Abstract: Accounting for production costs and calculating production costs. Accounting for production costs and calculating the cost of production Accounting for calculating and analyzing the cost of production

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YAKUT ECONOMIC AND LEGAL INSTITUTE (BRANCH)

EDUCATIONAL INSTITUTION OF TRADE UNIONS

"ACADEMY OF LABOR AND SOCIAL RELATIONS"

Finance Department

Department of Accounting and Taxation

COURSE WORK

in the discipline "Accounting"

on the topic “Accounting for production costs and costing”

(using the example of ART STROY LLC)

Completed:

Student of group F-09 salary

Mandarova Nadezhda Gavrilevna

Checked:

Senior Lecturer

Ignatenko T.S.

Yakutsk 2014

Introduction

1.1 Concept and composition of costs included in the cost of products (works, services) and their classification

Chapter 2. Accounting for production costs of ART STROY LLC

2.1 Brief economic characteristics of the enterprise

2.2 System for calculating production costs of ART STROY LLC

Conclusion

List of used literature

Applications

Introduction

The production process occupies a central place in the activities of the organization and is a set of technological operations associated with the creation of finished products, performance of work, and provision of services. Production is determined by the interaction of three main factors - labor, means of labor and objects of labor. The participation of these factors in production requires corresponding costs: firstly, to ensure a continuous production process, the purchase of material resources is necessary, as a result of which incoming costs are formed; secondly, economic funds are spent directly in the process of processing inventories for the manufacture of products and their sale - for the wages of workers, the cost of labor items spent on the production of products, depreciation of labor involved in production, production maintenance and management (wages service and management personnel, the cost of labor items spent on general production and general economic needs (heating, lighting, cleaning of premises, etc.), depreciation of buildings and household equipment of workshops and general economic structures, etc.). The purpose of accounting for production costs and calculating the cost of products is to timely, completely and reliably determine the actual costs associated with the production and sale of products, calculate the actual costs of individual types and all products, and control the use of resources and funds. Continuous current accounting of costs at the point of cost occurrence, daily identification of possible deviations from established standards, the causes and culprits of these deviations must satisfy the requirements of operational production management.

This paper discusses the main methods of cost distribution when calculating product costs, the pros and cons of one or another method, for certain types of production, depending on its type, as well as on the industry of the enterprise. The main methods and methods of analyzing production costs at an industrial enterprise, issues and problems arising in connection with the analysis are also discussed.

Relevance of the topic. The production of products (works and services) is associated with certain costs or expenses. In the process of production, labor is expended, means of labor are used, as well as objects of labor. All enterprise costs for the production and sale of products, expressed in monetary form, form the cost of using production resources. The purpose of accounting for production costs and calculating the cost of products is to timely, completely and reliably determine the actual costs associated with the production and sale of products, calculate the actual costs of individual types and all products, and control the use of resources and funds. Continuous current accounting of costs at the point of cost occurrence, daily identification of possible deviations from established standards, the causes and culprits of these deviations must satisfy the requirements of operational production management.

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 volume of accounting and place of their occurrence;

Coordination of cost objects with the objects of calculating the cost of production, indicators of accounting for actual costs with standard, planned, etc.

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

Localization of costs caused by the manufacture of certain products;

Implementation of operational control over production costs and formation of production costs.

The purpose of the course work is to account and analyze the costs of production, as well as to study ways to reduce the costs of production.

Achieving this goal requires solving the following tasks:

1) reveal the essence of production costs;

2) classify these costs;

3) master methods of cost accounting and cost calculation;

The course work uses the latest instructional materials related to this topic. The main ones are legislative acts, laws and regulations. Much material was used from the journals "Accounting and Audit", "Accountant's Bulletin", "Legal Consultant of the Chief Accountant", as well as the works of the following authors: Shchadilova S.N., Kondrakov N.P., Kondrakov N.P.

The object of research in the course work is LLC "ART STROY".

The enterprise under study has a bank account, a round seal with its name, independently carries out business activities and is fully responsible for its results.

Chapter 1. Theoretical foundations of production cost accounting

1.1 Concept and composition of costs included in the cost of products (works, services)

The costs of production and sales of products are one of the most important indicators characterizing the activities of an organization. Their value influences the final results of the organization’s activities and its financial condition.

A certain level of costs that develops in an organization is formed under the influence of processes occurring in its production, economic and financial spheres. The more efficient the use of material, technical, labor and financial resources in production and the more rational the management methods, the more opportunities there are for reducing the costs of production and sales of products. In the practice of planning and accounting, the term “production costs” is used to characterize production costs. Bezrukikh P.S. Accounting. - M.: Accounting, 2011. - P.495

All the variety of costs, heterogeneous in composition and economic purpose that form the cost of products (works, services), must be classified according to certain criteria. This helps improve planning, forecasting, accounting and analysis.

The main classification grouping of costs used in planning and accounting is grouping by type of expense - elements and cost items. Kondrakov N.P. Accounting: Textbook. - M.: INFRA-M, 2010. - P.102.

Costs that are homogeneous in their economic content are grouped by elements. Economic elements show what is spent and for what amount in the enterprise as a whole, regardless of whether these expenses relate to manufactured products or to works and services of a non-industrial nature; are used when drawing up estimates of production costs in monetary terms and checking its implementation, when rationing and analyzing the working capital of the enterprise.

The grouping of costs by element is the same for all organizations.

Grouping of costs by items is carried out depending on their functional role in the production process. Bezrukikh P.S. Accounting. - M.: Accounting, 2011. - P.532-534

The list of costing items, their composition and methods of distribution by type of product (work, service) are determined by industry guidelines on planning (forecasting), accounting and calculating the cost of products (work, services) taking into account the nature and structure of production. At the same time, the grouping of costs by item established for the relevant industry (sub-industry, type of activity) should ensure the greatest allocation of costs associated with the production of certain types of products (works, services), which can be directly and directly included in their cost (so-called direct costs) . Cost of products, works and services: accounting and tax (2nd ed., revised and additional) / G.Yu. Kasyanova. - M.: ABAC, 2010.- P.336-338 The following nomenclature of calculation items is recommended for use at enterprises of the Ministry of Industry of the Republic of Belarus. Depending on the specific weight of individual groups of expenses and the order of their inclusion in the cost of specific products when developing industry guidelines, the given range of items may be reduced or expanded.

Comparative characteristics of these two types of cost classification are presented in Table 1.1.

Table 1.1 - Grouping of costs for production and sales of products

By economic cost elements	By cost items
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	1 Raw materials and materials 2 Purchased components, semi-finished products and production services 3 Returnable waste (subtracted) 4 Fuel and energy for technological purposes 5 Basic wages for production workers
	6 Additional wages for production workers 7 Taxes, contributions to the budget and extra-budgetary funds; fees and deductions to local authorities, in accordance with the law 8 Expenses for preparation and development of production 9 Wear and tear of tools and devices for specific purposes and other special expenses 10 General production expenses 11 General expenses 12 Technological losses 13 Losses from marriage 14 Other production costs. 15 Selling expenses.

cost cost production costing

In the process of planning and accounting for costs according to purpose, all costs are divided into technological (basic) and economic and managerial (overhead).

The main ones include costs directly related to the production process. These include: raw materials and supplies, fuel and energy for technological purposes, wages of production workers, contributions for social needs, expenses associated with the development of production of new types of products and the maintenance and operation of machinery and equipment. Overheads (economic and administrative) include expenses associated with the management and maintenance of production (general production, general business) expenses.

Thus, the totality of technological and management costs forms the production cost of products. Cost of products, works and services: accounting and tax (2nd ed., revised and additional) / G.Yu. Kasyanova. - M.: ABAC, 2010.- P.340-342

According to the method of inclusion in the cost of production, all costs can be divided into direct, distributed and indirect.

Direct costs are those that, on the basis of primary documents, can be attributed directly to certain types of products (works, services), with the production (performance, provision) of which they are associated (raw materials, workers' wages, etc.).

Distributed costs (in the case when several different types of products are made from the same type of materials; motor energy consumption; costs for intra-shop movements of materials, parts, assemblies) are directly dependent on the manufacture of products and equipment operating time.

Therefore, they are distributed between types of products and works in proportion to specific bases. At the same time, the accuracy of their distribution must be ensured. Posherstnik E.B., Posherstnik N.V. Composition and cost accounting in modern conditions. - St. Petersburg: Publishing Trading House "Garda", 2009 - P.256

Unlike distributed ones, indirect costs can be distributed between calculation objects only conditionally. These include business and administrative (overhead) costs. In this case, the bases for the distribution of indirect costs are determined based on the technology and organization of production and the nature of the products produced. The presence of indirect costs leads to inaccurate calculation of the cost of certain types of products, so they need to be reduced in every possible way.

However, the classification of certain types of costs as direct or indirect is to a certain extent arbitrary.

In relation to production volume, costs are divided into variable and semi-fixed.

Variable costs are expenses that change depending on changes in production volume. These include: consumption of raw materials and supplies; fuel and energy for technological purposes; purchased components, semi-finished products and production services; to pay production workers; for packaging, packaging and transportation of finished products, included in commercial expenses, etc.

Conditionally constant expenses are those that do not depend on changes in production volume. These are general production and general business expenses. As production volume increases in absolute terms, these costs increase, and their relative share in the unit cost of production decreases. Lugovoi V.A. Organization of accounting of production costs (part 1) // Accounting 2009 No. 7, P 3.

Based on the degree of homogeneity, costs are distinguished between single-element (simple) and complex.

Single-element costs are those costs that consist of economically homogeneous elements (materials, wages, etc.).

Complex costs are a combination of heterogeneous economic elements. These include general production and general business expenses, expenses for mastering the production of new types of products, losses from defects and commercial expenses, etc. Each of the listed complex items includes costs for materials, fuel, wages and other elements.

Based on expediency, production costs are divided into productive and non-productive.

Productive costs include costs associated with the manufacture of suitable products and the development of new products.

Unproductive costs are associated with the release of defects, losses from downtime, shortages of valuables in warehouses, etc.

Depending on their nature (depending on their connection with production), costs are divided into production and non-production.

Production is associated with the production of products in the workshops of the main, auxiliary or service industries.

Non-production costs are associated with the process of shipment and sale of products (loading, packaging, transportation, etc.).

Production and non-production costs together form the total cost of products sold.

Depending on the place of origin, costs are taken into account by production, workshop, site, team, etc. Kerimov V.E. Cost accounting, calculation and budgeting in certain sectors of the production sector: textbook. - 3rd ed. - M.: Publishing and trading corporation "Dashkov and K", 2011. - P.480-484

Depending on the time of occurrence and inclusion in production costs, costs can be divided into current, upcoming and future periods.

Current are expenses incurred during the production process and directly attributable to production costs (material consumption, labor costs, general production and general business expenses, etc.). The upcoming ones include the creation of reserves for upcoming expenses and payments at the expense of production costs for upcoming expenses in future periods (to pay for regular vacations, annual remuneration for long service, upcoming costs of repairing fixed assets and rental items, etc.).

Deferred expenses are expenses incurred in a given reporting period, but related to future reporting periods (expenses associated with mining and preparatory work, development of new enterprises, production facilities, etc.). Kerimov V.E. Cost accounting, calculation and budgeting in certain sectors of the production sector: textbook. - 3rd ed. - M.: Publishing and trading corporation "Dashkov and K", 2011. - P.480-484

1.2 Methods for accounting for production costs and calculating production costs

In total, the costs associated with the production and sale of products form its cost.

By calculating the cost of production is meant a certain procedure for grouping production costs depending on the specific conditions of production of products, which ensures the determination of its actual cost and the necessary information to control the process of cost formation.

Costing is one of the main indicators of the plan and cost report, which expresses the enterprise’s costs for the production and sale of a unit of a specific type of product in monetary form. Calculation of the cost of production is predetermined by the characteristics of the technology and organization of production, the nature of the products produced, the work performed and the services provided.

Depending on the purposes of calculation, planned, estimated and actual calculations are distinguished.

Determining cost is a very complex process, and calculating the cost of products (works, services) must meet the industry specifics of the enterprise, as well as the peculiarities of the organization of its production.

Costing is compiled for all types of products produced by the enterprise, and determines the economic profitability of production, reveals reserves for saving material, labor and monetary resources.

Planned costing is a calculation of the planned cost of a unit of production (product), compiled by cost items.

Planned calculations are compiled for the planned period on the basis of progressive norms (estimates) in force for the initial period of labor costs and means of production, reflecting further technical progress and improvement in the organization of production and labor.

Project calculations are a type of long-term planned calculations that are necessary to determine the effectiveness of capital investments and new equipment.

Standard costing is a type of current planned costing, which is based on current, current standards that basically characterize the achieved level of costs, and are used with the standard method of cost accounting.

Unlike planned costing, which reflects planned standards and is calculated for the year, standard costing reflects standards based on the existence of an appropriate regulatory framework and a standard method of accounting for production costs. Cost of products, works and services: accounting and tax (2nd ed., revised and additional) / G.Yu. Kasyanova. - M.: ABAC, 2010.- P.331

Actual (reporting calculations) - are calculated on the basis of accounting data and characterize the actual level of all costs for the production and sale of products (works, services). It is used to monitor the implementation of planned targets to reduce the cost of various types of products, as well as analysis and dynamics of cost. Ivanova N.G. Audit of production costs and calculation of production costs.

// Accounting. 2009 No. 3, pp. 75-76.

When compiling planned and actual calculations of product costs and a set of production costs for the enterprise as a whole, a grouping of costs by technological processes, redistributions or installations (shops), etc. is used.

Depending on the volume of costs included in the calculation, there are calculations of workshop, production and full costs.

Depending on the period covered, calculations are divided into monthly, quarterly and annual.

The method of accounting for production costs is understood as a system of methods for reflecting production costs to determine the actual cost of production.

The choice of method for calculating product costs is related to the industry and production characteristics of enterprises. In practice, industrial enterprises use simple, normative, order-by-order and incremental methods of accounting for production costs and calculating costs.

The simple (process-by-process) method is used at those enterprises that produce homogeneous products, have a mass production nature and a short period of the technological process, and where there are no remains (or there are stable ones) of work in progress. This method is typical for enterprises in the extractive industries, the building materials industry, the chemical industry, etc. When carrying out a simple calculation method, the cost per unit of production is calculated by dividing the amount of production costs by the number of units of production.

The standard method of accounting for production costs and calculating the cost of production is used to timely prevent waste of labor and financial resources. As a rule, it is used in mass and serial production at manufacturing enterprises, in mechanical engineering, and at light industry enterprises.

The essence of the normative method is that certain types of production costs are taken into account according to production standards provided for by normative calculations. At the same time, operational records of deviations of actual costs from production standards are kept, indicating the object of occurrence of deviations, the reasons and culprits of their formation, and changes made to the current cost standards as a result of the implementation of organizational and technical measures are taken into account and the impact of these changes on the cost of production is determined. Lugovoi V.A. Organization of accounting of production costs (part 1) // Accounting 2009 No. 7-C 3.

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.

Custom accounting method - the cost per unit of production is calculated based on the sum of the costs of all workshops. This method is used in industries with mechanical assembly of parts, assemblies and products in general, where the technological process between workshops is closely interconnected, and the last product is produced by the last workshop in the technological chain. Here, the actual cost is determined upon completion of the completed order. The entire amount of costs will be its cost. Lugovoi V.A. Organization of accounting of production costs (part 1) // Accounting 2009 No. 7 - P.7

The custom method of accounting and calculating products is used in individual and small-scale production at heavy industry enterprises, in the shipbuilding industry (building a ship, manufacturing a turbine, etc.), where individual products are produced.

The cross-cutting method of accounting for production costs and calculating the cost of production is used in those industries where the technological process is divided into separate phases of processing of the source material and the processed raw materials successively go through several separate independent phases of processing - processing stages (oil refining, textile industry, etc. )

Processing is a set of technological operations that culminate in the production of an intermediate product (semi-finished product) or the production of a finished finished product.

The costs of manufacturing products of such industries are taken into account by type of homogeneous products, costing items and redistributions. Cost of products, works and services: accounting and tax (2nd ed., revised and additional) / G.Yu. Kasyanova. - M.: ABAC, 2010.- P.357

1.3 General procedure for cost accounting

In this paragraph we will reveal the accounting methodology for production costs, guided by the requirements of regulatory documents.

Costs associated with production during planning, accounting and costing are grouped according to cost items. The list of cost items, their composition and methods of division by type of product (work, service) are determined by industry instructions on planning, accounting and calculation of the cost of products (work, services), taking into account the nature and structure of production. Kozlova E.P., Parashutin N.V. and others. Accounting in industry. - M.: Finance and Statistics, 2004. - P. 432 Costs of production are included in the cost of production of the reporting period to which they relate, regardless of the time of payment - previous (rent) or subsequent. Certain types of expenses for which it is impossible to accurately determine which calculation period they relate to, as well as expenses in seasonal industries, are included in production costs in accordance with the estimated normative procedure.

Unproductive losses and expenses are reflected in the accounting of the reporting period in which they are identified. Expenses that are included in the cost of products (works, services) in foreign currency are displayed in the national monetary unit in amounts determined by converting foreign currency at the rate of the National Bank in force at the time of operations.

Consolidated accounting or generalization of costs by costing items, elements, workshops and types of products (orders), types of services refers to the final stage of production costs.

Generalization of costs occurs in a certain sequence. First of all, all direct costs are charged to production accounts. Write-off of direct costs is carried out on the basis of statements of distribution of relevant costs, compiled according to data from primary documents, as well as statements of depreciation of fixed assets and depreciation of low-value and wear-and-tear items. Kozlova E.P. Accounting and distribution of materials spent on production. // Glavbukh 2009 No. 13, pp. 10-12.

In the second place, the services of auxiliary production are distributed, as well as indirect costs (general production and general business expenses, costs of maintaining machinery and equipment). After this, deferred expenses and losses from marriage are written off.

Then production costs are calculated by item, by type of product, order codes, type of service, by individual structural divisions and for the enterprise as a whole.

The technique for summarizing production costs depends on the form of accounting. In the journal-order form of accounting, journal order No. 10 is used to summarize costs, in the simplified form - statement B-3, and in the abbreviated journal-order form of accounting - journal order No. 05.

Journal-order No. 10 in form consists of three sections. Section 1 provides data on production costs, section 2 shows the calculation of production costs by economic elements. Section 3 is drawn up on the basis of the first section in the debit of account 20 “Main production”, including transportation and procurement costs for material costs. Kozlova E.P. Accounting and distribution of direct production costs. // Glavbukh 2011 No. 14, pp. 9-10.

During the reporting period, the total amount of material costs of the enterprise is determined in the income statement, the quantity of manufactured products is indicated in physical terms, and the cost per unit of finished product is determined. The expenditure part of the statement reflects the number of finished products delivered to the warehouse and released in the order of sale.

Costs on the debit of account 20 are collected from the credit of various accounts based on data contained in other statements (B-2, B-4, B-5, etc.) and directly from individual primary documents.

In one statement, you can keep separate records of costs for production of products by type and for production management (overhead costs). At the end of the month and when calculating all costs (according to column 11), the total amount of management costs can be distributed among the types of products produced or completely written off as costs of goods sold. In the first case, entries are made in the 11-fold column on the line “Total management costs” (overhead costs) and in black on the lines (objects) of accounting for the costs of production products (works, services). Kozlova E.P. Accounting and distribution of direct production costs. // Glavbukh 2011 No. 14, pp. 9-10.

When writing off costs for sold products, they are debited to account 46 and reflected in column 16 “Sold.”

When determining the costs of products completed by production, their actual cost is revealed, which is written off from the credit of account 20 to the debit of the corresponding accounts in the areas of product use - to the warehouse (account 40 “Finished Products”), sales (account 46 “Sales”) and others.

The production cost accounting method is the determination of the composition and amount of costs for individual products, types, groups of products, redistributions, orders, etc. The determining factors when choosing a production accounting method are industry affiliation, type of production; the nature of the technological process, the range of products; organizational structure of production management.

In our country, the main cost accounting methods are currently classified:

1. in relation to the technological process - custom-made, custom-made;

2. by costing objects - part, unit, product, process, redistribution, production, order;

3. according to the method of collecting information that ensures control over costs - the method of preliminary control - the normative method. Posherstnik E.B., Posherstnik N.V. Composition and cost accounting in modern conditions. - St. Petersburg: Publishing Trading House "Garda", 2009 - P.125

The custom method of accounting for production costs is used in individual and small-scale production of manufacturing industries, where non-repeating or rarely repeating products or work are produced, as well as in auxiliary production of the enterprise.

The object of cost accounting is a separate order opened for a predetermined number of identical products, or a certain volume of work or services performed. Production costs are collected according to a separate order, and within it in the context of the established nomenclature of costing items. Nesterov V.I., New rules for accounting (budget) accounting of state (municipal) institutions - M: Business and Service 2011. - P.478

The actual cost of manufactured products, completed work or services for each order is calculated upon completion by summing up production costs, taking into account the return of unused material assets and is not an average, but a well-defined value. Calculation of the actual cost of individual products is carried out using the direct calculation method, that is, the sum of all production costs is divided by the number of products included in this order.

The incremental method of accounting for production costs is used in mass production, where the technological process consists of a number of sequential processing stages - discontinuous processing stages, representing a set of operations or processes that result in the production of products that are homogeneous in terms of the source material and the nature of processing. The essence of this method lies in the fact that production costs are taken into account according to the stages of the production process, and within each stage - according to costing items. The cross-cutting method is used mainly in the metallurgical, textile, woodworking, glass, paper, and food industries. Nesterov V.I., New rules for accounting (budget) accounting of state (municipal) institutions - M: Business and Service 2011. - P.483

The standard method of accounting for production costs is characterized by the following accounting principles:

1. preliminary compilation of standard calculations based on technically sound current consumption rates for the main items of production costs in physical and monetary terms;

2. taking into account changes in current current standards and determining the impact of these changes on the cost of production;

3. identifying deviations of actual expenses from current standards for reasons and culprits.

The use of a standard accounting system allows the use of a standard method of calculation, in which the actual cost of products is calculated by algebraically adding its standard cost with the measurement value of norms and deviations from norms. The organization of a normative accounting method allows for daily and continuous accounting and control of current costs.

Improving the economic mechanism follows the path of complete independence at different levels of self-supporting units. A document reflecting the efficiency of a self-accounting unit can be a personal account. The most promising, taking into account the widespread use of computer technology, is the consistent replacement of actual cost accounting with normative accounting for deviations from normative information (norms, standards and normative indicators), which will significantly increase information in the enterprise management system. Shchadilova S.N., Accounting for everyone - M: Business and Service 2011. - P.79

Chapter 2. Accounting for production costs using the example of ART STROY LLC

2.1 Brief description of the enterprise

General information about the company

Limited Liability Company "ART STROY"

Legal address of the Company:

Moscow city

Street: Yaroslavskoe highway no. 118, building 3, 403

Postcode: 129337

ART STROY LLC was founded in 1992. The company's development strategy is aimed at the use of advanced technologies, advanced materials and modern mechanization in construction.

The company has an independent balance sheet, settlement and other accounts, and has a seal.

Type of economic activity - construction and repair of buildings and structures; has production and material and technical bases.

The purpose of the Company's activities is to generate income for the provision of work and services.

The subject of activity is construction and installation work, repair of buildings and structures.

The market economic mechanism involves the introduction of new production relations focused on the production of competitive products. Since competitiveness depends on the level of costs, in modern conditions, reducing production costs is the most important condition for the development of production of an industrial enterprise.

An important role in realizing this goal is given to the analysis of the economic activities of the enterprise. With its help, tactics for its development are developed, management decisions are substantiated, their implementation is monitored, reserves for increasing production efficiency are identified, and the performance of the enterprise as a whole and its divisions is assessed.

Table 1 presents the main performance indicators of ART STROY LLC for 2011-2013. Technical and economic indicators are intended to summarize information about the economic activities of the enterprise, analyze the viability and possibility of functioning of the enterprise in market conditions.

Table 1

Technical and economic indicators of the enterprise for 2011-2013.

Indicators
1. Annual sales volume, rub.
2. Average number of employees, people, including:

Employees
Share of workers, %.
3. Labor productivity, rub. /year.
4. Average monthly salary, rub.
5. Payroll fund, thousand rubles.
6. Average annual cost of fixed assets, thousand rubles.
7. Return on assets
8. Capital intensity
9. Capital-labor ratio
10. Cost, thousand rubles.
11. Net profit, thousand rubles.

The sales volume in 2013 increased compared to previous years, this is explained by an increase in product output. The increase in revenue also affected other indicators, such as headcount and output. The values of the increase in the number of workers and their labor productivity are not the same.

There is a tendency for costs to increase. This happened mainly due to an increase in the item “Material costs”, which has the largest share in the cost structure.

The most important indicator characterizing the final economic results of an organization’s activities is profit. Increasing the amount of profit is the most important condition for the development of the national economy, since deductions from the profits of enterprises are one of the main sources of state budget revenue.

2.2 Industrial production cost calculation system LLC "ART STROY"

Currently, the system of regulatory regulation of accounting in the Russian Federation provides for at least two options for organizing cost calculation. The first of them is the traditional costing option, in which the full actual production cost is calculated. This option is used at the analyzed enterprise.

The cost calculation process for ART STROY LLC can be divided into three stages. At the first of them, the cost of production is calculated by summing up production costs according to costing items; at the second stage, indirect costs are distributed; at the third stage, the actual cost for the reporting period is determined.

At the first stage, the initial registration of costs associated with the implementation of the production and sales process is carried out. At the same time, the requirements for completeness of inclusion of expenses (availability of a primary document and timely registration of the fact of economic activity), correctness and validity of recording expenses in expense accounts must be observed.

Direct expenses at the time of their occurrence on the basis of primary documents are subject to reflection in the debit of calculation account 20 “Main production”. Account 20 “Main production” during the reporting period reflects the material expenses of the enterprise, expenses for remuneration of workers directly involved in production, etc.

At the same stage, indirect costs are also collected, which are subject to preliminary accounting on collection and distribution accounts 25 “General production expenses” and 26 “General business expenses”.

Account 25 “General production expenses” takes into account the following cost items:

- remuneration of workers servicing equipment, machines, mechanisms and vehicles;

- depreciation of production equipment, machinery, mechanisms and vehicles;

- all types of repairs of fixed assets of the canteen;

- intra-factory movement of goods and materials;

- maintenance of the canteen management apparatus;

- depreciation of buildings, structures, workshop equipment;

- tests, experiments, research;

- other items of general shop expenses.

On account 26 “General business expenses”, costs are accounted for in the following positions:

- expenses for enterprise management;

- general running costs;

- taxes, fees and deductions;

- wages of the enterprise management apparatus;

- business trips and movements;

- maintenance of fire, paramilitary and security guards;

- depreciation of fixed assets and their maintenance;

- occupational Safety and Health;

- personnel training;

- organized recruitment of labor and other expenses.

To account for expenses incurred in the reporting month, but not subject to inclusion in the cost of production of the current period, account 97 “Future expenses” is used. This account records expenses before 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, radio, Internet, paid in advance, rent, etc. Expenses of this type are called one-time expenses, and the accounts on which they are recorded are called reporting and distribution.

The source of covering expenses collected on account 97 is not only the cost price. Account 97 can be written off as a debit not only to cost accounting accounts, but also to account 99 “Profits and losses” and others, depending on the economic nature and regulations of expenses.

At the same time, production necessity in terms of regulating the cost of production requires the creation of reserves at the enterprise for future expenses and payments (reserves for vacation pay for workers, for future costs of repairing fixed assets, for warranty repairs, etc.). For this purpose, another reporting and distribution account 96 “Reserves for future expenses” is used.

This concludes the first stage of accounting for production costs. The completeness and composition of costs in accordance with the regulations of the Russian Federation and the accounting policies of the enterprise are the two main requirements that must be adhered to at the first stage.

Allocation of indirect costs is the second stage of cost accounting.

When forming the full cost, it is impossible to avoid the need to distribute indirect costs (management costs). In general, the indirect cost distribution scheme looks like this:

1. an object is selected to which costs are allocated (where costs arise);

2. a cost distribution base is selected - the type of indicator used to distribute costs. Due to the fact that a significant share of manual labor predominates in this area and the most significant cost component is the remuneration of personnel, the base chosen for the distribution of general production costs is “wages of the main production workers”;

3. the distribution coefficient (rate) is calculated by dividing the amount of distributed indirect costs by the amount of the selected distribution base;

4. The amount of indirect costs attributable to each object is determined by multiplying the calculated value (rate) of cost distribution by the value of the distribution base corresponding to the given object.

For example, for September 2013, the amount of overhead costs is 71,650 rubles, general business expenses - 38,444 rubles, accrued wages of main production workers - 75,513 rubles. The distribution rate will therefore be: 71650/75513 = 0.9488.

The distribution rate for general production expenses will be 71650/75513 = 0.9488, general expenses = 38444/75513 = 0.5091.

In any case, the procedure for distributing indirect expenses must be fixed by internal regulations and reflected in the Accounting Policies.

Calculation of the actual cost of work performed is the last stage of cost accounting and cost calculation at the analyzed enterprise. Ultimately, account 20 “Main production” collects all direct and indirect costs associated with the production of work for the reporting period.

The actual production cost of the work performed is written off from account 20 "Main production" in accordance with the accounting option adopted in the enterprise's accounting policy to the debit of account 90 "Sales", subaccount "Cost of sales".

To calculate the actual production cost of finished products, it is necessary to know the value of work in progress at the end of the period, i.e. costs for products that have not passed all stages of processing, testing, acceptance, and are incomplete. This is the meaning of the debit balance of account 20 “Main production”.

To determine work in progress, you need to know the number of products, parts, and blanks. The amount of unfinished products is determined by taking inventory of work in progress. The cost of work in progress is assessed by cost items depending on the type of production. In mass and serial production, work in progress is calculated according to the standard (planned) production cost or according to direct cost items, or according to the cost of raw materials, supplies, and semi-finished products. In individual production, work in progress is calculated based on actual costs incurred.

2.3 Accounting for production costs of ART STROY LLC

For accounting purposes, the following classification of activities is used: activities for the production and sale of products of the main production, other types of production and sale of goods.

Costs are grouped into direct and indirect. The total cost of products (works, services) is calculated. Direct costs are costs that, at the time of their occurrence, can be directly attributed to the costing object based on primary documents. Indirect costs cannot be attributed at the time of occurrence directly to the costing object. They are first collected on a specific account and then included in the cost of products, work, or services by calculation.

Analytical cost accounting is carried out by types of products (works, services), types of activities, nomenclature cost items, cost elements.

Administrative and general business expenses at ART STROY LLC are accounted for on account 26 “General business expenses.” Expenses of auxiliary production are recorded on account 23 “Auxiliary production”. Moreover, these expenses are recognized in the cost of products and services in full in the reporting period. Subaccounts opened for accounts 23 and 26 are shown in the Working Chart of Accounts.

Costs recorded on account 26 are written off monthly as follows: Dt 90.2 Kt 26.1 - indirect expenses are written off, Dt 90.5 Kt 26.2 - expenses that are not deductible when determining the profit of the enterprise are written off.

The costs recorded on account 23 form the actual cost of supplied products (work, services) of auxiliary production for internal consumption and external sales. At the end of month 23, the account is closed as follows: Dt 90.2 Kt 23.2 - expenses for the maintenance of machinery and equipment are written off, Dt 10 Kt 23.3 - expenses for sand procurement in terms of direct costs are written off, Dt 90 Kt 23.1 - expenses for asphalt plant are written off, Dt 90.2 Kt 23.4 - expenses for the provision of external motor transport services are written off.

To summarize information about production costs for product output, account 20 “Main production” is intended.

ART STROY LLC carries out consolidated accounting of direct production costs in a statement with a journal order under account 20 “Main production”. The journal order for account 20 reflects the write-off of the enterprise's direct costs by their elements. Direct expenses related directly to the production of products, performance of work and provision of services are written off to the debit of account 20 “Main production” from the credit of accounts for inventory accounting, settlements with employees for wages and others. Account 20 reflects the following expenses: raw materials and materials (Account Account 10), wages of key workers (Account Account 70), unified social tax (Account Account 69), depreciation of fixed assets (Account Account 02), cost of finished products used for needs production (Kt. account 43).

At the end of each month 20 the account is closed as follows:

Dt 90.2 Kt20 - direct costs for the scope of work completed are written off.

Work in progress is assessed in the amount of direct costs for each individual order and finished product.

So, the economic activity of ART STROY LLC for 2013 is mainly positive. This is explained by an increase in sales volumes in 2013. compared to previous years. There is a tendency for costs to increase. This happened mainly due to an increase in the item “Material costs”, which has the largest share in the cost structure. Having analyzed the costs of production of products of a public catering enterprise, we found that factors independent of the enterprise’s activities contributed to a reduction in the amount of production and distribution costs by 139 thousand rubles. and their level - by 3.069% of turnover. Factors that depend on the performance of a public catering enterprise led to an increase in expenses by 180 thousand rubles. A significant impact on the enterprise's costs is exerted by a change in the total (gross) turnover of the share of retail sales of its own products and purchased goods, since the cost intensity of the latter is approximately 1.8 times higher than the cost intensity of the wholesale sale of its own products. Consequently, it is necessary to increase the selling price, this leads to an increase in the volume of trade turnover, and, consequently, to a decrease in the level of production and distribution costs. Reducing the purchase price of raw materials, signing contracts with more profitable partners, and increasing labor productivity would lead to an increase in profits from the sale of products and more efficient operation of the enterprise.

2.4 Recommendations for improving production cost accounting

In conditions of uneven load flow on the production equipment of ART STROY LLC, and the presence of standardized reserves of free time for kitchen staff, to ensure uninterrupted operation of the enterprise, dividing operating costs into semi-fixed and variable ones is important.

To increase the profitability of production and achieve the desired results of the financial and economic activities of ART STROY LLC, it is necessary to use information on costs, using various methods of their grouping and generalization. In these conditions, grouping costs in relation to production volume is important. Based on this criterion, costs are divided into fixed and variable.

Separate accounting of variable and fixed costs and recognition of fixed costs as losses of the reporting period is the main principle underlying the direct costing system. In addition, this grouping of costs is used in the analysis and forecasting of break-even production and, ultimately, for choosing the economic policy of the enterprise.

Classification of methods for accounting for production costs and calculating costs

To begin with, let’s determine what the correct construction of a cost accounting methodology (hereinafter referred to as CM) can provide, who needs it and why.

The following management KM priorities can be identified:

checking the correct flow of the production cycle;
collecting information on costs to analyze them and find ways to optimize them;
making decisions by management on other cost management issues.

The objects of KM and cost calculation most often differ. The first of these is the basis on which costs are sorted. The object of KM can be the place of its origin, the center of responsibility, the type or group of products, the type of resources. The second is the type of product (work, service), semi-finished products, products at different stages of readiness. To distinguish between the concept of knowledge management and the concept of cost calculation, we propose to consider a diagram.

The sequence of reflecting and calculating costs and costs consists of accounting (steps 1-5) and cost accounting (steps 4-6). These steps are interconnected, and their implementation provides data for cost management. At the moment, the literature on management accounting describes a large number of methods of cost accounting and calculation of product costs. A unified generally accepted systematization has not yet been created for them. All these methods were developed to solve various management problems and are often classified according to the following criteria:

1. For UZ objects:

process-by-process
transverse,
custom.

The process-by-process method will be discussed below, and about the process-by-process and order-by-process method, read the articles on our website:

2. In terms of completeness of the ultrasound:

full cost system
system of incomplete (partial) costs.

3. In terms of efficiency of KM and control:

actual cost method,
standard cost method.

Some methods are losing their relevance due to the failure to provide complete and correct information on costs and costs. An example of this is the boiler method.

Boiler cost accounting method

Development and implementation cost accounting and calculation methods production costs passed gradually. Initially, costs were taken into account using the boiler method. The main feature of this method is that all costs, regardless of their type, place in which they arose, or other characteristics, are taken into account in a single register throughout the entire period. The result is the total amount of the enterprise’s costs for the period, which cannot be distributed correctly or even close to reality by the types of products manufactured. The cost of a particular type of manufactured product is calculated by distributing all boiler costs relative to some base, for example, the planned cost. As a result, the cost value turns out to be very approximate. Such accounting does not provide data that allows one to control costs, look for ways to optimize them, and solve other management issues. At the moment the boiler costing method also in use, but rarely used. It is relevant for industries where there is no need for analytical accounting, for example, with a single output product (coal mining industry, small enterprises with a single type of product).

Process-based method of cost accounting and costing

The process-by-process method is often called a simplified step-by-step model. The process method is suitable for enterprises:

with large volumes of continuous production;
short production cycle;
a narrow list of manufactured products;
absence or insignificant size of unfinished work.

Examples of such enterprises can be those employed in the mining industry (mining, gas production, oil production, logging), in the energy sector, and processing enterprises with a simple technological process (production of cement, asphalt, etc.).

The process-by-process method has several varieties depending on the conditions presented in the diagram.

In single-process, single-product production without inventories of finished goods, the unit cost of production is obtained by dividing all costs for the period by the number of products produced.

In case of single-process, single-product production with the presence of leftover finished products, the unit cost is calculated using the formula:

Seb. = Total / K + Zkom. / Kcom.,

Seb. — total cost per unit of production;

General — total production costs;

K is the quantity of products produced;

Zkom. — commercial and administrative expenses;

Kcom. - quantity of products sold.

In multi-process production, the technological process consists of several stages. Upon completion of each stage, a new semi-finished product is obtained, which passes through an intermediate warehouse for semi-finished products. Moreover, the number of semi-finished products after each stage may vary. For each process, the quantity of semi-finished products obtained is monitored. For better analytics, the costs of raw materials and materials per unit of production are taken into account separately, and for each process added costs (wages and overhead costs) are calculated. In this case, calculation is carried out according to processing stages. The cost per unit of production is calculated using the formula:

Seb. = Zm + Z1 / K1 + Z2 / K2 + ... + Zn / Kn + Zkom / Kkom,

Zm - material costs per unit of production;

Z1, Z2 ... Zn - added costs of each process;

K1, K2 ... Kn - the number of semi-finished products obtained in each process.

In some cases, the process-by-process method is identified with the step-by-step method, because they are characterized by the presence of separate stages of production (processes or redistributions), after which a finished semi-finished product is obtained. The difference between these methods is somewhat arbitrary, but some features of the transverse method can be highlighted:

more complex production process;
significant unfinished balances;
the cost is calculated in each processing stage according to its own production costs, the total costs are distributed among processing stages and types of products in an indirect way;
calculation occurs monthly, taking into account the balances of work in progress;
It is possible to use the conventional units method.

Standard method of cost accounting and cost calculation

The essence of the standard accounting method is the previous calculation of standard costs for selected objects, as well as the incidental determination of deviations of actual costs from standard ones in the production process. For each type of product, a standard cost estimate is compiled, which indicates the norms for the consumption of materials, wages and other items. Accounting is carried out in such a way that it is possible to divide current costs into standard and deviations. Deviation data allows you to find the reasons for non-compliance with standards, find the culprits or shortcomings in the technological process.

In accounting, costs are also reflected according to norms and deviations, usually using account 40. The diagram shows the principle of accounting according to norms. The actual cost is written off to the debit of account 40 from the UZ accounts for production, and the standard cost is reflected as a credit in correspondence with accounts 43, 90. When saving, a reversal entry is made Dt 90 Kt 40, and in case of overexpenditure, an additional entry is made Dt 90 Kt 40 for the amount of deviations.

Results

For effective use methods of cost accounting and calculation of product costs The organization must analyze its processes in detail, determine current management tasks, identify KM objects and ultimately select one or more methods. Labor costs methods of cost accounting and calculation of product costs is compensated by receiving detailed information that helps in solving pressing issues.

The main activity of any production organization is the manufacture of products, performance of work, provision of services for the purpose of their subsequent sale (sale) to consumers.

The implementation of the production process requires and is impossible without the presence of three mandatory factors of production: means of labor, objects of labor and labor. In connection with their use and operation, the organization incurs certain costs.

In domestic economic science and in the practical activities of enterprises, including accounting, such concepts as “costs”, “expenses”, “expenses” are used. However, there is currently no single generally accepted definition of these concepts.

As a rule, the concept of “costs” defines the amount of material, labor and financial resources in monetary terms used to create useful values, works, services, justified and determined by the conditions of production, i.e. costs are the cost of resources used for certain purposes.

There are three points in this definition:

costs are determined by the amount of resources used (material, labor, financial);
the amount of resources used should be presented in monetary terms to ensure comparison between different resources;
the concept of costs must necessarily be correlated with specific goals and objectives (production of products, performance of work, provision of services, capital investments, functioning of a department, service, etc.). Without specifying a goal, the concept of costs becomes vague.

It is believed that “costs” is a broader concept than “costs”. “Costs,” in addition to “usefully consumed resources,” also include unproductive losses (losses from natural disasters, downtime, etc.).

Along with this, there is an opinion that “costs” and “expenses” are one and the same thing. At the same time, it is believed that the term “costs” should be used when we are talking about the costs of carrying out any production or support activity - production costs, distribution costs. It is this approach that determines the use of the concepts of “costs” and “costs” as identical and interchangeable.

The concept of “expenses” is defined as costs over a certain period of time. In domestic practice, the concept of “expenses” is set out in PBU 10/99 “Expenses of organizations” and the Tax Code.

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

The organization's expenses, depending on their nature, conditions of implementation and direction of the organization's activities, are divided into expenses for ordinary activities and other expenses.

Expenses for ordinary activities are associated with the manufacture and sale of products, performance of work and provision of services, as well as the acquisition and sale of goods.

Expenses for ordinary activities include:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;
expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale;
expenses for the sale (resale) of products, goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc.).

Production costs related to manufactured products form it production cost.

Production costs together with the costs of selling (selling) products form full cost sold (sold) products.

Other expenses are not associated with the process of creating and selling products.

8.2. Recognition of expenses in accounting

All expenses of the organization (for ordinary activities and others) are recognized in accounting if the following conditions are met:

the expense is made in accordance with a specific contract, the requirements of legislative and regulatory acts, and business customs;
the amount of expenses can be determined;
there is certainty that a particular transaction will result in a reduction in the entity's economic benefits (i.e. the entity has transferred an asset or there is no uncertainty about the transfer of assets).

If at least one of the specified conditions is not met in relation to any expenses of the organization, then in accounting these expenses are recognized as receivables.

Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, useful life and the methods of depreciation adopted by the organization.

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

In accordance with the assumption of temporary certainty of the facts of economic activity, expenses are recognized in accounting in the reporting period in which they occurred, regardless of the time of actual payment of funds and other forms of implementation.

The following assets are not recognized as expenses of the organization:

in connection with the acquisition and creation of non-current assets;
as contributions to the authorized (share) capitals of other organizations, in connection with the acquisition of shares and other securities not for the purpose of resale (sale);
under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;
in the order of advance payment of inventories and other valuables, works, services;
in the form of advances, deposits to pay for inventories and other valuables, works, services;
to repay loans received by the organization.

For example, costs for the acquisition of fixed assets in the reporting period will not be recognized as expenses - only depreciated deductions for acquired fixed assets will be considered expenses.

In addition, PBU 10/99 provides a number of conditions for recognizing expenses in accounting and profit and loss statements.

Expenses are recognized in the income statement:

taking into account the relationship between production costs and revenues (matching income and expenses);
by their reasonable distribution between reporting periods, when expenses determine the receipt of income over several reporting periods and the relationship between income and expenses cannot be clearly defined or is determined indirectly;
for expenses recognized in the reporting period when the non-receipt of economic benefits or receipt of assets becomes determined;
regardless of how they are accepted for the purposes of calculating the taxable base;
when obligations arise that are not caused by the recognition of the corresponding assets.

The procedure for recognizing expenses for tax accounting purposes is established in Chapter. 25 of the Tax Code of the Russian Federation - depending on the method used to recognize revenue from the sale of products (accrual method or cash method).

8.3. Classification of organization expenses

Depending on the purposes of planning, accounting, control, analysis, costs are classified according to various criteria, including:

at the place of origin; such classification is necessary for conducting on-farm settlements;
by type of product (work, service); this classification is used to calculate the cost of products (works, services);
by type of cost; classification of costs is carried out by elements and cost items.

Cost elements are essentially economically homogeneous costs, regardless of where and in connection with what they occurred. The cost element cannot be decomposed into any components.

Grouping costs by element is necessary to determine the total amount of costs incurred by the enterprise in the manufacture of products. This grouping shows exactly what resources are used by the enterprise to produce products. Grouping costs by economic elements is used not only in accounting, but also in planning, economic analysis, and statistics. For planning purposes, cost estimates are prepared for economic elements.

In economic analysis, elemental grouping is used to determine the cost structure of production.

The classification of costs by element is uniform and mandatory for all enterprises. This makes it possible to summarize information on production costs in various sectors of material production, which is the task of state statistics bodies.

The list of cost elements is determined by the accounting standard PBU-10/99 “Organizational Expenses” and contains 5 cost elements:

Material costs minus returnable waste.
Labor costs.
Depreciation.
Other expenses.

As noted, the classification of costs by economic elements is used to draw up production cost estimates, which determine the total amount of costs of the enterprise as a whole and its structural divisions in connection with the implementation of production and economic activities.

However, the classification of costs by elements does not allow us to determine their intended purpose, the amount of costs for the production of a specific type of product, work, service, or for the implementation of any type of activity. For this purpose, the classification of costs by cost items or costing items is used.

Cost items are costs of different economic content, indicating their intended purpose and place of origin.

The list of cost items depends on the type of activity of the enterprise, its specifics and is determined by industry guidelines for cost accounting and cost calculation. However, there is the following standard nomenclature of cost items:

Raw materials and materials.
Returnable waste (deductible).
Purchased products, semi-finished products and production services from third parties.
Fuel and energy for technological needs.
Wages of production workers directly involved in the process of manufacturing products, performing work, and providing services.
Contributions for social needs.
Expenses for development and preparation of production.
General production expenses.
General running costs.
Marriage losses.
Other production costs.
Selling expenses (selling expenses).

Classification of costs by item is used to determine the cost by type of product (work, service). In this case, the amount of costs for items 1 to 8 is the workshop cost of production, for items 1 to 11 is the production cost of products, and for items 1 to 12 is the cost of products sold.

A number of cost items by name coincide with cost elements. The difference is that these costs in elements reflect the consumption of relevant resources for all economic activities, regardless of their direction or purpose. Cost items show the consumption of the same resources, but directly for the production of a specific type of product, work, or service.

In addition to the grouping characteristics discussed above, costs are also classified according to the following characteristics.

According to economic content. (in relation to the technological process) costs are divided into basic and overhead.

Basic costs are those directly related to the technological process of manufacturing products and are inevitable under any conditions and nature of production, regardless of the level and forms of management organization. These include the costs of raw materials, materials, fuel and energy for technological purposes, wages of workers with contributions for social needs, costs of maintaining and operating machinery and equipment, etc.

Overhead costs are not directly related to the technological process of manufacturing products, but are formed under the influence of certain working conditions for the organization, management and maintenance of production.

Based on their composition (homogeneity), they distinguish between single-element and complex costs.

Single-element costs are costs consisting of one economic element. These include raw materials and supplies, purchased products and semi-finished products, fuel and energy for technological purposes, wages of production workers, and contributions for social needs.

Complex (complex) are costs that include several heterogeneous economic elements that have the same purpose. These include the costs of maintaining and operating machinery and equipment, general production, general business expenses, losses from defects, and other production and commercial expenses.

Based on the method of attributing individual products to the cost price, costs are divided into direct and indirect. This division of costs can exist in enterprises. Producing two or more types of products, since in the production of homogeneous products all costs will be direct.

Direct costs are economically homogeneous expenses that are directly attributable to the cost of a specific type of product, directly in accordance with reasonable norms and standards. These include expenses for raw materials and basic materials, wages of production workers, and contributions for social needs.

Indirect costs are expenses that cannot be calculated for individual products on the basis of direct ownership, since they are associated with the manufacture of several types of products or with different stages of its processing. They are included in the cost of specific types of products by distribution in proportion to some conditional base. Indirect costs include costs for the maintenance and operation of machinery and equipment, preparation and development of production, losses from defects, general production, general business and other production costs.

In relation to production volume, variable and fixed costs are distinguished.

Variable costs are costs that change with the volume of production (material costs).

Fixed costs are costs that do not depend on the volume of production (rent).

There are also conditionally variable costs, which in one part are independent, and in the other part depend on the volume of production (payment for telephone services).

According to the frequency of occurrence, they are distinguished:
- current costs that have frequent frequency (payroll, rent);
- one-time costs (costs of developing new production).
Depending on participation in the production process, costs are distinguished:

production, caused by the production process;
commercial (non-production), due to the sales process.

Costs are differentiated based on efficiency:

productive, i.e. the costs of producing products of established quality with rational technology and production organization;
unproductive, resulting from shortcomings in technology, in the organization of production (losses from downtime, from defects, overtime payments).

8.4. Organization of cost accounting for the production and sale of products, works, services (expenses for ordinary activities)

Accounting for production costs is regulated by the Accounting Regulations “Costs of the Organization” (PBU 10/99), approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. ZZ no. Tax accounting of expenses is regulated by Ch. 25 “Organizational profit tax”, part II of the Tax Code of the Russian Federation.

The organization of accounting for production costs is based on the following principles: the invariability of the adopted methodology for accounting for production costs and calculating the cost of production throughout the year; completeness of recording of all business transactions; correct attribution of expenses and income to reporting periods; differentiation in accounting for current production costs and capital investments; regulation of the composition of product costs; consistency of actual product cost indicators with standard and planned ones.

Based on PBU 10/99 and the Tax Code of the Russian Federation, ministries, departments, intersectoral state associations, concerns and other organizations develop industry regulations on the composition of costs and methodological recommendations on planning, accounting and calculating the cost of products (works, services) for subordinate organizations.

According to the Chart of Accounts, large and medium-sized organizations use accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 28 “Defects in production”, 97 “to account for production costs. Future expenses”, 46 “Completed stages of work in progress”.

Small organizations, as a rule, use accounts 20 “Main production”, 26 “General business expenses”, 97 “Deferred expenses” or only account 20 to account for production costs.

Account 46 “Completed stages of work in progress” is advisable to use in organizations carrying out long-term work (construction, design, etc.), in which calculations are made not as a whole for completed and delivered work, but for individual stages of work.

At the first stage, the production cost accounts, based on primary accounting and settlement documents, reflect material costs, labor costs, amounts of accrued depreciation of fixed assets and intangible assets, and other costs associated with production.

Actual costs incurred are grouped by type of production (main or auxiliary production), by workshop, by type of product, by item of expense (general production and general business expenses), etc.

In this case, all expenses are reflected in the debit of the corresponding accounts for accounting for production costs in correspondence with accounts for accounting for materials, settlements with personnel for wages, settlements with suppliers and contractors, etc.

Direct costs of the main production for the manufacture of products are reflected in the debit of account 20 “Main production” in correspondence with the accounts of inventory, settlements with employees for wages.

Similarly, the debit of account 2 3 “Auxiliary production” reflects the direct costs of auxiliary production.

Costs associated with the maintenance and management of production at the level of production divisions are reflected in the debit of account 25 “General production expenses”, and those associated with the management of the organization as a whole are reflected in the debit of account 26 “General expenses”.

Expenses made from the created reserves for future expenses (to pay for employee vacations, for repairs of fixed assets, etc.) are reflected in the debit of account 96 “Reserves for future expenses“.

Deferred expenses incurred in the reporting period are reflected in the debit of account 97 “Deferred expenses”.

At the second stage, the costs incurred are distributed according to their purpose.

First, the actual costs of auxiliary production are distributed between the main production and the service and management services of the organization.

Then the deferred expenses related to the given reporting period are distributed.

At the third stage, indirect costs collected in accounts 25 “General production expenses” and 26 “General business expenses” are distributed. These expenses are distributed according to the types of products of the main production.

At the fourth stage, according to account 28 “Defects in production”, the final losses from defects are determined, which are written off to the costs of the main production.

As a result of the sequential implementation of these four stages, on account 20 “Main production”, all direct and indirect costs of production for the month are collected.

At the fifth and final stage, according to account 20 “Main production”, the actual production cost of finished products produced per month and transferred from production to warehouse is determined.

Let us consider in more detail the procedure for accounting for costs in the above accounts.

8.4.1. Main production cost accounting

The main ones are those that manufacture products, the production of which is the purpose of creating this enterprise.

Costs of main production are accounted for on active costing account 20 “Main production”. Analytical accounting for account 20 “Main production” is carried out by types of costs and types of products (works, services). According to account 20 “Main production”, the actual cost of manufactured products (works, services) is calculated.

The peculiarity of cost accounting in account 20 “Main production” is that immediately at the moment of occurrence, on the basis of primary documents, the debit of the account reflects only direct costs associated directly with the manufacture of products, performance of work or provision of services - the cost of materials spent on the manufacture of products (works, services), wages accrued to workers for the production of products (works, services), deductions for social needs from these wages.

In many industries, the consumption of raw materials is associated with the manufacture of specific types of products (works, services) and is therefore taken into account directly for each type of product (works, services) in the corresponding analytical accounts.

In such productions, the primary documents drawn up for the release of material resources indicate specific types of products, orders, redistributions, etc.

In those industries in which several types of products are made from the same material, it is impossible to determine the direct consumption of materials, and in this regard, methods of indirect distribution of material resources by type of product (work, service) are used.

The most common method is distribution in proportion to the standard consumption of materials for a specific type of product.

The distribution of energy costs (electricity, steam, compressed air, natural gas) by type of product (work, service) is carried out either directly according to the indicators of meters or other measuring instruments, or indirectly (for example, in proportion to the number of products produced, in proportion to standard consumption, etc. .).

The wages of production workers for specific types of products (works, services) can also be written off either directly or indirectly.

The wages of production workers engaged in the manufacture of specific types of products (works, services) are credited to the appropriate analytical accounts on the basis of orders, route sheets and other primary documents. The wages of production workers engaged in the manufacture of several types of products (works, services) cannot be directly attributed to the cost of individual types of products and are distributed among them in proportion to standard wages or other methods.

The following entries are made for the amount of direct costs actually incurred:

Credit account 10 "Materials"

Indirect costs on account 20 “Main production” are reflected only at the end of the month after determining their total value for the month and its distribution by type of product (work, service). At the same time they make notes:

Debit account 20 "Main production"

Credit account 25 “General production expenses”

The costs of auxiliary production are written off to account 20 “Main production” also at the end of the month after their distribution. At the same time make a note:

Debit account 20 "Main production"

Credit account 23 “Auxiliary productions”.

Losses from defects, calculated at the end of the month, are reflected on account 20 “Main production” with the entry:

Debit account 20 "Main production"

On the credit of account 20 “Main production” they reflect:

– cost of returnable waste:

Debit account 10 "Materials"

– cost of rejected products:

– actual production cost of completed production and delivered to the warehouse:

Debit account 43 “Finished products”

Credit account 20 "Main production"

– actual cost of work and services performed and transferred to the customer:

The balance of account 20 “Main production” at the end of the month shows the value of the balances of work in progress.

The actual production cost of finished products completed and transferred to the warehouse is determined on the basis of data on the balances of work in progress at the beginning and end of the month. The calculation is carried out according to the formula

FPS gp = NZP n + FZ - VO - SB - NZPk,

where FPS gp is the actual production cost of finished products completed and transferred to the warehouse;

WIPn – balance of work in progress at the beginning of the month;

FZ - actual production costs for the month;

VR - the cost of returnable waste received from the main production and entered into the warehouse;

SB - the cost of defects received in the main production;

NZPk - the balance of work in progress at the end of the month.

The balances of work in progress at the beginning and end of the month are determined according to inventory data.

Work in progress is considered to be products that have not passed all stages of processing provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance.

When taking inventory of work in progress in organizations engaged in industrial production, it is necessary:

determine the actual presence of backlogs (parts, assemblies, assemblies) and unfinished production and assembly of products in production;
determine the actual completeness of work in progress (backlogs);
identify the balance of work in progress for canceled orders, as well as for orders whose execution is suspended.

Depending on the specifics and characteristics of production, before starting the inventory, it is necessary to hand over to warehouses all materials unnecessary for the workshops, purchased parts and semi-finished products, as well as all parts, components and assemblies, the processing of which has been completed at this stage. Inspection of work in progress (parts, assemblies, assemblies) is carried out by actual counting, weighing or re-measuring. Inventories are compiled separately for each separate structural unit (shop, section) indicating the name of the work, the stage or degree of their readiness, quantity or volume, and for construction and installation work - indicating the volume of work on unfinished objects, their queues, start-up complexes, structural elements and types of work, calculations for which are carried out after their complete completion. Rejected parts are not included in the inventory of work in progress, and separate inventories are compiled for them. Raw materials, materials and purchased semi-finished products located at workplaces that have not been processed are not included in the inventory of work in progress and are recorded in separate inventories.

Example

The organization's costs for the production of product A for the month were:

direct: material – 36,000 rubles, labor costs – 40,000 rubles;
indirect expenses accruing according to the distribution for product A: general production expenses - 62,000 rubles, general business expenses - 80,000 rubles.

The cost of returnable waste received at the warehouse is 2,000 rubles.

The balance of work in progress in the manufacture of product A amounted to 8,000 rubles at the beginning of the month, and 11,000 rubles at the end of the month.

Let's make accounting entries to account for these costs:

No.		Account correspondence		Amount, rub.
No.		Debit	Credit	Amount, rub.
	Materials were released from the warehouse and consumed for the manufacture of product A
	Wages accrued to production workers for the manufacture of product A
	Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund were calculated from the wages of production workers (26%)
	Insurance payments have been accrued to the Social Insurance Fund for accidents and occupational diseases (2% of the wages of production workers)
	Returnable waste received during the production of product A is credited to the warehouse
	General production costs attributable to the production of product A are written off
	General business expenses attributable to the production of product A are written off
	Finished products A were credited to the warehouse at actual production cost (8,000 + 36,000 + 40,000 +10,400 + 800 - 2,000 - 11,000)

In mass production of products, when the process of its manufacture consists of several different independent stages (phases) and the finished product is obtained by processing initial raw materials, obtaining a semi-finished product and transferring it from one stage to another, organizations can keep separate records of semi-finished products of their own production using for these goals of active account 21 “Semi-finished products of own production”.

The semi-finished product obtained in the main production is delivered to the warehouse.

Costs associated with the production of semi-finished products delivered to the warehouse are reflected in accounting by the entry:

Debit account 21 “Semi-finished products of own production”

Credit account 20 “Main production”.

The transfer of semi-finished products from the warehouse to further processing is reflected by the entry:

Debit account 20 "Main production"

Credit account 21 “Semi-finished products of own production.”

Analytical accounting of semi-finished products of own production is carried out by storage locations of semi-finished products and individual items (types, grades, sizes, etc.).

8.4.2. Accounting for auxiliary production costs

Auxiliary production is a production intended to ensure the functioning of the main production. Products and services of auxiliary industries are usually consumed in the main production. Some of the products (services) of auxiliary industries, as well as the products of main industries, can be sold externally.

In most industries, auxiliary production typically includes:

industries that manufacture products for consumption within the enterprise in order to ensure uninterrupted operation of the main production (for example, the production of spare parts for equipment repair, tool production, etc.);
industries that generate various types of energy consumed in the main production (electricity, thermal energy, compressed air, etc.);
industries performing industrial work for the main production (for example, work on moving goods within the enterprise, repair work, etc.).

In cases where products (works, services) are consumed within the enterprise, general business expenses are not included in the costs. When selling products (works, services) to third parties, the corresponding share of general business expenses is included in their actual cost.

Accounting for the costs of auxiliary production is carried out on the active calculation account 23 “Auxiliary production”. Analytical accounting for account 23 “Auxiliary production” is carried out by type of production.

According to account 23 “Auxiliary production”, the actual cost of products (work, services) of auxiliary production is calculated.

The procedure for accounting for costs on account 23 “Auxiliary production” is similar to the procedure discussed above for accounting for costs on account 20 “Main production”.

In the debit of account 23 “Auxiliary production” during the month, on the basis of primary documents, directly at the time of occurrence, they reflect direct costs associated directly with the production of products (works, services) by the auxiliary production.

At the end of the month, overhead costs are written off to the debit of account 23 “Auxiliary production,” i.e., costs associated with the management and maintenance of auxiliary production (general production and general business expenses).

To account 23 “Auxiliary productions”, losses from defects incurred in these productions are also written off.

The credit of account 23 “Auxiliary production” reflects the amount of the actual cost of completed production of products (work, services) of auxiliary production.

Write-off of the actual cost of products (works, services) of auxiliary production, depending on consumers, is reflected in the debit of the accounts:

20 “Main production” – when consuming work and services as the main costs of production;

25 “General production expenses” - when works and services are consumed by the main workshops as expenses for servicing production and management;

26 “General economic expenses” - when consuming work and services by general economic services and management apparatus services;

29 “Service production and facilities” - when consuming work and services by these divisions;

43 “Finished products” – in the manufacture of products intended for sale or for one’s own needs;

90 “Sales” – when performing work and services for third parties;

23 “Auxiliary production” - when consuming counter work, services, etc.

The actual costs of auxiliary production are distributed between the main production, service and management services of the organization in proportion to the amount of services consumed or products produced in the appropriate units of measurement. Let's look at the distribution of costs of auxiliary production using an example.

Example

The industrial enterprise includes production workshops, administration, a canteen and auxiliary production - a transport workshop, the services of which are used by all structural divisions of this enterprise. In the reporting period, the costs of the transport department amounted to 320,000 rubles. To distribute the costs of auxiliary production between structural divisions, data from transportation orders and waybills for road transport are used.

The total volume of services provided by the transport department is 1236 ton-kilometers (t-km), including: production departments – 1187 t-km, or 96%; administration - 12 t-km, or 1%; dining room - 37 t-km, or 3%.

The distribution of costs is carried out based on the share of transport services provided to each department in the total volume of services, and is reflected in accounting under the credit of account 23 “Auxiliary production” with the following accounting entries:

No.	Contents of business transactions	Account correspondence		Amount, rub.
No.	Contents of business transactions	Debit	Credit	Amount, rub.
	The cost of auxiliary production services is written off as expenses of the main production (RUB 320,000 x 0.96)
	The cost of auxiliary production services is written off as general business expenses (RUB 320,000 x 0.01)
	The cost of auxiliary production services provided to the enterprise canteen is written off (RUB 320,000 x 0.03)

The balance of account 23 “Auxiliary production” at the end of the month shows the cost of work in progress.

8.4.3. Cost accounting for service industries and farms

Along with the main and auxiliary production, the balance sheet of an industrial enterprise may contain structural divisions whose activities are not related to the production of products, performance of work, or provision of industrial services, which are the purpose of creating this enterprise. Such divisions are: housing and communal services facilities (residential buildings, dormitories, baths, laundries, etc.), canteens and buffets, sewing and other consumer service workshops, preschool institutions (nurseries, kindergartens), rest homes, sanatoriums and other health, cultural and educational institutions, research and development units.

These divisions in an industrial enterprise are called “service production and facilities.”

Accounting for the costs of service industries and farms is carried out on account 29 “Service production and farms”, to which sub-accounts are opened for each production and farm.

The debit of this account reflects the costs of service industries and farms associated with the production of products, performance of work, and provision of services; these divisions in correspondence with accounts of inventories, settlements with personnel for wages, cash, settlements with various organizations and individuals, etc.

The actual cost of products produced, work performed, services rendered is reflected in the credit of account 29 “Service production and facilities” in correspondence with the accounts:

10 “Materials” and 43 “Finished Products” - when releasing inventories;

25 “General production expenses” and 26 “General operating expenses” - when performing work, providing services by structural divisions of the enterprise;

90 “Sales” - when selling manufactured products, work performed, services provided to legal entities and individuals.

8.4.4. Accounting for overhead costs

General production costs are indirect costs of an organization associated with the organization and management of production at the level of production divisions (shops). In practice, production overhead costs are often referred to as shop floor costs. These include:

wages of workers engaged in servicing production equipment with deductions for social needs;
the cost of materials spent on the maintenance and operation of machinery and equipment, for the repair of fixed assets used in production (industrial purposes);
depreciation accrued on fixed assets for production purposes;
costs of insuring property for industrial purposes;
costs for heating, lighting and maintenance of premises of production units (shops);
rent for premises, machinery and equipment used in production;
other similar costs.

General production expenses of the organization are recorded on active account 25 “General production expenses”. This account is a collective-administrative, balanceless account. Sub-accounts are opened to this account to account for general production costs for each workshop of the main and auxiliary production. Analytical accounting of overhead costs is carried out by expense items in accordance with their nomenclature.

All of the above general production expenses during the month are collected by the debit of account 25 “General production expenses” from the credit of different accounts:

Credit account 10 "Materials"

Credit account 70 “Settlements with personnel for wages”

Credit account 69 “Calculations for social insurance and security”

At the end of each month, determine the amount of general production expenses for the month, reflected in the debit of account 25 “General production expenses”, distribute it by type of product (work, services) and write it off as the costs of main and auxiliary production by writing:

Debit account 20 "Main production"

Credit account 25 “General production expenses”.

With this entry, account 25 “General production expenses” is closed, it does not have a balance and is not reflected in the balance sheet.

The distribution of general production costs by type of product (work, service) is carried out in proportion to any distribution base. Most often, direct wages of the main production workers, direct material costs, the total amount of direct costs, and revenue from product sales are chosen as the basis for the distribution of general production costs. The choice of base for the distribution of overhead costs depends on the characteristics of production, the nature of the products being manufactured and other factors.

The chosen method for distributing overhead costs between individual types of products must be reflected in the organization’s accounting policies.

Example

The organization's general production expenses for the month amounted to 429,400 rubles, including:

wages of workers servicing fixed assets of production shops RUB 150,55,000;
salary of management personnel of production shops - 75,000 rubles;
contributions for social needs - 36,400 rubles;
depreciation of fixed assets of production shops - 90,000 rubles;
cost of materials spent on current repairs of fixed assets – 23,000 rubles;
rent for the use of production space – 150,000 rubles.

The organization produces three types of products. According to the accounting policy, the organization distributes general production costs by type of product in proportion to the wages accrued to production workers for the manufacture of products. According to the accounting data, the workers were paid wages for the month:

for the manufacture of products No. 1 – 50,000 rubles;
for the manufacture of products No. 2 – 30,000 rubles;
for the manufacture of products No. 3 – 20,000 rubles.

Let's distribute general production expenses for the month by type of product.

No.	Contents of business transactions	Account correspondence		Amount, rub.
No.	Contents of business transactions	Debit	Credit	Amount, rub.
	Wages accrued to workers for servicing fixed assets of production shops
	Wages accrued to management personnel of production shops
	Insurance contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance were calculated from the wages of workers for the maintenance of fixed assets of production workshops and the wages of management personnel of production workshops (26%)

	Depreciation of fixed assets of production shops has been calculated
	Materials were released from the warehouse and consumed for routine repairs of fixed assets in production workshops
	Rent accrued for the use of production space
	At the end of the month, they are distributed by type of product and general production expenses for the month are written off.

8.4.5. Accounting for general business expenses

General expenses are indirect costs of an organization associated with the organization and management of production at the level of the enterprise as a whole. In practice, general business expenses are often called factory overhead expenses.

General business expenses of the organization are recorded on active account 26 “General business expenses.” This account is a collective-administrative, balanceless account.

Analytical accounting for account 26 “General business expenses” is carried out according to items and places of cost occurrence.

General business expenses are reflected in the debit of account 26 “General business expenses” in correspondence with different accounts.

The nomenclature of general business expenses is developed by the organization on the basis of current regulations on accounting and taxation.

Let's consider the most common components of general business expenses and the procedure for reflecting them on accounting accounts.

Salaries of employees of the organization’s management apparatus with contributions for social needs:

Credit account 70 “Settlements with personnel for wages”

Depreciation accrued on fixed assets for general economic purposes:

Debit account 26 “General business expenses”

Credit account 02 “Depreciation of fixed assets.”

Costs for repairs, maintenance and operation of fixed assets for general purposes:

Debit account 26 “General business expenses”

Credit account 10 "Materials"

Credit account 70 “Settlements with personnel for wages”

Credit account 69 “Calculations for social insurance and security”

Costs for heating and lighting of premises of management departments (services):

Debit account 26 “General business expenses”

Credit account 10 "Materials"

Credit account 70 “Settlements with personnel for wages”

Credit account 69 “Calculations for social insurance and security”

Credit account 60 “Settlements with suppliers and contractors”

Expenses for the maintenance of official transport (road, rail, air and other modes of transport).

If there is a company vehicle, the organization bears mainly material costs and vehicle repair costs.

Material costs, as a rule, include the cost of consumed fuels and lubricants (fuels and lubricants), gasoline, motor oils, etc.

Write-off of fuel and fuels and lubricants for management needs is carried out on the basis of primary expenditure documents (records for the issuance of petroleum products, requirements, invoices, etc.) and is reflected in accounting by the entry:

Debit account 26 “General business expenses”

Credit account 10 “Materials”, subaccount 10-3 “Fuel”.

Compensation for the use of personal cars for business purposes.

Compensation is paid to employees of organizations for the use of their personal cars for business trips in cases where their work, due to the nature of their production (official) activities, involves constant official travel in accordance with their job responsibilities.

The basis for paying compensation to employees who use personal cars for business trips is an order from the head of the organization, which stipulates the amount of this compensation.

The specific amount of compensation is determined depending on the intensity of use of a personal car for business trips.

The amount of compensation to the employee takes into account reimbursement of the costs of operating a personal passenger car used for business trips (the amount of wear and tear, costs of fuels and lubricants, maintenance and routine repairs).

To receive compensation, employees submit to the organization’s accounting department a copy of the technical passport of their personal vehicle, certified in the prescribed manner.

Compensation is paid once a month, regardless of the number of calendar days. During the time an employee is on vacation, a business trip, absent from work due to temporary disability, as well as for other reasons, when a personal car is not in use, compensation is not paid.

The accrual of compensation for the use of personal cars is reflected in accounting by the entry:

Debit account 26 “General business expenses”

Credit account 73 “Settlements with personnel for other operations.”

Payment of compensation to an employee is made from the organization's cash register using an expense cash order. An entry is made for the amount issued:

Debit account 73 “Settlements with personnel for other operations”

Credit account 50 "Cashier".

For profit tax purposes, compensation for the use of personal cars for business purposes is taken into account within the limits established by the Government of the Russian Federation.

The norms for expenses of commercial organizations for the payment of compensation for the use of personal cars for business trips are established by Decree of the Government of the Russian Federation dated 02/08/2002 No. 92.

From January 1, 2002, they are for passenger cars with an engine capacity of up to 2000 cubic meters. cm - 1200 rub. per month: for passenger cars with engine displacement over 2000 cm3 – 1500 rubles. per month.

For motorcycles, a compensation rate of 600 rubles is provided. per month.

Travel expenses.

In accordance with the Labor Code of the Russian Federation, a business trip is recognized as a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work.

Only an employee of the organization can be sent on a business trip.

Business travel expenses are taken into account only if there is evidence of the production nature of the business trip.

Travel expenses include:

travel expenses for the employee to the place of business trip and back to the place of permanent work;
expenses for renting residential premises;
expenses related to living outside the place of permanent residence (per diem);
costs for processing and issuing visas, passports, vouchers, invitations and other similar documents;
consular and airport fees;
other expenses incurred by the employee with the permission or knowledge of the employer.

For accounting purposes, all types of travel expenses for employees of commercial organizations are compensated to the employee and included in the organization’s expenses in full in the amount of actual expenses in the presence of supporting documents (travel tickets, receipts for payment for the use of bedding on the train, etc.).

Daily allowances are paid to a posted employee in accordance with a collective agreement or internal local regulations of the employer, where a limit on the amount of daily allowances may be set - Art. 168 of the Labor Code of the Russian Federation (except for budgetary organizations). Payment is made for each day of a business trip, including weekends and holidays, as well as days of travel, including during a forced stopover (bad weather, flight rescheduling, etc.).

Until 2009, daily allowance amounts were standardized for profit tax purposes. Daily allowance rates were approved by the Government of the Russian Federation. In accordance with Decree of the Government of the Russian Federation dated February 8, 2002 No. 93, the daily allowance rate was 100 rubles. for each day the employee is on a business trip.

From January 1, 2009, daily allowances paid in accordance with the local regulations of the organization are taken into account as part of other expenses when calculating profit tax in full (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation No. 03-03 -06/1/41 from 02/06/2009)

At the same time, when calculating personal income tax, the employee’s taxable income does not include daily allowances up to 700 rubles. for each day of a business trip in the Russian Federation and within 2,500 rubles. for each day of being on a business trip abroad (clause 3 of Article 217 of the Tax Code of the Russian Federation).

In accounting, the write-off of expenses for business trips based on the advance report and supporting documents attached to it is reflected by the entry:

Debit account 26 “General business expenses”

Entertainment expenses related to the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain cooperation.

Representation expenses include expenses of the organization associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain mutual cooperation, as well as participants arriving at meetings of the board of directors (board) or other governing body of the organization, regardless of the location the specified events.

Entertainment expenses include:

expenses of the organization for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the organization participating in the negotiations;
transport support for the delivery of these persons to the venue of the representative event and meeting of the governing body and back;
buffet service during negotiations;
payment for the services of translators who are not on staff of the organization to provide translation during entertainment events.

Entertainment expenses do not include expenses for organizing entertainment, recreation, prevention or treatment of diseases.

When attributing entertainment expenses to the organization's expenses, the following documents must be available:

an order from the head of the organization, which determines the circle of persons responsible for representative activities;
planned estimate of entertainment expenses approved by the council (board) of the organization for the reporting year within the established standards;
acts drawn up in the prescribed form by employees of the organization for the use of acquired inventory (work, services) for entertainment purposes.

To include entertainment expenses as expenses of the organization, the planned estimate must indicate:

date and place of the business meeting (reception);
invited persons;
participants from the organization;
specific purpose of expenses;
amount of expenses.

In accounting, entertainment expenses are taken into account in full in the amount of actual expenses incurred.

The inclusion of entertainment expenses in the organization's expenses is permitted only if there are primary accounting documents, which may include payment orders, bank statements on the current account, cash outgoing orders, receipts for incoming cash orders, advance reports, cash receipts, invoices, invoices, documents confirming payment for transport services, etc.

For tax purposes, entertainment expenses are recognized within the limits of the norms. In accordance with Art. 264 of the Tax Code of the Russian Federation, for tax purposes, entertainment expenses during the reporting period are included in other expenses in an amount not exceeding 4% of the organization’s expenses for wages for this reporting (tax) period.

Entertainment expenses are reflected in accounting records as follows:

Debit account 26 “General business expenses”

Credit account 71 “Settlements with accountable persons”

Credit account 60 “Settlements with suppliers and contractors”

And etc.

Expenses for training and retraining of personnel, who are on the staff of the organization on a contractual basis in the manner established by the legislation of the Russian Federation.

In accordance with the Labor Code of the Russian Federation, the need for professional training and retraining of personnel for their own needs is determined by the employer.

In accounting, an organization's expenses for training and retraining of personnel are taken into account in full in the amount of actual costs incurred.

The inclusion of costs for training and retraining of personnel in the organization’s costs is permitted only if supporting primary documents are available. Such documents include contracts with educational institutions, signed acts on the provision of training services, invoices, payment orders, bank statements on current accounts, cash outgoing orders, receipts for incoming cash orders, advance reports, accounting statements, calculations, etc.

For profit tax purposes, expenses for training and retraining of personnel are taken into account if the following conditions are met:

there is an agreement with the educational institution;
relevant services are provided by Russian educational institutions that have received state accreditation (having the appropriate license), or by foreign educational institutions that have the appropriate status;
employees of the organization on staff undergo training (retraining);
there is a justification for the operational need for training (the training (retraining) program should contribute to advanced training and more effective use of the specialist being trained or retrained in this organization within the framework of the organization’s activities).

For tax purposes, an organization's expenses for training and retraining of personnel are not standardized and are accepted based on actual expenses incurred.

The organization's expenses for training and retraining of personnel are reflected in accounting by the entry:

Debit account 26 “General business expenses”

Credit account 76 “Settlements with various debtors and creditors”

Credit account 71 “Settlements with accountable persons.”

Rental (leasing) payments for rented (leased) property.

The amount of lease payments and the procedure for their payment are determined by an agreement concluded in the manner established by the Civil Code of the Russian Federation.

The lease costs also include the costs of repairing the leased property, expenses related to the payment of utilities and communication services related to the premises (buildings) leased, as well as communications equipment used by the tenant in its activities.

The inclusion of property rental costs in the organization's costs is permitted only if supporting primary documents are available. Such documents include agreements with the lessor, signed acts on the provision of rental services, invoices, payment orders, bank statements on the current account.

The organization's expenses for renting property are reflected in the accounting records as follows:

Debit account 26 “General business expenses”

Credit account 76 “Settlements with various debtors and creditors.”

Expenses for payment for services of third parties, including:

payment for information, legal, consulting, auditing services.

Information services include the provision of economic, technical, social, legal and other information on orders from organizations in the form of publications available for free sale, the provision and dissemination of business information, and assistance in the formation of a business information space.

Legal services include legal advice in all areas of law; legal work to ensure economic and other activities of organizations; representation in judicial and other bodies; legal examination of constituent and other documents, etc.

Consulting services include the provision of services including general management consulting, administrative management consulting, financial management consulting of the organization, etc.

Audit services provide for an independent verification of the organization’s financial statements with the issuance of an opinion regarding its reliability;

payment for services for managing an organization or its individual divisions (for analyzing specific management problems, issuing recommendations for a specific organization and providing assistance in their implementation);
payment for services for the provision of workers (technical and managerial personnel) by third-party organizations to participate in the production process, production management or to perform other functions related to production and sales;
payment for accounting services provided by third parties.

Documents confirming expenses for these services are contracts with third-party organizations, acceptance certificates for services provided, invoices, bank statements on current accounts and payment orders.

Costs associated with payment for services of third-party organizations are reflected in accounting as follows:

Debit account 26 “General business expenses”

Credit account 76 “Settlements with various debtors and creditors”

Credit account 60 “Settlements with suppliers and contractors”.

Expenses for publication of financial statements.

Open joint stock companies are required to publish annual financial statements within the established time frame (no later than June 1 of the year following the reporting year) in accordance with current legislation. An organization's publication of its financial statements is not considered advertising. Services for publishing the organization’s financial statements are provided in accordance with concluded agreements.

Documents confirming these expenses are acceptance certificates for services rendered (work performed), invoices, bank statements and payment orders.

Debit account 26 “General business expenses”

Credit account 60 “Settlements with suppliers and contractors.”

Expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for fax and satellite communication services, e-mail, as well as information systems (SWIFT, Internet and other similar systems).

These services are provided on the basis of contracts for the provision of communication services, concluded in accordance with the Civil Code of the Russian Federation and the rules for the provision of communication services.

Expenses for payment for communication services are reflected in accounting by the entry:

Debit account 26 “General business expenses”

Credit account 60 “Settlements with suppliers and contractors.”

Expenses for office supplies.

Office supplies include various types of paper folders, binders, writing paper, pens, etc.

As a rule, such expenses are made through an accountable person. To confirm expenses for office supplies, reporting persons must submit sales and cash receipts, as well as invoices, along with expense reports.

In such cases, office supplies, when accepted for accounting, are reflected in account 10 “Materials” (subaccount 10-9 “Inventory and household supplies”) in correspondence with the credit of account 71 “Settlements with accountable persons”.

As these goods are transferred for administrative and economic needs, their cost is written off from account 10 “Materials”, sub-account 10-9 with the entry:

Debit account 26 “General business expenses”

Credit account 10 “Materials”, subaccount 10-9 “Inventory and household supplies”.

Amounts of taxes and fees, customs duties and fees, accrued in accordance with the legislation of the Russian Federation, with the exception of taxes and fees listed in Art. 270 Tax Code of the Russian Federation.

Taxes and fees included in general business expenses include land tax, as well as customs duties and fees paid when carrying out foreign trade activities.

In accordance with Art. 270 of the Tax Code of the Russian Federation, these expenses do not include VAT, excise taxes, income tax and payments for excess emissions of pollutants into the environment.

Documents confirming expenses in the form of taxes and fees include tax returns, advance payments, accounting statements, bank statements, and payment orders.

These expenses are taken into account in the reporting period for which tax calculations and declarations are submitted.

In accounting, the accrual of these taxes and fees is reflected by the entry:

Debit account 26 “General business expenses”

Credit account 68 “Calculations for taxes and fees.”

Other costs similar in purpose.

Thus, all of the above listed general business expenses are collected during the month in the debit of account 26 “General business expenses.” At the end of the month, their total amount for the month is determined, which is completely written off from the account credit. In this case, two options are possible.

In the first, traditional option, general business expenses are distributed by type of product (work, service) in proportion to the selected distribution base and written off as the costs of main production by writing:

Debit account 20 "Main production"

Credit account 26 “General business expenses”.

In this case, account 20 “Main production” reflects all costs associated with the manufacture of products (works, services), both direct and indirect, which form the full production cost of products (works, services).

In the second option, general business expenses are not included in the costs of the main production, but are immediately written off to the cost of goods sold by writing:

Debit account 90 “Sales”, subaccount 90-2 “Cost of sales”

Credit account 26 “General business expenses”.

In this case, account 20 “Main production” reflects only direct costs associated with the manufacture of products (works, services), which form the reduced production cost of products (works, services).

The organization determines the option of writing off general business expenses from account 26 “General business expenses” independently and reflects it in its accounting policies.

Example

The organization's general business expenses for the month amounted to RUB 744,200, including:

wages of employees of the organization’s management apparatus - 220,000 rubles;
wages accrued to workers for current repairs of fixed assets for general economic purposes - 45,000 rubles;
contributions for social needs - 74,200 rubles;
depreciation of fixed assets for general economic purposes - 130,000 rubles;
cost of materials spent on current repairs of fixed assets for general economic purposes - 55,000 rubles;
costs for heating and lighting of premises of management departments - 17,200 rubles;
compensation for the use of personal cars for business purposes – 12,000 rubles;
travel expenses – 38,000 rubles;
rent for fixed assets for general purposes – 150,000 rubles;
cost of consumed stationery - 2,800 rubles.

According to the accounting policy, the organization does not distribute general business expenses by type of product, but writes them off at the end of the month to the cost of goods sold.

Let's make accounting entries:

No.	Contents of business transactions	Account correspondence		Amount, rub.
No.	Contents of business transactions	Debit	Credit	Amount, rub.
	Wages accrued to employees of the organization's management apparatus
	Wages accrued to workers for current repairs of fixed assets for general purposes
	Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund are calculated from wages (26%)
	Accrued insurance payments to the Social Insurance Fund for accidents and occupational diseases (2% of wages)
	Accrued depreciation of fixed assets for general purposes
	Materials were released and consumed for routine repairs of fixed assets for general purposes.
	Accrued for heating and lighting of premises of management departments
	Compensation has been awarded to employees of the organization for the use of personal cars for business purposes
	Based on advance reports, actual travel expenses of employees of the organization’s management apparatus are written off
	Rent accrued for fixed assets for general purposes
	The cost of consumed office supplies is written off
	General business expenses are written off at the end of the month

8.4.6. Accounting for losses from defects

Defects in production are products, semi-finished products, parts, assemblies and work that do not meet established standards or technical conditions in quality and cannot be used for their intended purpose or can be used only after correction.

Depending on the nature of the defects, marriage is divided into correctable and irreparable (final). A defect is considered correctable, the correction of which is technically possible and economically feasible, and the product after correction can be used for its intended purpose. A defect is considered final if its correction is technically impossible and economically impractical.

Depending on the location of detection, defects are divided into internal and external. An internal defect is one identified at the enterprise before the products are shipped to consumers. External is a defect identified by the consumer during the assembly, installation or operation of the product.

In some industries, defects in production are caused by the technological process (for example, metallurgical production, glass industry, etc.). In such industries, losses from defects are a planned value.

Each case of marriage is recorded in special documents (notice of marriage, marriage certificate, etc.). It indicates the name of the rejected part or product, the name or number of the operation in which the defect was discovered, the reasons and culprits of the defect, the amount of costs for the rejected product (part). Costs can be calculated either according to standards or according to actual data.

Accounting for losses from defects in production is carried out on active account 28 “Defects in production”. Analytical accounting for account 28 “Defects in production” is carried out for individual divisions of the organization, types of products, expense items, causes and culprits of defects.

In the debit of account 28 “Defects in production”, costs are collected for identified internal and external defects (cost of irreparable, i.e. final, defects, costs of correcting defects, etc.).

The cost of an irreparable defect is reflected by the entry:

Debit account 28 "Defects in production"

Credit account 20 "Main production"

Credit account 23 “Auxiliary production” (if defects are detected in auxiliary workshops of the enterprise).

Expenses for correcting defects are reflected in the entries:

Debit account 28 "Defects in production"

Credit account 10 “Materials” – for the cost of materials spent to correct the defect;

Debit account 28 "Defects in production"

Credit account 70 “Settlements with personnel for wages” - for the amount of wages accrued for correcting the defect;

Debit account 28 "Defects in production"

Credit account 69 “Calculations for social insurance and security” - for the amount of deductions for social needs from this salary.

In the credit of account 28 “Defects in production” the amounts attributed to the reduction of losses from defects are reflected:

Debit account 10 “Materials” or 43 “Finished Products”

Credit account 28 “Defects in production” - for the cost of rejected products at the price of possible use;

Debit account 70 “Settlements with personnel for wages”

Credit account 28 “Defects in production” - in the amount of deductions from the wages of the person responsible for the defect;

Debit account 76 “Settlements with various debtors and creditors”, subaccount 76-2 “Settlements on claims” - for amounts to be recovered from suppliers for the supply of substandard materials that were the cause of defects.

By comparing the debit and credit entries of account 28 “Defects in production”, losses from defects are determined, which are written off monthly as the costs of main or auxiliary production:

Debit account 20 "Main production"

Debit account 23 “Auxiliary production”

Credit account 28 “Defects in production.”

Example

According to defect notices, parts were rejected in the organization's machine shop. Some of the rejected parts are considered fixable, and some are considered irreparable (final) defects. The production cost of an irreparable (final) defect was 17,300 rubles. The irreparable (final) defect was put into storage at a scrap price of 700 rubles. The culprits of the defect are the workers of the machine shop. Deductions were made from their wages for defects in the amount of 6,200 rubles. For correcting the defect, other workers in the workshop were paid a salary in the amount of 3,000 rubles. To correct the defect, materials were spent, the actual cost of which was 1,700 rubles.

Let's make accounting entries:

No.	Contents of business transactions	Account correspondence		Amount, rub.
No.	Contents of business transactions	Debit	Credit	Amount, rub.
	The production cost of the resulting final defect is reflected
	The irreparable (final) defect was booked into the warehouse at the price of scrap
	Deducted from the accrued wages of the perpetrators of the marriage for an admitted marriage
	Released from storage and materials used to correct defects
	Wages accrued to mechanical shop workers for work to correct defects
	Insurance contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund were calculated from wages for correction of defects (26%)
	Accrued insurance payments to the Social Insurance Fund for accidents and occupational diseases (2% of wages)
	Losses from marriage are determined and written off

8.4.7. Accounting for deferred expenses

Deferred expenses are the actual expenses of the organization that occurred in a given reporting period, but relate to products (works, services) that will be produced in upcoming, future reporting periods.

These costs include:

costs for certification of products and services. Product compliance with the requirements of technical regulations is confirmed by a certificate of conformity issued to the applicant by the certification body. A certificate of conformity is a document certifying the compliance of an object with the requirements of technical regulations, the provisions of standards or the terms of contracts. Costs for mandatory certification are subject to payment by the applicant. As a rule, certificates of conformity are issued for a certain period (six months, a year, two years, etc.), and therefore the costs of certifying one’s own products are preliminarily reflected as deferred expenses;
costs for preparation and development of production, including costs for the development of new production facilities, workshops, units, installations (start-up costs), costs for training personnel for new production facilities, and other one-time costs. As a rule, these costs are incurred over a long period of time and relate to products that are released after all pre-production work has been completed. In this regard, they cannot be attributed to the cost of production in the reporting period in which they were produced;
costs associated with mining preparation work in the mining industry;
costs associated with preparatory work in seasonal industries;
costs of implementing environmental protection measures;
costs of repairing fixed assets, if they were carried out unevenly throughout the year;
costs associated with purchasing licenses, etc.

All listed costs are considered expenses incurred in advance and are taken into account in account 97 “Deferred expenses” with the following entries:

Debit account 97 “Deferred expenses”

Credit account 10 "Materials"

Credit account 70 “Settlements with personnel for wages”

Credit account 69 “Calculations for social insurance and security”

The costs accounted for in account 97 “Deferred expenses” are written off from the credit of this account to the debit of the production cost accounts by recording:

Debit account 20 "Main production"

Debit account 23 “Auxiliary production”

Debit account 26 “General business expenses”

Debit account 25 “General production expenses”

Credit account 97 “Deferred expenses”.

8.5. Production cost reporting

In accordance with PBU 10/99, the procedure for recognizing commercial and administrative expenses must be disclosed as part of the information on the organization’s accounting policies in the financial statements.

In the profit and loss statement (Form No. 2), the organization's expenses are reflected divided into the cost of goods sold, products, works, services, commercial, administrative and other expenses.

When highlighting in the profit and loss statement types of income, each of which individually constitutes 5% or more of the organization’s total income for the reporting year, it shows the portion of expenses corresponding to each type.

At a minimum, the following information must be disclosed in the financial statements: expenses for ordinary activities broken down by cost elements; changes in the amount of expenses not related to the calculation of the cost of products, goods, works and services sold in the reporting year; expenses equal to the amount of deductions in connection with the formation of reserves (forthcoming expenses, estimated reserves, etc.).

Information on production costs (expenses for ordinary activities) on an element-by-element basis is given in section. 6 “Expenses for ordinary activities” of form No. 5 Appendix to the balance sheet. This section is completed based on cost calculation data for economic elements.

In addition, information on the costs of unfinished main and auxiliary production is provided in the balance sheet (form No. 1) in section. 2 "Current assets".

For the purpose of cost management, organizations also prepare internal reporting on production costs by type of product in the context of cost items (costing), by type of production and by structural divisions of the organization (responsibility centers - workshops, departments, services).

conclusions

The implementation of the production process in an organization is associated with certain costs, which, according to PBU 10/99, are called expenses for ordinary activities.

Expenses, including expenses for ordinary activities, are recognized in accounting and in the profit and loss statement if a number of conditions stipulated by PBU 10/99 are met.

For accounting purposes, it is necessary to classify costs according to a number of important characteristics, including by elements and cost items.

Accounting for production costs is based on certain accounting principles, the most important of which is the constancy of the adopted methodology for accounting for production costs and calculating the cost of production throughout the year.

Synthetic accounting of production costs is carried out according to a specific cost accounting system or scheme, consisting, as a rule, of five stages performed in a certain sequence.

The basis for reflecting costs in accounting accounts are primary documents and accounting calculations.

Accounting for production costs is carried out on the accounts provided for in the working chart of accounts in accordance with the rules reflected in the accounting policies of the organization. The accounting policy of the organization must define the method for distributing general production expenses by type of product (work, services), the method of writing off general business expenses, and the procedure for writing off expenses of future periods.

Self-test questions

Give a definition of the concepts “costs”, “expenses”, “expenses”.
What are the main differences between the concepts of “costs”, “expenses”, “expenses”.
What are ordinary business expenses?
Name the basic principles of accounting for an organization's expenses.
Name the main classification characteristics of an organization's expenses associated with the production of products.
Define the concept of “basic expenses”.
Define the concept of “overhead costs”.
Define the concept of “direct costs”.
Define the concept of “indirect costs”.
Name the purpose of grouping costs by cost elements and costing items.
.Name the main costing items.
.Name the cost elements.
Give a definition of the concepts “main production”, “auxiliary production”, “service production and farms”.
Give a description of the accounts under account 20 “Main production”.
Which accounting account records the costs of auxiliary production?
What costs are included in overhead costs?
What costs are included in general business expenses?
What expenses are normalized for profit tax purposes?
Name the methods for distributing indirect costs by type of product (work, service).
Name ways to write off general business expenses.
What costs are included in deferred expenses?

Bibliography

Tax Code of the Russian Federation. Part two dated 05.08.2000 No. 117-FZ (subject to subsequent amendments and additions).
Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (subject to subsequent amendments and additions).
Accounting Regulations “Organization Expenses” (PBU 10/99), approved. By Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.
Chart of accounts for financial and economic activities of organizations and Instructions for its application, approved. by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (taking into account subsequent amendments and additions).
Erofeeva V.A., Klushantseva G.V., Kemter V.B. Accounting with elements of taxation: Textbook. St. Petersburg: Legal Center Press, 2007.
Efremova A.A. Cost from management cost accounting to cost accounting: Vershina, 2006.
Zakharyin V.R. Settlements with accountable persons: accounting and taxation. Tax Bulletin, 2008.
Kamordzhanova N.A. Kartashova I.V. Financial accounting: St. Petersburg: Peter, 2009.
Kondrakov N.P. Accounting: Textbook. M.: INFA-M, 2006.
Sokolov Yu.A Formation of product costs in accounting and tax accounting: Alfa-Press 2005.
Terekhova V.A., Getman V.G. Financial accounting: Textbook (neck): Publishing house "Dashkov and K", 2009.
Tumasyan R.Z. Accounting: educational-practical. village M.: Omega-L, 2006.
Financial accounting: Textbook/Ed. prof. V.G. Getman. M.: Finance and Statistics, 2008.

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Workshop 8. Accounting for production costs

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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;

· determining 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.

The process of manufacturing goods is an important stage in the circulation of funds for industrial organizations. The costs of the production process are included in the cost of manufactured products. Like any other expenses, they must be taken into account. Read about how to keep track of production costs in this article.

The components of production costs are:

Depreciation;
Contributions to employee insurance funds;
Material costs;
Costs associated with paying employees;
Other.

Problems of accounting for production costs

The main objectives of production cost accounting are as follows:

Accounting for the volume and quality of manufactured goods;
Complete, timely, and reliable reflection of the actual costs of manufacturing and selling goods;
Formation of reserves to reduce the cost of goods;
Calculation of the cost of goods;
Supervision of the economic use of resources;
Providing management bodies with the information required to make production decisions.

Cost calculation

The procedure for maintaining accounting. Each company can establish production cost accounting and cost calculation independently, based on the characteristic features of its technological process, production structure, location of the company, as well as some other factors.

The main task of such accounting is to create a reference and analytical basis for managing the company’s production activities.

This means that not only accounting, but also supervision of production costs is provided. This helps to optimize the size as well as the cost structure and increase the profitability of production.

Cost calculation is carried out in three stages:

Calculation of the cost of all goods produced.
Calculation of cost for each type of goods separately.
Calculation of the cost of one unit of goods.

Costing is a necessary process in managing the production process. Data that includes calculation systems makes it possible to predict:

Setting ideal prices for goods;
The feasibility of subsequent production of goods;
The feasibility of updating the current technology;
Optimization of the range of manufactured goods;
Assessing the quality of work of employees in management positions.

Postings for accounting of main production

To account for the costs of main production, synthetic account No. 20 is used. It summarizes information about the costs of manufacturing a product.

Basic bu. the wiring will be as follows:

D20 – K10 – write-off of materials for main production.
D20 - K70 - accrual of wages to those employees who work in the main production.
D20 - K69 - accrual of insurance contributions to the salaries of employees of the main production.
D20 – K23 – write-off of costs of auxiliary production.
D20 – K25, 26 – write-off of general business and general production costs as expenses of the main production.
D20 – K28 – write-off of losses from defective products.

The debit balance of account No. 20 indicates the cost of work in progress.

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Abstract: Accounting for production costs and calculating production costs. Accounting for production costs and calculating the cost of production Accounting for calculating and analyzing the cost of production

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2.1 Brief description of the enterprise

General information about the company

Limited Liability Company "ART STROY"

Legal address of the Company:

Moscow city

Street: Yaroslavskoe highway no. 118, building 3, 403

Postcode: 129337

ART STROY LLC was founded in 1992. The company's development strategy is aimed at the use of advanced technologies, advanced materials and modern mechanization in construction.

The company has an independent balance sheet, settlement and other accounts, and has a seal.

Type of economic activity - construction and repair of buildings and structures; has production and material and technical bases.

The purpose of the Company's activities is to generate income for the provision of work and services.

The subject of activity is construction and installation work, repair of buildings and structures.

Table 1 presents the main performance indicators of ART STROY LLC for 2011-2013. Technical and economic indicators are intended to summarize information about the economic activities of the enterprise, analyze the viability and possibility of functioning of the enterprise in market conditions.

Table 1

Technical and economic indicators of the enterprise for 2011-2013.

2.2 Industrial production cost calculation system LLC "ART STROY"

At the same stage, indirect costs are also collected, which are subject to preliminary accounting on collection and distribution accounts 25 “General production expenses” and 26 “General business expenses”.

Account 25 “General production expenses” takes into account the following cost items:

- remuneration of workers servicing equipment, machines, mechanisms and vehicles;

- depreciation of production equipment, machinery, mechanisms and vehicles;

- all types of repairs of fixed assets of the canteen;

- intra-factory movement of goods and materials;

- maintenance of the canteen management apparatus;

- depreciation of buildings, structures, workshop equipment;

- tests, experiments, research;

- other items of general shop expenses.

On account 26 “General business expenses”, costs are accounted for in the following positions:

- expenses for enterprise management;

- general running costs;

- taxes, fees and deductions;

- wages of the enterprise management apparatus;

- business trips and movements;

- maintenance of fire, paramilitary and security guards;

- depreciation of fixed assets and their maintenance;

- occupational Safety and Health;

- personnel training;

- organized recruitment of labor and other expenses.

The source of covering expenses collected on account 97 is not only the cost price. Account 97 can be written off as a debit not only to cost accounting accounts, but also to account 99 “Profits and losses” and others, depending on the economic nature and regulations of expenses.

This concludes the first stage of accounting for production costs. The completeness and composition of costs in accordance with the regulations of the Russian Federation and the accounting policies of the enterprise are the two main requirements that must be adhered to at the first stage.

Allocation of indirect costs is the second stage of cost accounting.

When forming the full cost, it is impossible to avoid the need to distribute indirect costs (management costs). In general, the indirect cost distribution scheme looks like this:

1. an object is selected to which costs are allocated (where costs arise);

3. the distribution coefficient (rate) is calculated by dividing the amount of distributed indirect costs by the amount of the selected distribution base;

4. The amount of indirect costs attributable to each object is determined by multiplying the calculated value (rate) of cost distribution by the value of the distribution base corresponding to the given object.

For example, for September 2013, the amount of overhead costs is 71,650 rubles, general business expenses - 38,444 rubles, accrued wages of main production workers - 75,513 rubles. The distribution rate will therefore be: 71650/75513 = 0.9488.

The distribution rate for general production expenses will be 71650/75513 = 0.9488, general expenses = 38444/75513 = 0.5091.

In any case, the procedure for distributing indirect expenses must be fixed by internal regulations and reflected in the Accounting Policies.

Calculation of the actual cost of work performed is the last stage of cost accounting and cost calculation at the analyzed enterprise. Ultimately, account 20 “Main production” collects all direct and indirect costs associated with the production of work for the reporting period.

The actual production cost of the work performed is written off from account 20 "Main production" in accordance with the accounting option adopted in the enterprise's accounting policy to the debit of account 90 "Sales", subaccount "Cost of sales".

2.3 Accounting for production costs of ART STROY LLC

For accounting purposes, the following classification of activities is used: activities for the production and sale of products of the main production, other types of production and sale of goods.

Analytical cost accounting is carried out by types of products (works, services), types of activities, nomenclature cost items, cost elements.

Costs recorded on account 26 are written off monthly as follows: Dt 90.2 Kt 26.1 - indirect expenses are written off, Dt 90.5 Kt 26.2 - expenses that are not deductible when determining the profit of the enterprise are written off.

To summarize information about production costs for product output, account 20 “Main production” is intended.

At the end of each month 20 the account is closed as follows:

Dt 90.2 Kt20 - direct costs for the scope of work completed are written off.

Work in progress is assessed in the amount of direct costs for each individual order and finished product.

2.4 Recommendations for improving production cost accounting

In conditions of uneven load flow on the production equipment of ART STROY LLC, and the presence of standardized reserves of free time for kitchen staff, to ensure uninterrupted operation of the enterprise, dividing operating costs into semi-fixed and variable ones is important.

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Results

8.2. Recognition of expenses in accounting

8.3. Classification of organization expenses

8.4. Organization of cost accounting for the production and sale of products, works, services (expenses for ordinary activities)

8.4.1. Main production cost accounting

Example

8.4.2. Accounting for auxiliary production costs

Example

8.4.3. Cost accounting for service industries and farms

8.4.4. Accounting for overhead costs

Example

8.4.5. Accounting for general business expenses

Example