overhead costs- these are all indirect (indirect) costs of the organization associated with the production of this unit of output. They are also called production overheads, factory overheads, indirect production costs, general shop expenses.

The main groups of overhead costs are:

The cost of auxiliary materials and components;

Indirect labor costs;

Expenses for the maintenance of buildings, maintenance and current repairs of equipment;

Property taxes;

Property insurance;

Public Utilities;

Rent;

- depreciation deductions for buildings, equipment, intangible assets.

Part of the overhead costs (for example, the consumption of electricity, tools) varies in proportion to the volume of production and are variable production costs. Some overhead costs are fixed (eg, insurance premiums, rent). Since the dependence of indirect costs on production volumes is complex, ambiguous, they are often divided not into variable and fixed costs, but into conditionally variable, conditionally fixed costs.

General production expenses (account 25 in the standard chart of accounts) are allocated by production organizations with a shop management structure. Organizations with a non-shop production management structure can take into account the above expenses as part of general business expenses (on account 26).

The normative value of general production and general business expenses is determined on the basis of the data of the base year.

General production costs are determined for each production shop (section) that produces finished products, taking into account these costs of all subcontractors' shops.

Then the share of each cost element in the total amount of overhead costs and the conditionally constant part in them is determined.

The conditionally fixed part in the total amount of overhead costs includes:

Fuel and thermal energy for heating, materials, expenses for the maintenance of buildings and other works, except for those used for the repair of fixed assets of the workshop;

The basic and additional wages of managers, specialists, employees and time workers for servicing the fixed assets of the workshop, deductions for social needs;

Depreciation deductions for the full restoration of fixed assets according to current standards;

Depreciation of low-value and wear-out inventory of the workshop.

List of cost elements of overhead costs includes:

1. Material costs:

1.1. lubricating, cleaning and other materials necessary for the care of equipment and vehicles and their maintenance in working condition;

1.2. materials necessary for the economic needs of workshops (maintenance of electrical networks, heating networks, water supply, sewerage and ventilation), maintenance of buildings and structures;

1.3. spare parts and other materials for the repair of production equipment, vehicles, buildings and structures;

1.5. services of third-party organizations for the maintenance and repair of equipment, vehicles, buildings, structures, work on labor protection and safety, as well as outsourced transport to move materials and semi-finished products from base warehouses to processing shops;

1.6. materials necessary for the implementation of experiments, research, testing, rationalization proposals, inventions;

1.7. materials necessary for labor protection and safety;

1.8. overalls, special footwear, protective devices given free of charge to employees, as well as the cost of milk and other neutralizing substances;

1.9. other workshop materials.

2. Thermal energy from the outside, consumed to drive machines and mechanisms that are not part of the main technological equipment, as well as for household needs. Thermal energy of own generation is accounted for in the cost by cost elements.

3. Basic and additional salary:

3.1. managers, specialists and employees of the shop;

3.2. shop workers servicing production equipment, engaged in various chores, repairing equipment, buildings, structures, performing experiments, research, work on the implementation of inventions and rationalization proposals, on labor protection and safety, cleaning and other works.

4. Deductions for social needs from the wages of employees listed in paragraph 3, according to established standards.

5. Depreciation deductions for the full restoration of fixed assets and intangible assets of the workshop.

6. Other costs, not provided for in clauses 1-5, associated with the maintenance and operation of the workshop's fixed assets.

For inclusion in the calculation of overhead costs in organizations, the standard for overhead costs is calculated:

where: Nopr - the standard of overhead costs,%;

ΣOPR bases (report) - the amount of overhead costs of the base (reporting) period, rub.;

ΣOZP base (otch) - the amount of the basic salary of the base (reporting) period, rub.

Standard for overhead costs calculated in each organization based on the data of the previous year (reporting period). When an organization is formed and there is no reporting data for the base (reporting period), a planned calculation of overhead costs is compiled and a planned standard for overhead costs is formed.

When compiling a cost estimate for a unit of production, the amounts of overhead costs are included in the cost as follows:

DEFl.pr. = Ndef x OZPed.pr., (9)

DEFl.pr. - the amount of overhead costs to be included in the cost of a unit of production, rub.;

OZPed.pr. - the basic wages of workers, taken into account as part of the direct costs of producing a unit of output, rub.

An example of writing off indirect costs for the main and auxiliary production of the organization. The organization records costs at actual cost

OOO "Production Company "Master"" manufactures jewelry. In accordance with the accounting policy for accounting purposes, costs are recorded at actual cost. General production and general business expenses are distributed in proportion to the wages of production workers.

"Master" has two workshops:

• workshop No. 1 - production of chains, bracelets of machine work. An auxiliary repair group has been created on the territory of the workshop, which is engaged in the adjustment of the production equipment of workshop No. 1;

• workshop No. 2 - production of exclusive handicrafts (pendants, earrings, rings).

In addition, the organization has created a design bureau that develops sketches and models of new products for both workshops.

Additional sub-accounts have been opened to account 20 to reflect the actual costs for the workshops:

• 20 sub-account "Workshop No. 1";
• 20 sub-account "Workshop No. 2".

In April, the actual expenses were:

For shop number 1:

• the cost of consumed raw materials, materials - 1,200,000 rubles;

• wages of production workers - 185,323 rubles;

• contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 55,968 rubles;

• depreciation of fixed assets used in production - 70,000 rubles.

For workshop number 2:

• the cost of consumed raw materials, materials - 800,000 rubles;

• wages of production workers - 96,368 rubles;

• contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 29,103 rubles;

• depreciation of fixed assets used in production - 20,000 rubles.

The costs associated with the adjustment of production equipment in shop No. 1 amounted to:

• the cost of materials, parts, spare parts - 60,000 rubles;

• the salary of the repair group employees (taking into account contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases) - 80,000 rubles.

The cost of maintaining the design bureau amounted to:

• designers' salary - 124,000 rubles;

• the amount of contributions for compulsory pension (social, medical) insurance - 37,200 rubles;

• the amount of contributions for insurance against accidents and occupational diseases - 248 rubles;

• depreciation of office equipment of a design bureau - 43,000 rubles.

The amount of general business expenses for April is 248,000 rubles.

The share of wages of production workers by shop is:

• workshop No. 1 - 66% (185,323 rubles: (185,323 rubles + 96,368 rubles) × 100%);
• workshop No. 2 - 34% (96,368 rubles: (185,323 rubles + 96,368 rubles) × 100%).

The amount of overhead costs (the cost of maintaining a design bureau), which is distributed among the shops, is equal to:
RUB 124,000 + 37 200 rub. + 248 rub. + 43 000 rub. = 204,448 rubles.

The amount of overhead costs, which is included in the cost of production, is equal to:

• in workshop No. 1 - 134,936 rubles. (204,448 rubles × 66%);
• in workshop No. 2 - 69,512 rubles. (204,448 rubles × 34%).

The Master's accountant distributed the amount of general business expenses as follows:

• in workshop No. 1 - 163,680 rubles. (248,000 rubles × 66%);
• in workshop No. 2 - 84,320 rubles. (248,000 rubles × 34%).

The following entries were made in the Master's account:

Debit 20 subaccount "Workshop No. 1" Credit 10
- 1,200,000 rubles - written off raw materials transferred to shop No. 1;

Debit 20 subaccount "Workshop No. 1" Credit 70 (69)
- 241,291 rubles. (185 323 + 55 968) - wages were accrued to the workers of shop No. 1 (including insurance premiums);

Debit 20 subaccount "Workshop No. 1" Loan 02
- 70,000 rubles. - depreciation was accrued on the production fixed assets of shop No. 1;

Debit 20 subaccount "Workshop No. 2" Credit 10
- 800,000 rubles. - written off raw materials transferred to shop No. 2;

Debit 20 subaccount "Workshop No. 2" Credit 70 (69)
- 125,471 rubles. (96 368 + 29 103) - wages were accrued to the workers of shop No. 2 (including insurance premiums);

Debit 20 subaccount "Workshop No. 2" Loan 02
- 20,000 rubles. - depreciation was accrued on the production fixed assets of shop No. 2;

Debit 23 Credit 10
- 60,000 rubles. - the cost of materials used to repair equipment in shop No. 1 was written off;

Debit 23 Credit 70 (69)
- 80,000 rubles. - salaries were accrued to the employees of the repair group (including insurance premiums);

Debit 20 subaccount "Workshop No. 1" Credit 23
- 140,000 rubles. (60,000 rubles + 80,000 rubles) - the costs of auxiliary production of workshop No. 1 are taken into account;

Debit 25 Credit 70 (69)
- 161,448 rubles. - the salary of designers was accrued (including insurance premiums);

Debit 25 Credit 02
- 43,000 rubles. - depreciation was accrued on the fixed assets of the design bureau;

Debit 20 subaccount "Workshop No. 1" Credit 25
- 134,936 rubles. - written off general production costs for the cost of production of shop No. 1;

Debit 20 subaccount "Workshop No. 2" Credit 25
- 69 512 rubles. - written off general production costs for the cost of production of shop No. 2;

Debit 26 Credit 10 (02, 60, 69, 70)
- 248,000 rubles. - general business expenses are reflected;

Debit 20 subaccount "Workshop No. 1" Credit 26
- 163,680 rubles. - written off general business expenses for the cost of production of shop No. 1;

Debit 20 subaccount "Workshop No. 2" Credit 26
- 84 320 rubles. - written off general business expenses for the cost of production of shop No. 2.

General business expenses in the absence of activities

Situation: how to reflect general business expenses in accounting if the organization does not receive income from its activities?

General business expenses (for example, salaries of management personnel, office rental expenses and other expenses associated with the development and development of a business), as well as other expenses, must be taken into account regardless of whether they lead to income generation or not (clauses 16-18 of PBU 10/99). Therefore, even if the organization does not receive income from its activities, these costs should still be fully reflected in the accounting accounts.

General business expenses, which are reflected in the account of the same name 26, take into account one of the following ways:

• write them off to account 20 "Main production";

• take them into account on account 91 "Other income and expenses" on the sub-account "Other expenses".

In the first case, general business expenses will be taken into account as part of the main production costs (i.e., in the debit of account 20 (Instruction for the chart of accounts)), forming the full cost of finished products. When the organization begins to receive income, taking into account these costs, the financial result from the sale will be formed (clauses 18 and 19 of PBU 10/99).

In the second case, the expenses will directly form the financial result (loss) of the reporting period (that is, they will be taken into account in the debit of account 91-2) (Instructions for the chart of accounts).

Until January 1, 2011, general business expenses could also be taken into account using account 97 “Deferred expenses”. From January 1, 2011, organizations no longer have such an opportunity. Such a conclusion follows from subparagraph 14 of paragraph 1 of the amendments approved by order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n.

Determine the chosen order of distribution of expensesin accounting policies for accounting purposes (clause 4 PBU 1/2008).

Accounting for small businesses

For organizations that have the right to keep accounting in a simplified form, a special accounting for income and expenses of temporary differences .

Such a conclusion follows from the provisions of paragraphs 4, 8, 12, 15 and 18 of PBU 18/02.

General production costs are classified as indirect, indirect costs.

Their records should be maintained in each department of the enterprise.

General production costs are included in the production cost of manufactured products.

Such expenses include:

1. Depreciation of fixed assets of production.
2. Depreciation of other non-current tangible assets involved in the work of the management department.
3. The cost of fuel and electricity used in the operation of the equipment.
4. The cost of spare parts and materials needed to repair equipment. This item does not include expenditures related to the improvement and modernization of means of production.
5. The cost of low-value and wear-out items that were used for production and management needs.
6. Defective goods.
7. Unforeseen and implicit labor costs.

Types and calculation of overhead costs

This type of cost can be variable or fixed.

The variable type includes costs proportional to the growth of production turnover.

This is due to an increase in the wear rate of equipment, the need to increase the power of the devices and the resulting energy costs.

Growth in costs can be in direct proportion to the increase in production volumes, inversely, or increase ahead of schedule.

Fixed overhead costs include expenses that are unchanged or little subject to change with an increase in the volume of activity, they are associated with managerial and accounting work.

The general indicator of overhead costs is the sum of the following indicators:

Annual depreciation of fixed capital.
It is determined by the amount of monetary assets spent on the complete restoration of all means of production and the administrative apparatus.

It is calculated by the formula:
A \u003d (PS * Na) / 100,
where A is depreciation, PS is the initial cost of equipment and other assets, Na is the depreciation rate.

The cost of raw materials and materials.
The formula is used to calculate:
P \u003d K * ∑ (N * C),
where P is the total cost level, H is the cost rate, P is the price of the material needed to repair or maintain equipment (energy), and K are transportation costs.

overhead costs- this is account 25. It is intended to summarize information on the costs of servicing the main and auxiliary production of the organization. In particular, the following expenses may be reflected in this account:

• maintenance and operation of machinery and equipment;
• depreciation deductions and expenses for the repair of fixed assets and other property used in production;
• expenses for insurance of said property;
• expenses for heating, lighting and maintenance of premises;
• rent for premises, machinery and equipment used in production.

Accounting and distribution of overhead costs

For a more accurate and justified allocation of costs to their intended purpose, it is extremely important to subdivide overhead costs depending on the place of their occurrence.

The costs of organizing production, management and maintenance are divided into shop, brigade, industry-wide (general production).

Brigade and workshop expenses are taken into account separately for each on-farm unit, and industry-wide - by industry. The brigade (shop, industry-wide) expenses include:

• labor costs with deductions for social needs of the administrative apparatus and other personnel whose functions are related to the organization of work in teams, in workshops and in the industry;
• expenses for the repair of fixed assets of general industry (brigade, workshop) purpose;
• other costs associated with the organization and maintenance of the production process in teams, in workshops and in the industry as a whole.

For these expenses, a unified methodology for accounting and cost control is established: for each of their types, a planned estimate is drawn up with a division into articles. For the synthetic accounting of such expenses, the chart of accounts provides for an active, collective and distribution account 25 “General production expenses”, to which sub-accounts are opened as necessary. According to Dt 25 of the account during the reporting period, costs are collected at the end of the reporting period, general production costs are distributed in proportion to the selected distribution base and are included in the cost of specific types of products.

Brigade, workshop costs are included in the cost of only those products that are produced in the team, on the farm or in this workshop. Industry-wide costs are distributed and included in the cost of products manufactured in all major industries.

The specific distribution base should be fixed in the order on accounting policy. Distribution bases can be:

• wages of workers in the main production;
• the amount of direct costs;
• planned output, etc.

When distributing overhead costs, an entry is made Dt 20 account for accounting for production costs Kt 25 the corresponding subaccount.

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overhead costs - represent the costs associated with the maintenance, organization and management of the main, auxiliary and service industries. These expenses include:

• Maintenance and operation of machinery, equipment;
• Depreciation;
• Funds spent on the repair of property that was used in production;
• Costs for heating, lighting and other maintenance of premises;
• Expenses for renting the premises;
• Labor costs of employees who are engaged in servicing production;

Accounting for the amount of overhead costs occurs on the debit of account 25 “General production costs” from the credit of accounts for accounting for production inventories, settlements with employees for wages, etc. - Dt 25 Kt 02, 05, 10, 21, 60, 76, 70, 69 ...

Expenses accumulated on account 25, following the results of the month, are subject to debit of accounts 20 “Main production”, 23 “Auxiliary production” and 29 “Service production and farms”. The order of their distribution according to these accounts is established by each organization individually, for example, based on direct production costs or the amount of employees' salaries.

After establishing the procedure for the distribution of costs, it must be fixed in the accounting policy of the organization.

Postings for writing off general production expenses:

• Dt 20 Kt 25 - write-off of overhead costs related to the activities of the main production;
• Dt 23 Kt 25 - write-off of overhead costs related to the activities of auxiliary production;
• Dt 29 Kt 25 - write-off of overhead costs related to the activities of the service industry;

Analytical accounting for these costs is carried out for each workshop in the relevant cost accounting sheets of the workshops in form No. 12. The basis for filling out these statements is the primary documentation and developed tables for the distribution of materials, wages, services of auxiliary industries, etc.

General running costs These are costs that are not related to the production process. These expenses include:

• Administrative and managerial;
• For the maintenance of general economic personnel;
• Depreciation;
• Funds spent on the repair of fixed assets, managerial and general business purposes;
• The cost of renting premises for general economic purposes;
• Expenses for payment of audit, information, consulting and other services;
• Other expenses similar in purpose.

Accounting for the amount of general business expenses occurs on the debit of account 26 “General business expenses” from the credit of accounts for accounting for production inventories, settlements with employees for wages, settlements with other organizations (persons), etc. - Dt 26 Kt 02, 05, 10, 21, 60, 76, 70, 69…

Analytical accounting for these expenses is carried out in the relevant statements of accounting for general economic costs, as well as deferred expenses and expenses not related to the production process in form No. 15. The basis for filling out these statements is the primary documentation and developed tables.

Write-off of general expenses depends on cost formation method:

1. In the case of accounting for finished products at full production cost, expenses previously accepted for accounting on account 26 are subject to write-off to the debit of accounts 20 "Main production", 23 "Auxiliary production" and 29 "Service production and farms" (if these production facilities provided services to third-party organizations ). The procedure for the distribution of costs for these industries is established by each organization individually and is fixed in its accounting policy.