The main goal of economic activity commercial organization is to generate income.

In accordance with paragraph 1 of article 2 Civil Code, entrepreneurial activity is:

• independent,
• carried out at your own risk,

activities aimed at systematically generating profit from:

• use of property,
• sales of goods,
• execution of work,
• provision of services,

persons registered in this capacity in accordance with the procedure established by law.

At the same time, to determine the financial result of the company’s activities, correct accounting is necessary business transactions organizations.

One of the most complex accounting objects is production operations. Accounting for expenses related to the cost of manufactured products (works, services) is necessary to formulate the final indicators of the company’s production activities.

Types of such activities include:

• industrial production,
• food production,
• agricultural production,
• transport services,
• construction, many other types of production, provision of services, performance of work.

To make management decisions aimed at increasing profits and aimed at:

• efficient use of production resources,
• reducing the cost of production,

Timely and complete calculation* of production costs is necessary.

*Calculation represents calculation in in cash the cost of producing one or more units of output.

Currently, the procedure for accounting for production costs is regulated by many regulatory documents. Among them:

• PBU 10/99 “Organization expenses,
• PBU “On accounting and financial reporting in the Russian Federation”,
• Chart of accounts for accounting financial and economic activities of organizations and instructions for its use,
• other regulatory documents.

Unfortunately, all these documents do not give a clear idea of ​​the procedure for maintaining accounting records of production operations and do not take into account the specifics various types production activities.

Most of the industry instructions for accounting for production costs were developed in accordance with the Regulations “On the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services) and on the procedure for generating financial results taken into account when taxing profits” (approved by Resolution No. 552 dated August 5, 1992), which does not apply from the moment Chapter 25 of the Tax Code comes into force.

At this time, companies have to independently develop an accounting procedure for production costs, which must be enshrined in the organization’s accounting policies for accounting purposes.

At the same time, in accordance with the Letter of the Ministry of Finance dated April 29, 2002. No. 16-00-13/03:

“Until the completion of work on the development and approval by ministries and departments of relevant industry regulations on the organization of accounting for production costs, calculating the cost of products (works, services) in accordance withProgramaccounting reform, as before, organizations should be guided by currently existing industry instructions (directives), taking into account the requirements, principles and rules for recognizing indicators in accounting, disclosing information in financial statements in accordance with those already adopted in pursuance of thisProgramsregulatory documents on accounting."

In our article we will look at the basic principles and some features of accounting for production activities at the present time.

GENERAL PRINCIPLES OF ACCOUNTING FOR PRODUCTION OPERATIONS

For accounting purposes, costs associated with the production of products, performance of work, provision of services are classified as expenses for common types activities (clause 5 of PBU 10/99).

In accordance with clause 7 of PBU 10/99, expenses for ordinary types of production activities consist of the following expenses:

• Related to the acquisition:
• raw materials
• materials,
• goods,
• other inventories.

• Arising directly in the process of processing inventories for the purposes of:
• production of products,
• execution of work,
• provision of services,

and their sales.

When creating expenses, you need to group them by the following elements:

• material costs;
• labor costs;
• contributions for social needs;
• depreciation;
• other costs.

Note:When organizing accounting of expenses by cost items, it is necessary to establish and consolidate in the accounting policy for accounting purposes a list of cost items (clause 8 of PBU 10/99).

According to the methods of attributing costs to the cost of products, works, services, the organization’s costs are divided into:

• straight (basic),
• indirect (invoices).

Direct costs include those expenses that are directly related to the production of a certain type of product (work, service).

These expenses are expenses for:

• Depreciation of production equipment,
• raw materials and materials from which products are made,
• semi-finished products own production,
• the wages of workers directly involved in production processes, in the case where it is possible to determine which product the worker is engaged in producing.

In addition, direct costs include costs associated with auxiliary production and service facilities.

TO indirect costs include expenses that are not directly related to the production of specific products (works, services).

Indirect costs are general production and administrative expenses. Such expenses could be:

• depreciation of fixed assets,
• wages of employees who are either not involved in production processes at all, or in cases where it is impossible to identify for which specific types of products the labor of employees was used,
• Communal expenses,
• expenses for renting premises and equipment
• other general production and general business expenses.

Since each organization determines the composition of direct and indirect expenses, as well as the procedure for assigning them to cost, independently, in the accounting policy in section “Procedure for accounting for expenses” You can fix, for example, the following provisions:

1. Production costs are accumulated on account 20 “Main production” with analytical accounting by types of items, types of production costs, and divisions.

2. General production costs are accumulated on account 25 “General production expenses” and at the end of the month are written off to account 20 “Main production” with the distribution of costs by type of item.

3. Direct expenses associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis, or being a necessary component in the production of goods (performance of work, provision of services);
• Cost of semi-finished products of own production used in production;
• Price finished products used in production;
• General production expenses.

4. General production expenses associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

• The actual cost of raw materials and (or) materials used for general production purposes;
• Depreciation charges for fixed assets for production and general production purposes;
• Depreciation charges for intangible assets for industrial and general production purposes;
• Cost of purchased goods and finished products used in production;
• Expenses for works and services third party organizations production and general production nature;
• Main labor costs production staff with deductions for insurance premiums;
• Deferred expenses in the part related to general production expenses.

5. Work in progress in mass and serial production is reflected in the balance sheet:

• according to standard (planned) production cost (in accordance with clause 64 of the Regulations on accounting and reporting).

6. Distribution of general production (indirect) expenses accounted for in the debit of account 25 “General production expenses” is carried out proportionally:

• revenue from sales of products (works, services), goods.

7. Administrative expenses accounted for in the debit of account 26 “General business expenses” at the end of the reporting period:

• are not distributed among the objects of calculation and, as conditionally constants, are written off directly to the debit of account 90 “Sales of products (works, services)” with distribution between product groups in proportion specific gravity proceeds from sales (in accordance with the Chart of Accounts).

8. Selling and administrative expenses are recognized in the cost of sold products, goods, works, services (in accordance with clause 9 of PBU 10/99 and the Chart of Accounts):

• fully in the reporting year they are recognized as expenses for ordinary activities, with the exception of expenses related to the receipt of income in the future;
• expenses related to the receipt of income in future periods are taken into account as part of deferred expenses and are written off at the moment the income for which they were aimed is generated;
• The decision to include commercial and administrative expenses as deferred expenses, as well as to write them off as current expenses, is made by the organization independently.

In accordance with clause 17 of PBU 10/99, expenses are subject to recognition in accounting regardless on the intention to receive revenue, other or other income and on the form of expenditure (monetary, in-kind and other).

Both direct and indirect costs for accounting purposes are recognized as follows: reporting period in which they took place .

At the same time, expenses are recognized on the basis of primary accounting documents:

• drawn up according to standardized forms,
• containing the mandatory details provided for in paragraph 2 of Article 9 of the Law “On Accounting” dated November 21, 1996. No. 129-FZ.

In accordance with the Chart of Accounts, expenses associated with the production of products are recorded on account 20 “Main production”.

CALCULATOR METHODS OF PRODUCTION COSTS

When organizing production accounting, you can use the following methods (or combinations thereof) of cost calculation:

• custom,
• transverse
• boiler room

CUSTOM METHOD applies when:

• small-scale production,
• “custom” (single) production,
• performance of work under contract agreements (paid services);
• production of technically complex products (shipbuilding, aviation industry, etc.);
• production of products with a long production cycle (construction, power engineering, etc.).

When using the order-by-order method, costs are taken into account in accordance with the estimate (cost estimate) prepared for a specific order or a group of similar orders.

For each order (group of orders), an estimate is generated (a costing card is drawn up). The organization independently develops forms of estimates and costing cards and approves them in its accounting policies.

The estimate (costing card) must contain:

• name and description of products, production services (works),
• list of raw materials, materials, and other costs necessary to complete the order.

Costs for each order are recorded as the product progresses through the stages of production.

With the order-by-order method, account 20 records costs for each open order separately.

Direct costs that are directly related to the execution of the order are reflected in the debit of account 20 in correspondence with the expense accounts. In this case the wiring is done:

Debit bills 20accounts 10/60/70/68/69/etc.

The direct costs of fulfilling order No. 3 for Weathervane LLC are reflected (raw materials, third-party services related to order fulfillment, wages of production workers, etc.).

Expenses taken into account for account25 bills 20"Primary production".

Expenses taken into account for account26 bills 20 accounts 90.2

In this case, these costs are distributed for each order in proportion to the cost distribution base. The selected distribution base must be fixed in the accounting policy for accounting purposes (clause 7 of PBU 1/2008).

You can choose one of the following distribution methods:

1. Issue volume— distribution is proportional to the volume of products produced in the current month and services provided, expressed in quantitative measures.
2. Planned production cost— distribution in proportion to the planned cost of products released in the current month and services provided.
3. Salary— distribution is proportional to the cost of remuneration of the main production workers.
4. Material costs- distribution is proportional to material costs reflected in production cost items as material costs.
5. Direct costs— distribution is proportional to direct costs
   • costs of main and auxiliary production for accounting,
   • direct expenses of main and auxiliary production, general production direct expenses for tax accounting;
6. Selected direct cost items— distribution is proportional to all direct costs by cost item.
7. Revenue- distribution is proportional to revenue from each type of product (work, service).

For general production and general business expenses, you can choose a distribution method with detailing down to department and cost item. This is required when different types expenses required application different ways distributions.

Similarly, you can set a general distribution method for all expenses accounted for in one account or in one department.

The attribution of indirect costs to the cost of production is reflected by the posting:

Debit bills 20"Main production" Credit accounts 25 (26)

General production (general business) expenses were taken into account as part of the production costs for fulfilling order No. 3 for Weather Vane LLC.

TRADITIONAL METHOD used to account for production costs in which finished products are manufactured by processing raw materials (materials) in several stages.

When the production structure is organized in such a way that each processing stage is carried out by a separate workshop (division), the cost is determined for each production division.

The object of cost calculation under the step-by-step method can be both finished products and semi-finished products manufactured at each technological stage.

The step-by-step method is used in any production processes in which groups of constantly repeating technological operations can be distinguished (food production, oil refining and chemical industries).

Accounting for material costs is organized in such a way as to ensure control over the use of materials in production; for this purpose the following can be used:

• feedstock balances,
• calculation of the yield of product or semi-finished products, defects, waste.

Semi-finished products obtained in one processing stage serve as the starting material in the next processing stage. In this regard, there is a need to evaluate them and transfer them in value terms to the next stage, i.e., a semi-finished version of the consolidated accounting of production costs.

Evaluation of semi-finished products of own production is also necessary because they can be sold as finished products to enterprises.

For in-house production, semi-finished products are transferred from processing stage to processing stage at actual cost. In many industries, valuation is accepted in the settlement prices of the enterprise.

Cost accounting is organized by technological stages. This allows you to determine the cost of a semi-finished product and ensure internal cost accounting, in other words, organize accounting by cost centers and cost responsibility centers.

The costs of work in progress balances at the end of the month are distributed on the basis of inventory according to the planned cost of the corresponding process.

Costs for raw materials and supplies are reflected on the basis of limit cards (Form No. M-8) or requirements-invoices (Form No. M-11).

In this case the wiring is done:

Debit bills 20"Main production" Credit accounts 10/21/60/70/68/etc.

Direct production costs are reflected (raw materials, semi-finished products, services of third-party organizations related to production, wages of production workers, etc.).

Expenses taken into account for account25 “General production expenses” are debited monthly bills 20"Primary production".

Expenses taken into account for account26 “General business expenses” are written off or debited monthly bills 20“Main production”, or in debit accounts 90.2 in accordance with the approved accounting policies.

All costs collected in the debit of account 20 form the cost of finished products. When finished products are released to the warehouse, the cost is reflected on the credit of this account in correspondence with the finished product accounts.

At the same time, the procedure for accounting for the output of finished products for each stage, order, process depends not only on the method of accounting for production costs, but also on the options for its assessment:

Using count 40. In this case, the debit of account 43 “Finished products” indicates the planned cost;

Without using account 40 “Output of products (works, services)”. In this case, the debit of account 43 “Finished products” indicates the actual cost.

In the first case, within a month, as finished products are released from the workshops to the warehouse, the products are accounted for at standard cost.

In this case the wiring is done:

Debit bills 43“Finished Products”Credit bills 40“Release of products (works, services)”

The standard cost of finished products produced and deposited in the warehouse is reflected.

At the end of the month, the actual cost of production is determined. It is reflected in the debit of account 40. At the same moment, deviations of the actual cost from the standard cost are determined and written off.

In this case the following wiring is done:

Debit bills 40“Output of products (works, services)” Credit bills 20"Primary production"

Finished products were capitalized at actual cost;

Debit accounts90.2 subaccount “Cost of sales”Credit bills 40“Release of products (works, services)”

The amount of the negative deviation was written off using the method "red reversal"(excess of the standard cost of manufactured products over the actual cost);

Debit accounts90.2 subaccount “Cost of sales”Credit 40 “Release of products (works, services)”

The amount of excess of the actual cost of manufactured products over the standard cost is written off.

In the case when account 40 is not used, the actual production cost is taken into account immediately on account 43 in correspondence with the production cost accounts.

In this case the wiring is done:

Debit bills 43“Finished Products” Credit bills 20"Primary production"

Finished products are capitalized at actual cost.

When using the planned cost accounting method, the cost of products (works, services) is formed based on the cost norm for each type of manufactured product.

The planned price is determined in advance with the participation of the organization's technology services.

Based on these standards, regulatory calculation cards are drawn up.

During production, costs are taken into account according to established standards.

In this case, the accounting policy needs to establish whether the organization will form the actual cost of finished products and work in progress, or will reflect them at the planned cost.

Regardless of the method of calculating costs, at the end of the month, account 43 “Finished products” reflects the actual cost of all manufactured products.

Direct and indirect expenses during the month are collected on account 20 “Main production”.

That part of the costs that is not included in the cost of finished products ( debit balance account 20 at the end of the month), represents the cost of work in progress.

The actual cost of a unit of finished products transferred to the warehouse for the reporting month is determined as:

Actual cost per unit of finished product = (Sum of actual costs for the production of finished products for the month, including work in progress at the beginning of the month - Actual cost of work in progress at the end of the month) / Number of finished products.

If an organization records costs at a planned cost, then the amount of actual costs for production is determined as:

The amount of actual costs for the production of finished products for the month (taking into account the value of work in progress at the beginning of the month) = The amount of costs according to standards for the month + (or “-”) The amount of deviations for the month - The actual cost of work in progress at the end of the month.

The actual cost of work in progress with planned cost accounting is calculated using the formula:

Actual cost of work in progress at the end of the month = Cost of work in progress at the end of the month according to standards +/- Amount of deviations for the month.

The total cost of finished products transferred to the warehouse for the reporting month is calculated using the formula:

Total cost of finished products = Unit cost of finished products * Number of finished products delivered to the organization's warehouse per month.

BOILER METHOD production cost accounting is carried out for the entire production as a whole.

Its information content is minimal: accounting can provide information only about how much it cost the organization to produce all products.

Therefore, the boiler method of calculating product costs is the least common.

This method is convenient for small enterprises or for industries where homogeneous products are produced - the so-called single-product industries (for example, in the coal mining industry for calculating the cost of coal or shale in individual mines or open pits).

There is no need for any analytical accounting in such cases. The cost per unit of production in boiler accounting is calculated as the quotient of dividing the total amount of costs incurred during the period by the volume of products produced in physical terms (by the number of units of production).

Direct costs directly related to the production process are reflected in the debit of account 20 in correspondence with the expense accounts. In this case the wiring is done:

Debit bills 20"Main production" Credit accounts 10/60/70/68/69/etc.

Direct production costs are reflected (raw materials, services of third-party organizations, wages of production workers, etc.).

Expenses taken into account for account25 “General production expenses” are debited monthly bills 20"Primary production".

Expenses taken into account for account26 “General business expenses” are written off or debited monthly bills 20“Main production”, or in debit accounts 90.2 subaccount “Cost of sales” in accordance with the approved accounting policy.

In accounting and tax accounting, the procedure for recognizing production costs may differ. In particular, differences arise if:

• certain types of income and expenses that are reflected in accounting are not taken into account (partially taken into account) when calculating income tax;
• certain types of income and expenses are recognized in accounting and tax accounting at different times;
• To calculate income tax, the organization uses the cash method, etc.

In this case, permanent or temporary differences arise in accounting, determined in accordance with PBU 18/02.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation of the Information Agency "Clerk.Ru"

The accounting system of any enterprise consists of such elements as: accounting policy, working chart of accounts, distribution of responsibilities of accounting employees, document flow schedule, etc. Accounting at the enterprise is carried out by the accounting service, headed by the chief accountant Safronova E.P.

The chief accountant organizes the accounting of the economic and financial activities of the enterprise and controls the economical use of material, labor and financial resources and the safety of the enterprise’s property, ensures the rational organization of accounting and reporting at the enterprise and in its divisions, organizes the accounting of receipts Money, inventory and fixed assets of production, timely reflection in the accounting accounts of transactions related to their movement, etc. He also monitors compliance with the procedure for registration of primary and accounting documents, settlements and payments, spending the wage fund, conducting an inventory of cash, inventory and fixed assets, as well as a documentary audit in the divisions of the enterprise, manages the work of the accounting department of the enterprise. The appointment, dismissal and relocation of financially responsible persons (cashiers, etc.) are coordinated with the chief accountant.

The chief accountant of the organization is prohibited from accepting for execution and registration documents on transactions that contradict the law and violate contractual and financial discipline. The chief accountant informs the head of the organization in writing about such documents and, upon receiving a written order from him to accept these documents for accounting, executes it. The head of the organization bears full responsibility for the illegality of transactions performed.

Subordinate to the chief accountant are: deputy chief accountant, economist-financier, accountant-cashier. Each accounting employee is assigned duties, responsibilities and rights. Accounting provides accounting of fixed assets, inventory, costs of production and sales of products, results of financial and economic activities, settlements with suppliers and customers.

Deputy Chief The accountant records the costs of maintaining the company (journal order No. 10), accounting for work in progress (analytics), accounting for settlements with accountable persons (journal order No. 7), accounting for fixed assets, depreciation (journal order No. 13), accounting movement of oil and gas supplies, fuel and lubricants (report of materially responsible persons, report on fuel and lubricants).

The responsibilities of an accountant-cashier include receiving and issuing money, ensuring the safety of funds, drawing up cash reports, carrying out operations for receiving, recording, storing and issuing securities, receiving statements with attachments from the bank, processing payment orders, timely delivery of orders to the bank, processing documents according to journal order No. 2, collecting information from banks about the receipt and expenditure of funds in current accounts, custody accounts and other accounts, conducting reconciliation reports under business contracts.

Also subordinate to the chief accountant are 2 payroll accountants, one of whom keeps records of payroll transactions for engineers and enterprise administration, and the second is an accountant for primary production workers; 2 accountants of the material table, one of whom keeps records on account 10/1 “Components and semi-finished products” and the second keeps records on account 10/2 “Raw materials and materials”.

Accounting at an enterprise is carried out according to certain rules. The task is to determine such a set of rules, the implementation of which would ensure the maximum effect from accounting, i.e. timely generation of financial and management information, its reliability, accessibility and usefulness for a wide range of stakeholders. General rules and the principles are specified at each enterprise based on the operating conditions, the available technical base, the qualifications of personnel and some characteristics of the enterprise. In other words, the company develops and conducts its own accounting policy(add. 6)

Accounting policy is a set of accounting methods - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. The accounting policy of KDK LLC was formed by the chief accountant of the enterprise in accordance with clause 3. Art. 5 Federal Law dated November 21, 1996 No. 129 “On Accounting” and “Accounting Regulations “Accounting Policy of the Organization” PBU 1/08, in order to comply with the organization during the reporting year, a unified methodology for reflecting business transactions and property valuation in accounting. When forming an accounting policy, an enterprise selects one method of maintaining and organizing accounting from several allowed by legislative and regulatory acts included in the system regulatory regulation accounting on a specific issue, when forming the accounting policy of the enterprise, develops an appropriate method based on the accounting provisions.

When forming an accounting policy, the following are approved: a working chart of accounts; forms (not standard) of primary accounting documents; document forms for internal accounting reporting; the procedure for conducting an inventory of property and liabilities; methods for assessing assets and liabilities; document flow rules; accounting information processing technology; the procedure for monitoring business transactions, etc. The accounting policy formed by the organization is implemented from January 1 of the next reporting year.

Depreciation of fixed assets of KDK LLC is calculated using the straight-line method. Term beneficial use objects of fixed assets is established when accepting objects for accounting. Fixed assets with a cost of no more than 20,000 rubles per unit are written off as expenses at a time as they are released into production or operation. Deferred expenses in KDK LLC are written off using the straight-line method of writing off expenses over the period to which they relate. The costs of repairing fixed assets, as well as leased fixed assets, are included in the cost of production at actual costs. Accounting for the process of purchasing and procuring materials is carried out according to actual costs on account 10 “Materials”. The assessment of inventories released into production is made at the cost of each unit. Accounting for production costs is carried out on account 20 “Main production” and account 10 “Raw materials and materials”

Indirect costs of KDK LLC are distributed between types of products (works, services) - objects of calculation in proportion to the wages of main employees. Administrative expenses in full amount are included in the cost of products sold in the reporting period. Accounting for the output of finished products of KDK LLC is carried out using account 20 “Release of finished products. Selling expenses are recognized in full in the reporting year of their recognition as expenses for ordinary activities. Finished products are valued on the balance sheet at actual production costs.

At KDK LLC, accounting of property, liabilities and business transactions is carried out by double entry on interdependent accounting accounts included in the working chart of accounts. The working chart of accounts is developed on the basis of the chart of accounts, taking into account the specifics of the enterprise's activities and tasks in accordance with management decisions made by the governing and executive bodies of the enterprise. The working chart of accounts of KDK LLC is a list of synthetic and analytical accounting accounts in the sequence provided for by the standard chart of accounts. When creating, moving documents and processing the data reflected in them, the enterprise is guided by the enterprise’s document flow schedule. The work on drawing up a document flow schedule is organized by the chief accountant. The document flow schedule is approved by order of the head of the enterprise. The document flow schedule establishes a rational document flow for enterprises, that is, it provides for the optimal number of performers to complete each primary document in the shortest possible time.

Employees of the enterprise create and submit documents related to the scope of their activities according to the document flow schedule. Responsibility for compliance with the document flow schedule, as well as responsibility for the timely and high-quality creation of documents, their timely transfer for reflection in accounting and reporting, and for the accuracy of the data contained in the documents rests with the persons who created and signed these documents. Control over compliance by performers with the document flow schedule for the enterprise is carried out by the chief accountant. (add.4)

In order to ensure reliability of accounting and reporting data, an inventory of property and funds is carried out. Carrying out an inventory is mandatory:

When transferring property for rent, redemption, sale;

When changing materially responsible persons;

When establishing facts of theft or abuse.

The cash register is audited at least once a month. The enterprise's reporting is compiled quarterly on an accrual basis and presented to external users within the established time frame:

Quarterly - the 30th day following the reporting quarter;

The cash register inventory at the enterprise is carried out when the chief accountant is replaced by order of the director. For internal control, mandatory surprise checks of the cash register are carried out - at least once every six months.

Accounting documents are stored at the enterprise in the book and electronic form within 3 years. Financial statements signed by the manager and chief accountant, and forms of the balance sheet are generated (form 1 - balance sheet, form 2 - profit and loss statement, form 3 - capital flow statement, form 4 - cash flow statement). Tax accounting is maintained by KDK LLC in registers. Register forms and the procedure for filling them out are used based on the software settings for 1C products. The list of direct expenses is determined by the organization independently.

Accounting for direct expenses is carried out using the accrual method: expenses for the purchase of materials and raw materials are recognized upon transfer to production; expenses for remuneration of personnel involved in the production process, as well as the amount of unified social tax and expenses for mandatory pension insurance, used to finance the insurance and funded part of the labor pension, accrued on the specified amounts of labor costs, are recognized monthly in the amount of accrued amounts; Depreciation is recognized at the accrued amount.

Based on the work done, we can conclude that all elements of the accounting system are present at the enterprise.

Organizations involved in the production of goods must pay sufficient attention to such operations as accounting for the production process. A detailed analysis of the 20th accounting account allows us to determine the financial expenses to calculate the cost.

Production process accounting

The main task of commercial enterprises is to make a profit. Organizations that produce any type of product must correctly and timely determine associated costs. Based on the results of the work, it is formed financial results designed to reflect the real picture economic condition organizations.

The production processes at the enterprise are varied. In addition to the current costs of main production, other types of expenses are also relevant in accounting, including:

• accounting for industrial accidents - payments in favor of employees as a result of occupational diseases or accidents are reflected, insurance premiums are calculated off-budget funds employees involved in primary production;
• expenses for auxiliary production - combines data from servicing production, taking into account current fare, reflects the cost of producing spare parts, repairing fixed assets and other costs;
• accounting for downtime in production - determining the costs that accompany a temporary suspension of work, calculating the organization's losses;
• accounting for semi-finished products of own production is relevant for enterprises that go through several stages in the production of products, during which the cost of intermediate products is determined.
• general economic - expenses not directly related to the main production, including costs for the management needs of the organization;
• general production - generalized information on maintenance of main and auxiliary production is collected. auxiliary works;
• accounting for production waste in accounting (costs of defects) - information on raw material losses is generated.

Main production accounting

Accounting for the production process in accounting allows you to analyze the company’s costs, which in turn are divided into direct and indirect:

1. Direct costs are usually understood as costs directly related to the main activities (production, provision of services). This includes the cost of raw materials, salaries of personnel involved in the main production, and others. Direct costs are taken into account entirely when calculating the cost of production.
2. Indirect costs do not depend on the volume of main production; they cannot be attributed specifically to any type of product. When forming the cost, indirect costs are taken into account proportionally depending on the adopted cost distribution method.

Accounting for production and associated costs occurs using certain methods adopted by the organization. It is allowed to formulate costs based on specific production factors, and carry out analytical accounting of costs. Costs can also be taken into account within the framework of auxiliary production. The application of standards when determining expenses requires documentary evidence, including: a production accounting card, estimates, and other accounting registers.

Main production: wiring

Accounting in production - where to start? Expenses that relate to the main production are formed on account 20. The debit of the account accumulates the costs of paying personnel, for social contributions, reflects the amounts of raw material consumption, depreciation and other operations. The listed costs and their accounting in the production of wiring assume the following:

• Dt 20 - Kt 70 - wages accrued to personnel involved in production;
• Dt 20 - Kt 69 - insurance premiums for wages of shop workers;
• Dt 20 - Kt 10 - raw materials spent on production are written off;
• Dt 20 - Kt 02 - depreciation is calculated on fixed assets directly involved in the production process.

In addition, in debit 20 of the account, other types of costs are also formed, previously taken into account as general production, general economic, received defects and others:

• Dt 20 - Kt 26 - when calculating the cost, general business expenses are taken into account;
• Dt 20 - Kt 28 - allowable losses from defects are written off in the cost of production.

Credit 20 of the account corresponds with the accounts reflecting the final cost of production:

• Kt 43 - Dt 20 - receipt of finished products at the warehouse at actual cost;
• Kt 90 - Dt 20 - the cost of goods sold is written off.

If, after writing off costs in the debit of account 20, a balance is formed, then this is a sign of work in progress in the technological process. In this case, the material costs incurred cannot yet be attributed entirely to the finished product.

Production waste accounting

Often the main production in accounting is accompanied by the appearance of any waste of raw materials and materials. If recycled materials no longer have value, that is, they cannot be reused, sold, or otherwise received economic benefit, then they are classified as process losses. Loss standards of this kind can be developed independently, but taking into account the characteristics of technological processes. The write-off of waste within the norms is accompanied by the following posting:

• Dt 20 - Kt 10 - write-off of generated raw material waste according to established standards.

When expenses exceed the accepted limits, they are written off to account 91:

• Dt 91 - Kt 20 - waste received in excess of norms is written off.

In some situations in an enterprise, as a result production processes materials are generated that can be reused. We are talking about returnable waste.

Accounting for raw materials in production occurs using account 10:

• Dt 20 - Kt 10 - raw materials released into production.

If there are returnable raw materials, the same posting is reversed. Upon receipt of returnable waste at the warehouse, it is reflected in the accounting records as follows:

• Dt 10 - Kt 20 - materials previously released into production have been capitalized.

In this way, returnable waste reduces production costs.

Accounting for operations in the main production allows you to determine the amount of costs, which subsequently forms the cost of production. Analysis of the results obtained gives an idea of ​​the feasibility of expenses.

Under accounting organization understand the system of conditions and elements (components) of constructing the accounting process in order to obtain reliable and timely information about the economic activities of the enterprise and monitor the rational use of production resources and finished products. The main components of the accounting organization system are primary accounting and document flow, inventory, chart of accounts, accounting forms, forms of organizing accounting and computational work, volume and content of reporting.

The head of the organization is responsible for organizing accounting and complying with the law when carrying out business operations.

The head of the organization can, depending on the volume of accounting work:

1) establish an accounting service as a structural unit headed by a chief accountant;

2) add an accountant position to the staff;

3) transfer accounting maintenance on a contractual basis centralized accounting, a specialized organization or a specialist accountant;

4) keep accounting records personally.

The choice of accounting organization option depends on production volumes, types of activities and the specifics of taxation.

When setting up accounting records, the head and chief accountant of the organization have the right:

Independently establish the organizational form of accounting work, based on the type of organization and specific business conditions;

Determine the form and methods of accounting, reporting and control;

Develop a system of internal production management accounting, reporting and control;

Form into in the prescribed manner accounting policy of the organization.

All work on keeping records and its organization is carried out by the accounting apparatus, which, as a rule, is an independent structural unit and should not be part of any other part (service) of the enterprise. He is responsible for maintaining all accounting records, preparing reports and monitoring compliance with financial and budgetary discipline.

The structure of the accounting apparatus at enterprises in various industries (industry, trade, etc.) changes depending on the content of accounting work. On large enterprises The main accounting department, as an independent department, is divided into a number of subdepartments or groups.

Several organization options are possible accounting service at the enterprise: subject, functional, linear and combined.

Subject option provides for the organization of an accounting service in accordance with the names of the departments: settlement (payroll); material, production financial, settlements and sales; general.

This structure of the accounting apparatus is typical for medium and large enterprises (companies), where each department keeps current records from the moment of receipt of the document, its processing, entry into the appropriate accounting registers (books, statements, etc.) to the preparation of reports for the group of accounts, based on from economic homogeneity. The quality of information preparation with this option is quite high, since the accountant is close to a specific accounting object.

Functional option provides for a certain specialization in the performance by an employee or group of homogeneous accounting operations corresponding to the stages of the technological process of generating accounting information. This option most fully meets the modern requirements of organizing an accounting service, where each workplace is equipped with a personal computer. The time spent on interproduction operations during the transition from one job to another is reduced.

Linear option division of labor is most typical for structural divisions of an enterprise (sites, workshops, production facilities). Here, the accounting process from the beginning of observation, collection, processing and summarizing accounting information is entrusted to the so-called accounting groups.

Also applies combined division accounting process, providing for various combinations of the above options. In any of them, the accounting organization is considered as centralized or decentralized. In the first case, the entire accounting process, including the preparation of appropriate reporting forms, is carried out in the unified accounting department of the enterprise. In the second, accounting information of varying degrees of detail and generalization is prepared in structural units, and the balance sheet and other reporting forms are prepared in centralized accounting.

Regardless of the adopted option for organizing the accounting process at the enterprise, the formation of complete and timely information for the management apparatus is largely determined by the personal responsibility of each accountant, the boundaries of which must be determined by his job description.

Along with this, in order to ensure the safety of certain types of property, the legality and economic feasibility of carrying out certain business operations, a system of in-production control is being created in the organization. It is an integral part of the accounting policy of the enterprise and forms its organizational aspect in a legal form.

The structure of the accounting department and the number of its employees are influenced by the types and volumes of the enterprise’s activities, the number of employees, the form of accounting, and the degree of automation of labor in the accounting department. The chosen form of accounting organization - centralized or decentralized - is also important. Currently, the most common centralized form is in which all accounting work is concentrated in a single accounting department of the enterprise.

The accounting cycle in an organization (regardless of the chosen form of accounting) can be divided into several stages:

1. Initial observation.

2. Documentation of transactions.

3. Current grouping of economic activity facts.

4. Final summary of the facts of economic activity.

On the stage initial observation accomplished facts of economic activity are analyzed and divided into individual economic transactions. A business transaction is accepted for accounting if the time of its completion, its content, and cost measurement are determined.

On the stage documentation operations- primary documents are drawn up or accepted from other organizations, reflecting all completed financial and business transactions and their results (receipts, invoices, invoices, etc.).

A document is a material medium with information recorded on it in any form in the form of text, sound recording, image and (or) a combination thereof, which has details that allow it to be identified, and is intended for transmission in time and space for the purposes of public use and storage .

Primary documents are checked in form and substance and registered.

Scroll mandatory details primary documents are presented in Fig. 1.9.

On the stage current grouping of economic activity facts information from primary documents about the corresponding financial and business transaction is reflected in accordance with the system of accounting accounts. Determined accounting entry operations using the double entry method, which is entered into accounting registers (Fig. 1.10).

The form of accounting is a combination of certain accounting registers, their relationship, sequence and methods of making accounting entries.

The variety of accounting forms allows the organization's managers to choose one of them that most fully meets the characteristics of the economic activities of a particular organization.

Fig.1.9. Composition of mandatory details of primary documents.

Rice. 1.10. Types of accounting registers

The choice of form of accounting occurs in accordance with the type of enterprise, the composition of accounting objects at the enterprise, its work profile and the accounting policy chosen by the manager.

Depending on the choice, the form can be:

Memorial warrant;

Journal-order;

Abbreviated form of accounting for small businesses;

Automated (used automated control system).

When choosing, the documents of the Ministry of Finance of the Russian Federation on the use of accounting registers in organizations should be taken into account, while organizations can independently adapt the used accounting registers to the specifics of their activities while observing general methodological principles.

On the stage final summary of the facts of economic activity Based on current accounting data, accounting (financial) statements are prepared in accordance with established forms. Accounting statements are a system of indicators characterizing the financial and economic activities of an organization, its property and financial position for a certain period (quarter, half-year, year).

Recently, the practice of business entities has actively begun to introduce the transfer of accounting to specialized organization. This option assumes that the organization has a specialist on staff who maintains primary accounting documentation: makes payments through the bank, makes cash transactions, accepts expense reports, collects invoices, invoices, supplier invoices, acceptance certificates for work performed and services rendered, and draws up settlement reconciliation reports. All information obtained using these documents is transferred to a specialized organization to reflect business transactions in accounting and tax accounting, as well as for the preparation of accounting and tax reporting.

The scope of services provided by outsourcing firms is limited only by the requirements of the client organization. Almost any outsourcer can develop accounting policies, draw up accounting and tax reporting, prepare bank documents or completely take over all accounting and tax accounting, as well as provide consulting services. It should be taken into account that the entire volume can be outsourced financial transactions, and only the most complex, labor-intensive or specific operations.

An industrial enterprise is a complex mechanism consisting of various industries and farms (main, auxiliary, secondary, auxiliary, experimental).

TO main include production facilities intended to produce products for the production of which the enterprise was created, as well as semi-finished products intended for sale and in-plant consumption (linear, forging, pressing - in machine-building plants).

Auxiliary production do not directly participate in the manufacture of products of the main production, but serve it and the entire enterprise, providing services and performing individual work (mechanical repair, electric transport, tool shops, water and gas supply, etc.).

Side shops are engaged in the disposal of waste from the main production (for example, a workshop for the production of cotton wool from cotton waste, etc.).

Auxiliary workshops produce products not from the main material, but used in the main and auxiliary industries (shops engaged in the production of containers and packaging materials).

Experimental (experimental) workshops make prototypes and carry out various experimental work.

In addition, enterprises have servicing industries and households (social sphere), that satisfy the everyday needs of the enterprise team (housing and communal services, baths, laundries); they can also manufacture products, perform work and services for main production and externally.

For any enterprise, a clear organization of production accounting is very important, largely determined by the type of production. There are three main types of production: individual, serial and mass.

Individual (single) - this type of production in which products are manufactured in individual copies or small repeating orders. This type is typical for heavy engineering, shipbuilding, and in the production of unique machine tools and turbines. It has the following features: workshops lack clear specialization; the production program of the subject and workshops is distinguished by a large number of products and their parts; the costs of preparatory and final work are relatively high; longer than with other types of production, the duration of the production cycle. In relation to the individual type of production, the custom method of cost accounting and product costing is usually used, in which costs are taken into account for each product (order).

Mass production characterized by periodic repetition of the production and release of identical products that form their series. It has the following features: limited range of products; relatively wide specialization of jobs; the use of specialized machines, tools and devices is limited. To the greatest extent, serial production has become widespread in the mechanical engineering industry and metalworking. Accounting for product output at these enterprises is carried out in relation to products - series, and not in relation to parts or their batches from which the products are assembled.

Depending on the size of the series, three types of production are distinguished:

large-scale (products are manufactured continuously throughout the year), serial (specialization is narrower, and production lines and workshops have subject and technological specialization), small-scale (a transitional form from single production to production of products in small batches). In mass production, standard or incremental methods of cost accounting and product costing are used.

Mass - this type of production organization in which identical products are manufactured continuously over a long period of time. The main features of this type of production are a significant volume of manufactured products with a relatively small range of products, a high level of specialization of equipment and a high rhythm of production. Mass production is typical for mechanical engineering (production of tools, bearings), instrument making (production of watches), light industry(production of fabric, clothing, footwear), canning, confectionery and other sectors of the economy. Here, as a rule, the normative method of cost accounting and calculation of product costs or its main elements is used.

The type of production organization determines not only the construction of cost accounting and calculation of product costs, but also affects the organization of primary and analytical accounting. So, with large-scale and mass production production and wages are drawn up primarily with route sheets in combination with production reports for the shift, and in the case of individual and small-scale production - orders for piecework, etc. Any production of products, performance of work and provision of services is associated with certain costs, the accounting of which is intended to ensure: timely, complete, reliable reflection actual expenses for the production of products, performance of work, provision of services, calculation (calculation) of the actual cost of individual types and the total volume of products, as well as control and collection of information for planning, making management decisions and organizing business in general.

When collecting information for decision making, it is necessary to keep in mind that a certain type of cost may be important for one type of decision and may not be taken into account for another. In fact, production costs can be classified according to many different criteria:

By location of costs (production, workshop, site); the list of production (including redistribution), which are allocated during planning and cost accounting, is determined by the accounting policy of the subject;

By types of products, works and services; production costs are included in the cost of individual types of products (including individual products made to individual orders) or groups of similar products;

According to the method of inclusion in the cost of production, costs are divided into: direct - associated with the production of certain types of products, which can be directly and directly included in their cost; indirect - associated with the production of several types of products, included in their cost through distribution;

In relation to the volume of production, costs are divided into: variable - costs, the value of which increases or decreases in accordance with changes in the volume of output (consumption of raw materials and basic materials, technological energy and fuel, wage production workers, etc.)? constant - costs, the value of which does not change when the volume of output changes (costs for heating and lighting of production premises, depreciation of fixed assets);

By type of expense (by item and cost element); costs for economic elements include: material costs; labor costs; deductions from wages; depreciation (wear and tear) of fixed assets; other expenses.

According to the management function, costs are divided into:

Production (arising during the production process);

Commercial (related to sales);

Administrative (related to the management process).

Commercial and administrative expenses relate to the expenses of the period, production costs are the basis of costing calculations, they can be schematically depicted as follows (Diagram 1. Production cost.):

Scheme 1. Production cost.

Analysis of Scheme 1 shows that costs that include a decrease in assets (materials, cash, etc.) or an increase in liabilities (most often accounts payable), are embodied in a new asset, which is defined as a resource, as a result of previous events and from which income is expected to be received in the future.

To account for production costs, a comprehensive system of accounts is used, which includes accounts of subsections 90 “Main production”, 91 “Semi-finished products of own production”, 92 “Auxiliary production”, 93 “Overhead expenses”, 95 “Defects in production”.

To ensure accounting and control of production costs, the “Costs by Shops” sheet is used, which takes into account the turnover in the accounts of subsections 90, 91, 92, 93 and 95. At the end of the month, the accounting department must carry out a summary of production costs.

The basis for recording in the statement "Costs by shops" are

Development table "Distribution of materials consumption (wages)", which reflects the consumption of raw materials, supplies, purchased semi-finished products and other material inventories for production (credit to accounts of subsection 20 "Materials"); expenses for remuneration of production personnel (credit to account 681 "Settlements with personnel for wages") with deductions from wages (credit to account 634 "Other", subaccount "Social tax");

Development table "Calculation of the amounts of depreciation of fixed assets and amounts of revaluation of fixed assets", which reflects the amounts of depreciation of fixed assets to be included in production costs (credit to the accounts of subsection 13 "Depreciation of fixed assets");

Development table "Calculation of depreciation amounts for intangible assets", which reflects the depreciation amounts of intangible assets to be included in production costs (credit to the accounts of subsection 11 "Depreciation of intangible assets");

Development table "Distribution of services of auxiliary (service) production and farms", which reflects the costs of production, services of auxiliary production and the social sphere (credit to accounts 920 "Auxiliary production" and 940 "Social sphere").

The organization of accounting for production costs is shown below (Scheme 2. Organization of accounting for production costs.):

Scheme 2. Organization of accounting for production costs.

Analytical accounting of production costs is carried out in costing (multigraphic) cards or statements according to the established nomenclature of costing (accounting) objects and cost items for workshops and production.

To establish that costs belong to certain calculation or accounting objects, codes of accounting objects, cost items and overhead costs are indicated on all documents containing production costs. This allows you to correctly group costs by costing objects and overhead items.

At medium and large enterprises, to account for production costs and calculate the cost of production, two accounting departments are created as part of the accounting department of the enterprise as a whole: financial and production (management)

Financial accounting keeps records of accounts included in subsections 10-80 Master plan accounting accounts, and also prepares the General Ledger, balance sheet and all forms of financial statements.

Production (management) accounting maintains accounts included in sub-section 90 of the General Chart of Accounts. It summarizes information about production costs, calculates the cost of products, works and services, develops cost norms and standards and monitors their implementation, organizes accounting for the movement of semi-finished products, and carries out all other volumes of accounting, regulatory, planning and analytical work related to the production of goods. -products, works and services; prepares internal production reports. Production (managerial) accounting is closed (confidential) in nature. This is due to the fact that the owner, having at his disposal some “know-how”, an advanced organization of production and its management, does not want these “new products” to become the property of his competitors. Production (management) accounting is “closed” not only to external consumers of information, but also to employees of a given enterprise who are not part of it.

The relationship between financial and production (managerial) accounting departments is shown in Diagram 3. (Diagram 3. Relationship between financial and production (managerial) accounting departments.)

Scheme 3. The relationship between financial and production (management) accounting departments.

To account for work in progress, the financial accounting of the enterprise maintains accounts 211 “Main production”, 212 “Semi-finished products of own production”, 213 “Auxiliary production”, 214 “Other”. In the group of these accounts, which are transit, within one or two days the balances of work in progress transferred to financial accounting at the end of the reporting period (debit of accounts 211-214; credit of accounts 900, 910, 920, 950) from production accounting and returned from financial to production accounting on the first days of the month following the reporting period (debit of accounts 900, 910, 920, 950; credit accounts 211-214). Thus, accounts 211-214 are “overnight” and are intended to include balances on these accounts in the financial statements

The accounts of the subsections intended to account for production costs consist of one general account and several “transit” ones, which allows you to group expenses according to their content, places of occurrence and other characteristics. The information reflected in the “transit” accounts represents part of certain information about the actual costs incurred, summarizing which (using established (selected) principles and rules), it is possible to obtain data on the actual production cost of the entire output, units of production, etc.

Within each subsection, production costs are divided into three categories:

Direct materials costs;

Direct labor costs;

Overheads.

Direct materials costs include all costs for those materials that are part of the final product. For example, steel for car production or wood for furniture production.

Direct labor costs are the wages of production workers (including deductions from wages) directly involved in the manufacture of products. Examples of direct labor costs are the wages of production line operators and the wages of metalworking machine workers in a machine shop, etc. Wages remuneration of shop personnel and wages of service shop personnel are not direct labor costs and are included in overhead costs.

Overhead costs are defined as all costs going into production, minus direct costs for materials and labor (including deductions). These include, among other things, depreciation expenses, rent, insurance premiums, utilities, costs due to downtime, etc.

In the general scheme of production accounting, four main stages can be distinguished (Scheme 4. General scheme production accounting.):

Scheme 4. General scheme of production accounting.

Information on the subject’s direct expenses during the reporting period is summarized on “transit” accounts by type of production (main, auxiliary, semi-finished products of own production);

Information on the total amount of overhead expenses of the entity is collected in the accounts of the “Overhead expenses” subsection;

Overhead costs according to the distribution methods established (by the accounting policy of the business entity) relate to the main, auxiliary production, as well as to semi-finished products of own production and to defects;

Expenses collected on “transit” accounts are written off to accounts that summarize information on the actual cost of finished products (work performed and services provided), as well as the cost of work in progress.