correctness of accounting. The advantage of statement No. 12 is the presence of indicators: “Results for the month”, “According to the estimate for the month”, “Actually from the beginning of the year”, “According to the estimate for the quarter (year)” to accounts 251 and 252. A comparison of these indicators makes it possible to identify reserves to reduce production costs and combat cost overruns. Data “Actually from the beginning of the year” are used to analyze the costs of management and maintenance of production facilities. Analytical accounting of general business expenses is carried out in statement No. 15 in exactly the same order as in accounts 251 and 252 of statement No. 12.

Statement No. 15 maintains analytical accounting for accounts 31 and 89. Unlike account 26, here, in addition to standard cost items, additional items that meet the specific requirements of the enterprise can be used. Turnovers on the debit and credit of accounts 31 and 89 in statement No. 15 are determined not only for the month, but also from the beginning of the year. In addition, these accounts have a balance both at the beginning of the year and for each reporting period, which is also recorded in statement No. 15.

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, order journal No. 10 is used for this. It contains three sections: 1 “Production costs”, II “Calculation of costs by economic elements”, III "Cost of commercial products."

The final amount of turnover on the credit of production accounts is calculated monthly in journal order No. 10/1.

Methods for accounting for production costs and calculating production costs

Production cost accounting methods are classified:

In relation to the technological process - custom-made, custom-made;

By objects of calculation - part, unit, product, group of homogeneous products, process, redistribution, production, order;

According to the method of collecting information that ensures control over costs, the method of preliminary control is a normative method.

Order accounting method. This method is used in industries with mechanical assembly of parts, assemblies and products in general; the technological process between workshops is closely interconnected; produces only one, the last workshop in the technological chain. Production costs are first collected by workshop, then summed up for the enterprise as a whole and the unit cost of production is calculated based on the sum of the costs of all workshops.

With the order-by-order method, the object of accounting and costing is a separate production order created for a predetermined quantity of products. In analytical accounting, production costs are grouped by order in the context of established costing items.

A particularly important document for the performance of work is the agreement between the customer (payer) and the manufacturer (supplier) for the production (supply) of products. It specifies the object of the contract (order), its quality characteristics, volume (quantity) of products, delivery time, contract price, special conditions (indexation of costs when changing prices for raw materials, wages, etc.), form of payment, etc.

The custom accounting and costing method is used in individual and small-scale production. The construction of a ship, the manufacture of turbines, and custom-made blooming in heavy engineering and shipbuilding industries are typical for individual production.

An order is opened for the production of one product in individual production or for the production of a series (5-10) of products in small-scale production. Thus, with the order-by-order method, the object of accounting and costing is an order, which is assigned a number.

An order is opened on the basis of an agreement with the customer. In addition, there are also in-plant orders, when one workshop manufactures products or performs work for another workshop or department of the enterprise. Intra-factory orders are opened single (one-time) and annual (for example, an annual order to a repair shop for routine repairs of equipment in a workshop of the main production). Some mechanical engineering and light industry enterprises with large-scale and mass production use annual orders to account for types of products and parts.

The order specifies which products are to be manufactured, in what quantity, by which workshops and within what time frame. The order is placed on special forms, written out according to the number of workshops involved in fulfilling the order, and sent to the accounting department. As you know, an order is assigned a serial number, which is placed on all documents on direct production costs (on limit cards, in requirements, route sheets and other documents for work to fulfill the order). Grouping of costs by order is carried out in tables for the distribution of material consumption, wages, etc.

The cost of an order is determined by the sum of all production costs from the day it is opened to the day it is completed and closed. Consequently, the reporting cost estimate with the order-based accounting method is drawn up after the work on the order has been fully completed, which is a significant drawback of the named accounting method, especially if orders are carried out over several months, and during this period of time from a series of machines, machine tools, etc. p. produce partial release. In this case, it is necessary to determine the cost of a partially completed order. It is determined conditionally, on the basis of a planned or actual calculation of an adequate product that was manufactured previously, taking into account changes in the technical conditions of its manufacture. The completion of work on an order is recorded in a document (invoice, act) for the delivery of completed finished products or work.

When processing primary documents for the VA, production accounting cards are not kept, since a machine diagram of the turnover sheet is compiled for account 20 “Main production” separately for closed and active orders.

The cross-cutting method of accounting for production costs and calculating production costs. This method is used in industries in which the raw materials being processed successively go through several separate, independent processing phases - processing stages. Each processing stage, with the exception of the last one, represents a completed phase of processing of raw materials, as a result of which the enterprise receives not the final product of processing, but a semi-finished product of its own production. Semi-finished products of our own production are used not only in the following stages of our production, but are also sold to other enterprises as purchased components and semi-finished products.

Most often, the incremental cost accounting method is used in metallurgy, textiles, woodworking and other industries, which are characterized by the division of the technological process into separate phases of processing the source material.

The costs of manufacturing the products of these industries are taken into account by type of homogeneous products, costing items and redistributions. Thus, the processes in ferrous metallurgy are: iron smelting (blast furnace shop), steel smelting (steel smelting shop), rolling (rolling shop), and the final product. In the woodworking industry: external wood processing - sawing (into boards, bars), finishing and production of finished products (doors, frames, doorways, etc.).

The procedure for accounting costs and calculating products in different enterprises by processing is not the same. At some enterprises, direct costs in accounting are reflected for each processing stage separately, and the cost of raw materials is included in the cost of production only for the first processing stage. The cost of the final product will be the sum of the costs of all processing stages (the cost of products in intermediate stages is not calculated).

Control over the movement of semi-finished products within workshops (processing areas) and between them is carried out by the accounting department promptly and in kind, without making entries on accounts. This version of the cross-cutting method of cost accounting and calculating the Cost of Products is called semi-finished.

A semi-finished version of the cross-production method of accounting for production and calculating production costs is also used. Cost calculation is subject to not only the final product, but also the products of each processing unit separately. In this case, it is possible to use account 21 “Semi-finished products of own production” - the first method; the second - without using this account.

In the first case, semi-finished products of each processing stage, except the last one, are delivered by the workshops to the warehouse and released to the next processing stage from the warehouse. The second method of the semi-finished version does not provide for the use of account 21. The costs of one process are transferred to the next by debiting the main production account of one workshop and crediting the main production account of another workshop in analytical indicators.

At enterprises that use the semi-finished version of accounting, the cost of finished products consists of the cost of semi-finished products at the previous stages of processing and the costs of the final stage, i.e. the same costs are repeated in the cost of semi-finished products several times. Such a layering in accounting for the costs of an enterprise is called intra-factory turnover, which is subject to exclusion when summing up the costs of the enterprise as a whole. This is a disadvantage of the semi-finished version of production accounting. The advantage of the method is that it allows you to determine the cost of individual phases of product processing by workshop, to identify the location and reasons for deviations of the actual cost of production from the planned or standard one.

Thus, the technological process and calculation objects at each enterprise are determined in advance by technological documentation and estimates. Of particular importance when organizing production accounting is the choice of method for collecting information on production costs. The implementation of such tasks as reducing the labor intensity of products, reducing the loss of working time, introducing modern equipment and technology, strengthening order and discipline, improving standardization, the widespread use of progressive forms of scientific organization of labor, etc. contributes to the introduction of a normative method of accounting for production costs.

Standard method of accounting for production costs U calculating the cost of production. The task of the normative method of accounting for production costs is to timely prevent the irrational use of material, labor and financial resources in the economy, to facilitate the identification of reserves available in production and the results of on-farm cost accounting. Basically, it contains technically sound estimates of the costs of working time, material and monetary resources per unit of production. Production cost standards are the most important tool for production management. They reflect the technical and organizational level of development of the enterprise, influence its economy and the final result of its activities. It is necessary to distinguish between norms depending on the duration of their validity and the time of calculation: current and planned.

Drawing up shift work plans, releasing materials to workplaces, and paying workers for work performed are carried out on the basis of current or currently valid standards (during each reporting month). On their basis, standard cost estimates for parts, assemblies, and products are compiled monthly.

Planned standards are provided for by quarterly and annual plans, calculated on the basis of the standards expected for the planned period, taking into account the effectiveness of the implementation of organizational and technical measures (calculated when drawing up the technical industrial and financial plan of the enterprise).

The merits of the current standards are obvious. Therefore, they must be continuously maintained at the level of the latest achievements of science and technology through their systematic revision, improvement of methods for determining the needs of an enterprise for means of production and the development of technically sound standards for the consumption of raw materials, materials, fuel, electricity, time, as well as standards for the use of equipment, machines and mechanisms .

By comparing actual costs incurred with approved current standards, an analysis of the enterprise's economic activity is carried out, internal production reserves are identified, ways of using them are outlined, and new cost standards are developed for the next reporting period. In this regard, there is a need to organize accounting for changes in current cost rates per unit of production. They may change with the introduction of new technology, the implementation of rationalization proposals, organizational and technical measures, with an increase in the quality of structures, parts, assemblies and products, as well as with a reduction in technological operations, an increase in labor productivity, the replacement of expensive materials with cheaper ones or in the absence of necessary materials, replacing them with more expensive ones. These facts are recorded in special documents (notices of changes in standards) indicating the reasons and culprits (initiators) of changes, cost items, workshops, numbers of technological operations, units, products, percentage or monetary expression. Most often, changes in standards are made as of the new reporting period, therefore, the balances of work in progress at the beginning of the month are subject to mandatory recalculation for the corresponding cost item.

Correct and timely accounting of changes in standards allows enterprise managers to monitor the implementation of plans for organizational and technical measures, the introduction of new equipment and technology, increasing labor productivity, as well as quickly resolve and eliminate shortcomings in work if changes occur in the direction of increasing costs.

Notifications of changes to standards must be issued:

a) technological department - according to the consumption of materials;

b) planning department - on changes in prices for material resources;

c) the department of labor and wages - on changes in standards of time, production, service and prices;

d) design department - on changes in applicability, parts, assemblies and semi-finished products;

e) the service of the chief power engineer - on changes in fuel and energy consumption standards.

Changes to standards are made to the technological and technical documentation at the time of receipt of notifications, and to regulatory calculations - at the beginning of the next month after receipt of notifications.

The reasons for the changes are coded in the context of the main groups of technical and economic factors used in calculating tasks to reduce production costs:

I. Increasing the technical level of production.

II. Improving the organization of production and labor.

III. Changes in the volume and structure of production.

IV. Improved use of natural resources.

V. Development of production.

To develop standard calculations at enterprises, a regulatory bureau (group) is created under the economic planning department. Here, norms and standards are received from the relevant departments, a fund of normative information is created, normative calculations are compiled, reports on changes in norms, calculations and analysis of deviations from norms.

Standard cost estimates are compiled for parts, assemblies and products, their data is used: to calculate the actual cost of specific types of products, to assess work in progress and the cost of defective products.

Standard cost estimates for parts and assemblies are compiled only for direct costs (materials, wages), and for the product as a whole - for all items of production cost.

Here is an approximate list of work and distribution of responsibilities between departments of the enterprise when developing and maintaining accounting of production costs using the standard method:

1. Design department. Develops detailing and assembly drawings: maps of parts interchangeability; specification of parts and assemblies, etc.

2. Technological (technical) department. Develops routes for parts; types of equipment; cutting modes; tools and instrumentation; consumption standards for raw materials, materials and components; establishes the level of work, piece work and preparatory and final time; draws up technological maps and cutting maps (limits). Under it, a bureau of material standards is formed, which develops consumption standards for rolled metal, determines the need for various types of materials and semi-finished products, sets cost standards for products, develops codes of reasons, culprits, initiators, changes in standards and deviations from them.

3. Department of labor and wages. Develops operational-standardized maps for time and type of work, prices, staffing standards, staffing levels. A labor standards bureau is formed under it. Develops salary standards for parts and products in general and codes for reasons for changes and deviations from standards.

4. Logistics department. Ensures uninterrupted rhythmic supply of the required volume and types of inventory items. Issues limit-fence cards. Ensures the normal operation of warehouses and their equipment with measuring and weighing instruments. Develops nomenclature and price tags for materials.

5. Technical control department. Develops a classifier of product defects, establishes control points (checks) in the manufacture of parts, assemblies, and products. Carries out incoming control over the quality of incoming raw materials, materials, semi-finished products, develops codes for the reasons for defects and the culprits.

6. Planning and economic department. Develops a planned cost estimate for products, a price list for materials (together with the accounting department and the logistics department), and calculates the percentage of indirect costs. A bureau of consolidated standards is created under it. Develops standard calculations for all established costing items; analyzes the amounts and reasons for deviations from standards and changes in standards; together with other departments and services of the enterprise, prepares standard calculations for the next reporting month.

7. Chief mechanic department and tool department. Develops standards for fuel and energy consumption of all types; tool consumption standards; codes of reasons for changes and deviations from norms.

8. Manufacturing workshops. We are provided with technical documentation, all types of raw materials, inventory, tools, equipment according to standards, staffing levels, salaries according to the standard, cost standards for indirect costs. Submit documentation on production costs and accrued wages to the enterprise’s accounting department and draw up a material report.

9. Accounting. Based on primary documents, it records production costs according to standards, deviations from standards and changes to standards. Calculates indices of deviations and changes in standards, compiles reporting estimates for products. Participates in the preparation of price lists for materials, in the development of standard calculations, and also analyzes the cost.

With the standard method of accounting for production costs, enterprises use planned, normative and reporting costing. In terms of their composition, they must be identical and correspond to the standard nomenclature provided for in industry instructions for planning and cost accounting. Control over the application of standards established in production in the manufacture of products is carried out with the help of accounting, thanks to strictly established documentation for recording costs according to standards, deviations from standards and changes to standards. A feature of the standard method of cost accounting is the possibility of current and preliminary control over expenses, namely, according to one document, materials, raw materials, fuel are issued, wages are calculated according to established cost standards (limit cards, route cards, orders; limits are set in them, material cost standards, standardized time and labor prices); for others - release of valuables from the warehouse, calculation of wages in case of exceeding current norms (requirements, orders marked “deviations from norms” or additional payment slips for wages). Before carrying out operations, these documents must be additionally signed by persons controlling the production process and its costs (shop manager, chief engineer). They must include codes for the reasons and culprits of deviations from the norms. The amount of savings as deviations from the norms is identified by accounting after the closure of limit cards, when distributing accrued wages, general production, general business and other expenses associated with production management.

Deviations from the norms show how the manufacturing technology of the product is observed, the norms for the consumption of raw materials, materials, labor costs, etc. They are divided into positive, meaning savings in costs, and negative, causing their increase.

Positive deviations are savings achieved when cutting metal, with more complete use of raw materials with the least waste, with increased labor productivity, and reduced time for processing parts and assembling them.

Negative deviations - additional use of raw materials, materials in excess of established standards during cutting and processing, an increase in waste, since material assets of the required profile were not available in the warehouse, an increase in wages due to the lack of appropriate adjustment of equipment, in the presence of technological operations not provided for by the standards.

The presence in documents for deviations from standards of codes of reasons and initiators and perpetrators of deviations allows the accounting department to draw up reports on deviations from standards within a month for enterprise managers in order to take measures to eliminate the causes of overspending and consolidate, promote the causes of savings.

Having standard calculations, documents or a set of documents for deviations from the norms in the current month and their changes, knowing the quantity of products produced, the accounting department calculates the actual costs of the reporting month.

In this way, it is possible to determine the main elements of the standard method of accounting for production costs; compiling standard cost estimates for products taking into account changes in standards at the beginning of the current month; separate accounting; production costs according to norms and deviations from norms; taking into account changes in standards, preparing reporting calculations.

The subsequent procedure for accounting for production costs will be considered under the conditions of the normative method.

Accounting for material consumption for production

Materials, purchased components and semi-finished products occupy a large share of production costs. Therefore, saving or overspending compared to established standards will have a significant impact on the cost of production.

In this regard, effective control over the correct use of materials in production is important. It is necessary to organize accounting in such a way that actual costs could be compared with established standards continuously and promptly identify deviations from established standards in the manufacturing process.

Materials are released into production on the basis of properly executed documents by weight, volume, area or count in strict accordance with the standards in force at the enterprise, indicating order codes, products, types or groups of products for the production of which they were released.

Primary documents on material consumption are processed by the material accounting group. Here, documents are systematized by workshop, facility codes and expense items on a daily or five-day basis. At the same time, the amount of material expenses is accumulated, then the totals are displayed according to the areas of expenses from the beginning of the month. To account for the consumption of materials by cost direction, various methods of documenting inventory and batch are used.

In the first case, on the basis of primary documents (limit cards, requirements), according to which materials were released to workshops within the established standards for the planned number of products, the accounting department calculates the cost of the materials consumed, taking into account deviations from the standards (as a result of savings, overexpenditure or their replacement ), issued either with special requirements or with limit fence cards with a red stripe.

An inventory method for calculating material consumption is necessary in cases where there are constantly unused materials in the workshops at the beginning and end of the month. Consequently, the actual consumption of materials for production is calculated taking into account these balances. To do this, at the end of the accounting period (shift, week, month), an inventory of the balances of unused materials is carried out, after which the consumption of materials is determined: the released materials are added to the initial balance and the final balance is subtracted.

To account for the consumption of materials (metal, fabrics, etc.), the batch method is used - the consumption of materials is taken into account for each cutting batch and after cutting, savings or overconsumption are determined and their causes and culprits are identified.

Materials are supplied to cutters according to the standard calculation for the task. After completing the task, the amount of materials used and parts cut are recorded in the cutting report, which is compiled for each batch. This allows you to calculate the actual consumption of materials immediately after completing the task. By comparing the actual consumption of materials with the standard, the result (savings or overconsumption) is determined for the cut batch. In this way, day-to-day cost control is carried out. At the same time, the cutting results are determined for each cutter, each cutting batch and in total for the month, which allows the use of incentive payment systems.

Let us consider in more detail the accounting of material consumption using the standard method. Operational control over the rational use of materials is carried out by the planning and dispatch service of the workshop. To do this, they prepare a workshop report on the use of materials for the month.

In addition, the planning and dispatch service of the workshops compiles reports on the use of purchased and home-made semi-finished products in production. This allows you to regulate the movement of material assets in production, conduct systematic monitoring of deviations from current standards according to cutting acts and other documents, take measures to eliminate “improportions in the supply of your workshop with parts and materials, to establish relationships between this workshop and adjacent workshops and eliminate the causes, causing waste of materials. Data from workshop reports on the use of materials in production are included in the material consumption distribution sheet, which is compiled according to f. No. 1 of the development table.

Waste accounting. When processing materials, production waste is generated. These include the remains of materials that were obtained as a result of technological processing and have lost completely or partially the qualities characteristic of this type of material (fullness, shape, etc.).

Waste that can be used for the manufacture of main products or in auxiliary workshops for household needs or sold is called returnable or valuable.

Waste that does not represent any consumer value (not used in production and for household needs, not sold externally, as well as invisible waste: evaporation, drying, waste) is called irrecoverable.

Returnable waste reduces the amount of production costs, so they are written off on the credit of account 20 “Main production” to the debit of material accounts for reducing costs under the item “Materials”. Based on the invoices for which the waste was delivered, a grouping list is compiled.

Accounting for deviations from norms. To monitor the implementation of the plan for the cost of production, it is necessary to know the size of the deviations, the reasons for the deviations and the persons who caused them. With the normative method, consolidated accounting of production costs is organized either for each product or for groups of homogeneous products (products that are manufactured using the same technology, from homogeneous materials). This significantly reduces the amount of work required to account for production costs and calculate product costs.

Production costs according to standards and deviations from standards at enterprises are taken into account in different ways, which depends on the characteristics of production. The difference is determined by the method of identifying material consumption.

Deviation codes are obtained by combining the cause code and the culprit code, for example, code 03 indicates the replacement of materials due to the fault of administrative and technical personnel, 22 indicates the use of waste instead of full-fledged materials at the initiative of designers, etc.

Accounting for deviations according to the documentation method. Deviations arise if, instead of the material provided for by the technology, a substitute material is actually used. It is also possible to issue materials in excess of the established norm. In both cases, replacement requires appropriate permission.

The planning and dispatch bureau issues a request for replacement or compensation for overruns marked “deviation from the norms.”

Accounting for deviations using the batch cutting method. This accounting method depends on the production technology. What matters is the method of making the workpiece - manually or by stamping on automatic presses; the range of manufactured products - whether the products are made from several source materials or from one, etc. All this determines various forms of cutting acts and their various automated processing. Once deviations are included in the acts, they are submitted for processing. Based on their data, a machine diagram of the consumption of materials for deviations from the norms is compiled in the context of performers, causes and culprits of deviations.

Accounting for deviations in the inventory method. With the inventory method, deviations from the norms are determined by sections and teams by comparing the consumption according to the norm, calculated according to standard calculations, and actual costs.

Distribution of transportation and procurement costs. Consumed materials are written off according to cost areas at accounting prices (in our example, accounting prices are wholesale prices).

Therefore, in order to reflect the actual consumption of materials at cost, it is necessary to add the amount of transportation and procurement costs to the cost of written-off materials at wholesale prices. These costs are calculated in two steps. First, the actual amount of transportation and procurement costs to be distributed is determined, then a statement of their distribution is drawn up. The actual amount of transportation and procurement costs is determined by the groups of materials consumed and by the average percentage calculated in statement No. 10. For the Machine Tool Plant they are made up according to the accounts and subaccounts “Basic materials” (account 101)—4%, “Auxiliary materials” (account 102) -8%, “Fuel” (account 103) - 15.6%. To simplify calculations and reduce the number of entries, it is allowed to write off in full to account 20 “Main production” all amounts of transportation and procurement expenses related to material assets spent in the areas of costs for main and auxiliary production, expenses for maintaining the operation of machinery and equipment, general production and general economic needs, to correct defects, etc. The calculated amounts of transportation and procurement expenses are recorded in journal order No. 10 to the debit of account 20 “Main production” in a separate line from the credit of the accounts to which they relate.

For products, transportation and procurement costs are distributed in proportion to the standard consumption of materials and their percentage established in the standard calculation. Similar calculations are made for all products. Then the amount of transportation and procurement costs for products is calculated, compared with the amount of actual costs and deviations are obtained.

To determine the sign of the deviation, it is recommended to subtract the standard values ​​from the actual values. Deviations are distributed among products in proportion to the standard amounts of transportation and procurement costs. First, the total percentage of deviation is calculated.

Accounting for the consumption of auxiliary materials. The consumption of auxiliary materials included in direct production costs is taken into account in the same way as the consumption of basic materials. Auxiliary materials used for the maintenance of premises and equipment are written off to the corresponding expense items for the maintenance and operation of machinery and equipment, general production and general business expenses.

Fuel consumption accounting. At enterprises, fuel is spent for technological purposes and for economic needs, which determines the peculiarities of its accounting in production. Fuel consumed for technological purposes - for smelting units, open-hearth furnaces, blast furnaces; for heating metal in forging, rolling, pressing and other shops; for heater installations for drying semi-finished products at shoe, textile, knitwear and other enterprises; for testing products established by production technology, etc., are written off as direct production costs by debiting account 20 “Main production” and account 23 “Auxiliary production” under the article “Fuel and energy for technological purposes”. These costs are distributed among the objects of calculation in proportion to the estimated rates, which are calculated when drawing up the plan.

Fuel consumed for household needs is written off to collection and distribution accounts. For example, fuel spent on the maintenance of equipment is written off as a debit to account 251 “Expenses for the maintenance and operation of machinery and equipment”; for the maintenance of buildings and equipment of general shop value - to account 252 “General production expenses”, as well as for general plant purposes - to account 26 “General expenses” for the corresponding items of the nomenclature of expenses in statements No. 12 and 15.

Energy of all types of own production and energy received from outside is written off in the same way as fuel to the same accounts and expense items.

Documents are grouped by consumption of auxiliary materials and fuel in the same way as documents are grouped by basic materials.

Distribution of wages, bonuses, vacation reserves and contributions to social insurance authorities

Distributing accrued wages, bonuses, etc. means correctly debiting their amount to production accounts, i.e. including it in the cost of products, works and services or using other sources (material incentive fund, vacation reserve, etc.). d.).

If it is impossible to attribute certain types of labor costs on a direct basis, their distribution by type of product (orders) is made in proportion to wages according to the standards.

The accrued wages are taken into account under the credit of account 70 “Settlements with personnel for wages”.

The piecework wages of production workers are recorded in the debit of accounts 20 and 23 on the basis of documents (work orders, route sheets, etc.) in the context of orders (types) of products and work performed as a direct costing item. If production workers are paid time wages, then they are distributed between orders and types of work in proportion to piecework wages (debit of accounts 20 and 23).

Time wages accrued to auxiliary workers for setting up equipment, lubricating it, cleaning it, and routine repairs are debited to account 251 under cost items. Wages accrued to specialists and shop employees are debited to account 252, and to plant management personnel - to the debit of account 26 according to the relevant items.

Additional payments accrued to workers for work at night and overtime are distributed between orders and types of work in proportion to piecework or time-based wages in the debit of accounts 20 and 23. Wages accrued to workers (payment for additional breaks for feeding a child, time spent performing state and public duties , preferential hours for teenagers, etc.), may relate to a direct costing item and be distributed between orders and types of work in proportion to the basic salary (debit of accounts 20 and 23). Simultaneously with the distribution of wages, a reserve is created to pay vacations to workers. Its amount depends on the planned percentage calculated at the enterprise and on the amount of wages accrued to workers for the reporting period.

The amount of the reserve is included in the cost of products, works and services and is included in the debits of accounts and items that reflect the wages of workers (debit of accounts 20, 23, 251, 252, credit of account 89 “Reserves for future expenses and payments”).

Together with the distribution of accrued wages, bonuses and the formation of a reserve for vacation, the amounts of contributions to social and health insurance and the pension fund are calculated at a set percentage of the amounts of accrued wages. Deductions are included in the cost of products, works and services and are debited to the same accounts and items as accrued wages. In this way, the enterprise's debt to the social insurance authorities is formed (debit to accounts 20, 251, 252, 26 and others, credit to account 69).

From the amounts of accrued bonuses and other payments to all categories of employees under the special purpose (consumption) fund, social insurance contributions are charged at the expense of cost.

Social contributions and medical insurance contributions are taken into account and allocated to the corresponding accounting objects in proportion to the costs of payment and labor. Contributions for health insurance are determined based on the standards established by the Ministry of Finance and Economy.

The table is used when accounting for production costs using the standard method and includes two parts: part I (gr. 1-4) and part II (gr. 1, 6-8).

The first part reflects the amounts of actually accrued wages and social insurance contributions for calculation items included in the debit of account 20 in the section “According to the norm” and “Deviations from the norms”. Based on its data, sheets (cards) of analytical accounting of production costs for orders are filled out and cost analysis is carried out according to costing items. The second part contains the same amounts of actual accruals, but in the context of the debit of all production accounts, their cost items in correspondence with the credit of accounts 70, 69, 89. These data are necessary for filling out cost accounting sheets for workshops (No. 12) and plant management (No. 15 ). Knowing the features of the standard cost accounting method, when enterprises independently decide on standards for costing items based on individual operating conditions, the development table shows the difference in percentages according to the standard and actually. This applies to two calculation items: “Additional wages for production workers” and “Social insurance contributions for production workers” and is explained as follows. The standard for additional wages is established only as a reserve for workers' vacation; its composition is much broader (payment for time spent performing public and state duties, payment for additional breaks to feed a child, payment for preferential hours for teenagers, etc.). For this reason, in standard calculations this percentage is higher than the percentage of the reserve for workers' leave. Deductions to social insurance authorities are established by a higher-level organization as a percentage of the amount of accrued wages and are included in the cost of production, but in standard calculations the percentage is higher, since the costs also include deductions from the amounts of bonuses accrued to workers. Without taking these factors into account, the enterprise will constantly have cost overruns compared to the norm.

Reservation of upcoming expenses and payments

In order to reflect production costs evenly across accounting periods, a method of reserving certain types of expenses is used. These include amounts for paying vacations to workers, for major repairs of leased assets and all types of repairs of own fixed assets, etc. Such expenses are included in production costs in an estimated normalized manner and are taken into account in passive account 89 “Reserves for future expenses and payments.”

The most common method is to reserve wages for workers during regular vacations. Typically, workers are provided with holidays unevenly throughout the year. Consequently, the amounts of wages accrued during vacation will fluctuate from month to month, which will lead to a distortion in the cost of production. In order to prevent the impact of unequal payments for vacations on the cost of production, upcoming wage payments to workers during vacations and social insurance contributions are reserved, i.e., accrued according to established standards and left at the disposal of the enterprise. This is done by including in the production costs of each month for vacations to workers not the actual accrued amounts, but the planned percentage of the actual accrued wages of workers for the month. The percentage is determined according to the plan data.

To check the correctness of inclusion in the cost price of amounts for paying vacations to workers, an inventory of the reserve for paying vacations is carried out periodically (at least once a year). For this purpose, based on the payroll composition of workers, it is determined what amount would be accrued if all workers were provided with the vacations they were entitled to (for the reporting year).

The amount received from the inventory of the reserve for vacation pay is compared with the amount of the balance of the reserve for vacation pay. If the balance of the reserve turns out to be less than the inventory amounts, then the difference is additionally credited to the debit of the accounts to which workers' wages are allocated from the credit of account 89. “Reserve for future expenses and payments.” If the reserve balance turns out to be greater than the inventory amount, then the difference will be reversed in the same account correspondence in order to reduce the amount of additional wages excessively included in the cost of production.

Analytical accounting for account 89 is maintained in statement No. 15, starting with recording the reserve balance at the beginning of the month.

Accounting and distribution of other production costs

Depreciation charges (depreciation) are charged to accounts 251 “Costs for the maintenance and operation of machinery and equipment”, 252 “General production expenses” and 26 “General expenses” at the place of operation of fixed assets.

The basis for assigning the amounts of accrued depreciation for the reporting month to the indicated accounts is the data in development table No. 6 “Calculation of depreciation of fixed assets.”

Amounts accrued for production equipment and intra-shop transport are recorded in the debit of account 251 under the item “Depreciation of equipment and vehicles”, and for other fixed assets - in the debit of accounts 252 and 26 under the corresponding items from the credit of account 02 “Depreciation of fixed assets”.

Wear of low-value and high-wear items (IBP). It is treated in the same way as depreciation of fixed assets, to accounts 251, 252 and 26. The depreciation of tools and devices for special purposes at mechanical engineering enterprises is included in the costs of the main production according to the types of products for which they are intended.

The basis for writing off the amounts of accrued depreciation of the IBP for the reporting month to the specified accounts is the data of the development table f. No. 8. Entries are made in statements No. 12 and 15 from the credit of account 13 “Wear and tear of low-value and high-wear items.”

External services. Enterprises receive various services from outside (electricity, gas, water, steam, etc.). All these services are distributed to places of consumption and destination according to certificates from the chief mechanic’s department. Using this data in accounting, they create distribution tables by accounts, expense items, and, if necessary, by costing objects.

The distribution tables, together with suppliers' accounts, serve as the basis for recording the credit of account 60 “Settlements with suppliers and contractors” in correspondence with the debit of accounts 251, 252, 26 and 23 “Auxiliary production”, and in necessary cases - with the debit of account 20 “Main production” "

Accounting for settlements with suppliers for services is kept in the journal order No. 6 on the credit of account 60.

Transcript sheets are compiled based on debited and credited accounts (23, 25, 26, 31, etc.). Their purpose is to collect itemized costs for the month, which are reflected in journal orders from the credit accounts of cash and settlements. Thus, the transcript sheet contains detailed data on cash expenses and provides totals for items to be recorded in the cost sheet for the workshop in one amount per month in the column “Miscellaneous (amounts reflected in order journals).” When reconciling the transcript sheet with the order journal No. 6 in our example, the amounts will not be equal, since the given transcript sheet refers only to expenses for workshop 01, and the order journal contains the amounts of all workshops.

Comparison of the results with the data of the order journals is confirmed by signatures both on the transcript sheet and on the order journals. Only after this the transcript data is written to the appropriate registers.

Other cash expenses. Some expenses are paid in cash from the cash register or by transfer from a current account, or are directly paid by accountable persons and are reflected in the credit of the corresponding accounts in order journals No. 1, 2, 7 in correspondence with the debit of the accounts on which production costs are taken into account. The amounts of these expenses are recorded in cost sheets as monthly totals. Therefore, their grouping by debited accounts and codes of expense items is also carried out in transcript sheets:

The itemized totals from the transcript sheet are recorded in the column “Miscellaneous (amounts reflected in order journals)” of statement No. 15 on the debit of account 26.

Cost accounting and calculation of auxiliary production products

Auxiliary production is an important and necessary link in the activity of the enterprise, since a good modern tool shop, a developed repair service, a well-functioning transport facility, a regular supply of energy, steam, and compressed air are the key to the rhythmic and high-quality work of the entire team of the enterprise. The variety of activities of auxiliary industries affects the organization of accounting for their costs.

There are simple and complex auxiliary industries. Simple ones have a one-period technological cycle and produce homogeneous products (steam boiler shop, power shop, compressor shop, etc.). The unit cost of production of these industries is calculated by dividing the total amount of costs by the volume of products produced in the context of costing items.

Complex auxiliary production - tool, repair and transport shops perform various types of work, manufacture products or provide services that have undergone many technological operations.

Cost planning and calculation of actual costs are carried out for each type of work and product separately for orders and costing items.

To account for the costs of all auxiliary production, account 23 “Auxiliary production” is used. Analytical accounting is organized: 1—in the context of calculated objects on production accounting cards—by orders and costing items, 2—by shops (in statements No. 12 for the nomenclature of items to accounts 251, 252) and 3—amounts of costs (direct and indirect). For each workshop, a separate statement No. 12 is maintained monthly, which reflects estimated and actual data for the reporting month and from the beginning of the year. When comparing estimated and actual data, the work of the workshop team is analyzed (especially when allocating workshops for self-financing). The basis for filling out Statement No. 12 are development tables and certificates and calculations.

The release of products, work performed and services performed by auxiliary industries are documented in the following documents:

Invoices - the number of tools manufactured and delivered to the warehouse;

Acts of acceptance and transfer of repaired objects - repair work completed and handed over;

Waybills - the volume of transportation of the transport department;

Certificates from the chief power engineer, chief technologist, chief mechanic - the scope of work and services performed by simple industries.

Products and services of auxiliary production are consumed within the enterprise by the main and auxiliary workshops, plant management and sold (distributed) externally.

Services provided by auxiliary departments to each other are called counter services. Main production workshops and plant management are considered the main consumers of these services.

Counter services are valued in accounting at the planned workshop cost or at the actual cost of the previous month. Services provided to main consumers are valued at actual shop cost, except for major repairs of own equipment, vehicles and outsourced work, which are valued at actual production cost (shop cost + factory overhead).

Cost accounting for complex auxiliary production requires grouping costs by type of product or by individual work performed or repairs. In complex auxiliary production, services are distributed using costing against in-plant orders. For this purpose, calculation sheets are maintained. The most common method for calculating the cost of orders is in which the cost of materials and wages of production workers are recorded for orders, and the remaining costs are collected on accounts 24, 25 and distributed between orders in proportion to direct costs (the sum of the cost of materials and wages). All work on calculating the cost of orders is carried out in the development table (form No. 9).

To obtain the workshop cost of work performed, general production costs, additional wages and social insurance contributions must be added to the above amounts. First, these costs are included in the cost of services for other auxiliary workshops, which are assessed at the planned (estimated) cost. After this, the amount and percentage of indirect costs for the work for the main consumers are determined.

The cost of services in complex auxiliary production is calculated taking into account work in progress: the amount of work in progress at the beginning of the month is added to the amount of expenses for the month, and at the end of the month it is subtracted. To simplify calculations for the distribution of services for each individual workshop, a development table f. No. 9. In section I of the table, the actual cost of services provided to the main consumers is determined, and in section II, quantitative data on the provision of services is recorded, the unit cost is calculated (line 18), and then by multiplying the number of auxiliary works and services by the unit cost, the amount of actual cost of services provided to main consumers. Here, services to other auxiliary shops are assessed at the planned cost, and the work of the mechanical repair shop is also recorded and distributed. The data in this table serves as the basis for recording the amount of costs for the workshops of the main and auxiliary production in the analytical accounting registers (statements No. 12, 12, etc.). In this case, the amounts of costs are recorded in the debit of accounts 251, 252, 26 from the credit of corresponding account 23. The cost of work performed externally and for major repairs of own equipment and the manufacture of tools is recorded in journal order No. 10 and 10/1 (debit of accounts 89 , 12, etc.). After compiling the development table f. No. 9, account 23 is closed, the results of statement No. 12 of auxiliary shops are summarized to transfer data to the order journal.

Summation and distribution of future expenses

Deferred expenses are necessary in connection with the development of new types of products, subscription to technical literature, payment of rent several months in advance, the use of a telephone, or the execution of work on routine repairs of fixed assets in an amount exceeding the estimate for these purposes.

At the time of making expenses, account 31 “Future expenses” is debited from the credit of the material, labor and cash accounts. As reporting periods begin, expenses related to them are subject to distribution (write-off). There are several ways to write off expenses.

Mastering the production of a new type of product entails certain costs, which are planned and accounted for according to the established nomenclature of items. After testing and approval of products, they are transferred to mass production. From this moment, development costs are subject to repayment, i.e. monthly inclusion in the cost of this type of product for no more than two years, as a separate (direct) costing item. The amount of monthly write-off depends on the quantity of products of this type produced in the reporting month and the established norm.

Amounts on the debit of account 20 are recorded in the analytical production accounting cards and in statement No. 12 of the workshop that delivers products to the warehouse, and on the credit of account 31 - in statement No. 15 (analytical data for this account).

Rent, telephone fees, costs of repairing fixed assets and other expenses are written off in equal shares in the reporting periods to which they relate (debit to accounts 251, 252, 26, credit to account 31).

This procedure for accounting and distributing expenses for future periods contributes to the correct calculation of product costs, eliminates unreasonable fluctuations between reporting periods, and facilitates the objective identification of the financial results of the enterprise’s economic activities. The outstanding portion of deferred expenses is shown as a separate item in the balance sheet.

The considered procedure for accounting for costs for the development of new types of production does not apply to those types of production, the costs of development of which are carried out at the expense of the development fund.

Part of the deferred expenses that should be written off in a given month and included in the cost price is calculated in Statement No. 15 of the analytical accounting of deferred expenses or in special calculations.

Summation and distribution of costs for the maintenance and operation of equipment, general production and general business expenses

The next stage of accounting for production costs is the summation, distribution and write-off of expenses grouped in accounts: 251 “Costs for the maintenance and operation of machinery and equipment”, 252 “General production expenses” and account 26 “General expenses” in the order of the specified account codes.

Expenses for the maintenance and operation of equipment are accumulated in subaccount 251, in statement No. 12. These expenses are summed up by corresponding accounts (vertically) and by expense items (horizontally), which allows you to control the implementation of the estimate.

Expenses for the maintenance and operation of machinery and equipment are included in the cost of production of main and auxiliary production; distributed into various types of products based on their size per hour of operation of the equipment and the duration of its operation during the manufacture of a unit of this type of product. To do this, estimate (standard) cost rates for the maintenance and operation of equipment are calculated for each costing object.

The estimated (normative) rate is calculated using the formula H = = SR, where H is the estimated (normative) rate, C is the sum of the estimated costs per hour of equipment operation and P is the number of reduced machine hours of equipment operation. The latter value is calculated by multiplying the machine hours of various groups of equipment used in the manufacture of a unit of one type of product by a correction factor.

Correction factors are determined by groups of equipment that are homogeneous in terms of production characteristics, for example, presses for stamping parts, lathes, milling machines, etc.

When drawing up an enterprise plan for equipment groups, the estimated cost per hour of work is calculated. Then, taking the costs of maintaining and operating equipment for any group as a unit, correction factors are calculated in relation to it for all other groups. Equipment groups and correction factors can be developed centrally by order of ministries (departments). Next, based on the technological documentation, the number of machine hours of operation of all groups of equipment used in the manufacture of the product is determined. Having calculated the number of reduced machine hours, determine the costs of maintaining and operating the equipment per given machine hour for the planned period, the estimated amount of costs for maintaining and operating the equipment is divided by the total number of reduced machine hours calculated for the same period.

With a non-shop management structure, the value “C” is calculated for the enterprise as a whole based on the estimate and given machine hours.

The percentage ratio of the estimated (normative) rates for one hour of equipment operation to the wages of production workers, calculated when drawing up an enterprise plan, is used in the distribution of actual costs for the maintenance and operation of machinery and equipment.

The actual costs of maintaining and operating equipment for the month, as a rule, are distributed in proportion to the estimated (normative) rates and the amount of products received in kind for all types of products. Therefore, the following calculation procedure is necessary: ​​to the quantity of marketable products for all types, add the conditional quantity of the same types in work in progress at the end of the month and subtract their quantity at the beginning of the month. The estimated (standard) rate is multiplied by the number of products obtained in this way for each type; works are summed up and the amount of expenses for the maintenance and operation of equipment for the reporting period is obtained according to the norm. By comparing the actual expenses recorded according to Statement No. 12 with standard expenses, the deviation is determined, i.e., the difference between the actual and standard amounts, which is then distributed among products in proportion to the standard amounts.

The conditional number of products in work in progress (machine kits) is calculated in two ways: by labor intensity and wages. In the first method, the number of man-hours used to manufacture products in work in progress is determined, then this amount is divided by the labor intensity of one product in man-hours. In the second method, the amount of basic wages of production workers in work in progress is divided by the amount of wages per product.

In practice, estimated (normative) rates are used, calculated as a percentage of the wages of production workers. To do this, it is enough to take the standard wage amounts from the distribution sheet and the percentage of expenses in the standard calculation and calculate the costs of maintaining and operating machinery and equipment according to the standard.

Against the amount of standard wages, estimate rates of expenses are entered as a percentage and the standard amount of expenses is calculated.

The costs of maintaining and operating equipment are included in the cost price, i.e. they are distributed between commercial output and work in progress. In industries with an insignificant volume of work in progress (in relation to product output), these costs are included in work in progress according to standards, and the entire amount of deviations is included in the cost of commercial output.

In order to reduce labor intensity when calculating estimated (standard) rates in industries that produce a large range of products, estimated (standard) cost rates are calculated not for each type of product, but for the most important of them or for a group of products that are similar to each other in design and materials used , technological processes, labor intensity, etc., provided that these types of products occupy a significant share in the production group. For other products, a percentage of the estimated (normative) rate is applied to the basic wage of production workers producing the product. In the manufacture of small products and fulfillment of small orders; for example, in tool and repair shops, a simplified method of calculating estimated rates is allowed - per one ruble of the basic salary wages of production workers. In this case, estimated rates per ruble of wages are established separately for mechanized and manual labor.

In auxiliary industries that produce homogeneous products, the costs of maintaining and operating machinery and equipment are distributed in proportion to the basic salary of production workers.

Analytical accounting of general production costs is carried out in statement No. 12 of costs for the workshop in the same order as accounting for costs in auxiliary production.

Open a statement for the month. The documents on the basis of which entries are made in the statement were discussed earlier.

After all the amounts of these expenses have been recorded, in Statement No. 12 the totals for the items of the nomenclature and expenses for the corresponding accounts are calculated. This construction of the statement allows you to compare the costs for each item with the estimate of overhead costs, i.e., control the implementation of the estimate and reveal the reasons that influence deviations for individual items (by analyzing cost elements by item). The results of the corresponding accounts are recorded in the debit of account 25 “General production expenses”.

After counting, they are distributed and written off to accounts 20 “Main production” and 28 “Defects in production”.

In industries that produce a single product, as well as in simple industries, there is no need to distribute overhead costs. They are written off from the credit of account 25 “General production expenses” to the debit of account 20 “Main production”.

The situation is different in manufacturing industries, which produce varied and complex products and in which there is always work in progress. In these industries, shop (general production) costs are distributed between types of products released from production and those remaining in work in progress. In addition, workshop costs are included in the cost of rejected products and the costs of correcting defects.

General production costs are usually distributed among different types of products in proportion to the amount of wages of production workers plus the costs of maintaining and operating machinery and equipment.

In certain industries, for example chemical, they are distributed in proportion to the amount of processing costs (basic costs, excluding the cost of raw materials, materials and semi-finished products). The use of one of the specified methods for distributing these costs at enterprises is determined by the nature of production and is provided for in industry instructions. Industry guidelines may establish other methods for allocating these costs.

Total expenses according to the norm are determined by the normative percentage obtained from the normative calculation.

Distributed overhead costs are reflected on the credit of account 25 and on the debit of the accounts indicated in the distribution sheet.

General running costs. Accounting for general business expenses is kept in statement No. 15. The statement is opened for a month, it is a register of analytical accounting for Account 26 “General expenses”. The basis for recording the amounts of expenses in the statement is the data from the development tables of cost distribution and calculations.

After recording all costs, the totals of the statement are calculated horizontally and vertically. Horizontal totals are expenses for items of nomenclature, and vertical totals reflect the amounts for credited accounts corresponding to the debit of account 26 “General business expenses”.

General operating expenses are included in the cost of production.

To distribute these expenses, the standard salary related to the calculation objects is summed up for the enterprise as a whole. The salary amount related to the correction of defects is excluded, since these costs are allocated only to suitable products. Salaries related to other objects of distribution of general business expenses (to major repairs of fixed assets) are also taken into account. To the standard wages of production workers according to the calculation objects, the amount of expenses for the maintenance and operation of machinery and equipment is added according to the standard.

One of the tasks of production accounting is the correct organization of accounting for production losses (losses from defects and downtime). Accounting for production losses makes it possible to determine their size, identify the causes and culprits and the amounts to be compensated.

Losses from defects in production. A significant share of the enterprise's unproductive costs is made up of losses from defects in production.

Depending on the location of detection, defects are divided into internal, identified at the enterprise before sending the product to the buyer, and external, identified by the buyer.

Accounting for costs and losses from defects is carried out on calculation account 28 “Defects in production” in the cost sheet for the workshop (No. 12).

The debit of the account reflects the cost of irreparable defects and the costs of correction. On the credit of the account in the journal order No. 10/1, the amounts of compensation for losses from defects collected from the perpetrators are reflected; amounts received from suppliers due to substandard quality of raw materials supplied by them; the cost of irreparable defects at prices of possible use (scrap). The account is closed by transferring the balance (the amount of losses from defects) to the cost of production: debit account 20 “Main production”, credit account 28 “defects in production”.

Rejection is formalized by notices or acts and documents on production, in which the number of accepted good products and rejected ones is noted. In the same documents, a calculation of the irreparable defect is made and the amounts to be recovered from the perpetrators are indicated. In documents and in accounting registers, the reasons and culprits of the marriage are recorded with a code.

Losses from external irreparable defects. External defects discovered by the buyer are usually reflected in documents not for the month in which the rejected products were prepared, but later! The cost of the product has already been written off from account 20 “Main production”. Therefore, external uncorrectable defects are assessed at production costs, i.e., including general business expenses. In addition, losses from defects include transportation costs that were included in the invoice to the buyer, and transportation costs for returning the defective product,

Losses from defective products, written off to account 20, are included in the cost of the product for which a defect was detected. Damage from defects is not included in work in progress. However, in individual and small-scale production, where the turn is assigned to a specific order for which a defect is detected, losses from the defect will be included in the order that is not completed in production.

Losses from external defects, which relate to the main products produced in the previous reporting period, are written off against the cost of similar products produced in the current reporting month. If such products were not produced during the reporting period, then losses from external defects are distributed among marketable products using the method of distributing factory overhead expenses. Account 28 is also written off for excess costs against the established standards for warranty repairs of products.

Costs within the limits of the norms for warranty service and repair of products, when a warranty period has been established for manufactured products, are charged to account 20 “Main production” under the calculation item “Other production costs”.

In cases of production of products for individual orders, when a guarantee is established and a guarantee reserve is created at the expense of profits, the costs of guarantees are written off against this reserve.

Downtime losses. Based on the reasons for their occurrence, a distinction is made between external and internal downtime.

Downtime for external reasons includes downtime caused by non-supply of energy from outside, failure to receive materials or fuel, etc. Such downtime is documented by an act approved by the director of the enterprise. The act describes the downtime, its duration in days or hours, indicating the start and end times of the downtime, calculates the losses from downtime, determines the reasons and culprits.

The cost of downtime due to external reasons consists of the basic wages of workers during downtime, additional wages and social insurance contributions, as well as the cost of fuel and energy unproductively spent during downtime. All these costs are reflected in the debit of account 26 “General business expenses” in the article “Downtime costs”.

A claim is made against the guilty organization for the amounts spent during downtime. At the same time, in addition to the indicated amounts, expenses for the maintenance and operation of machinery and equipment, general production and general business expenses are added. Until compensation for losses is received, the amounts of claims made are not recorded in the accounting registers. Upon receipt of these amounts, they are reflected in the credit of account 26 “General business expenses” under the same article and the debit of account 51 “Current account”.

Costs for downtime due to internal reasons (arising in the shops) include the basic wages of workers, the cost of consumed fuel and energy. These expenses are reflected in the debit of account 25 “General production expenses” under the item “Losses from downtime”.

Summation of production costs

After the costs for the workshops are reflected, and the results are calculated and balanced in statements No. 12, the results of all workshop statements No. 12 are summed up. The final data is recorded on the reverse side of one of the statements in the table “Total for corresponding accounts.” The horizontal totals must be balanced with the vertical totals. 20. The reconciled data is the basis for recording production costs according to synthetic accounting accounts in the journal order No. 10.

Next, it is necessary to determine the costs and results of the production activities of the enterprise as a whole; establish how the production estimate, product cost plan and tasks for its reduction are fulfilled. To do this, the production costs recorded in statements No. 12 and 15 should be summarized for the enterprise as a whole, both by economic elements and by cost areas, and the loan turnover should be determined in synthetic accounting accounts for entry into the General Ledger.

Production costs are summarized for the enterprise in order journal No. 10. This order journal is built on the principle of a checkerboard sheet - credited accounts are located vertically, and debited ones, representing the system of accounts for accounting for production costs, are horizontally.

The order of entries in journal order No. 10 is as follows. The results of the summary for the workshops of the main and auxiliary production (including data on account 28) are recorded in its first part.

Data from statements No. 12, calculated horizontally, show the costs of workshops by debit of accounts, i.e. by directions, and vertically by credit of accounts, i.e. by elements. The total of the debit of account 252 “General production expenses” should be equal to the total of the credit of this account in gr. 19, similarly for account 251 “Expenses for the maintenance and operation of machinery and equipment.”

After recording and reconciliation in journal order No. 10, overhead costs for production are recorded from statement No. 15.

Data from journal order No. 10 serve as the basis for calculating production costs by economic elements and calculating the cost of marketable products.

The total of costs for corresponding accounts from journal order No. 10 is transferred to journal order No. 10/1 on the line “According to journal order No. 10.” Journal-order No. 10/1 is a continuation of journal-order No. 10. It reflects turnover on the credit of the same accounts as in journal-order No. 10, but in correspondence with the debit of non-productive accounts. The results are summed up and the total amount of turnover on the credit accounts is obtained for entry into the General Ledger.

Calculation of production costs by economic elements. The production cost estimate is made without internal and intra-factory turnover. Therefore, for comparability of accounting data with estimates, it is necessary to exclude internal and intra-plant turnover from the total turnover.

Accounting and evaluation of work in progress

Products that have not gone through all stages of processing and are not accepted by the technical control department, as well as unfinished work not accepted by customers, are called work in progress, and the costs associated with them are the costs of work in progress. Before determining the costs of products produced and delivered to the warehouse, it is necessary to separate them from the costs related to work in progress, since these costs are taken into account together during the month.

To calculate the size of work in progress, it is necessary to take into account the movement of remaining parts, assemblies, etc. at all stages of processing; their availability should be periodically checked, and accounting data should be compared with inventory data.

Operational quantitative accounting of the movement of work in progress remains is carried out by employees of the dispatch bureaus of the workshops. However, more accurate data on the balances of costs in work in progress can only be obtained by conducting an inventory of work in progress.

Valuation of work in progress. In industries where there are constantly carry-over balances of work in progress, in order to determine the costs attributable to manufactured products, it is necessary to evaluate them monthly. The cost of manufactured products is determined according to the following calculation: costs for the month are added to work in progress at the beginning of the month, amounts returned and written off are subtracted, as well as work in progress at the end of the month. Therefore, it is important to correctly identify balances in work in progress and evaluate them. Any errors in information about balances will inevitably lead to a distortion of the cost of manufactured products.

At enterprises with an individual and small-scale production nature, using the order-by-order method of accounting, they usually do not make a special assessment of work in progress. Its cost is determined by the costs of unfinished orders.

In large-scale and mass production, work in progress is estimated monthly. The difference in the method of assessment depends on the method used to account for production costs.

To determine the workshop cost of production for a given workshop, it is necessary to evaluate the balances of work in progress at the costs of only this workshop. For these purposes, work in progress is assessed and indicated “according to the costs of your workshop,” i.e., according to workshop costs that arose for the first time.

As can be seen from the above calculations for assessing work in progress, the main criterion is determining the amount of direct costs. Direct costs (materials and basic wages) are calculated on the basis of current standards for each costing object (product, part, etc.).

The remaining costs are determined as a percentage of the amounts of direct costs:

Transport and procurement costs and returnable waste to the standard cost of materials;

Additional salary of production workers in percentages established in standard calculations to the basic salary according to the norm;

Social insurance contributions as a percentage of the sum of two values ​​(basic and additional salary according to the norm);

Costs for the maintenance and operation of machinery and equipment are calculated at estimated rates (expenses) per hour of operation of the equipment and the amount of normalized operating time of the equipment, but with their subsequent calculation to the amount of the basic salary according to the norm;

General production and general economic expenses to the sum of two indicators according to the norm (salaries and expenses for the maintenance and operation of machinery and equipment). A simplified method for assessing work in progress is also used: the amount of wages is not calculated by operation, but takes the average 50% of the full payment of the workshop in which the unfinished product is located, and for previous workshops - the full payment.

Inventory of work in progress is carried out by shop inventory commissions, which include employees of the dispatch bureau, accounting department, etc. site masters. The inventory results are documented in an act in which the balances of work in progress are reflected by parts, assemblies and stages (operations) of their processing. The inventory report of work in progress is drawn up for suitable parts, assemblies, etc.

Acts of inventory of work in progress are transferred to the production group of the accounting department, where they are processed, i.e., they draw up comparison sheets for discrepancies, if any, evaluate the actual balances of work in progress, regulate the identified surpluses and shortages of work in progress with appropriate entries in the accounting registers. In practice, these calculations are performed by groups or types of products in costing sheets or in sheets of analytical production accounting,

The cost of work in progress does not include losses from defects and the cost of wear and tear on special-purpose tools. These costs are attributed only to the production of finished products. If defective losses relate to a specific order that is not completed by the end of the month, they are included in the cost of work in progress.

The above describes the procedure for assessing work in progress in large-scale and mass production. In the extractive industries, when calculating the cost of manufactured products, work in progress is not taken into account. In those industries in which the cost of work in progress is an insignificant amount in relation to the cost of production (in light and other industries), it is assessed according to a reduced range of costing items, i.e. they do not include factory overhead costs, and sometimes shop costs .

Features of analytical accounting of main production and calculation of product costs using the normative method

Analytical accounting for account 20 “Main production” using the standard method is kept in the production accounting sheet.

The line “Work in progress at the beginning of the month” is filled out according to data from a similar statement for the previous month.

The amount of changes in the norms of work in progress increases the standard costs of the current month if the standards change downward, therefore, when preparing the reporting calculation, this amount is included in the cost of production with a plus sign.

Work in progress at the end of the month is periodically (sometimes once a quarter) calculated based on actual availability (USE inventory and standard cost data); production output is also assessed based on standard cost. Therefore, the work in progress standard at the beginning of the month plus the costs of the reporting month minus production and write-offs must always be equal to the work in progress at the standard cost at the end of the month. Such a coincidence of the theoretically derived residual with the actual data should be considered normal. However, there are often discrepancies among enterprises. If we exclude from the discrepancies the shortages and surpluses identified by the inventory of work in progress, then discrepancies will remain due to incorrect accounting of deviations, including incorrect documentation of deviations (for example, the replacement of materials was not properly documented), material was issued for correction of defects without proper assessment in the document, orders were issued for work that was practically not carried out (postscripts), etc.

After the costs of norms and deviations from norms are recorded in the production accounting sheet, the cost of marketable products is calculated.

The cost of manufactured commercial products according to standards is calculated by multiplying the cost rate according to standard calculation by the quantity of output of products or groups of products. To determine the actual cost of manufactured products, it is necessary to determine the share of changes in standards and deviations from standards that fall on these products.

There are two options here:

1) changes in standards and deviations from standards are attributed to manufactured products and to work in progress at the end of the month in proportion to standard costs;

2) changes in standards and deviations from standards are attributed entirely to manufactured products, and work in progress at the end of the month is calculated at standard cost.

In industries with a long technological cycle, as a rule, carry-over remains of work in progress occupy a large share in relation to manufactured products, therefore changes in norms and deviations from norms in this case are included in gross output.

To do this, calculate indices of changes in norms and deviations from norms by dividing the amount of deviation or change by the amount of costs with the balance according to the norms (work in progress at the beginning of the month plus costs for the month).

Indices can be calculated as coefficients or as percentages. Let us present indices calculated as percentages of the amounts of changes and the amounts of deviations from the norms to the amounts of costs according to the norms. For example, for the article “Basic materials” the change index will be 0.242%

The planned cost reflects the average norms planned for the year, therefore planned costing is less preferable for monitoring the costs incurred at the moment.

In practice, exceptions are allowed. Thus, at enterprises in the rubber, footwear, knitwear and other industries, where standards do not change or change slightly during the year, instead of standard calculations, planned calculations are used for current control over production costs. In addition, they are used to account for deviations in individual and small-scale production and in construction.

In these industries, it is difficult to compile standard cost estimates due to the uniqueness of the products. Changes in norms in these industries are taken into account as deviations from norms. Planned (estimated) calculations are not recalculated until the end of the order or the end of construction.

Accounting for finished products

Products that have passed all stages of technical processing and meet established standards or specifications and are delivered to the warehouse are called finished products.

The delivery of products from production to the warehouse is documented with invoices, which are issued in the workshops in duplicate. One copy is handed over to the storekeeper, and the other with a receipt for acceptance of the products remains in the workshop.

In the accounting department, on the basis of delivery notes, cumulative statements of finished product output for the month are maintained.

The production cost of finished products by type of product or order is determined according to the analytical accounting data of the main production. The identified cost amounts for each type of product (order) are entered in the finished product release sheet, and then all these amounts are added up and the actual cost of the entire output is obtained. After this, the amount of deviations of the actual cost from the planned one (savings or overruns) is established both by type of product and for the entire output as a whole.

To reconcile analytical accounting data for account 20 “Main production” with synthetic accounts, the cost of marketable products is calculated in table No. 3 of journal order No. 10.

The basis for calculating the cost of marketable products is the final data on the debit of accounts 20 “Main production” and “Transportation and procurement expenses”. They are transferred to the first line of the calculation. Then record the amount of adjustments under the article “Production costs associated with irreparable defective products and the cost of valuable waste.” After recording the amounts of adjustments, record the cost of work in progress at the beginning and end of the month and calculate the actual cost of commodity output of the main production.

According to the release sheet, verified with the calculation of the cost of marketable products, entries are made in the journal order No. 10/1 on the credit of account 20 “Main production” in correspondence with the debit of account 40 “Finished products”. In addition, in our example, the mechanical repair shop performed major repairs and tool manufacturing.

If necessary, to summarize information about manufactured products, works delivered to customers and services provided for the reporting period, as well as to identify deviations in the actual production cost of these products, works, services from the standard (planned) cost, use account 37 “Output of products (works, services) "

This chapter does not discuss the application of this account.

Account 37 “Output of products (works, services)” is active-passive, has no balance, as it is closed monthly, and is used to identify deviations of actual costs from the standard (planned) cost of products produced, services rendered, and work performed. The debit of the account reflects the actual production cost in correspondence with accounts: 20 “Main production”, 23 “Auxiliary production”, etc.; for a loan - standard (planned) cost. If the actual cost is determined at the end of the month, then according to the standard cost - during the month, as products are produced, services are provided, work is completed, their volume is written off in correspondence with accounts 40 “Finished products”, 45 “Goods shipped”, 46 “Sales” . Deviations as the difference between turnover: a) are reversed if standard costs are higher than actual costs (Dt inc. 40, 45, 46, Kt inc. 37); b) supplemented by the entry (Dt count. 40, 45, 46, (From count 37). 

The enterprise independently decides to use account 37, since in fact the same role is played by account 40 “Finished products”.

So, having considered the topic “Accounting for production costs and calculating production costs”, it should be noted that regardless of the types of ownership (state, private, mixed), organizational and legal forms (joint stock, leased, limited liability company, etc.) or type activities (production of consumer goods, mechanical engineering, metallurgy, etc.), each enterprise focuses primarily on the choice of production process. In the production process, conditions are created for a further increase in profitability, or through it the enterprise comes to bankruptcy (insolvency). Therefore, careful accounting of costs, monitoring compliance with consumption standards, timely repair work, marketing services, competent technical and economic management of the enterprise are ways to achieve the necessary operating results, which is facilitated by accounting (accounting) information. | |

In accordance with PBU 10/99organization expenses- this is a decrease in economic benefits as a result of the disposal of assets and (or) the occurrence of liabilities, leading to a decrease in the capital of the organization, in addition to a decrease in contributions by decision of property owners (participants).

Costs are not included in the organization's expenseson capital and financial investments andnon-production costs:

For the acquisition and creation of non-current assets;

For contributions to the authorized capitals of other organizations, for the acquisition of shares and other securities (not for resale);

Transfer of funds for charitable purposes;

Under commission agreements and other agreements in favor of third parties;

In the order of prepayment and advances of inventories;

Repayment of loans and borrowings received by the organization.

All expenses of the organization, depending on the areas of its activities, are divided into expenses for ordinary activities and other expenses.

other expenses in the accounts for accounting for production and circulation costs are not taken into account, but are charged to the financial results accounts.

Expenses for ordinary activities- these are the costs of manufacturing and selling products, as well as performing work and providing services.

For the correct organization of accounting for production costs, their scientifically based classification is important, the basic principles of which are determined by separate regulations and guidelines for accounting.

In accounting, analysis and control, expenses included in the cost price are usually grouped according to a number of characteristics.

In relation to the technological process, production costs are divided into basic and overhead.

Under main costsIt is customary to understand costs directly caused by the production process. These include the cost of basic materials spent on production, process fuel, wages of production workers, costs of maintaining and operating machinery and equipment.

TO overhead costsAll costs associated with the management of production and the organization as a whole should be included: wages of the administrative and management staff of workshops and the enterprise, costs of fuel and electricity for heating and lighting of plant management premises and workshop buildings, etc.

Based on the nature of the relationship with production volume, they distinguishvariable and semi-fixed costs.Variable costs are directly related to production volume.

For example, the consumption of basic materials is directly related to the increase in production volume.

Conditionally fixed costs are not directly dependent on production growth. For example, general production costs may increase as production volume increases, but in unit cost they will decrease.

According to the method of inclusion in the cost of production, direct and indirect costs are distinguished.

Under direct expensesyou should understand the costs associated with the production of certain products or items. Based on primary documents, these costs can be included in the cost of specific products.

Indirect costs- these are the costs associated with the production of two or more products or products. To calculate the cost of production, indirect costs must be conditionally distributed between individual types of products.

Based on their role in the production process, costs are divided into production and non-production.

TO production costsinclude all expenses arising in an economic entity in the sphere of production. The total production costs areproduction cost products.

An organization's expenses are recognized in accounting if a number of conditions are met:

Expenses were made in accordance with the contract, the requirements of legislative and regulatory acts, and business customs;

The amount of expenditure can be determined;

There is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization.

Expenses are recognized in accounting regardless of the intention to receive revenue, and other income - and depending on the form of expenditure (cash, in kind, or otherwise).

Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds or other form of implementation.

Production costs are part of the organization's expenses for ordinary activities.

TO non-production expensesinclude expenses arising in the sphere of circulation if they are related to the sale of products. The totality of production and non-production expenses isfull cost products.

Dividing expenses intocosts in the main and auxiliary production shopsnecessary for the correct organization of accounting for production costs and calculation of product costs.

Grouping costs by elementbased on the principle of their participation in the formation of production costs. It reflects the type of expense, i.e. what is spent on production without indicating the purpose of the expense. element are called economically homogeneous costs, which at a given enterprise cannot be decomposed into individual components. The composition of production costs by economic elements is determined by the basic provisions on the composition of costs. In this case, the nomenclature or list of cost elements is the same for all organizations.

Material costs(minus the cost of return waste).

The cost of purchased raw materials and materials that are part of the manufactured product and form its basis;

Purchased semi-finished products;

Equipment repair costs;

Depreciation of tools and fixtures, inventory, instruments, laboratory equipment and other objects not related to fixed assets;

Purchased components and semi-finished products to be installed or modified at this enterprise;

Work of a production nature performed by third-party organizations and enterprises that are not related to the main type of activity. At the same time, services and works of a production nature include the performance of individual operations for the manufacture of products, processing of raw materials, materials, testing to determine the quality of products and consumed raw materials and supplies; transport services of third-party organizations for the transportation of goods within the enterprise; fuel of all types purchased from outside, purchased energy of all types;

Losses from a lack of material resources within the limits of natural loss.

The cost of material resources, which is reflected in the element “Material costs”, is determined based on the prices of their acquisition, commissions and transportation costs.

Costs associated with the delivery of material resources by transport and personnel of the organization must be included in the corresponding cost elements, i.e., depreciation, etc.

This element also reflects the cost of containers and packaging, except for wood, received from suppliers of material resources, minus the cost of containers at the price of possible use in cases where prices for them are set above the price of purchased resources. This item excludes costreturnable waste.They are understood as the remains of raw materials, materials, semi-finished products formed during the production process, which have lost completely or partially the consumer qualities of the original resource. Remains of material resources that are transferred to other workshops as full-fledged raw materials for the production of other types of products, and related products, the list of which is established by the relevant industry regulations, cannot be classified as returnable waste.

Returnable waste is assessed in different ways:

At a reduced price of raw materials, if the waste is used in the main production, but increased costs are required for the manufacture of products;

At current prices minus the costs of their collection and processing, if they are processed within the organization itself or sent externally;

At the full price of the raw materials, if they are sold externally for use as full-fledged raw materials.

Labor costs.For this element the following is reflected:

Expenses for remuneration of the main production personnel of the organization, including bonuses to workers and employees for production results, incentives and compensation payments;

Expenses for remuneration of non-staff employees engaged in core activities;

Payments of wages for work performed, calculated on the basis of piecework norms and prices, tariff rates and salaries;

The cost of products issued as payment in kind to workers engaged in agricultural production;

Allowances and additional payments to tariff rates and salaries, including for night work, combining professions, bonuses for production results;

The cost of utilities, food, and products provided to employees free of charge;

The cost of items issued to employees, including uniforms and uniforms;

Payment for regular and additional vacations;

Compensation for unused vacation, preferential hours for teenagers, breaks in work for nursing mothers;

Payment for time spent performing government duties;

One-time bonuses for length of service;

Payments according to regional coefficients;

Payment of study leaves;

Payment for forced absence;

Additional payments in case of loss of ability to work before actual earnings;

Additional payment for work on weekends and holidays, for overtime work;

The difference between salaries during the period of substitution;

Payment for downtime through no fault of the employee;

Payment for work under an employment agreement.

Contributions for social needs.This item includes:

Deductions according to established standards for state social insurance from labor costs included in the element “Labor expenses”;

Deductions for compulsory health insurance (applies only to those employees whose wages are included in the cost of production).

Depreciation of fixed assets.For this element the following is reflected:

The entire amount of depreciation (wear and tear), calculated on the basis of the book value of fixed production assets, including accelerated depreciation of their active part;

Depreciation charges for both own and leased fixed assets; organizations operating on lease terms,

Depreciation charges for fixed assets provided free of charge to public catering establishments that serve this workforce.

Other expenses. For this element the following are taken into account:

Payments for compulsory insurance of property accounted for as part of the organization’s production assets (can be separated from this element);

Rewards for inventions and innovation proposals;

Payment for work on product certification;

Travel expenses within the established norms;

Lifting;

Payment to third parties for fire and security guards;

Expenses for organized labor recruitment;

Costs for warranty repairs and maintenance;

Payment for communication services;

Rent payment (if individual fixed assets are rented);

Depreciation of intangible assets;

Deduction to reserves to cover the costs of repairing fixed assets.

At the same time, in organizations that do not create such a reserve, the costs of repairing fixed assets are included in production costs and the cost of production for the corresponding elements.

Grouping production costs by element is used to identify all production costs by type. It comes down to the summation of all qualitatively homogeneous costs, regardless of their location. It is technically easy to group costs element by element, since each cost group includes expenses related to the same element.

Grouping costs by costing items,unlike the previous grouping, it is not uniform for all organizations. In industry there is a standard nomenclature of costing items. This list of organizations, based on the characteristics of production and industry, can be changed at their discretion. The typical nomenclature of costing items includes the following items:

Raw materials and materials;

Returnable waste (subtracted);

Purchased products, semi-finished products, products (services) of a production nature from third-party organizations and enterprises;

Fuel and energy for technological purposes;

Wages of production workers;

Expenses for preparation and development of production;

General production expenses;

General running costs;

Losses from marriage;

Other production costs.

The summation of these costing items formsproduction cost of production;

Selling expenses.

The summation of all listed items formsfull cost of production.

Grouping costs by costing items is necessary to calculate the expected (or planned) and actual costs of products, works, services for all commercial products and their individual types, both for the business entity as a whole and for its divisions and workshops. In other words, this grouping of costs is needed to determine costs by where they arise. It allows the maximum share of production costs to be attributed directly to the cost of specific types of products.

This grouping is somewhat more difficult to implement. This is explained by the fact that each organization and industry has its own specific features in the formation of production costs. In individual industries, changes may be made to the standard grouping. Thus, if transport costs occupy a significant share in the cost of production, then it is allowed to allocate “Transportation and procurement costs” as an independent costing item.

Grouping of costs by elements and by costing items is carried out on the basis of the same primary documents. At the same time, grouping costs by element shows what is spent on the production of products, works and services, and comes down to a simple summation of homogeneous costs, regardless of their place of origin. Grouping costs by costing items involves combining heterogeneous costs according to their places of occurrence and areas of costs.

Accounting for material costs

In accounting, under the item “Raw materials”, they reflect the costs of labor items that form the basis of manufactured products; the cost of products for general industrial use and the cost of some auxiliary materials (for example, varnishes, paints, chemicals in mechanical engineering). In the mechanical engineering industries, in which specialization and cooperation are widely developed, a large share of the cost of production is occupied by the costs of purchased semi-finished products, components, and services of cooperative enterprises. In accounting, these values ​​are excluded from the article “Raw materials and supplies” and are shown under a separate article “Purchased products, semi-finished products and production services of third-party enterprises and organizations.” In calculations for individual types of products, the cost of consumed raw materials, materials, and semi-finished products is reflected both as a whole for the item and in the context of calculation groups or types of valuables consumed.

The consumption of raw materials, materials, semi-finished products for production is determined according to primary documents - limit cards and requirements. If materials released for production have not passed the first stage of processing, then the cost of such materials is not included in production costs.

For the cost of certain types of productsbasic materialscan be treated in two ways: direct and indirect.

Direct way Basic materials are included in the cost of certain types of products in those industries where it is known in advance what type of product and in what quantity the materials will be used.

Indirect method(more common) is used when different products can be made from the same material. There are several indirect distribution methods:

Regulatory (in mechanical engineering);

Proportional to the weight of the resulting product (in oil refining);

Coefficient (in chemistry and food industry).

Essence normative methodis as follows:

For each type of product per unit, material consumption standards are developed for each item number;

Determine the standard consumption of materials for the actual output of products. To do this, the consumption rate is multiplied by the actual production of products in physical terms;

The rate of consumption for production is compared with the material actually consumed and the percentage of savings or overconsumption is determined;

The found percentage is multiplied by the consumption rate for production for each type of product.

Example. Let's consider the procedure for including consumable materials in the cost of certain types of productsnormative method.

In the reporting month, material with item number 121516 was actually consumed in the amount of 810 kg, from which the following were produced: products A - 100 pcs.; products B - 150 pcs.; products B - 170 pcs.

The standard material consumption is accordingly: product A - 1.2 kg; product B - 1.7 kg; product B - 2.1 kg.

Solution. 1. Let us calculate the standard consumption of material of a given item number for the actual output of products: product A = 120 kg (1.2 kg x 100 pcs.), product B = 255 kg (1.7 kg x 150 pcs.),product B = 357 kg (2.1 kg x 170 pcs.)

Total 732 kg.

2. Let us determine the distribution coefficient of the consumed material:

3. Let's calculate the actual material consumption for each product: product A = 132.82 kg (120 kg x 1.106); product B = 282.23 kg (255 kg x 1.106); product B = 394.95 kg (357 kg x 1.106).

In practice, other methods of indirect distribution of basic materials by type of product are used, for example, coefficient.

Purchased semi-finished products and components are assigned to certain types of products directly according to the data of primary documents. They may bepicking lists.

Accounting for the costs of auxiliary materials is carried out basically in the same way as accounting for basic materials. However, the costs of auxiliary materials are most often included in the cost of production.in an indirect way.In practice, various methods of distributing auxiliary materials are used. In mechanical engineering, leather, knitting industries, distribution is made according to the standard method, in the textile industry - in proportion to the weight of processed raw materials.

The basic provisions for accounting, planning and calculation are recommended to be used for the distribution of auxiliary materials estimated rate per unit of production. The procedure for its calculation is as follows:

The consumption rate of auxiliary materials for technological purposes is established for each type of product;

The calculated rate is multiplied by the planned cost of materials and an estimated rate per unit of production is obtained;

The actual consumption of materials is distributed in proportion to the estimated rates.

At the end of the month, data on the consumption of raw materials, basic materials, semi-finished products, components, and auxiliary materials are systematized. Based on the data from primary documents, it is compiledmaterials distribution listin the context of synthetic and analytical accounts. It must include: cost account code, name or group of materials, consumption according to standards and deviations from standards. The data in this register is reflected in the firm accounting estimate. However, materials used for production must be written off at actual procurement costs. To do this, it is necessary to bring the materials written off for production to their actual cost, including in the costs the amount of transportation and procurement costs or deviations in the cost of material assets (% of TZR, deviations).

During the manufacturing process, products are formedtechnological waste, i.e., remnants of materials or semi-finished products that have lost completely or partially their physical or chemical properties (for example, shape, polymerity). Depending on the possibility of their use, waste is divided into returnable and irrecoverable.

TO returnable wasteinclude waste that can be used at the enterprise itself for the manufacture of main products, consumer goods, or sold externally (for example, in the form of scrap metal). TOirrecoverable wasteinclude waste that cannot be used in the production process (for example, due to low processing technology), or simply waste that disappears in the form of waste, drying or spraying.

Only returnable waste is reflected in accounting. When waste is used to manufacture consumer goods, it is valued at reduced prices. Waste received in workshops or delivered to a warehouse is valued at list prices for the source material. In other cases, waste is valued at the prices of its possible use.

The amount of losses from waste is estimated as the difference between their value at the prices of suitable raw materials and the price of their receipt or sale. The cost of returnable waste reduces the cost of raw materials and supplies, so the higher the assessment of incoming waste, the lower the cost of production.

In product cost calculations, consumed raw materials and materials are shown in two estimates: gross and net. Gross assessment - together with waste, net assessment - without waste.

Waste can be directly included in the cost of certain types of products if the enterprise has organized appropriate waste accounting by type of product. When indirectly distributing waste, the weight of the raw material used or its cost is taken into account.

The process of production is associated with consumption fuel and energy for technological purposes.In many industries they occupy a significant share in the cost of production. Based on this and taking into account their special role in the production process, the main provisions provide for their separation into an independent article. The same article reflects the costs of all types of fuel and energy for technological purposes directly used in the production process of manufacturing products. For example, in ferrous metallurgy this is fuel for iron smelting, electricity for electric furnaces, in the electric power industry - solid, liquid and gaseous fuel, water for the production of thermal energy.

Fuel and energy used to drive machines, mechanisms and other fixed assets are not included in these costs. These costs are reflected under another item - “Costs for maintenance and operation of equipment.” This division of expenses is of great practical importance for the correct calculation of product costs according to costing items.

Accounting for process fuel consumption is carried out at the places of its consumption (for example, in furnaces and units). Process fuel is included in the cost of production directly or indirectly, depending on the nature of production.

Direct distribution is carried out in industries with a predominance of physico-chemical and thermal processes of converting feedstock and materials into finished products. These are, as a rule, the industries of metallurgy, chemistry, thermal power engineering, etc.

When including fuel costs in the cost of production indirectly, different distribution bases can be used:

Standard fuel consumption in terms of the actual volume of manufactured products;

Weight of processed raw materials;

The number of machine hours worked.

Electricity consumption is determined directly from meter data. But if two or more products are simultaneously manufactured at one site, then an indirect method is used to distribute costs among costing objects. The distribution bases in this case can be:

The number of hours of operation of electrical mechanisms, taking into account their power;

Standard energy consumption;

Weight of raw materials consumed.

Costs for gas, steam, and compressed air are distributed similarly.

In those industries where several types of fuel and energy are used for production, a special method of allocating costs is used. In such cases, all fuel used is converted to conventional fuel. This calculation is necessary since the fuel used has different calorific value, and attributing the costs of each type of fuel to the cost of production complicates the calculation process.

Labor cost accounting

The concept of “labor costs” includes a number of costing items.

According to the article “Basic wages of production workers”reflect the wages of production workers and engineering and technical workers directly associated with and engaged in the manufacture of products. According to this article they show:

Payment for operations according to piecework rates and rates;

Time-based wages;

Additional payments for piecework and time-based bonus systems;

Additional payments to basic piece rates for deviations from normal production conditions.

Basic wages can be applied directly or indirectly to the cost of certain types of products.

Direct way The cost of production includes the basic wages of workers engaged in the manufacture of one type of product according to primary documents - work orders, production reports, route sheets. The same method of including basic wages in the cost of production occurs in the extractive industries.

The basic wages of temporary workers and auxiliary workers are included in the cost of certain types of productsindirectly.

Cost accounting for production organization and management

Expenses for organizing production and management, depending on the intended purpose, are divided into general production and general economic.

General production expenses include costs for the maintenance and operation of equipment (RSEO) and general shop expenses.

The costs of maintaining and operating equipment include:

Wages of equipment maintenance workers;

Contributions for social needs;

Current repair of equipment;

Operation of equipment (cost of lubricants and cleaning materials, consumed fuel, all types of energy, services of auxiliary production);

Equipment depreciation;

Other expenses.

Accounting for these expenses is carried out on the active collection and distribution account 25 “General production expenses”, subaccount 1 “Expenses for the maintenance and operation of machinery and equipment”.

On the debit of this sub-account, expenses for the maintenance and operation of machinery and equipment are collected during the month, and from the credit of the account, the collected expenses, after their distribution, are written off to production cost accounts.

An approximate list of operations for accounting for the costs of maintaining and operating machinery and equipment

Account 25, subaccount 1

Maintenance and operation costs w in and equipment are distributed between types of products and work in progress in proportion to estimated (normative) rates, calculated by multiplying the amount of estimated costs (per hour of equipment operation) by the number of machine hours worked by the equipment.

Example. Let's consider the distribution of costs for the maintenance and operation of equipment between types of products in proportion to the machine-hour coefficient.

RSEO according to the estimate is 20,000 rubles, in fact - 22,000 rubles.

In the reporting period, the following were produced: products A - 100 pcs.; products B - 150 pcs.; products B - 170 pcs.

Machine hours per one: product A - 1.0; product B - 1.5; product B - 1.3.

Solution .

1. Calculate the machine hours coefficient for manufactured products: product A = 100 (1.0 x 100 pcs.),

product B = 225 (1.5 x 159 pcs.),product B = 221 (1.3 x 170 pcs.)

Total 546

2. Let’s calculate the costs according to the estimate for manufactured products:

3. Calculate the cost distribution coefficient:

To 22,000 rub.

= . .

20,000 rub. , .

4. Let’s distribute the actual costs of maintaining and operating equipment by type of product:

product A - 4029 rub. (RUB 3,663 x 1.1);

product B - 9066 rub. (RUB 8,242 x 1.1);

product B - 8905 rub. (RUB 8,095 x 1.1).

Analytical accounting of RSEO is carried out for each workshop in the cost accounting sheets of the workshop.

In organizations with a shop production management structure, shop expenses are accounted for on account 25 “General production costs”, subaccount 2 “General shop expenses”.

Analytical accounting of these expenses is carried out in the same registers as RSEO, based on the standard nomenclature of items:

Depreciation of buildings, structures, equipment;

Current repairs of buildings and structures;

Tests, experiments and research;

Labor protection and other expenses.

In addition to those listed, shop expenses also include non-productive expenses; losses from downtime; losses from damage to material assets during storage in workshops; shortage of material assets and work in progress; other non-productive expenses.

During the month, the shop expenses of each shop are collected by debiting subaccount 25-2 “General shop expenses” from the credit of various accounts and at the end of the month are fully included in the production cost of products, works and services of the shops of the main and auxiliary production.

Example. Shop costs are indirect, therefore they are included in the cost of products, works and services by distribution. The most common method is to distribute this group of expenses in proportion to the basic wages of production workers.

Let's consider the procedure for distributing general shop expenses in proportion to the basic wages of production workers.

In the reporting period, general shop expenses were determined in the amount of 12,000 rubles. The basic wages of production workers were:

Solution.

for product A - 15,692 rubles; for product B - 23,538 rubles; for product B - RUB 28,770.

1. The amount of wages of workers engaged in the manufacture of the specified products is 68,000 rubles. (15,692 + 23,538 + 28,770). This value is the basis for the distribution of general shop expenses.

2. Distribution coefficient for general shop expenses:

3. The amount of general shop expenses attributable to: product A = 2629 rubles. (0.176 x 15,692 rub.);

for product B = 5024 rub. (0.176 x 28,770 rub.).

In some industries, shop costs are distributed between types of products in proportion to the amount of material costs, the consumption of machine time, or in another way.

TO general economicinclude expenses not directly related to the production process, but necessary in the management of the organization. They combine a whole range of expenses:

Costs of managing the organization;

General running costs;

Fees and deductions;

Factory overhead expenses.

TO expenses for managing the organizationinclude the salaries of the management apparatus; travel expenses; expenses for maintaining all types of security; office and postal expenses; social insurance contributions; entertainment expenses.

Entertainment expenses are related to the commercial activities of the organization. These include the costs of holding official receptions for representatives; transport provision for participants; visiting cultural and entertainment events; buffet service during negotiations.

Entertainment expenses are included in the cost of products, works and services within the approved estimates for the reporting year. The amount of entertainment expenses attributed to the cost of production (estimated and actual) should not exceed the established standard. The Tax Code of the Russian Federation sets the standard for entertainment expenses at 4% of wages for the reporting period.

The costs of managing an organization also include payment for consulting, information and audit services.

Part general expensesinclude expenses for maintaining other general plant personnel; depreciation of fixed assets; costs of maintenance and current repairs of buildings and structures for general plant purposes; costs associated with carrying out tests, experiments, research, and maintaining general plant laboratories; labor protection; personnel training; organized recruitment of labor.

Fees and deductions- These are taxes and other mandatory deductions and expenses paid by organizations.

TO factory overhead expensesinclude losses from downtime and damage to inventory items when stored in general plant warehouses; shortages of materials and finished products in factory warehouses; other non-productive expenses.

Accounting for general business expenses is carried out on the active collection and distribution account 26 “General business expenses.” The debit of the account records expenses related to general business expenses, and the credit reflects their write-off to cost accounts after distribution between types of products, works and services.

An approximate list of operations for accounting for general business expenses

General business expenses collected on the account are subject to distribution between types of products, works and services, as a rule, in proportion to the amount of the basic salary of production workers.

Analytical accounting of expenses is carried out in the general business expenses accounting sheet, entries in which are made on the basis of primary documents and accounting registers.

Organizations that account for production costs on the basis of reduced production costs use a different methodology for writing off general business expenses, the main feature of which is that semi-fixed general business expenses, which do not depend on the volume of production, are separated from production costs. At the end of each month they are fully attributed to the financial results from the sale of products. With this method, costing calculations are significantly simplified, since there is no need for a conditional distribution of costs between various products, finished products and work in progress.

Accounting for losses from defects and other unproductive expenses

Under manufacturing defectsunderstand products and semi-finished products that, due to non-compliance with standards or technical specifications, cannot be used for their intended purpose or require correction.

Depending on the nature of the defects discovered during technical acceptance, a distinction is made between final (irreparable) and correctable defects. TOfinal marriageinclude products and semi-finished products that cannot be used for their intended purpose, and their correction is technically impossible and economically impractical.A fixable marriageparts and assemblies are considered that, after modification, can be used for their intended purpose and this is economically justified.

According to the place of origin, marriage is divided into interior, discovered before the product is shipped to the consumer, and external, identified from consumers during assembly, installation or operation of the product.

Operational and technical accounting and control of product defects and losses from defects is carried out bytechnical control service,which draws up primary documents (acts, notices) regarding the final defect discovered in production, indicating the reasons and culprits. If products are rejected due to poor quality materials, special documents are drawn up to file claims with suppliers.

Methods for assessing rejected products depend on the degree of their suitability and the location of the defect. INcost of internal final defectinclude actual expenses for all costing items, with the exception of the items “Expenses for preparation and development of production”, “General business expenses”, “Losses from defects”, “Commercial expenses”. In order to simplify costing calculations in organizations with a large range of products and semi-finished products, rejected products can be assessed based on standard or planned costs.

Cost of internal correctable defectsform the costs of materials and wages for correcting defective products with the addition of the corresponding share of general production costs.

Cost of external defectsincludes the costs of correcting products from consumers, the production cost of ultimately rejected products, the costs of their dismantling, transportation and replacement.

The total amount of losses from defects is made up of the cost of completely rejected products, costs of correcting defects, costs in excess of established standards for warranty repairs, the cost of materials damaged during equipment adjustment, and semi-finished products in excess of technical standards. The cost of rejected products at the price of their possible use, deductions from those responsible for the defects and suppliers of substandard materials are excluded from the total amount of losses. The final amount of losses from defects is revealed in the collection and distribution account 28 “Defects in production”.

An approximate list of operations for accounting for losses from defects

Losses from defects are charged monthly to the cost of those types of products for which defects are detected. If losses from external defects were incurred on products of the previous reporting period, then they are written off as an increase in its cost in the month in which consumer complaints were received. If products are discontinued, then losses from external defects are distributed among all types of manufactured products according to the method established for the distribution of overhead costs.

The level of production costs is significantly influenced byoverhead costs, which include:

Losses from downtime due to internal production reasons;

Costs paid based on court decisions;

Payments to employees laid off due to layoffs due to the liquidation of the organization;

Losses from writing off the cost of missing and damaged valuables as production costs in the absence of culprits.

To account for and control unproductive expenses, accounts 25 “General production expenses” and 26 “General business expenses” are used. Unproductive expenses are collected by debiting the indicated accounts from the credit of accounts, shortages, and settlements. Some features include accounting and control of losses from full-day and intra-shift downtime. They are divided into downtime for internal reasons and downtime for external reasons. Downtimes due to internal production reasons that are not the fault of employees are recorded as entries in the debit of account 25. Losses due to external reasons that are not compensated by the culprits are reflected in account 91 “Other income and expenses.”

Accounting, evaluation and control of work in progress

Under unfinished industrial productionunderstand the backlogs that are being processed (parts, assemblies, assemblies), products that are not yet fully completed and have not undergone all technological operations.

Methods for accounting and control of work in progress depend on the type of production, the complexity and range of manufactured products, the procedure for storing interoperational backlogs and other features of the technology and organization of production.

In most economic entities, quantitative (operational) accounting and control of the movement of semi-finished products in production are entrusted toproduction and dispatch service.Accounting provides methodological guidance and control over the organization of operational accounting of the movement of work in progress, its safety, and verifies the accuracy of accounting using periodic inventory. Two methods of operational accounting of semi-finished products in production are widespread: detail-operational and detail-based.

At enterprises with a single, serial nature of production, in the manufacture of parts with high processing complexity, it is useddetailed operational accounting,allowing you to quickly check the processing of parts by operation. The movement of parts is controlled using route sheets, which reflect the availability and degree of readiness of individual parts within each production unit.

In mass production, where the process of manufacturing parts is short, parts are transferred from workshop to workshop or from site to site without intermediate control over processing operations. Fordetailed accountingmovement of semi-finished products, monthly statements, picking cards (specifications), and other accumulative documents are used. At the end of the month, the workshop or site draws up a report on the movement of parts in production (balance of parts), which contains data on their launch into production, receipt from other workshops and the central picking warehouse, delivery to the warehouse or other workshops, defective parts and balances at the beginning and end of the month.

The organization of accounting for work in progress depends on the option of consolidated accounting of production costs. Accounting for the movement of work in progress and semi-finished products can be carried out systematically, i.e. in accounting accounts, in two ways:semi-finished And unfinished.

The first method is used when semi-finished products and work in progress are transferred from workshop to workshop, bypassing warehouses.

In accounting, the entry on the movement of work in progress will be made in the valuation according to the subaccounts of account 20 “Main production”.

Example. Let's consider the procedure for reflecting in the accounting system of transactions related to the movement of semi-finished products through the main production workshops.

The organization does not use a warehouse for storing semi-finished products. The machining shop transferred semi-finished products worth 400,000 rubles to the assembly shop.

Solution . In the accounting accounts, the operation of transferring semi-finished products from workshop to workshop will be reflected as follows:

Second way is used in the case when the transfer of work in progress and semi-finished products from workshop to workshop is carried out through a warehouse. In accounting, the capitalization of semi-finished products of own production and their transfer to consumer workshops is reflected in active account 21 “Semi-finished products of own production.”

Example. Let's consider the procedure for reflecting in the accounting system of transactions for the movement of semi-finished products through workshops in the presence of a special warehouse. The machining shop delivered semi-finished products worth RUB 450,000 to the warehouse. The assembly shop received semi-finished products from the warehouse in the amount of 400,000 rubles.

Solution.

Business entities that do not systematically account for the movement of semi-finished products from shop to shop use the non-semi-finished option for accounting for production costs.

Monitoring the reality of the assessment of work in progress at the end of each month is of great importance, since the reliability of accounting and reporting data on product costs, financial results, and taxation of profits largely depends on the validity of the distribution of costs between finished products and work in progress.

The initial information for checking the composition and estimating work in progress using costing items issummary cost calculation indicatorsreleased products. Data on the cost of work in progress at the end of the month is verified with the final indicators of the statements of consolidated accounting of production costs for individual types of products, cost items and costing groups of materials.

Work-in-progress balances at enterprises with a single or individual nature of production are assessed at actual production costs. In industries with a serial and mass production nature, to simplify costing calculations, work in progress is assessed at standard or planned production costs. In this case, all deviations from production cost standards are written off to the cost of finished products.

In the textile industry, work in progress is valued at the cost of raw materials and materials. All processing costs, including labor costs for production workers, are charged entirely to the finished product.

In organizations that carry out cost accounting on the basis of the formation of reduced costs, the balances of work in progress are assessed at actual or standard planned costs without the share of semi-fixed expenses accounted for on account 26 “General expenses”.

Summary of production costs

Generalization of production costs is the final stage of production accounting. Its task is to summarize costs by elements and costing items, internal production units (shops, sections, teams), types or groups of products and use this data for subsequent control and preparation of annual and quarterly reporting on product costs.

The initial information for consolidated accounting and control of production costs is the development tables (statements) obtained as a result of processing primary documentation.distribution of expensesmaterials and labor costs, statements of general production and general expenses, depreciation of fixed and intangible assets.

An important step in summarizing production costs isdistribution among consumer workshops of the cost of services from auxiliary production workshops.To a large extent, these costs are charged to account 20 “Main production” (as direct costs). Indirect expenses are preliminarily collected in the debit of accounts 25 “General production expenses”, 26 “General expenses”. After distribution, the overwhelming majority of indirect expenses is written off to the debit of account 20. At the end of the month, the unreimbursed portion of losses from defects recorded on account 28 “Defects in production” is also included in the debit of this account.

Consolidated accounting costs in analytical accounting accountscarried out for certain types of products. At large and medium-sized enterprises, it is maintained in turnover sheets in the context of individual workshops or processing stages, at small enterprises - with a non-shop structure - for the organization as a whole.

Methods for summarizing costs in analytical accounting depend on the type of production, the range of products and the method of accounting and calculating the cost of production. With the journal-order form of accounting, the final stage of the accounting generalization of production costs for the enterprise as a whole is carried out monthly in the journal-order No. 10, in which the systematization of production costs is carried out by element. In the same register, the cost of finished products is calculated according to costing items.

In a separate register (magazine order No. 10/1) data on non-production expenses is systematized. At the end of the month, the total data from order journals No. 10 and 10/1 are reflected in the General Ledger.

In the conditions of computer processing of information, a consolidated turnover sheet is used for account 20 “Main production”, which reflects actual data on the cost of production by accounting objects, elements and costing items, the share of manufacturing workshops and the enterprise as a whole. At the same time, in organizations that apply the normative method (in Western accounting - “standard cost”), the registers of consolidated accounting of production costs reflect the standard cost of manufactured products, changes in norms and deviations from norms.

Consolidated accounting of production costs can be carried out in two ways. First -semi-finished- with reflection in the accounting system of the cost of semi-finished products of own production when they are transferred from one workshop to another in accordance with the technological route of processing. Second -unfinished- without reflecting in system accounting the cost of semi-finished products of own production when transferring them from workshop to workshop or to a warehouse of semi-finished products.

At semi-finishedIn this option, the costs of each workshop consist of its own expenses and the costs of previous workshops, reflected under the complex item “Semi-finished products of own production.” In this regard, in order to calculate the cost of finished products and prepare reports, it is necessary to exclude intra-factory turnover and decompose the complex article “Semi-finished products of own production” into its individual components (raw materials, labor costs for production workers, general production expenses, etc.).

In addition, with the current accounting of the movement of semi-finished products at standard or planned cost or at wholesale or in-house settlement prices, it becomes necessary to bring the assessment of semi-finished products to the actual cost. Only as an exception, in certain industries (for example, textile and meat), semi-finished products of own production are included in the calculation of subsequent processing products at current wholesale prices.

At unsemi-finishedIn this option, production costs are taken into account at the place of their occurrence before the finished product is delivered to the warehouse. Consequently, semi-finished products transferred to other workshops continue to be listed in system accounting as part of the work in progress balances of manufacturing shops. As a result, accounting data on costs in work in progress for individual workshops usually do not correspond to the actual availability of semi-finished products in physical terms according to their operational quantitative accounting.

Features of cost accounting and calculation of the cost of products and services of auxiliary production shops

Auxiliary production supplies the main production with water, steam, electricity, transport and other services.

The workshops of auxiliary production include transport, repair (mechanical, construction), tool, packaging, etc.

Accounting for the costs of auxiliary production shops is carried out on the active synthetic account 23 “Auxiliary production”. In the debit of the specified account, during the month all costs incurred in this group of workshops are collected in correspondence with the credit of the accounts:

10 “Materials” - for the cost of materials consumed to provide services and manufacture products;

70 “Settlements with personnel for wages” - for the amount of accrued wages for workers engaged in the manufacture of products and provision of services;

69 “Calculations for social insurance and security” - for the amount of accrued single social tax from workers’ wages;

21 “Semi-finished products of own production” - for the cost of consumed, spent for the manufacture of products, provision of services by workshops of auxiliary production, etc.;

25 “General production expenses” - for the amount of general production expenses of the reporting month.

There are simple and complex auxiliary production.Simple auxiliary production (energy shops, compressor and steam boiler shops, etc.) are characterized by a short production cycle, carried out in one technological process, and the production of one type of product. Accounting for production costs in this group of auxiliary productions is carried out according to a simplified nomenclature of cost items. The unit cost of production is determined by dividing the total cost by the volume of output:

Unit cost _ _Amount of expenses (rub -) _

Production volumes Volume of products produced (physical indicators)

Complex auxiliary production (tool, repair, transport, etc.) perform various types of work and services in two or more technological stages. Accounting for production costs in this group of workshops is carried out according to costing items in the context of types of products and work for each order separately.

A feature of the work of auxiliary production shops is the provision of mutual (counter) services (products). These services are most often priced atplanned workshop costor the actual cost of the previous month. Services provided to the main production and plant management as a whole are assessed atactual workshop cost.

General business expenses are not included in the cost of products, works and services consumed by internal divisions of the organization.

The actual cost of products, works and services of auxiliary production workshops is written off from the credit of account 23 “Auxiliary production” to the debit of the accounts of consumer workshops.

An approximate list of cost accounting operations in auxiliary production shops

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

The cost of production is the most important indicator of the performance of an economic entity. Calculation of the unit cost of products, works and services and all products sold is carried out as a result of calculation.

Costing - a method of grouping costs, their generalization, and calculating the cost of accounting objects. In relation to the time of implementation of the business process, planned, normative and reporting calculations are distinguished.Planned calculationscompiled before the start of the reporting period. With their help, the average cost of products, works and services for the planned period is determined. In these calculations, the amount of material and labor costs for the production of the planned volume of products is calculated. Planned calculations are compiled on the basis of progressive planned expenditure rates and other planned indicators for the reporting period.

A type of planned costing is estimated They are compiled for one-time products or work and are used to determine prices and settlements with customers.

Standard calculationsare calculated based on current standards of material, labor and other costs(current norms) for the reporting period. Current standards reflect the production capabilities of an economic entity at a given stage of its work.

Calculations compiled after the completion of business processes are called actual, or reporting. Their purpose is to determine the actual cost of products, work and services performed. In this case, accounting data on actual production costs and the quantity of products, works and services produced is used.

Based on the volume of costs included in the calculation, a distinction is made between production and full cost calculations.

IN production cost calculationscosts incurred in production are reflected.

Full cost calculationsdiffer from production cost calculations by the amount of costs associated with selling products.

Industrial enterprises use various methods of accounting for production costs and calculating production costs.

Process-by-process (simple) methodaccounting for production costs and calculating the cost of production is used in the mining industry, at power plants, etc. The features of this type of production are the limited range of products and the absence (insignificant amount) of work in progress. With this cost accounting method, all costs are direct, which means there is no need to distribute costs between released finished products and work in progress balances. The production cost per unit of output is determined by dividing the costs by the number of products produced.

Custom methodaccounting for production costs and calculating production costs is used in single (custom) production. This method is also used in enterprises with other types of production, for example, when carrying out repair work. With the order-by-order method of accounting for production costs, a certain procedure for accounting for costs and calculating the cost of products, works and services applies (Fig. 13.1). With the order-by-order method, the object of accounting and costing is a production order, which means a product, small series of identical products or individual types of work. To track costs for each order, an analytical account is opened. Direct costs are taken into account for each order on the basis of primary documents in the card for recording production costs for orders.

Rice. 13.1. Custom method of accounting for production costs and calculating production costs

Card for recording production costs by orders

Indirect costs are taken into account in special registers and then distributed between individual orders in accordance with the method approved by the organization's accounting policy (Fig. 13.1).

Reporting costing with the order-by-order method is calculated after the order is completed and does not coincide with the time of preparation of interim financial statements. All costs for the manufacture of products, works and services are taken into account as part of work in progress until the order is completed. When an order is partially released, it is assessed in a conditional valuation (estimated cost, actual cost of previously completed orders, etc.).

Transverse methodaccounting for production costs and calculating product costs is used in industries with sequential processing of raw materials in several stages. Under redistribution understand the independent phase of processing raw materials, as a result of which semi-finished products of our own production are obtained. Semi-finished products of our own production can be further processed in subsequent stages or transferred to other business entities.

The cross-cutting method is used at enterprises of ferrous metallurgy, textile industry, and woodworking.

Accounting for production costs is carried out for each stage separately. Depending on the chosen option for consolidated production cost accounting, a distinction is made between semi-finished and unfinished versions of the incremental cost accounting method.

At unfinished versionThe cross-cutting method of cost accounting has a certain procedure for reflecting information on the movement of production costs (Fig. 13.2).

Rice. 13.2. Transverse method (non-semi-finished version)

In the non-semi-finished version of the step-by-step method, only own costs are taken into account for each step. The movement of semi-finished products of own production is not reflected in the accounting system. The cost of semi-finished products for each processing stage is not calculated; only the cost of the finished product is calculated. The cost of consumed raw materials is included in the cost of semi-finished products only for reprocessing.

Production costs in the accounting system for the unfinished version are reflected in the following order (Diagram 13.1).

Example. Let's consider the calculation of the actual cost of manufactured finished products using the non-semi-finished version of the step-by-step method of accounting for production costs.

The actual output of finished products amounted to 250 pieces. The product manufacturing process is carried out in three stages. In the first stage of production, materials in the amount of 7,000 rubles were spent on the production of products. The cost of processing materials by processing was:

Stage I - 10,000 rubles;

Stage II - 12,000 rubles;

III stage - 8000 rub.

Scheme 13.1. Accounting for production costs for the non-semi-finished version

2. The actual costs for the production of finished products amounted to 37,000 rubles. (17,000 + 12,000 + 8000).

3. The cost per unit of finished products produced was

At semi-finished versionIn the step-by-step method, the cost of finished products is determined by summing up the cost of semi-finished products from previous stages and the costs of the last stage. Thus, the same costs in the cost of semi-finished products are repeated several times (intra-factory turnover).

When calculating costs for the enterprise as a whole, intra-plant turnover must be excluded (Fig. 13.3).

Accounting for production costs in the system of accounting accounts for the semi-finished version is carried out in the following order (Diagram 13.2).

Scheme 13.2. Accounting for production costs with a semi-finished version (transfer method)

Rice. 13.3. Transverse method (semi-finished version)

Let's look at an example calculating the actual cost of manufactured finished products with a semi-finished version of the cross-production method of accounting for production costs, using digital data from the previous example.

2. Actual production costs in synthetic accounting will be 83,000 rubles. (17,000 + 29,000 + 37,000), where intra-factory turnover is 46,000 rubles. (17,000 + 29,000).

Normative methodaccounting for production costs and calculating product costs is used in manufacturing industries with mass and serial types of production that produce complex products. This method is based on accounting for individual types of costs according to current standards, on the basis of which standard calculations are compiled. Separately, operational accounting of deviations of actual costs from current standards is carried out according to the places of their occurrence, the reasons and those responsible for their formation. A systematic review of current standards is carried out, reflected in accounting aschange in norms.Current cost standards may change as a result of the introduction of various organizational and technical measures. Organizations determine the impact of changes in standards on product costs.

The actual cost of production is determined by the following formula:

Solution.

1. Let’s calculate the cost of semi-finished products for each processing stage:

Z f = Z ± O ± I,

fn'

where Зф - actual costs; Z n - standard costs; O - the magnitude of deviations from the norm; I is the magnitude of changes in norms.

With the standard method of cost accounting, standard calculations are compiled on the basis of current cost standards for direct costs in effect at the beginning of the month, and quarterly estimates of costs for production maintenance and management. In industries with an established technological process, planned calculations can be used instead of standard ones. Regulatory (planned) calculations are developed by a special unit of the organization (regulatory bureau or group) based on norms and standards. The same division accumulates information about changes in current standards, calculates and analyzes deviations from current standards.

Changes in standards are associated with the introduction of new equipment and technologies, reduction of technological operations, increased labor productivity, and replacement of expensive materials with cheaper ones. Changes to standards are documented in special documents -notifications about changes in standards,which indicate the reasons and culprits for changes, old and new standards, cost items, numbers of workshops, operations, products. New standards are most often introduced on the 1st day of the reporting month.

Systematization of information about changes in standards is carried out on the basis of a classifier of reasons for changes in standards. Data on changes in standards is accumulated for each product. At the end of the reporting period (month), the standard calculations are adjusted based on the final data on changes in standards.

Work in progress is assessed according to the standards at the beginning of the month, therefore the balances of work in progress, calculated at the end of the month according to the standards of the reporting month, have to be recalculated at the beginning of the next month according to the standards that will be in force in the coming month. Recalculation of work in progress balances is possible in two ways.

Method of direct detailed recalculation.In this case, operational accounting or inventory data on the balances of parts and assemblies are multiplied by the amount of changes in standards.

At index methodthe backlog of work in progress is recalculated according to costing items. For these purposes, a special register is compiled.

Conversion sheet for work in progress balances for product A-820 at the beginning of the month

A distinctive feature of the normative method is the ability to carry out current and preliminary control over costs. Control is carried out based on the use of two groups of documents. The first group of documents reflects the costs of raw materials, materials, wages and other costs within the established standards (limit cards, route sheets, work orders).

The second group of documents (signal) documents expenses incurred in excess of current standards. Signal documents before the release of material assets, payroll and other expenses are signed by persons who are entrusted with monitoring the progress of the production process. They contain codes for the reasons and culprits of deviations from the norms. Deviations from current cost standards according to their content are divided into negative, positive and conditional.

Negative deviations- this is an overrun (exceeding) of costs compared to established standards, which indicates violations in the technological process, in the organization and management of production. For example, overconsumption of materials, semi-finished products, replacement of materials, etc. lead to an increase in production costs.

Positive deviationsare associated with the implementation of measures to improve the production process and reduce costs (rational consumption of materials, introduction of more productive equipment, etc.).

Conditional deviations(negative and positive) are associated with differences in the methodology for compiling standard and estimated calculations. Standard calculations do not include a number of expenses provided for in the estimates (losses from defects).

Based on the nature of the design, deviations are distinguished between documented, calculated, and unaccounted for.

Documented deviationsare drawn up with signaling documentation, as a rule, before the moment of transactions (signal requirements).

Estimated deviations- these are deviations for indirect costs, determined at the end of the month by comparing actual costs with costs provided for in the estimate.

Unaccounted deviationsare associated with shortcomings in the organization of primary accounting and documentation of transactions involving the consumption of raw materials, materials, semi-finished products, wages and other expenses.

Based on the method of inclusion in the cost of certain types of products, deviations are distinguished between direct and indirect.

Direct deviationsare determined based on data from signal documents and are included directly in the cost of certain types of products.

Indirect deviations- these are most often calculated unaccounted deviations included in the cost of individual types of products through distribution.

Accounting for deviations from norms is carried out by places of occurrence, causes and types of products.

The normative method of accounting for production costs and calculating the cost of production can be used both for operational control of costs by accounting for costs according to norms, deviations and their changes, and for calculating the cost of production.

Direct costing is a method for calculating the reduced cost of production. With this method, all production costs are divided into variable and fixed. Variable costs include production and technological costs, and constant (periodic) costs include costs associated with the organization of production and management. Periodic expenses include part of general production and general business expenses.

Variable costs are included in the production cost of products, and fixed costs are included in the full cost.

The direct costing method can be used at enterprises in various industries to manage product costs. Based on information about fixed and variable production costs and revenue from sales of products, income and expense reports are compiled both for the organization as a whole and for its structural divisions.

(Materials are based on: Guseva T. M., Sheina T. N. Self-instruction manual on accounting: textbook. - 2nd ed. - M.: Prospekt, 2009)

STAROOSKOL TECHNOLOGICAL INSTITUTE

MOSCOW STATE INSTITUTE

STEEL AND ALLOYS

TECHNICAL UNIVERSITY

Department of Economic Analysis, Finance and Audit

COURSE WORK

In the discipline "Accounting"

“Accounting for production costs and calculating production costs”

Group EF-08-3D Grade book no. 080007

Speciality Financier

Head of work Ilyicheva Elena Vyacheslavovna

Course work is protected___________assessment_____

Members of the commission_______________

Stary Oskol

Introduction

1. Organization of cost accounting and calculation of the cost of products (works, services)

1.1 Basic principles and tasks of cost accounting and calculating the cost of products (works, services)

1.2 Types of production and their impact on the organization of cost accounting and calculation of the cost of products (goods, services)

2. Classification and general scheme for cost accounting and calculation of the cost of products (works, services)

2.1 Classification of costs and its impact on the formation of the cost of products (works, services)

2.2 General scheme for cost accounting and calculating the cost of products (works, services)

Conclusion

List of sources used

Introduction

In the context of the transition to a market economic system, the cost of production is one of the main qualitative indicators of the activities of business entities and their structural divisions. Financial results (profit or loss), the rate of expansion of production, and the financial condition of business entities depend on the level of cost.

Optimizing profits requires constant analysis of not only external factors, such as price, demand, market conditions, but also internal ones - the formation of production costs and the level of profitability.

Reducing costs is the most important factor in the development of the economy of a business entity, the basis for measuring income and expenses. The cost of products, works and services is understood as the costs of all types of resources expressed in monetary terms.

The composition of costs included in the cost of production, cost calculation is determined in accordance with industry guidelines for accounting, planning and state standards, and calculation methods are determined by business entities themselves.

The basis for the development and implementation of management decisions is the relevant information about the state of affairs in a particular area of ​​the organization’s activities at a specific point in time. Thus, data on accounting for production (circulation) costs and calculating the cost of products (works, services) are an important means of identifying production reserves, constantly monitoring the use of material, labor and financial resources in order to increase the profitability of production. This determines that the area of ​​production (circulation) costs and calculating the cost of products (works, services) occupies the most important place in the organization’s system.

The construction of production cost accounting and the choice of methods for calculating the cost of products (works, services) largely depend on the characteristics of the industry, the type and type of production, the nature of its organization and technological process, the variety of products produced, work performed and services provided, mass production, objects of calculation , organizational structure and other conditions.

All costs incurred by the organization that are directly related to the production and sale of products, determined by the technology and organization of production, are subject to reflection in the accounting of production costs.

The purpose of the course work is to study and consider accounting for production costs and calculating production costs.

Achieving this goal requires solving the following tasks:

1) consideration of the organization of cost accounting and calculation of product costs;

2) consideration of the classification and general scheme of cost accounting and calculation of product costs.

The methodological basis for writing a course work is the work of such authors as Kerimov V.E., Kondrakov N.P., Savitskaya G.V. and some others.

1. Organization of cost accountingand calculating the cost of products (works, services)

1.1 Basic principles and tasks of cost accounting and calculating the cost of products (works, services)

Each enterprise, before starting its production, determines how much profit it can receive. The profit of an enterprise depends mainly on the price of the product and the costs of its production.

The price of products on the market is a consequence of the interaction of supply and demand. Under the influence of the laws of market pricing, in conditions of free competition, the price of products cannot be higher or lower at the request of the manufacturer or buyer - it is automatically equalized. Another thing is the costs that form the cost of production. They can increase or decrease depending on the volume of consumed labor and material resources, the level of technology, the organization of production and other factors. Consequently, the manufacturer has many cost-cutting levers that it can use with skillful management.

The main directions for reducing production costs are increasing labor productivity and saving consumed resources based on the achievements of scientific and technological progress. It is also important to manage the process of formation of product costs, and above all, strict accounting of production costs and operational control over the economical and rational use of material, labor and financial resources, strengthening the fight against mismanagement and waste. The main objectives of production cost accounting are:

Timely and correct reflection of actual production costs for relevant items;

Providing information for operational control over the use of production resources and comparison with existing norms, standards and estimates;

Identification of reserves for reducing production costs, preventing unproductive expenses and losses;

Determining the performance results of each structural unit of the organization, etc.

To carry out these tasks in enterprises, cost accounting must be organized in compliance with the following basic principles:

Consistency of cost accounting indicators with planned indicators;

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

Grouping and reflection of costs by production divisions, types of products, elements and expense items;

Coordination of cost accounting objects with costing objects;

Ensuring separate reflection of production costs according to current standards and deviations from them;

Expanding the composition of costs attributable to the cost of production on a direct basis;

Maximum approximation of the methodology and organization of cost accounting to international standards, etc.

An integral part of an organization's production accounting is the calculation of the cost of products (works, services). Calculation is a set of techniques and methods that ensure the calculation of the cost of production products (works, services).

The basis of calculation is the calculation procedure.

Costing is a method of calculating (a set of calculation procedures) the cost of a unit of a product (work, service).

Using calculation, the cost of various accounting objects is determined: fixed assets, intangible assets, acquired material resources, products produced and sold, work performed, services provided, etc. It is the basis for the monetary valuation of the corresponding accounting objects.

Calculation data is used to manage product costs, control their level, identify reserves for reducing material, labor and financial resources and set prices for products.

The process of calculating product costs at enterprises consists mainly of the following stages:

Collection, grouping and detailing of primary costs in the context of costing items for cost accounting and costing objects;

Determination of the cost of the final marriage;

Assessment of production waste and by-products;

Assessment of work in progress;

Calculation of unit cost of production. Costing work at enterprises is organized in accordance with the general methodology for planning and accounting for costs of production and sales of products. It requires adherence to general principles that ensure methodological unity in calculating product costs and the possibility of using calculation data to analyze and evaluate the work of both the entire enterprise and its individual intra-production units.

General principles of calculation work:

Scientifically based classification of production costs;

Establishment of cost accounting objects, costing objects and costing units;

Selecting methods for distributing indirect costs;

Distribution of costs by periods;

Selecting methods for calculating the cost of a costing unit, etc.

These general principles are specified at individual enterprises taking into account the specifics of the industry and the characteristics of production.

The main tasks of calculation in enterprises:

Reliable calculation of the actual unit cost of certain types of products, works, services;

Control over the cost level and compliance with current norms and cost standards;

Determination of product profitability and factors influencing its level;

Assessing the efficiency of the enterprise and individual intra-production structures (productions, workshops, sections, teams) by comparing costs with results;

Identification and use of reserves for reducing production costs, etc.

1.2 Types of production and their impact on the organization of cost accounting and calculation of the cost of products (goods, services)

The organization of production accounting at enterprises mainly depends on the technology and organization of production, the nature of the products, management structure and other factors that predetermine the processes of documenting business transactions, their systematization, generalization and reflection, maintaining synthetic and analytical accounting, delimitation and distribution of costs between work in progress and finished products, etc.

Depending on the nature of the technological process, all production in the most general form can be divided into mining and processing.

To the mining include industries in which natural raw materials are extracted by extracting them from the bowels of the earth. In such industries there are no costs of raw materials and basic materials for the resulting product. Most extractive industries are characterized by a relatively short duration of production, one process stage, and the absence of an intermediate product - semi-finished products of their own production, so there is no work in progress or it is insignificant. These industries produce relatively simple products and in large quantities. The peculiarities of extractive industries predetermine the analytical accounting of costs and the calculation of product costs. Thus, production costs are taken into account for the process as a whole, subdividing in analytical accounting by workshops, production sites, and, if necessary, also by type of work performed. All costs of the reporting period for established items are fully and directly attributed to the quantity of homogeneous products produced, forming its cost.

Processing industries transform industrial and agricultural raw materials into finished products or semi-finished products. These industries produce relatively complex products. As a rule, they always have work in progress.

Enterprises in manufacturing industries process raw materials and materials by chemical or mechanical processing.

To the first view processing of raw materials includes production in which the finished product is obtained by sequential processing of raw materials at separate, technologically discontinuous stages, phases or processing stages, for example, the production of beer, canned food, etc. In such production, cost accounting is carried out not only for the process as a whole, but also according to individual technological stages (phases), and within them - according to the types of manufactured products. Accordingly, there is a need to calculate the cost of both the final finished product and semi-finished products - products of one or another process, for example, in brewing - malt and beer.

To the second type processing of raw materials refers to production in which the finished product is obtained by mechanical assembly of pre-manufactured individual parts, assemblies and other assembly connections. Examples of this type of production can be the production of trade and technological equipment, garments, shoes, various instruments and apparatus, etc. These types of production are characterized by the complexity of the technological process, a large range of components used and other features that affect the construction of production accounting, choosing objects for calculating costs and methods of calculating them.

The organization of production should be understood as a certain organization of labor, the arrangement of workers and equipment, the movement of materials and semi-finished products, the mutual coordination of work in individual areas of production and operations.

There are flow and non-flow organization of production.

The flow organization of production is the most perfect. With such an organization, all equipment and workplaces are installed along the way in the form of technological lines, and on each production line a full cycle of operations related to the processing of parts or the manufacture of a particular product is performed. Therefore, on each production line, the processing process ends with the release of parts or finished products.

With a flow organization, the main costs (material consumption, equipment depreciation, energy consumption, labor costs, etc.) can be taken into account for each production and automatic line, depending on the specific features of production.

On conveyor production lines with an established regulated rhythm of work, the production process is stable, and this simplifies the distribution of costs between finished products and work in progress: all costs of the reporting period are attributed to the production of finished products.

When not flowing In production organization, as a rule, a group arrangement of equipment is used. In this case, each group of equipment performs one or more operations that are not complete. Therefore, processed parts are, as necessary, transferred from one group of equipment to another, and often return to the same group of equipment several times, which leads to a significant increase in the duration of the production cycle and interoperational backlogs of work in progress.

Depending on the role that production plays in fulfilling the production program, it is divided into main and auxiliary.

To the main include production facilities that produce specialized products, for the production of which this enterprise was created. The products of the main industries are intended for external sales, and therefore they are of decisive importance for the economy of the enterprise. The main production, for example, in the baking industry includes baking bread, in the canning industry - the production of canned food, in the brewing industry - beer, etc.

Auxiliary production ensure the normal operation of main industries by providing them with a certain type of service or performing work. Thus, in auxiliary industries for the needs of main production, for example, devices, models, electricity, compressed air, cold, steam can be produced, equipment can be repaired, containers can be manufactured, etc.

The separation of main and auxiliary production allows you to separately account for costs on separate accounts: account 20 “Main production” and account 23 “Auxiliary production”.

Enterprises may also have non-industrial production and facilities (housing and communal services, kindergartens, nurseries, etc.). But they do not fall under the classification of production, since they are not directly related to the manufacture of products of the main production. The costs of such enterprises are accounted for on account 29 “Service production and facilities”.

Depending on the structure and organization of production management, there are enterprises with a shop and non-shop management structure.

Each production or its separate part (stage, redistribution), allocated organizationally, is called a workshop. In accordance with the division of industrial production into main and auxiliary, workshops of main and auxiliary production are distinguished.

A workshop is the main structural unit of an industrial enterprise, isolated administratively (and often territorially).

The shop and non-shop structure of production management influences the construction of an analytical summary accounting of production costs. Thus, if the enterprise has closed workshops, the prerequisites are created for the use of the semi-finished method of consolidated accounting. For example, in the brewing industry, they separately calculate the cost of malt, which is a semi-finished product in the production of beer. The shop management structure is usually used in large enterprises. In this case, the costs of each workshop are taken into account separately, on account 25 “General production expenses”.

At small and medium-sized enterprises, a shopless management structure is used, in which production areas are organized instead of workshops of the main and auxiliary production. Under these conditions, consolidated cost accounting is carried out on the basis of a non-semi-finished option, in which the movement of semi-finished products of own production is not reflected in accounting.

The combined form of production organization has a significant impact on the organization of cost accounting for the production of products (works, services). In many cases, manufacturing enterprises are combines and associations that produce products from several industries. Under these conditions, the economic efficiency of production is expressed mainly in an increase in labor productivity and a reduction in production costs as a result of the rational use of raw materials, materials, fixed assets, labor resources, etc. In this form, accounting is carried out centrally, with the obligatory condition of correct distribution and correlation of costs between productions.

Depending on the nature of the products being manufactured There are three types of production: single, serial and mass.

Single production includes production associated with the execution of individual orders for the production of non-repeating copies of any product or construction and repair work according to consumer orders. For example, individual tailoring of shoes or clothes, baking of certain types of confectionery products according to customer orders, etc. Here, cost accounting is carried out according to orders.

Batch production refers to production associated with the manufacture of products in batches or series. Batch production is often divided into small-scale, medium- and large-scale.

Mass production is the production of continuously repeated homogeneous products over a long period of time with strict repeatability of the production process at all sites, lines and workplaces. Such industries include bakery, sausage, brewing, fruit canning, etc.

Based on the nature of the products produced, simple and complex production are also distinguished.

Production consisting of one stage and intended for the production of one type of product is called simple production, for example, malt production.

Production, consisting of a number of stages and intended for the manufacture of several types of products, is called complex . In complex production, after each processing stage, a semi-finished product is produced, and only in the last processing stage is the finished product produced.

The construction of production accounting is also greatly influenced by the seasonality of production, the volume and variety of products, the principles of organizing production workshops, the level of concentration and specialization of production, as well as other factors.

2. Classification and general scheme for cost accounting and calculation of the cost of products (works, services)

2.1 Classification of costs and its impact on the formation of the cost of products (works, services)

Product cost - This is the total cost of an enterprise in monetary form for the production and sale of products, which is based on production costs.

Calculation of product costs is necessary for:

Determining prices for products;

Assessment of plan implementation at cost and its dynamics;

Determining the profitability of production and individual types of products;

Implementation of intra-economic cost accounting;

Identification of reserves for reducing production costs;

Calculation of the economic efficiency of introducing new equipment, technology and organizational and technical measures;

Justification for the decision to produce new types of products and discontinue obsolete products, etc.

The cost of production includes various types of costs that depend and do not depend on the operation of a given enterprise, arising from the nature of a given production and not directly related to it. In this regard, a clear definition of the composition of the costs that form it is of great importance.

Currently, the composition of costs of manufacturing enterprises is regulated by the Tax Code of the Russian Federation, as well as PBU 10/99 “Organizational Expenses”, according to which “the costs included in the cost of manufactured and sold products include:

1) expenses directly related to the manufacture (production), storage and delivery of goods (work, services);

2) expenses for maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

3) expenses for the development of natural resources;

4) expenses for scientific research and development;

5) expenses for compulsory and voluntary insurance;

6) other expenses associated with production and (or) sales.

Even from a simple listing of the component costs that form the cost of products (works, services), it is clear that they are not the same not only in their composition, but also in their significance in the manufacture of the product, the performance of work and services. Some costs are directly related to the manufacture and release of products (costs of raw materials, materials, wages of workers, etc.), others - to the management and maintenance of production (costs of maintaining the management apparatus, supplying the production process with the necessary resources, maintaining fixed assets in the working environment). condition, etc.). In addition, part of the costs is directly included in the cost of specific types of finished products, and the other part, in connection with the production of several types of products, is indirectly included. Therefore, in order to properly organize cost accounting and calculate product costs, it is necessary to apply an economically sound classification of costs according to certain criteria. The most important of them are: the composition and economic content of costs, places of their occurrence and carriers; role and purpose in the technological process of manufacturing products; method of inclusion in the cost of production; relation to production volume, etc.

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

Single-element costs are those that consist of one element - materials, wages, depreciation, etc. These costs, regardless of their place of origin and purpose, are not divided into various components.

Complex costs are those that consist of several elements, for example, general production and general business expenses, which include wages of relevant personnel, depreciation of buildings and other single-element costs.

An economic element is a primary homogeneous type of cost for the production and sale of products, which at the enterprise level cannot be decomposed into its component parts.

In accordance with PBU 10/99 “Organizational expenses”, a single list of economically homogeneous types of costs has been established for all enterprises:

Material costs;

Labor costs;

Contributions for social needs;

Depreciation;

Other expenses.

An element-by-element grouping of costs shows how much of certain types of costs were produced throughout the enterprise as a whole over a certain period of time, regardless of where they arose and for the production of which specific product they were used.

Grouping costs by economic elements is the object of financial accounting and is used in the preparation of annual financial statements in the form of an appendix to the balance sheet (Form No. 5). This grouping makes it possible to establish the need for fixed and working capital, wage fund, etc.

However, the classification of costs by economic elements does not allow calculating the cost of individual types of products or establishing the amount of costs of specific structural divisions of the enterprise. For example, electricity at enterprises can be used both in the technological process of product production and for lighting the enterprise’s office, workshops, etc. In turn, in the technological process, electricity can be spent on the manufacture of various products in different quantities: for one product - more, for others - less.

To solve these problems, a classification of costs by costing items is used.

A costing item is a certain type of cost that forms the cost of both all products as a whole and its individual types.

Grouping costs by costing items allows you to determine the purpose of expenses and their role, organize control over expenses, identify qualitative indicators of economic activity of both the enterprise as a whole and its individual divisions, and establish in which areas it is necessary to search for ways to reduce production costs. On the basis of this grouping, analytical accounting of production costs is built, and planned and actual cost calculations of individual types of products are compiled.

At manufacturing enterprises, this grouping of costs is the main one, but its content, based on the specifics of each industry, is differentiated in accordance with industry instructions for planning, accounting and calculating product costs. In the most general form, the nomenclature of costing items is as follows:

1. "Raw materials, basic materials, purchased semi-finished products and components";

2. "Semi-finished products of own production";

3. "Returnable waste (subtracted)";

4. "Auxiliary materials";

5. "Fuel and energy for technological purposes";

6. "Costs for remuneration of production workers";

7. “Deductions for social needs”;

8. "Expenditures on scientific research and development";

9. "Operation costs of production machines and equipment";

10. "General shop expenses";

11. "Other production costs";

12. “Total workshop production cost”;

13. "General business expenses";

14. “Total general plant production cost”;

15. "Sales expenses";

16. "Total full cost."

According to the places of occurrence, costs are grouped and accounted for by production, workshops, sections, departments, teams and other structural divisions of the enterprise, i.e. by cost centers. This grouping of costs facilitates accounting by stages of the production process (redistribution, stage, phase, process, operation) and ensures the determination of product costs and the organization of intra-company calculations. This grouping of costs directly depends on the organizational structure of the enterprise.

Closely related to the above classification of costs is the grouping of costs depending on the area of ​​their occurrence and the functional activities of the enterprise. Based on this criterion, costs are divided into supply and procurement, production, commercial and sales and organizational and managerial.

This grouping of costs helps strengthen intra-company calculations and strengthen the relationship and interdependence between centers of responsibility, ensures more accurate provision of information on costs incurred, helps managers make joint informed decisions about the type, composition, price, ways of selling products and helps improve the efficiency of the enterprise’s production and commercial activities. .

Of great importance in choosing an accounting and costing system is the grouping of costs in relation to production volume . Based on this criterion, costs are divided into fixed and variable.

Variables are costs whose value changes with changes in production volume. These include the consumption of raw materials, fuel and energy for technological purposes, wages of production workers, etc.

Constant costs include costs whose value does not change or changes slightly with changes in production volume. These include general shop and general business expenses, etc.

Some costs are called mixed because they have both variable and fixed components. They are sometimes called semi-variable and semi-fixed costs. All direct costs are variable costs, and general production, general and commercial expenses contain both variable and fixed cost components. For example, a monthly telephone fee includes a constant amount of the subscription fee and a variable part, which depends on the number and duration of long-distance and international telephone calls. Therefore, when accounting for costs, they must be clearly differentiated into fixed and variable costs.

The division of costs into fixed and variable is of great importance for planning, accounting and analysis of product costs. Fixed costs, while remaining relatively unchanged in absolute value, with production growth become an important factor in reducing production costs, since their value decreases per unit of production. Variable costs increase in direct proportion to the growth of production, but, calculated per unit of production, they represent a constant value. Savings on these costs can be achieved through organizational and technical measures that ensure their reduction per unit of output. In addition, this grouping of costs can be used in analyzing and forecasting break-even production and, ultimately, in choosing the economic policy of an enterprise.

In practice, sometimes difficulties arise in clearly dividing costs into fixed and variable. Therefore, the above grouping of costs, based on their role in the technological process of manufacturing products and their intended purpose, in the operating conditions of domestic enterprises, it best manifests itself in the form of basic (production) and overhead (periodic) expenses.

Basic (production) costs are those directly related to the technological process of manufacturing products. These include costs included in the workshop production cost of products (the cost of raw materials, materials and semi-finished products that are materially included in the product; the cost of fuel and energy spent for technological purposes; the cost of paying production workers and contributions to social needs; operating costs production machines and equipment, etc.).

Overhead (recurring) costs are generated in connection with the organization, maintenance of production, sales of products and management. They consist of comprehensive general and selling expenses. Their value depends on the organization of production and commercial activities, the business policy of the administration, the duration of the reporting period, the structure of the enterprise and other factors.

The division of costs into basic (production) and overhead (periodic) is based on the fact that only production costs should be included in the cost of production. They, as necessary, form the production cost of the product and are used to calculate the cost per unit of production. Overhead (recurring) expenses are used to ensure the process of selling products and the functioning of the enterprise as an economic unit, and therefore should be written off as a decrease in profit from sales of products.

Such a grouping of costs is still rare in domestic accounting practice. Meanwhile, it has long been widely used in countries with developed market economies that use the Direct Costing accounting system. In this case, the resulting accounting information more adequately reflects the process of market pricing and allows for a comprehensive analysis and planning of the relationship between production volumes, prices and production costs.

By method of inclusion in the cost of production Enterprise costs are divided into direct and indirect.

Direct costs are the costs of producing a specific type of product. Therefore, they can be attributed to calculation objects at the time of their commission or accrual directly on the basis of data from primary documents. These include the costs of raw materials, materials, wages of production workers, etc.

Indirect costs are associated with the production of several types of products, for example, costs of management and maintenance of production (overheads).

Indirect costs are first collected in the appropriate collection and distribution accounts, and then included in the cost of specific products using special distribution calculations. The choice of distribution base is determined by the characteristics of the organization and production technology and is established by industry instructions for planning, accounting and calculating product costs.

The division of costs into direct and indirect is of a conditional nature. Thus, in mining industries, where, as a rule, one type of product is extracted, the costs are direct. In complex industries, in which several types of products are made from the same types of raw materials, the main costs are indirect. Increasing the share of direct costs contributes to a more accurate determination of product costs.

Basic costs most often appear in the form of direct ones, and overhead costs are indirect, but they are not identical. Grouping costs into basic (production) and overhead (periodic) is necessary when organizing separate systems for accounting for full and partial production costs. In addition, the same costs, depending on their role in the manufacturing process of products, can act as main ones, and according to the method of their inclusion in the cost of certain types of products in conditions of simultaneous production of several types of products from the same source material - as indirect ones .

Of great importance when calculating and evaluating finished products is the grouping of costs depending on the time of their occurrence and attribution to the cost of production. Based on this criterion, the company’s expenses are divided into current, future reporting period and upcoming. Current expenses include the costs of production and sales of products for a given period. Expenses of a future reporting period are expenses incurred in the current reporting period, but to be included in the cost of products that will be produced in subsequent reporting periods (for example, expenses for renting premises, issuing newspapers and magazines, etc.). Forthcoming includes costs that have not yet been incurred in a given reporting period, but in order to correctly reflect the actual cost, they must be included in the production costs for a given reporting period in the planned amount (expenses for paying workers' vacations, etc.).

The results of the enterprise’s activities are significantly influenced by the feasibility of committing costs. Based on this criterion, costs are divided into effective and ineffective.

Effective - these are productive costs, as a result of which they receive income from the sale of those types of products for the production of which they were made. These include most of the costs that form the cost of production. They are provided for in the production cost estimate.

Ineffective are costs of an unproductive nature, as a result of which no income will be received, since the product will not be produced. Ineffective costs are losses in production. These include losses from defects, downtime, shortages and damage to inventory items, etc. The mandatory allocation of ineffective costs helps prevent losses from penetrating into planning and rationing.

The grouping of costs into planned and unplanned closely interacts with the previous grouping.

The planned ones include the productive expenses of the enterprise, caused by its economic activities and provided for by the production cost estimate. They, in accordance with norms, regulations, limits and estimates, are included in the planned cost of production.

Unplanned are unproductive expenses that are not inevitable and do not arise from normal business conditions. These costs are considered direct losses and therefore are not included in the production cost estimate. They are reflected only in the actual cost of marketable products and in the corresponding accounts in accounting. These include losses from defects, downtime, etc. Their separate accounting facilitates the implementation of measures aimed at their prevention.

In relation to current standards all expenses included in the cost of production are grouped according to established standards in force at the beginning of the current month, and according to deviations from current standards that arose during the production process. This division of costs underlies regulatory accounting and is the most important means of current operational control over the level of production costs.

The final stage is the grouping and accounting of costs by their carriers, i.e., by products, works and services, in order to determine their cost.

The simplest way to calculate production costs is to divide the total costs by the volume of output. However, this method can only be used if the enterprise produces one type of product and does not have stocks of semi-finished or finished products. A more complex method is to calculate costs by cost items. Direct costs are directly included in the cost of production, and indirect costs are distributed using special bases and distribution coefficients.

2.2 General cost accounting schemeand calculating the cost of products (works, services)

At manufacturing enterprises, production costs are reflected in the following accounts: 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Defects in production”, 96 “Reserves for future expenses and payments” , 97 “Future expenses”, etc. Costs are grouped according to these accounts, economic elements, costing items, places where expenses arise and types of products.

The actual cost by type of product produced, and within them by costing items, is reflected in account 20 “Main production”. In the debit of this account, direct costs associated with the technological process of manufacturing products are collected during the month: the cost of materials included in the product, the cost of paying production workers, deductions for their social needs, fuel and energy for technological purposes. Primary documents (limit cards, work orders, reports, etc.) indicate where costs are incurred, names of manufactured products and corresponding cost items.

The costs of production management and maintenance cannot be directly attributed to the cost of a specific product, since they are indirect. They are preliminarily accounted for in collective and distribution accounts 25 “General production expenses” and 26 “General economic expenses” according to cost items in the context of production shops and for the enterprise as a whole. At the end of the month, management and maintenance costs are written off from the credit of these accounts and transferred to account 20 “Main production” for inclusion in the total cost. In analytical accounting, they are distributed between structural divisions, work in progress and finished products, and individual types of products. Expenses relate only to those industries that produce commercial products.

The production cost accounts also record a reserve for future expenses to pay for workers' vacations, the corresponding amount of deferred expenses and losses from defects.

To determine the cost of services (work) of auxiliary production, costs are collected on calculation account 23 “Auxiliary production”, the products (services) of which are mainly used by workshops and services of the enterprise: for example, steam generated by a steam boiler shop is consumed for heating workshops and plant management. Therefore, at the end of the month, the corresponding share of costs and services is written off either directly or through collection and distribution accounts to account 20 “Main production”.

Thus, at the end of the month, on the debit of account 20 “Main production”, all production costs are collected: direct - by cost elements, and indirect - by complex items. The credit of this account reflects the cost of production waste and losses from defects.

At the end of the reporting period, the value of work in progress at the end of the month is estimated and costs are differentiated between the cost of finished goods and work in progress. To determine the production cost of products, all costs incurred during the month and taken into account on the debit of account 20 “Main production” are added to the balance of work in progress at the beginning of the month, and the cost of returnable waste, losses from defects and work in progress at the end of the month is subtracted.

Finished products delivered to the warehouse at actual production cost are reflected in the debit of account 43 “Finished products” and the credit of account 20 “Main production”.

The debit balance of account 20 “Main production” shows the costs related to work in progress.

The final stage of the accounting process is the preparation of cost estimates for individual types of products based on the analytical grouping of costs by objects of calculation within account 20 “Main production”.

At the end of the month, the actual production cost of products revealed on account 20 is transferred from the credit of this account to account 40, on which information about products released from production is formed in two estimates: on the debit - the actual production cost, on the credit - the standard (planned) cost.

At the end of the month, a comparison of debit and credit turnover on account 40 reveals the deviation of the actual production cost from the standard one. Identified deviations are transferred from account 40 to account 90 “Sales”. Account 40 is closed monthly.

Conclusion

Until recently, cost was considered an objective economic category inherent in the laws of a socialist economy. Despite this statement, the formation and composition of this “category” was determined by government agencies, based on the characteristics of a particular period of development of the country’s economy.

As you know, the production process is a set of business operations associated with the creation of finished products, performance of work, and provision of services. In the process of creating products (works, services), the actual cost is determined, including the amount of costs for its (their) production. Thus, cost is the current costs of an organization expressed in monetary terms for the production and sale of products (works, services). The determination (calculation) of the amount of costs per unit of production is called costing, and the statement (register) in which the cost is calculated is called costing.

Depending on the field of activity of the organization, costs can be expressed in the form of prime costs (in production) or in the form of distribution costs (in trade). Calculating the cost of manufactured products (work performed, services provided) is one of the main accounting issues. On the one hand, reliable and detailed cost calculations are necessary for internal users of accounting information - administration, founders, owners. These data make it possible to determine how profitable a particular type of activity is in certain economic conditions, whether the existing system of organizing the production process is effective, what can and should be changed, in what direction to develop. On the other hand, the composition of an organization's production costs is one of the most important indicators necessary for the calculation and payment of mandatory tax payments, primarily income tax. Errors in cost calculations can lead to serious tax consequences.

Reducing the cost of production is the most important factor in the development of the economy of an enterprise, since by reducing the cost, the enterprise can receive greater benefits by selling products at a constant price.

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Basic principles of organizing production cost accounting and calculating production costs

Cost price is a set of resources invested by an organization in various accounting objects in the processes of their acquisition, procurement, production and sale.

The cost of production as a synthetic indicator reflects all aspects of the production and financial and economic activities of the organization. The volume of profit and the level of profitability depend on the level of production costs. The more economically an organization uses labor, material and financial resources in the manufacture of products, performance of work and provision of services, the greater the efficiency of the production process, the greater the profit.

The purpose of cost accounting is the timely, complete and reliable determination of the actual costs associated with the production and sale of products, the calculation of the actual cost of individual types and all products (works, services), as well as control over the use of material resources and funds.

Calculating the cost of an organization's products is necessary for:

· assessing the implementation of the plan for this indicator and its dynamics;

· determining the profitability of production and individual types of products;

· implementation of intra-economic cost accounting;

· identifying reserves for reducing production costs;

· determination of prices for products;

· calculating the economic efficiency of introducing new equipment, technology and organizational and technical measures;

· justification for the decision to produce new types of products and discontinue obsolete products, etc.

The organization of production cost accounting is based on the following principles:

· documentation of costs and their full reflection on production accounts;

· grouping of costs by accounting objects and places of their occurrence;

· consistency of cost accounting objects with the objects of calculating the cost of production, indicators of accounting for actual costs with planned ones;

· the feasibility of expanding the range of costs related to accounting objects for their intended purpose;

· localization of costs caused by the manufacture of individual products;

· separate reflection of costs according to current standards and deviations from these standards, as well as systematic accounting of changes in standards and their impact on production costs;

· implementation of operational control over production costs and the formation of production costs.

Production costs- these are the costs of living and materialized labor expressed in monetary form, necessary for the manufacture of products.

In various industries, the object of cost accounting can be: a product, a part of a product (part, unit), a group of homogeneous products, an order, production as a whole or part of it (stage, phase, processing, process, separate unit), etc.

The process of production accounting in organizations includes two organically related and interdependent stages: accounting costs by production accounting objects and cost locations And calculating the cost of products (works, services).

At the first stage expenses are grouped by production accounting objects and places of their occurrence in the context of elements and cost items, indirect costs are distributed among production cost accounting objects, and ongoing monitoring of production costs is carried out.

At the second stage costs are distributed among the objects of calculation in order to determine the cost of individual types and all commercial products, as well as calculate the unit cost of each type of product and record output from production.

Composition of costs included in the cost of production

The cost of production includes various types of costs that depend and do not depend on the work of a given organization, arising from the nature of a given production and not directly related to it. In this regard, it is important to clearly determination of cost composition, which form it.

The cost of production is an objective economic category, and its formation should occur without the regulatory influence of government bodies. State bodies should regulate only the list of costs that are not subject to inclusion in production and distribution costs, i.e. act according to the principle “everything is permitted that is not prohibited.” However, the composition of costs included in the cost of production in our country is currently established centrally. It is not the permissive, but the regulative principle that is applied here.

The influence of the state on the process of formation of production costs is manifested in the following cases:

· division of enterprise costs into current production costs and long-term investments;

· differentiation of the costs of organizations into those attributable to the cost of production and those reimbursed from other sources of financing (financial results, special funds, target financing and target revenue, etc.);

· establishment of tariffs, contributions for social needs, amounts of various taxes and fees.

Currently, the composition of costs included in the cost of production is regulated by relevant regulations, primarily Basic provisions on the composition of costs included in the cost of products (works, services) , approved by the ministries of economics, statistics and analysis, finance, labor and put into effect on March 1, 1998. subsequent changes and additions.

In accordance with this provision, the costs included in the cost of production include:

· costs directly related to the production of products (works, services). These are the main costs that make up a significant part of the cost of production. These include material costs (minus the cost of returnable waste) and labor costs;

· costs of preparation and development of production;

· costs associated with the use of natural raw materials;

· non-capital costs associated with improving technology and organization of production, as well as costs to improve product quality, increase its reliability, durability and other operational properties carried out during the production process;

· costs associated with innovation and invention;

· costs of servicing the production process;

· costs of ensuring normal working conditions and safety precautions;

· current costs associated with the maintenance and operation of treatment facilities and other environmental facilities;

· costs associated with production management;

· costs of recruitment, training and retraining of personnel;

· deductions from all types of remuneration of workers involved in the production of relevant products; regardless of the sources of payments, according to the norms established by law, to the social protection fund and the state employment promotion fund;

· payment of interest on loans;

· depreciation of fixed assets;

· rent and leasing payments;

· costs of selling products;

· payment of taxes and fees contributed to the budget;

· non-production costs: losses from defects, downtime due to internal production reasons, costs of warranty repairs and warranty service of products, etc.

Even from a simple listing of the component costs that form the cost of production, it is clear that they are not the same not only in their composition, but also in their importance in the manufacture of a product, the performance of work and services. Therefore, in order to properly organize cost accounting and calculate product costs, it is necessary to apply an economically sound classification of costs according to certain criteria. The most important of them are: the composition and type of costs, places of their occurrence and carriers; role and purpose in the technological process of manufacturing products; method of inclusion in the cost of production; relation to production volume, etc.

Cost accounting by cost elements

Economic elements show what is spent and for what amount throughout the organization, regardless of whether these expenses relate to manufactured products or to non-industrial works and services. Economic elements are used in drawing up cost estimates for production in monetary terms and checking its implementation, in rationing and analyzing the working capital of an enterprise. On a national economic scale, they are used to calculate the national income created in industry.

Economic elements include:

1. Material costs (minus the cost of returnable waste);

2. Labor costs;

3. Contributions for social needs;

4. Depreciation of fixed assets;

5. Other costs.

This grouping is the same for all enterprises.

To the element "Material costs" price included:

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

· purchased materials used in the production process of products (works, services) to ensure a normal technological process and for packaging products or spent on other production and economic needs, as well as spare parts for the repair of fixed production assets, small-scale products, rental items; wear and tear of equipment (tools, fixtures, equipment, devices, laboratory equipment, personal protective equipment and other low-value items), etc.

In the element "Labor expenses" reflect wage payments calculated on the basis of piece rates, tariff rates and official salaries established depending on the results of work, its quantity and quality, incentives and compensatory payments, including compensation for wages in connection with price increases and wage indexation in in accordance with current legislation.