With the transition of the 1C: Trade Management configuration from edition 10 to edition 11, cardinal changes occurred in the cost calculation methodology.

The configuration "1C: Trade Management" version 11.0 uses new methods for calculating the cost of goods: and Advanced Cost Expense Analytics (RAUS). Trade Management Revision 11 no longer uses costing methods such as moving average And batch accounting of goods, used in the Trade Management configuration of edition 10.3.

The use of a new mechanism for calculating the cost is dictated by Russian standards - RAS 5/01 (Order of the Ministry of Finance of the Russian Federation dated December 28, 2001), which is gradually approaching the standards of IFRS-2.

The main difference (and plus) from systems of the previous generation, such as 1C: Trade Management, edition 10.3 and 1C: Production Enterprise Management, edition 1.3, is that in 1C: Trade Management, edition 11.0, the expenses of the organization include cost of goods. Indeed, in a trade organization, the cost of goods is the main cost item.

Another advantage of the "1C: Trade Management" version 11 configuration is that the cost of goods can be distributed between the areas of the organization's activities and receive analytics of the profitability of the organization's areas.

In this article, we will consider the methods for calculating the cost used in both editions, as well as conduct a comparative analysis of these methods.

Applicability

The article was written for the editors of 1C: Trade Management 11.0 . If you use this edition, great - read the article and implement the considered functionality.

If you plan to start implementing UT 11, then most likely a more recent version will be used. Interfaces and functionality may vary.

Therefore, we recommend taking the course Practical tasks of level 1C: Specialist in UT 11, KA 2 and 1C: ERP 2, this will help you avoid mistakes and loss of time/reputation.

Calculation of the cost price according to the average in "1C: Trade Management" edition 10.3 and edition 11

moving average

The essence of the method lies in the fact that the system analyzes the amount and number of receipts for the period up to the time of the disposal document. This results in a different cost estimate for different disposal documents.

That is, for the first document of disposal, two receipt documents will fall into the analyzed period, and for the second document, three receipt documents will be taken into account when calculating the cost of disposal. In addition, previous disposals are taken into account.

First computed Sum opening balances and all receipts for the period before the calculated retirement minus the amount of previous retirements. The total Quantity units of goods (balances and receipts before the calculated disposal) minus the number of previous disposals.

When calculating the cost of the first disposal Sum in the dividend is 3,000 rubles. (1,000 rubles + 2,000 rubles).

In the divider Quantity is 20 pcs. (10 pcs + 10 pcs).

As a result of division Sums on the Quantity it turns out Price units of goods - 150 rubles.

Price the first disposal is 750 rubles. (150 rubles x 5 pcs.).

When calculating the cost of the second disposal Sum in the dividend is 5,250 rubles. (1,000 rubles + 2,000 rubles + 3,000 rubles - 750 rubles).

In the divider Quantity is 25 pcs. (10 pcs + 10 pcs + 10 pcs - 5 pcs).

As a result of division Sums on the Quantity it turns out Price units of goods - 210 rubles.

Price the second disposal is 2,100 rubles. (210 rubles x 10 pcs.).

The total cost written off when calculating the cost according to the average (rolling) estimate amounted to 2,850 rubles. (750 rubles + 2,100 rubles).

The mechanism for calculating the weighted average is used in the "1C: Trade Management" version 11 configuration. The calculation of the cost price includes the number of receipts of goods per month and the cost of goods per month.

Example:

Cost calculation:

Implementation of 5 pcs. goods.

Implementation of 10 pcs.

Note:

As we can see, the cost of goods in the configuration "1C: Trade Management" version 10.3 and version 11.0 will differ when using the method of estimating the average cost of goods.

The second method - the weighted average cost - will be more accurate when calculating the component of the cost of goods.

The fact is that when calculating the actual costs (costs) associated with the sale of goods, the chronological order of receipt of goods is not important. The costs associated with its acquisition are important, which ultimately gives a more accurate cost calculation result, and also allows you to adjust the dates of receipt and write-off of goods, leaving the cost of goods unchanged.

Cost calculation according to FIFO in "1C: Trade Management" version 10.3 and version 11

Classic batch accounting according to the FIFO method

In the configuration "1C: Trade Management" version 10.3, classic batch accounting is used according to the FIFO method. At the same time, the system stores information about the cost of each batch of incoming goods. The FIFO method assumes that when the goods are retired, the quantity and cost of the goods must be written off sequentially from the earliest, in terms of time of receipt, batches.

Example:

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Realization of 10 goods from batch 1 and batch 2.

Cost calculation:

Realization There are 5 products.

Result: 1000 / 10 * 5 = 500 rubles.

Remainder: Quantity:5pcs, Cost:500 rubles.

Implementation of 10 products.

Batch 1 and part of batch 2 are written off in full (2000/10 * 5 = 1000 rubles).

Result: 500 + 1000 = 1500 rubles.

The final balance of goods is 15. The amount of the balance is 4000 rubles.

FIFO using advanced cost accounting analytics

Calculation of the cost according to the FIFO method (RAUZ) in the configuration "1C: Trade Management" version 11.0 is based on the accounting regulation (PBU) "Accounting for inventories PBU 5/01".

In this case, the balance of goods in the warehouse is calculated in quantitative terms. After that, the valuation of the balance at the end of the month is determined, which corresponds to the calculation of the value using the FIFO method. To do this, the quantity and value of the remaining goods are collected sequentially from the latest batches received, since the calculation according to the FIFO method implies that the first batches have already been written off.

Then the quantity of the goods which have left a warehouse for a month is defined. The cost of goods receipts for the month is determined, taking into account the value of the initial balance, and the value of the balance at the end of the month, calculated using the FIFO method, is subtracted from this value.

The resulting value indicates the cost of writing off the goods for the month. The cost of writing off a unit of goods is determined as the cost of writing off goods per month, divided by the amount of goods retired in a month. The cost of each shipment is calculated as the product of the cost of a unit of goods and the quantity of goods written off.

The calculation of the cost of goods in the "Trade Management" edition 11 is carried out in the context of the following analytics:

• Organization, warehouse;
• Nomenclature, characteristics of the nomenclature;
• The program provides for the possibility of a number of other analytics that the user needs.

Advanced cost accounting analytics is nothing more than an expression of the double entry principle.

Cost accounting in the context of the analyst is maintained independently. One item of the nomenclature in different warehouses can have a different cost price. Cost calculation is carried out by analytics objects. In this case, each analytics object is formed by the above parameters. For each analytics object, a linear equation is compiled. Thus, a system of linear equations (SLE) is obtained. Linear equations are compiled on the basis of the identity:

(Click to enlarge picture)

Example 1:

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3500 = 6000 - 15x

Where x is the average cost of goods in stock. The cost of the balance: 3500 rubles, formed by half of the last batches received.

X \u003d 166, (6) Cost of 5 pcs. - 833, (3) rubles; Cost price 10 pcs. - 1666.66 rubles.

Example 2:

Warehouse A received 15 pieces within a month. goods worth 2000 rubles, and warehouse B received 20 pieces. the cost is 3000 rubles. Warehouse A was written off 10 pcs. goods, 12 pcs were written off from warehouse B.

Cost calculation using a system of linear equations:

Example 3:

The initial balance in warehouse A is zero. Within a month, the warehouse received 10 pieces. goods worth 1000 rubles. and 10 pcs. goods worth 3000 rubles. During the month, 15 pieces were written off from the warehouse. goods. The initial balance in warehouse B is zero. Within a month, the warehouse received 20 pieces. goods worth 8000 rubles. 10 items moved from warehouse 2 to warehouse 1. goods.

Cost calculation using a system of linear equations

Pros and cons of the technique

The cost calculation according to the FIFO method in UT 11, in comparison with the classical batch accounting in UT 10.3, has the following pros and cons:

• Significantly reduced the time for calculating the cost and closing the period. At the same time, the system is not sensitive to the order of entering receipt and sale documents.

Pros and cons of implementing "1C: Trade Management" version 11

• Reduction of registers in the "1C: Trade Management" version 11 configuration compared to the "1C: Trade Management" version 10.3 configuration from 18 to 4, which affected the performance for the better.
• There was an opportunity to use cloud technologies.
• There was an opportunity to use the thin client.
• The scale has gotten bigger.

• Lack of the possibility of batch evaluation after the implementation document.
• The inability to instantly assess gross profit when posting a sales document.
• There is no management cost.

Cost calculation ut11 (keywords for search engines)

IMPORTANT:
This behavior is valid for revision 11.0
In edition 11.1, the behavior has been changed (expanded), including - batches of goods have appeared

So, the entire process of calculating the cost in the system is based on PBU 5/01 and Methodological Guidelines 119n, which explain the calculation process in more detail.
We are particularly interested in chapter 3 (Issue of inventories), paragraph 16 PBU 5/01, which reads as follows:
“When inventory is released (except for goods accounted for at sale value) into production and otherwise disposed of, their assessment is carried out in one of the following ways:
- at the cost of each unit;
- at the average cost;
- at the cost of the first acquisition of inventories (FIFO method);
The use of one of these methods for a group (type) of inventories is based on the assumption of the sequence of application of the accounting policy.
The last sentence only reminds us that we can change the valuation method only once a year (according to accounting policy)
In the Trade Management software product, edition 11, all three methods of goods valuation are implemented, however, it should be noted that the method of valuation “at the cost of each unit” is not separated into a separate valuation method, but is achieved by separating each commodity item into a separate accounting one.
Simply put, each product is represented by a separate element of the directory.
Considering this moment, the methods of evaluation are reduced to two: FIFO and “average”, because. if we have each delivery selected (in the case of accounting for a separate unit) - the FIFO method and the “average” method will give the same result (there is only one delivery).
Let us consider in more detail the algorithms for calculating the cost for each method of estimating the cost of goods, but, first, let's get acquainted with what is invested in the concept of the cost of goods.

So, what can be included in the cost of materials is described in chapter III (Evaluation of materials), paragraph 68 of the methodological guidelines.
There are three concepts in total:

The first is the cost of materials at contractual prices.
This paragraph tells us that we include in the primary cost the cost of materials, which is indicated on the receipt document from the supplier.
Actually, this is described in paragraph 69 of the instructions: “The cost of materials at contractual prices is the amount of payment established by agreement of the parties in the reimbursable contract directly for the materials.”
It should be noted separately that donated materials must also be evaluated (the evaluation method is also described in the methodological guidelines). Those. the common practice of "coming in at zero price" is not correct. As part of the next topic on the analysis of financial results, I will separately focus on this aspect of the activity.

Next - transport and procurement costs (they are also TZR).
The guidelines state the following (paragraph 70):
“Transport and procurement costs are the costs of the organization directly related to the process of procurement and delivery of materials to the organization. The composition of transportation and procurement costs includes:
- the costs of loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;
- expenses for the maintenance of the procurement and storage apparatus of the organization, including the costs of remuneration of employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, and so on.
Those. the concept of TZR includes the cost of delivery to our warehouse from the warehouse of the supplier, we can also include the salary of warehouse workers in the cost of goods. It is worth noting that if we can analyze the delivery of materials according to a specific receipt document, then the salary cannot be tracked in the context of such analytics in this way (and does it make sense?). Those. the amount of employees' salaries should be correctly included in the cost of all goods in the warehouse that serves this warehouse.
It is also worth noting that storage at an intermediate point of delivery of materials can be included in the cost price. As an example: we bought a product in another city. At first it was brought to us by rail, for some time it was in a paid warehouse and then it was delivered to our warehouse by a transport company. Those. we have three additional costs and we can include all of them in the cost of goods.

And the third point is the cost of bringing the materials to a state in which they are suitable for use for the purposes envisaged by the organization.
This point is detailed in paragraph 71
“The cost of bringing materials to a condition in which they are fit for use for their intended purposes includes the costs to the organization of processing, processing, refining and improving the technical characteristics of purchased materials that are not related to the production process.”
And paragraph 73 of the instructions:
“The work provided for in paragraph 71 of these Guidelines can be performed both by the purchasing organization's own resources and by third parties. When such work is performed by third parties, the costs of bringing the work to completion include the cost of the work performed and the costs of transportation to and from the place of work, loading and unloading, performed by third parties.
Here's a practical example of usage:
We are a clothing company. We buy it from the manufacturer and then apply our company logo on the clothing items on our own.
So the cost of these works on applying the logo - we have the right to include in the cost of goods.
Let's modify the example:
We are still the same company that deals with workwear, but a third-party company is already involved in applying the logo. Delivery of clothing to and from a third-party company is provided by a transport company.
The cost of transport services, the cost of logo application - we can also include all this in the cost of overalls.
Having clarified the concept of what we understand by the cost of materials, we will consider evaluation methods.

So, the method of evaluation is "by average".
Let's start with the methodological guidelines 119n - what do they tell us?
Item 75:
“When writing off (dispensing) materials estimated by the organization at average cost, the latter is determined for each group (type) of stocks as the quotient of dividing the total cost of the group (type) of stocks by their quantity, which are formed respectively from the cost and quantity of the balance at the beginning of the month and on stocks received this month.
And there is a description of the options for the concept of average cost (pay attention to the screen - the differences are highlighted in red)
And here is how it sounds in the instructions (this is paragraph 78):
“- by determining the actual cost of the material at the time of its issue (rolling estimate), while the calculation of the average estimate includes the quantity and cost of materials at the beginning of the month and all receipts until the moment of issue.
The use of a moving estimate should be economically justified and provided with appropriate computer technology.
- based on the average monthly actual cost (weighted estimate), which includes the quantity and cost of materials at the beginning of the month and all receipts for the month (reporting period)"
A rolling estimate is rarely used anywhere (and it is simply difficult to use, which is even noted in the order) and the second method is implemented in 1C: Trade Management: a weighted estimate (highlighted in green frame)

Thus, we have come to the fact that the calculation of the cost using the “average” method is performed according to the following formula:
The value of the opening balance + the value of receipts for the period divided by the amount of opening balance + the number of receipts for the period
With this formula, we determine the average cost of goods in stock and, simply multiplying the balance of goods by the result obtained, we arrive at the cost of the remaining goods.
Similarly, the cost of retired goods is determined.
There is a wonderful appendix number 1 in the guidelines, which shows with a specific example how the cost price will be calculated.
Let's take a closer look at it and compare it with what the Trade Department will calculate for us.

In the upper part we have a fragment from the application - we will check it with the data of the reports from "Trade Management".
As we can see, all amounts are the same and no deviations are observed.
We will pay special attention to the totals.
I will clarify that a fragment of the report "Cost Analysis" from "Trade Management" was used.

Let's continue entering data.
Please note that in "Trade Management" there is no concept of transfer to production or service farms, but there are certain methods that allow you to reflect such operations.
We will not dwell on them in detail - I will simply show the finished result of reflecting such an expense right away and, as you can see, all the data again match.

Now comes the most crucial moment - the calculation of the cost of sold and remaining goods.
Calculate the average price of goods for January: this will be 16.55
What you need to pay attention to here:
1. The average price is calculated with rounding - the real value of the expression: 16.5483870968
2. Exit to the balance is carried out by calculating the write-off amounts

Considering these two facts, we get that the total write-off amount (364,100) is approximate.
We are reminded of this in the appendix note in point 2:
“Actual write-offs have slight discrepancies compared to estimated amounts due to rounding of the average monthly price.”
Let's calculate as accurately as possible the amount that should have happened.
Based on mathematical rules, we can multiply the balance of the product by the average price and get the amount of the balance.
Thus, the calculated amount differs from the amount in the example by about 35 rubles and is more accurately calculated.
Once again, I would like to draw your attention to the fact that both amounts are correct (from the point of view of accounting), but the second amount is more accurate.
Let's remember this amount and consider what result we will get in "Trade Management"

This screenshot shows that the amount exactly matched the one we just calculated.
Thus, we can assert that the cost price according to the “average” valuation method satisfies the requirements of PBU 5/01 and is considered correct.
You can say even more than this: it is considered not only true, but also as accurate as possible.
Further: now we have considered the moment that the goods arrived and were released from the same warehouse.
What does the system do when goods can arrive at one warehouse and then moved to another warehouse?
Indeed, in the "Management of trade" the cost is calculated separately for each warehouse.

Consider a small example of such a situation.

Warehouse 1 received two pieces of goods worth 20 rubles
Warehouse 2 received two pieces of goods worth 50 rubles


Here's what it looks like:

Denote the cost of goods in warehouse 1 as X1
For K1 - the number of goods received at warehouse 1 (according to incoming invoices and transfers)

C1 is the known cost of goods in warehouse 1

Please note that this is all the same, only a slightly more complex formula for calculating “by average”, so we get confirmation that this approach will give us the correct result, because we previously checked the principle of calculating “by average” and made sure of its correctness.
This is where we finish with the “average” valuation methodology and move on to the FIFO methodology.

So what is the FIFO method?
I’ll start right away with the main thing: there are two options for calculating using the FIFO method.

The first method, which was implemented in previous editions of Trade Management, was based on the fact that the cost of disposal was estimated for each document.
Those. we had a certain table of receipts of goods and for each document of the release of goods we calculated from which receipt document we can write off the amount and, thereby, went to the rest of the cost.
What are the disadvantages of this method:
1. High technical requirements - a calculation is required for each document, or to be more precise: for each position of the goods release document. It is easy to understand that when there are a lot of documents, there are a lot of lines in them - a lot of time is spent on such calculations.
2.When changing the order of receipt documents, the write-off sequence was violated and the whole process had to be done again. The same applies to changing the vacation document - again the sequence is violated.
3. As I just noted: the order of documents has changed and the final result for each document (after recalculation) may be different from the previous state.

It is worth noting that there have always been complaints from users about the poor performance of this method. I will add this to the fact that many people forgot or simply did not check the data on the sequence of documents, which led to incorrect and false financial results.
Based on the reasons described (of course, I did not voice all of them), the second method is implemented in the configuration. This method is described in paragraph 4 of note 1 of Appendix 1 and it sounds like this:
“The cost of released (written off) materials using the FIFO method can be determined in a simplified way, by calculation, when the cost of the material is first set, which is transferred to the next month, and the rest of the amount is written off in the reporting month.”
Let me translate this into more understandable language.
How does the first method work? The principle is that the batch of goods that arrived first in time to the warehouse will be the first to be written off from this warehouse when the materials are issued. Those. having calculated the cost of writing off for each vacation document, we will come to the remainder of the cost.
Thus, it is logical to assume that if at the end of the month there were goods left in the warehouses, then they were formed due to the last batches that arrived this month. And all the earlier batches were written off within a month.
Once again: the simplified FIFO method assumes that we will not evaluate the write-off cost for each vacation document, but immediately calculate which batches are left and go to the balance. The rest of the amount is to be written off for the issue of materials.
Obviously, there is no need for complex calculations to determine which batch how much to write off from and this method will work much faster.
This is the method used in "Trade Management"

Let me remind you of the input data: there is a certain balance at the beginning of the month, there are three batches of receipts at different prices and several releases of goods.
Similarly, the calculation example is considered in the methodological guidelines and we will now compare the calculation with the Trade Management data.
Let's reduce this data to a more compact form

In this rather simple example, it is clearly seen that the balance on February 1 could only come from the third batch, the one with the delivery quantity of 20,000 for the amount of 400,000.
Thus, we get that the value of the balance of 9,000 items on February 1 is 180,000.

I did not make a separate slide to demonstrate an example from the methodological guidelines, but I can assure you that exactly such numbers appear there.
Let's check what "Trade Management" calculates for us

As we can see, the report in the system shows exactly these numbers. Thus, we made sure that the system worked correctly and according to the methodology described for accounting.
Here I would like to note a very important point: at the end of the period, we get a balance that is no longer “broken” into batches.
Those. we consider that the total cost of production is transferred to the beginning of the next month.
Let's look at this with an example:

For this example, I took a very simple input:
There is a balance on January 1 and two receipts.
Also during January, goods were released to the side in the amount of 1000 pieces.
Thus, at the end of the month, a balance of goods in the amount of 2000 pieces was formed.
Now we need to determine the value of the balance.
As we discussed earlier, we calculate the balance based on the assumption that it will be formed by the last batches received at the warehouse.
Thus, the cost of the balance of goods will be the sum of the cost of the first and second batches and will be 22,000, but the cost of the balance at the beginning of the period will be written off to the cost of goods sold.

It is important here that the amount of the total balance goes to the beginning of the next period, i.e. batches of receipts are taken into account only during the reporting period.
Let us dwell on this point in more detail, why exactly this methodology was adopted, and not the one that was implemented earlier (in the old versions of the system), when all games were stored.
First, there would be little sense in a simplified calculation, because there can be a lot of parties and all the gain in the speed of calculation would be lost.
Secondly, it should be noted that the calculation methods “by average”, FIFO and any others are virtual. They serve only to determine the cost of goods for the reporting period.
If we take a longer period of time, which will include all deliveries of goods and up to its final sale, then regardless of the calculation method, the result (gross profit) will be exactly the same. Indeed, based on simple mathematics, the amount does not change from a change in the places of the terms.
I also want to note the moment (as you may have noticed earlier) - that we always calculated the cost of the remaining goods, and wrote off everything else in bulk. Those. it is not possible to say, even using the FIFO methodology, which batch was written off according to a specific document for the release of goods - it is not possible because of the very idea of ​​\u200b\u200bcalculation.
In general, such information is not particularly important to us, except for special cases.
(Today's topic does not include the task of telling how it is proposed to take into account such special situations when it is necessary to understand for any issue of goods exactly what value was written off for this particular issue.)
Now let's see how the system calculates with several warehouses.

So, almost the same situation as in the example with the calculation "by average".

There is a certain "warehouse 1" and "warehouse 2"
On January 10, warehouse 1 received two pieces of goods worth 30 rubles
On January 15, warehouse 2 received two pieces of goods in the amount of 40 rubles, and on January 20, 3 pieces of goods in the amount of 90 rubles were received
1 piece of goods was moved from warehouse 2 to warehouse 1
A shipment of goods in the amount of 2 pieces was carried out
To obtain data on the cost of goods, the program builds a system of linear equations.
Here's what it looks like:
Those. the system of equations remains exactly the same as in the "average" calculation method, but there is a difference, which we will see later.
So, let's denote the price of goods in warehouse 1 as X1
For K1 - the number of goods received at warehouse 1 (according to incoming invoices and transfers) minus the balance at the end of the month
We denote by K21 the quantity of goods moved from warehouse 2 to warehouse 1.
And here is the difference - for C1 we denote the cost of goods minus the parties that formed the balance of goods at the end of the month.

Similarly, we designate data for warehouse 2.
Substitute our values ​​into the equation and solve it.
This is the cost of writing off goods from the warehouse during the month and it differs from the cost of the same goods at the end of the month.

Similarly, equations for a larger number of warehouses will be constructed and solved.

In accordance with clause 83 of the Methodological Guidelines for the accounting of inventories, transportation and procurement costs (TZR) of an organization are taken into account by:
- Assignment of TZR to a separate account "Procurement and purchase of materials"
- Assignment of TZR to a separate sub-account to the "Materials" account
- Direct inclusion of TZR in the cost of the material
IMPORTANT: A specific accounting option for TZR is set by the organization independently and is reflected in the accounting policy of the organization
But the composition of transport and procurement costs is determined by Appendix 2 to the methodological guidelines
- loading and transportation costs;
- expenses for the maintenance of the procurement and storage apparatus of the organization;
- expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement;
Etc.
Based on the composition of the TZR, the direct inclusion of transportation costs in the actual cost of the material is difficult to implement in real activity. Data (primary documents) on the composition and value of the TZR may come with a significant delay in relation to the moment of receipt, and most importantly, by the time the materials are written off for production, and the further formation of the cost of manufactured products (services).
This reflection method was implemented in previous versions of the Trade Management system and caused some problems in use.
Thus, the first two ways of reflecting the TZR in the accounting of the organization remain. The general meaning of these methods lies in the separate accounting (accumulation) of inventory during the reporting period and the further redistribution of the amount of inventory in proportion to the consumption and balances of materials in warehouses. The calculation of the amount of TZR to be written off to the accounting accounts, which reflect the consumption of the relevant materials, is carried out according to the following formula:

Distribution coefficient of TZR = (TZR at the beginning of the reporting period + TZR for the reporting period) / (Balance of goods at the beginning of the reporting period + Arrival of goods for the reporting period) * 100
The amount of TZR to be written off for the reporting period = Consumption of goods for the reporting period * Distribution coefficient /100.
All indicators are expressed in sum terms, not quantitative.
An example of calculation using this formula can be seen in Appendix 3 to the methodological guidelines.
What I would like to note here in the first place - at the moment, the procedure for calculating the amount of transport and procurement costs, implemented in 1C: Trade Management, DIFFERS from this order.
A bug was registered at this point, the developers took into account the remark and corrections will be made in the next versions to fix this problem.

Let's consider how the amount of TZR is calculated in the “Trade Management” at the current moment.
The amount of TZR written off to the cost is calculated as:
(CV at the beginning of the reporting period + CV for the reporting period) / (Balance of goods at the beginning of the reporting period + Arrival of goods for the reporting period) * Consumption of goods for the period
It is very important that for indicators of goods it is used for sum expressions of value, and quantitative ones.
If a company has several warehouses, then the share of transportation costs when moving to another warehouse is solved by similar linear equations, which we considered in the algorithms of the “average” and FIFO methods for evaluating goods.

An important point to which you should pay attention, because. it is not clear.
Look at the denominator of the fraction:
Let's take a small example:
In January there is a receipt of goods.
In the same month, we fully shipped this product.
In February, TZR was received for delivery in January.
In this case, the denominator of y will be 0, which is unacceptable according to mathematical rules.
From the point of view of Trade Management, this situation is defined as the absence of a distribution base - it is simply impossible to calculate the coefficient.
Conclusion: it is important to consider such situations. According to the accounting rules in this case, we must accept such expenses as our direct costs. Simply put: we cannot allocate them to the cost of goods.

Now let's modify the example a bit:
Pay attention - we had a vacation of 9 pieces out of 10 and there was a balance on February 01. Looking at the formula, we will see that the entire amount of transportation and procurement costs will be charged to this balance.
Those. there is a distribution base for the system and it will allocate all costs to this one piece, which can cause a significant increase in cost.
Let's sum up a little on these examples: the costs that can be included in the cost of goods must be monitored, especially when the receipt occurs in the next reporting period.
And once again I remind you that in the next versions the distribution error will be fixed. (Behavior changed in revision 11.1)

Program 1C: Enterprise Trade Management has a lot of opportunities. It is quite possible to adapt it to keep records of a large trading holding in the context of its constituent enterprises. 1C UT is great for calculating the cost, its configuration provides for this regulatory document of the same name.

Features of cost accounting in the 1C UT program

The 1C Trade Management 11.3 program is suitable for calculating the cost of production in the context of each enterprise included in the holding or for the entire holding as a whole, provided that the Intercompany scheme is set up. This is sometimes necessary to optimize management accounting, the calculation of the cost will be based on the data of those enterprises that are included in the Intercompany scheme.

Program 1C Enterprise configuration UT 11.3 allows you to calculate the cost of goods sold automatically. This will allow you to keep track of profitability and record the financial result at any reporting date. Automatic calculation of the cost of goods sold using the 1C UT 11.3 program is performed in two ways:

• Calculation of the preliminary cost in the process of operational work and the calculation of the actual cost at the end of the month.
• Calculation of the actual cost price daily.

Any enterprise using the 1C UT 11.3 program to keep operational records of its activities can independently choose the method of accounting for the cost of goods sold in accordance with the rules of the approved accounting policy.

Choosing a cost calculation method

For operational accounting and control of the profitability of an enterprise at each stage of its economic activity, it is necessary to choose the right method for calculating the cost of goods sold in the 1C Trade Management program edition 11.3.

Before choosing one of the proposed methods, you should consider the following factors:

· Preliminary calculation of the cost is always made according to the method of estimating the cost of goods - By average. Therefore, the calculated actual cost may differ from the previously calculated one.

· The calculation of the actual cost implies the mandatory execution of all operations that mark the end of the reporting month, which takes a lot of time and is not recommended in the process of operational work.

Consider all the methods for calculating the cost price offered by the 1C UT program in more detail.

First option calculation of the preliminary cost in the course of economic activity and the actual cost at its closure is used quite often at trading enterprises. It allows you to fix the gross profit after the sale of any batch of goods and at the close of the next trading day. The actual cost is calculated after the closing of the reporting month, after which the final financial result is displayed.

When choosing this method, the 1C UT program allows you to set up automatic calculation of the cost of goods sold. To do this, you need to check the command box next to the scheduled task of the same name, which is located in the Administration section, and also set the schedule according to which this calculation will be performed. After that, the date in the regulatory document Cost calculation will change daily, and the document itself will be promptly retransmitted. The calculation that will be carried out on the last day of the reporting month and will display the actual cost indicator used to calculate the financial result.

We will talk about the features of the second method of calculating the cost in the configuration of the 1C UT 11.3 program in our next article.

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After the shipment of goods in the movement of the document according to the registers "Cost of goods" and "Revenue and cost of sales", resources at the cost of goods are not filled. And, of course, cost analysis reports also do not display data. All this is explained by the fact that in UT 11 the cost calculation takes place in a separate document, which is called “Calculation of the cost of goods”. You can find it in the section Finance - Regulations. In this document, there are 2 options for calculating the cost - PRELIMINARY (intended to obtain the planned cost. Calculation always takes place on the average without taking into account additional costs) and ACTUAL (in this case, the method of estimating the cost of goods can be specified either by the average for the month, or FIFO.

If the selected method differs from that specified for the organization, the program will warn and perform the calculation according to the method specified in this document). It is recommended to create one document in the billing period (month) and, if it is necessary to obtain the planned cost, create the document "Calculation of the cost of goods" with the option "Preliminary" and retransmit it as necessary (it is better, of course, to set up scheduled tasks). At the end of the month in this document, change the option to "Actual" and post the document. An important role is played by the date of the document, because. cost calculation will be carried out on the specified date. Therefore, it is necessary to indicate the end of the billing period, and the time does not matter. I also want to note that when conducting manually, it is better to press the “Post” button, and not “Post and close”, because. there may be error messages that close with the document window and the user simply does not notice them.

Well, now directly to the cost calculation scheme in UT 11. As I already noted, 2 methods of cost calculation are used in UT 11 - weighted average and FIFO.

Calculation of the average cost is performed on the basis of the results of the month. The calculation formula is quite simple - you need the balance of the goods in the value estimate at the beginning of the month + the cost of purchasing the goods and divide this by the amount of the initial balance + the amount of receipt.

FIFO costing is a little more complicated. In UT 11 there is no classical concept of "batch", therefore, the quantitative balance of goods at the end of the month is first calculated. To calculate the valuation of this balance, the quantity and value are sequentially collected from the latest receipts, since it is believed that the first batches have already been written off. In this case, only receipts with a known value are taken, i.e. movement of goods is not taken into account. This amount is deducted from the value of all receipts for the month and the amount of the initial balance. Thus, the sum of all expenses is obtained, which is distributed in proportion to the number of retired goods.

The calculation of the cost in UT 11 is carried out in the context of the accounting analyst: Organization, Warehouse, Nomenclature, Characteristics of the item, Supplier, Deal, Subdivision, etc. It follows that the cost of one item in different warehouses may differ or items that have different characteristics (even color , especially if goods of different colors were purchased from different suppliers). By the way, you can not keep records of the cost in the context of types of stocks. To do this, uncheck the "Separate accounting" box in the Administration - Finance section. To calculate the cost for each analytic, a linear equation is compiled, thus, a system of linear equations (SLE) is obtained.

Let's look at a few examples:

Example 1

Within a month, the warehouse received goods in the amount of 50 pieces. in the amount of 20,000 rubles. and quantity 30 pcs. in the amount of 18,000 rubles. from one supplier. There were 2 implementations in the amount of 18 and 14 pcs. of this product. At the beginning of the month, the balance of goods was 2 pcs. in the amount of 1,000 rubles. Before compiling the SLE, the system first calculates the final balances. In our case, it turns out 50 pieces. (2 + 50 + 30 - 18 - 14).

26,000 \u003d 1,000 + 20,000 + 18,000 - 18x - 14x, where x is the average cost of one unit of goods

Equation solution:

So, the cost of the first shipment is 406.25 * 18 = 7,312.50, and the second one is 5,687.50. Now for a more complex example.

Example 2

But I want to note that such a distribution of types of reserves does not always work in practice. The fact is that when carrying out a shipment, the system takes data on the consumption analytics from the information register "Date of receipt of goods by the organization", where the grouping by supplier takes place and the maximum date is selected. Also, during the initial posting of the goods receipt document, an entry is added to the information register, but when the date of the document is changed and the document is re-posted, the entry in this register is not updated. Therefore, it is convenient to use the report "Analysis of the cost of goods" (it is located in the Finance - Financial Reports section), and either decipher or change the report version by adding groupings by supplier (whichever is more convenient) to view the analytics of invoices. It is also possible to view data on stock types directly in the shipping document by clicking the "Open stock types" button.

0 \u003d 15,000 - 9XCaPp - 5XCaPp - 1XCaPp, where XCaPp is the average cost of one unit of goods in warehouse A of the supplier Politext LLC

1XSbPp = 1XSaPp, where XSbPp is the average cost of one unit of goods in warehouse B of the supplier "Polytext LLC"

Consider a step-by-step solution for a hypothetical exam ticket Specialist Consultant version 11. I hope this solution will help you prepare for the exam. I want to warn you, I do not guarantee that the answer to this question is 100% correct and complete, this is just my vision.

The ticket itself can be downloaded at. The text of the task itself will not be given in the text.

Solution of Task No. 3, ticket No. 1 specialist consultant Trade management 11

1. Initial base setup:

On the Administration tab

• in the "Stocks and Purchases" section, set the flags - "Assembly / Disassembly", "Orders for Assembly / Disassembly".

2. Input of NSI

From the reference information, we need to create 2 nomenclatures-components (leg and shelf) and 1 nomenclature-finished products (rack). At the rack, we indicate the Configuration Option, for example, for us it will consist of four “legs” and one “shelf”:

4. Receipt of components at the warehouse

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• 5. We will issue an order for assembly and assembly

The next step is to create an assembly order (Inventory and Purchases tab - Assembly / Disassembly Orders):

And the creation of the assembly document itself on its basis:

However, if you look at the movements of the cost register, you can see that the system did not calculate the cost of the kit and components:

The thing is that the system generates the cost later, with a special document.

6. Calculation of the cost of goods

To calculate the cost of goods, you must enter the regulatory document "Calculation of the cost of goods". It is located on the Finance tab, the command is Regulatory documents:

5. Demonstration of the functionality:

One of the reports with which you can see the cost of the assembled rack is the Analysis of the cost of goods: