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

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

For the acquisition and creation of non-current assets;

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

Transfer of funds for charitable purposes;

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

In the order of prepayment and advances of inventories;

Repayment of loans and borrowings received by the organization.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The amount of expenditure can be determined;

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

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

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

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

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

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

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

Material costs(minus the cost of return waste).

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

Purchased semi-finished products;

Equipment repair costs;

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

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

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

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

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

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

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

Returnable waste is assessed in different ways:

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

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

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

Labor costs.For this element the following is reflected:

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

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

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

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

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

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

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

Payment for regular and additional vacations;

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

Payment for time spent performing government duties;

One-time bonuses for length of service;

Payments according to regional coefficients;

Payment for study leaves;

Payment for forced absence;

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

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

The difference between salaries during the period of substitution;

Payment for downtime through no fault of the employee;

Payment for work under an employment agreement.

Contributions for social needs.This item includes:

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

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

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

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

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

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

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

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

Rewards for inventions and innovation proposals;

Payment for work on product certification;

Travel expenses within the established norms;

Lifting;

Payment to third parties for fire and security guards;

Expenses for organized labor recruitment;

Costs for warranty repairs and maintenance;

Payment for communication services;

Rent payment (if individual fixed assets are rented);

Depreciation of intangible assets;

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

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

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

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

Raw materials and materials;

Returnable waste (subtracted);

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

Fuel and energy for technological purposes;

Wages of production workers;

Expenses for preparation and development of production;

General production expenses;

General running costs;

Losses from marriage;

Other production costs.

The summation of these costing items formsproduction cost of production;

Selling expenses.

The summation of all listed items formsfull cost of production.

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

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

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

Accounting for material costs

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

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

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

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

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

Regulatory (in mechanical engineering);

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

Coefficient (in chemistry and food industry).

Essence normative methodis as follows:

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

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

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

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

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

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

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

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

Total 732 kg.

2. Determine the distribution coefficient of the consumed material:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Weight of processed raw materials;

The number of machine hours worked.

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

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

Standard energy consumption;

Weight of raw materials consumed.

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

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

Labor cost accounting

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

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

Payment for operations according to piecework rates and rates;

Time-based wages;

Additional payments for piecework and time-based bonus systems;

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

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

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

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

Cost accounting for production organization and management

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

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

The costs of maintaining and operating equipment include:

Wages of equipment maintenance workers;

Contributions for social needs;

Current repair of equipment;

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

Equipment depreciation;

Other expenses.

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

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

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

Account 25, subaccount 1

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

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

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

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

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

Solution .

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

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

Total 546

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

3. Calculate the cost distribution coefficient:

To 22,000 rub. = . .

20,000 rub. , .

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

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

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

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

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

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

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

Depreciation of buildings, structures, equipment;

Current repairs of buildings and structures;

Tests, experiments and research;

Labor protection and other expenses.

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

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

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

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

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

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

Solution.

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

2. Distribution coefficient for general shop expenses:

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

for product B = 4347 rub. (0.176 x 23,538 rub.);

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

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

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

Costs of managing the organization;

General running costs;

Fees and deductions;

Factory overhead expenses.

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

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

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

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

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

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

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

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

An approximate list of operations for accounting for general business expenses

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

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

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

Accounting for losses from defects and other unproductive expenses

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

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

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

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

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

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

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

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

An approximate list of operations for accounting for losses from defects

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

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

Losses from downtime due to internal production reasons;

Costs paid based on court decisions;

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

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

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

Accounting, assessment and control of work in progress

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

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

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

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

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

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

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

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

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

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

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

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

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

Solution.

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

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

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

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

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

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

Summary of production costs

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Unit cost _ _Amount of expenses (rub -) _

Production volumes Volume of products produced (physical indicators)

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

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

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

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

An approximate list of cost accounting operations in auxiliary production shops

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

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

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

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

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

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

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

IN production cost calculationscosts incurred in production are reflected.

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

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

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

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

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

Card for recording production costs by orders

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

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

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

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

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

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

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

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

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

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

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

Stage I - 10,000 rubles;

Stage II - 12,000 rubles;

III stage - 8000 rub.

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

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

3. The cost per unit of finished products produced was

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

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

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

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

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

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

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

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

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

Solution.

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

Z f = Z ± O ± I,

fn'

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Methods of cost accounting and calculation of product costs allow the organization's management to obtain detailed information about costs and cost structure. Let's take a closer look at some of the types in our article.

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 organization of accounting for production costs is determined by PBU 10/99 “Organizational expenses”. Approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.

See the Draft Methodological Recommendations for Accounting for Costs of Production of Products, Works, and Services, which were developed by the Russian Ministry of Finance and submitted for discussion by experts in the field of accounting.

Note: Probably, due to the revision of the functions of the Russian Ministry of Finance, the development of the document was stopped.
Due to the lack of currently valid advisory documents on accounting for the costs of production of products, works, and services, this document can be used by specialists in reference mode, to the extent that it does not contradict current legislation.

Production process - this is a set of business operations related to the creation of finished products, performance of work, and provision of services. In the process of creating a product, its actual cost is determined, including the amount of costs for manufacturing the product.

Cost of products (works, services) – these are the current costs of the enterprise for its production and sales expressed in monetary form.

Calculation of the cost of products (works, services) - this is the calculation of the amount of costs per unit (output) of production. The statement in which calculations are made per unit of production is called calculation .

Accounting for production costs and cost calculation is the most important area in the management system, which has a direct impact on the continuous improvement of the technical level of the technical level of production and its efficiency.

The main objectives of production cost accounting are:

• Timely, complete and reliable reflection of actual costs associated with the production of products;
• Identification of unproductive expenses and losses;
• Control over the rational use of raw materials, materials, fuel, wages and other costs;
• Checking the implementation of cost plans and identifying reserves for further cost reduction;
• Identifying the results of production activities.

Costs are classified depending on the purpose of accounting:

• to determine the cost of manufactured products and form the financial result of the enterprise (used in financial and management accounting);
• for making management decisions (used in management accounting);
• to carry out the process of control and regulation (used in management accounting);

To determine the total amount of costs for the enterprise as a whole, a grouping of production costs by elements in an aggregated form is used:

1. Material costs
2. Labor costs
3. Contributions for social needs
4. Depreciation of fixed assets
5. other expenses

By economic role In the manufacture of products, production costs are divided into basic and overhead.

Basic expenses directly caused by the production process. These include the costs of raw materials, materials, fuel and energy for technological purposes, costs associated with remuneration of workers, their social insurance, maintenance and operation of equipment.

Overheads associated with the management and maintenance of production. They include wages of administrative and managerial personnel, contributions to their social insurance, maintenance, depreciation and current repairs of buildings, structures and household equipment, etc.

The totality of fixed and overhead costs forms the production cost price products.

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

Direct are costs that, based on primary documents, can be directly attributed to a specific type of product or work.

Indirect expenses are associated with the manufacture of all types of products or all types of work. Therefore, they are distributed between types of products and works proportionally.

General cost scheme for production represents a certain sequence of accounting work and includes the following stages.

At the first stage all actual costs incurred during the reporting period (month) on the basis of primary documents are reflected in production accounts:

№ №	Contents of a business transaction	Debit	Credit	Sum
1	direct costs of manufacturing products (performing work, providing services) main production		10,60,70, etc.
2	direct costs auxiliary production		10,60,70, etc.
3	expenses for maintenance and organization of production of a structural unit (shop, workshop, site, etc.)		10,60,70, etc.
4	expenses for general maintenance and organization of production and management of the enterprise as a whole		10,60,70, etc.
5	expenses for repairing the marriage		10,60,70, etc.
6	expenses incurred in the reporting period but related to future periods		10,60,70, etc.

At the second stage expenses are distributed according to their intended purpose after the end of the reporting period.

The actual cost of products (works, services) of auxiliary production, accumulated on the debit of the account. 23 is written off in D 25, 26. (D 25,26 - K 23).

Deferred expenses are written off from K 97 to D 25.26 in the share related to the reporting period.

At the third stage general production and general business expenses are distributed. Expenses previously taken into account in accounts 25 and 26 are first distributed between manufactured products and work in progress balances in proportion to their standard value.

Expenses recorded on accounts 25 and 26 are written off at the end of the reporting period in account D 20 with K 25.26.

At the fourth stage if there is a manufacturing defect on account 28, the final losses from the defect are identified and written off from K 28 to D 20. Upon completion of this stage, all direct and indirect costs for the production of products (works, services) for the reporting period are collected on account 20.

At the fifth stage The actual production cost of manufactured products is determined. To calculate the actual cost, work in progress at the end of the period is determined, i.e. costs for products that have not passed all stages of processing, testing, acceptance, and are incomplete.

The cost of work in progress remains as a balance on account 20 “Main production” in the context of each product. The remaining amount of costs is written off on manufactured products (D 43 - K 20)

Analytical accounting for account 20 is organized by type of product or service.

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Accounting for production costs and calculating the cost of products (works, services)

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.

In the element "Deductions for social needs" mandatory contributions are reflected according to the norms established by law to the Social Protection Fund. Employment Promotion Fund from all types of remuneration of workers engaged in the production of relevant products (works, services), regardless of the sources of payments, except for those for which insurance premiums are not charged.

In the element "Depreciation of fixed assets" reflects the amount of depreciation charges for the complete restoration of fixed production assets, calculated on the basis of their book value and duly approved methods and rules.

To the element "Other costs" the cost of products (works, services) includes: taxes, fees and other payments to the budget and extra-budgetary funds attributable to the cost of production; insurance premiums for types of compulsory insurance, voluntary life insurance and additional pensions, as well as payments for property insurance; interest charges on loans; payment to third parties for fire and security guards; fees for training and retraining of personnel; payment for consulting and information services, as well as audit services; royalties; compensation for wear and tear (depreciation) of personal vehicles and equipment used for the needs of the enterprise; advertising expenses; payment for certification of products, goods, works, services; costs for warranty repairs and maintenance of products; expenses for the purchase of office supplies, accounting and reporting forms, expenses for subscriptions to periodicals; rent; leasing payments; depreciation of intangible assets; travel and entertainment expenses, within the limits established by law; contributions to the repair fund and reserve for future costs of repairing fixed assets; other costs included in the cost of products (works and services), but not related to the previously listed cost elements.

Accounting for production costs by costing items

Classification of costs by economic elements does not allow calculating the cost of individual types of products or establishing the amount of costs of specific structural divisions of the organization. To solve these problems, a classification of costs by costing items is used.

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

The list of costing items, their composition and methods of distribution by type of product (work, service) are determined by industry Methodological recommendations 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) .

Such a nomenclature of costing items could be:

1. Raw materials and supplies;

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. Depreciation of fixed assets;

10. Depreciation of tools and devices for specific purposes and other special expenses;

11. General production expenses;

12. General expenses;

13. Losses from marriage;

14. Other production costs;

Total: production cost .

15. Selling expenses.

Total: full cost .

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. For example, in some industries, transportation and procurement costs (deviations in the cost of materials), auxiliary materials, depreciation of fixed assets, etc. may be allocated as a separate item. At the same time, an important condition for accounting costs and calculating the cost of production is the unity of these indicators both in terms of as well as in accounting and costing.

All costs, both for elements and costing items, are determined on the basis of unified primary expense documents.

Methods for accounting for production costs and calculating production costs

Under method of accounting for production costs and calculating production costs is understood as a set of techniques for collecting, grouping in accounting information on production costs and calculating the actual cost of products to control the costs of enterprises.

In industrial organizations there are three main methods of cost accounting - cross-cutting, custom-made, normative. In addition, in practice it is used simple (process-by-process) method .

Simple (process-based) method of accounting and calculation used primarily in the mining industry and in some manufacturing industries that produce simple, homogeneous products. The essence of this method consists of accounting for the costs of the entire production output. Work in progress, as a rule, is absent or insignificant, and therefore costs and production costs are basically equal to each other. The cost per unit of production is calculated by direct calculation, i.e. by simply dividing costs by production volume in natural or conditionally natural terms.

Transient method of accounting for production costs and calculating production costs used in those industries where, as in the textile industry, there are preparatory, spinning, twisting, weaving and finishing stages.

The essence of the transversal method is that cost accounting is carried out by redistributions, and within them - by units (shops, rolling mills, chemical plants), costing items and types of products. Direct costs are taken into account for each processing stage, and indirect costs are taken into account for the workshop, production, organization as a whole, with subsequent distribution between the cost of production of processing stages according to the bases accepted in the relevant industry. In secondary production processes, the products of each previous processing stage are semi-finished products for subsequent processing stages or can be sold externally. This determines the need to evaluate semi-finished products at actual, planned or standard costs or at calculated, and in some industries at selling prices. In the semi-finished version of the consolidated accounting of production costs, the cost of semi-finished products is reflected in a special item - “Semi-finished products of own production”.

Method shown used in individual and small-scale production (shipbuilding, turbine construction, production of automatic lines, special machines, etc.), as well as in pilot production and repair work. Based on contracts with customers, plans for the repair of fixed assets and the development of new products, the enterprise opens orders for the production of each product (work) or small series of products. Each order is assigned a number.

The essence of the custom method lies in the fact that accounting for production costs and calculating the cost of production are carried out based on orders for the manufacture of one product (performing a set of works) or a small batch of identical products. To do this, for each order, a card is opened in the accounting department, which takes into account the costs of the order throughout the entire period of its implementation.

Direct costs are taken into account by workshop and order based on primary documents that are issued for each order. Indirect costs are included in the cost of orders by distribution in proportion to the base accepted in the industry. During the lead time of the order, costs are recorded as work in progress. After the order is completed, it is closed and the costs of its implementation are calculated, which, minus returnable waste, final defects and the return of unused materials to the warehouse, become the actual cost of products produced according to the order.

Normative method is the most modern. Its essence lies in the fact that a system of progressive norms and standards is created, and on its basis, the calculation of standard costs and accounting of production costs are carried out according to the current norms for the consumption of means of production and living labor and deviations from these norms, and operational records of deviations from the norms and systemic accounting of changes in standards, and the actual cost of production is calculated as the algebraic sum of standard costs, deviations from standards and changes in standards.

The normative method was first introduced at mechanical engineering enterprises, but then became widespread in other industries.

Direct Cost Accounting

Direct are considered expenses, which are associated with the production of a specific type of product (work, service) and can be attributed to their cost directly according to the data of primary documents. Such costs include: consumption of raw materials and materials, components and purchased semi-finished products, fuel, steam, electricity for technological purposes, wages of production workers, accruals on the salaries of production workers.

Vacation material assets (materials, components, purchased semi-finished products) from warehouse to production is carried out on the basis of primary documents. In this case, materials can be released into production either directly from the central warehouse or through workshop storerooms. The release of material assets from the central warehouse to the storerooms of the workshops represents their internal movement.

Departments prepare monthly reports on the consumption of materials for production for each type. In reports, it is advisable to show the actual consumption of materials for individual products (orders) according to norms and deviations from norms, indicating the reasons and culprits.

In some cases, when different types of products are manufactured from homogeneous raw materials, direct attribution of material assets is not possible. In such cases, they resort to conditional distribution of materials between individual products. There are various methods of such distribution: normative, coefficient, etc.

Write-off of material assets is carried out at actual cost, taking into account deviations or transportation and procurement costs. Data on the distribution of consumed materials are transferred to the analytical production accounting registers: cards, statements 12, 13, 15, B-3, order journals 10 10/1.

Auxiliary materials , used for technological purposes, are usually distributed in proportion to the consumption of basic materials, the weight of processed raw materials or the number of products produced.

TO energy costs include: fuel, electricity, water, steam, gas and compressed air. They are included in a separate costing article “Fuel and energy for technological purposes”.

Fuel for technological purposes (coal, gas, firewood, etc.) used for heating or melting metal, drying wood, etc., is included in the cost of certain types of products directly or indirectly. The distribution is made in proportion to the standard consumption for the actual volume of production or the weight of processed raw materials.

Energy, steam, gas and compressed air for technological purposes are included in costs based on data from measuring instruments for their direct purpose.

To account for all costs of production of products (works, services), an active calculation system is intended account 20 “Main production” . By debit expenses of funds are collected from this account, and on loan they are written off as the actual cost of finished products (work, services). The debit balance of account 20 at the end of the month shows the cost of work in progress.

The following accounting entries are made: write-off of consumed raw materials, materials, semi-finished products - Dt 20 And Kit 10, write-off of small business enterprises worth up to one minimum wage – Dt 20 And Kit 12 .

The most important element of the cost of products (works, services) is wage. It can be represented by two calculation items: “Basic wages of production workers” and “Additional wages of production workers.”

Basic salary included in the cost of the relevant types of products directly or indirectly. Organizations use various methods of salary distribution: standard, in proportion to the direct wages of piece workers; proportional to the weight of processed raw materials, materials and semi-finished products; in proportion to labor intensity coefficients, etc. Methods of wage distribution are regulated by industry guidelines.

Additional salary , as a rule, applies to individual types of products in proportion to the main one.

Contributions to the Social Protection Fund , as well as the amount of accrued emergency tax to eliminate the consequences of the disaster at the Chernobyl nuclear power plant, etc., are included in the cost of production directly or indirectly in proportion to the cost of paying production workers.

In accordance with the percentage of wages of workers (employees) established annually by the organization, deductions can be made to the reserve for vacation pay.

The following accounting entries are made: wages accrued to employees - Dt 20 And Kit 70, deductions have been made for social insurance and security from wages – Dt 20 And Kit 69, tax is charged to the budget from the amount of accrued wages - Dt 20 And Kit 68 .

With the normative method, the accrued wages of production workers are divided into wages according to norms and deviations from norms, with the establishment of their causes and culprits.

Accounting for costs of preparation and development of production

Technical progress in industry causes rapid updating of manufactured products. This circumstance requires certain additional costs of materials, wages, money, etc. preparation and development of production of new types of products, as well as new technological processes, are often associated with large initial (before the transition to serial production) costs for:

1. design and construction of a new product;

2. development of the technological process for its production;

3. design and creation of tooling (new dies, models, tools and devices for special purposes, etc.);

4. redevelopment, rearrangement and adjustment of equipment;

5. development of standards;

6. drawing up cost estimates, etc.

In addition, development costs include the difference between the planned cost of a new product as a prototype or the first batch of products and their planned cost under serial production conditions.

The peculiarity of these expenses is the discrepancy between the time of their occurrence and the mass (serial) production of products.

Before the start of development, separate estimates are drawn up for such expenses and to account for them, special orders are opened for each product (group of products).

In most industries, expenses for the preparation and development of new types of products and new technological processes are reimbursed from the fund for the development of production, science and technology or the fund for industrial and social development, and in certain industries - from working capital and are included in the cost of production. In the latter case, they are preliminarily taken into account account 31 “Deferred expenses” until the end of preparation and development of production.

In industries where the period of development of production is short and costs are small, they are directly attributed to production costs (accounts 25, 26). (In footwear, textile, tool, bearing industries).

If the costs of developing the production of new types of products reach significant amounts, they are taken into account by types of products and the established nomenclature of items on account 31. Repayment of development costs begins from the moment of transition to serial or mass production of this product and continues for 1-2 years (sometimes 4 years). At the same time, it is important to ensure a more or less uniform inclusion of these costs in the cost of production of the corresponding products. The amount of the monthly repayment amount for production development costs is determined by special calculations based on the cost estimate and the number of products scheduled for production for the established write-off period. In accounting, monthly write-offs of expenses for production development are reflected according to
Dt 20 And Kit 31 .

The balance of unallocated development costs is shown in the balance sheet under the item “Deferred expenses”. Analytical accounting of future expenses associated with the preparation and development of production is carried out in statement 15 by type of expense and items of the approved estimate.

At enterprises of mechanical engineering, metalworking and some other industries, expenses for the development and development of new types of products and technological processes are carried out, as a rule, at the expense of the funds for the development of production, science and technology. The amounts of actual costs for the preparation and development of production of products are attributed by enterprises to the reduction of fund funds and therefore are not included in the production cost of marketable products.

In modern management conditions, part of the funds from the fund for the development of production, science and technology, provided for in the estimate, is directed to: financing the costs of preparing and mastering the production of new products and progressive technological processes; carrying out R&D and design work; to finance additional costs to improve product quality and increased costs in the first years of production of new products. Compensation for increased costs for the production of new products during the period of their development can be carried out at the expense of funds allocated to the enterprise from the centralized fund for the development of production, science and technology, created in the Ministries through deductions from enterprises from estimated profits and other sources. The enterprise transfers these funds to the ministry into its bank account.

Receipt of funds for activities for the production and development of new products and a centralized fund for the development of production, science and technology at enterprises is reflected in Dt 51 And Kit 88“Special Purpose Funds”, sub-account “Fund for the Development of Production, Science and Technology”.

Accounting for indirect costs

General production and general business expenses form a group of maintenance and management expenses. They are classified as indirect costs. Accounting must systematically monitor compliance with approved estimates for these complex expense items.

Under o general production understand the costs of managing, organizing and maintaining a workshop.

TO article "General production expenses" include: costs of maintaining and operating machinery and equipment; depreciation charges for complete restoration and repair costs of fixed assets for production purposes; expenses for insurance of production property; costs for heating, lighting and maintenance of production premises; rent for production premises, machinery and equipment, other rental assets used in production; remuneration of production personnel engaged in production maintenance; other expenses similar in purpose.

IN Basic provisions for planning, accounting and calculating production costs A typical nomenclature of expenses is given. As well as the characteristics and content of these expenses.

Synthetic accounting of general production expenses is carried out on the active collecting and distribution account 25 “General production expenses”. This account is debited for the amounts of actual expenses with a credit of 10, 12, 13, 70, 69, 23, 60, 71 and others.

Analytical accounting of these expenses is carried out in Statement 12 or a machine diagram replacing it by workshops and cost items according to the given nomenclature.

At the end of the month, account 25 is closed. The entire amount of expenses is written off as intended to the debit of the corresponding accounts. A record is made: Dt 20 , 23, 28, 31 And Kit 25 .

General production costs are distributed between individual types of products in proportion:

· Basic wages for production workers (without progressive bonus payments);

· Mass or cost of materials used (metallurgy, production of building materials);

· Basic processing costs (excluding the cost of materials), (for processing - in the chemical and oil refining industries).

The choice of base depends on the specific production conditions.

With a shopless management structure, there is no need to maintain account 25. The general expenses of production sites are added to general business expenses and are taken into account in their composition.

Under general economic understand expenses associated with the management, organization and maintenance of production for the enterprise as a whole, but these costs are not directly related to the production process.

TO article “General business expenses” The following costs include:

· administrative and management expenses;

· depreciation charges for complete restoration and repair costs of fixed assets for management and general economic purposes;

· rent for general business premises;

· expenses for payment of information, audit and consulting services;

· travel and entertainment expenses;

· other expenses similar to their intended purpose.

Synthetic accounting of general business expenses is carried out at the collecting and distribution account 26 “General business expenses”, which corresponds for the loan mainly with the same accounts as 25. Analytical accounting of expenses is carried out in statement 15 or machine diagrams for the enterprise as a whole, but in the context of items of the approved nomenclature. The results of statement 15 at the end of the month are transferred to journal order 10 or 10/1.

The methods for distributing general business expenses are the same as for general production expenses. However, before distribution, the amounts of losses from downtime reimbursed by suppliers and other credit entries on account 26, recorded in statement 15, are excluded from their composition.

At the end of the reporting period, general business expenses are transferred to account 20 for inclusion in the cost of production.

In certain industries, general business expenses are distributed in proportion to production costs or redistribution costs (production costs - costs of basic materials). This distribution procedure is used, for example, in the ferrous metallurgy, chemical industry, knitting industry, power plants, etc.

The following entries are made for writing off general business expenses: Dt 20, 23, 29, 63 And Kit 26.

General business expenses are not included in intra-shop work and services, intra-plant (inter-shop) orders, work and services performed for the needs of the enterprise, and rejected products.

Accounting for losses from defects and downtime

Marriage production is considered to be products (parts, semi-finished products, finished products) that, due to violation of the established technology, either cannot be used for their intended purpose or require additional costs for correction.

Marriage is classified according to the following signs :

· according to the nature of the detected defects – on final And correctable ;

· at the place of origin - at interior , i.e. discovered before the products are shipped to the buyer, and external – identified from the consumer;

· according to the causes and culprits.

Operational recording of defects in production is carried out by employees of the technical control department (QCD). The detected defect is recorded in the primary documents for recording production. For each case of final marriage, a special document is drawn up - Act (notice) of marriage .

Correction of the defect by the culprit worker is carried out without paperwork.

The cost of internal final defects is determined by the actual costs incurred for all costing items, with the exception of expenses for preparation and development of production, general business expenses, losses from defects and other special expenses, which are attributed only to the cost of finished products.

The cost of external final defects includes: the actual production cost of the product, the cost of its replacement and transportation.

The cost of external defects reduces the volume of production for the month in which the claim for defects is received and recognized. For the delivery of defective products, enterprises pay a fine to the customer.

Synthetic accounting of losses from defects is carried out on an active calculation basis. account 28 “Defects in production” .

On debit This account includes: the cost of finally rejected products ( Dt 28 And Kit 20); costs to correct the defect ( Dt 28 And Kit 10, 70, 69); other costs associated with manufacturing defects, including costs for warranty repairs of products in excess of the amount established by standards.

By loan Account 28 reflects: the cost of materials or waste received from the final defect (D-t 10 And K-t28); deductions from the salaries of those responsible for marriage (D-t 84, 73 And Kit 28); write-off of losses from defects at the expense of “Settlements on claims”, if the defect occurred due to the fault of the materials supplier (D-t 60 And Kit 28); losses from defects written off to production costs (D-t 20 And Kit 28).

The unrecovered amount of losses from defects remaining after subtracting credit turnover (debit balance on account 28) is written off to account 20 and included in the cost of the corresponding product under the item “Losses from defects”. Thus, account 28 is closed monthly.

Losses from defects, as a rule, are fully included in the cost of commercial products for those types of products in the manufacture of which defects were obtained.

Analytical accounting of losses from defects is carried out for individual workshops, types of products and cost items.

To determine the cost of defects by cost items and the total amount of losses from them at the end of the month, a special calculation or machine diagram is drawn up on the basis of primary documents and current standards.

Downtime at the enterprise represent unproductive losses of funds as a result of underutilization of equipment, labor and a decrease in output for this reason.

Downtime is caused by internal and external reasons. The duration of downtime can be: all-day or intra-shift.

Losses from downtime due to internal reasons consist of: expenses for the basic salary of production workers during downtime; cost of fuel and energy consumed.

These losses are reflected directly on account 25 "General production expenses" ( Dt 25 And Kit 10, 70, 69, 89, etc.).

Losses from downtime due to external reasons arise due to undersupply of energy from outside, untimely receipt of raw materials from suppliers and other reasons. More comprehensive accounting is needed to make claims against suppliers who are responsible for these types of losses.

Losses from downtime for external reasons, minus amounts collected from suppliers, are accounted for on account 26 “General business expenses” ( Dt 26 And Kit 10, 70, 69, 89 And etc. .).

The basis for reflecting losses from downtime in accounting accounts are special acts that indicate the location, reason, duration of downtime, and costs during downtime. Losses from downtime due to external reasons are shown in calculations as a separate item.

Causes of downtime caused by natural disasters are not included in the cost of production, but are charged to account 80 “Profits and losses”, that is, D-t 80 And Kits 10, 23, 60, 69, 70.

Accounting for costs of auxiliary production

Auxiliary production is designed to serve the main production. They consist, as a rule, of a number of workshops (departments), which include the following: instrumental; repair; energy; transport; container; economic services. Depending on the technology, they are divided into individual, serial and mass.

Based on the homogeneity of the products produced, auxiliary production is divided into simple and complex.

Information on the costs of auxiliary production is summarized on active synthetic account 23 "Auxiliary production". Its debit collects all costs directly related to the production of products, performance of work and provision of services, as well as costs of management and maintenance of auxiliary production, and losses from defects ( Dt 23 And Kit 02, 05, 10, 12, 13, 25, 26, 28, 60, 70, 69, 68 and etc .) , and for a loan - the amount of the actual cost of completed production, work performed and services provided ( Dt 10, 20, 23, 40, 76 and etc., Kit 23).

In cooperatives, small and joint enterprises, account 23 may not be used, but all costs of auxiliary workshops may be taken into account on account 20 “Main production”.

In the journal-order form of accounting, analytical accounting is carried out in statement 12 by workshop (department) and in the context of individual articles and types of products, the results of which are transferred to the journal-order 10 (in the simplified form - B-3).

At the end of the month, on the basis of primary documents and notices, Statement 9 “Distribution of auxiliary production services” is compiled.

If an enterprise has several auxiliary workshops, mutual (counter) services may be provided. They are valued in one of the workshops at the planned production cost or at the actual cost of the previous month.

When allocating the costs of complex auxiliary production, the balances of work in progress are preliminarily assessed.

Valuation and accounting of work in progress

TO work in progress This includes products (blanks, parts, units and products, etc.) that have not passed all stages (phases, processing stages) of processing provided for by the technological process, as well as products that have not passed testing and technical acceptance, and are incomplete. Work in progress also includes products that are completely finished, accepted by the control apparatus and packaged, but for some reason not delivered to the finished goods warehouse.

Accounting for work in progress is divided into operational And accounting .

Operational accounting work in progress is organized by the production dispatch service in the context of parts, assemblies, products in kind on the basis of primary documents for accounting for production and intra-plant movement of semi-finished products. The following types of operational accounting are used: detailed; detail-by-operation; for complete batches of parts, etc.

Accounting is carried out in monetary terms using operational accounting and inventory data.

In order to ensure the safety of unfinished production residues, their inventory is periodically carried out. The timing and technical methods of conducting inventory are established by the organization. Its results are documented in inventory records.

Shortages of work in progress identified during the inventory are reflected in the entry - Dt 84 And Kit 20. For the amount of VAT related to work in progress - Dt 84 And Kit 68. Subsequently, losses arising due to the fault of responsible persons - Dt 73 And Kit 84. Shortages of work in progress for which the culprits have not been identified - D-t 80 And Kit 84. Excess work in progress is accounted for - Dt 20, 23 And Kit 80 .

The procedure for assessing work in progress is established by industry guidelines and is provided for by the accounting policy of the organization.

Typically, work in progress balances are valued at the actual cost of all costing items, with the exception of the following items: “Losses from defects”, “Expenses for preparation and development of production”, “Wear and tear of tools and devices for special purposes and other special expenses”, “Other production expenses”, "Business expenses."

There are other options: according to the consumption rates in force at the end of the reporting period, taking into account the degree of readiness of the parts; at the cost of direct costs or only the cost of raw materials, materials and semi-finished products; under the article “Basic wages of production workers” in the amount of 50% of the rate in force for this workshop for the processing of each part.

When assessing work in progress at direct costs, general production and general business expenses are completely written off to the cost of manufactured products.

Consolidated production cost accounting

In the journal-order form of accounting, the costs of producing products (works, services) are summarized as follows.

After reflecting the costs in statements 12, 15 and balancing its totals, they are transferred in the context of corresponding accounts to the order journal 10. Then, in the order journal 10, the totals are calculated vertically and horizontally. Vertical totals are recorded in one of two lines: “Total costs by economic elements” and “Total complex costs”.

The data in the first section of the journal-order 10 serves as the basis for calculating production costs by economic elements and calculating the cost of production volume.

In the second section of the order journal 10, costs are determined by economic elements. As a result, production costs for elements without intra-plant turnover are obtained.

In the third section of the order journal 10, the cost of production is calculated. The costs of the debit of account 20 from the first section are transferred to the first line of this section, and then the necessary adjustments are made to the indicators. The total of costs for corresponding accounts from order journal 10 is transferred to order journal 10/1 on the line “By order journal 10”.

Order journal 10/1 is a continuation of order journal 10. It reflects credit turnover of the same accounts as in order journal 10, but in correspondence with the debit of non-production accounts (in addition to production cost accounts). The results are summed up and the total amount of turnover on the credit accounts is obtained for entry into the General Ledger.

When using the traditional option of cost accounting and calculating the actual cost of products, works, services (with the inclusion of all indirect costs collected on accounts 25 and 26 in the production cost of finished products), information on gross costs for the reporting month (debit turnover on account 20) is generated in Section 1 of journal order No. 10. After calculating the actual cost of finished products, it is written off from the credit of account 20 to the debit of account 40.

If at an enterprise, general business expenses collected on account 26 are not debited to account 20 with their simultaneous distribution between calculation objects, but are attributed directly as a total amount to the cost of goods sold (debit account 46), then in section 1 of the order journal 10 information about incomplete production costs is generated. In the same assessment, finished products are reflected in the journal order 10/1 on accounts 40, 45, 46.

With this accounting option, general business expenses collected on the debit of account 26 (section 1 of the order journal 10) are written off from the credit of this account to the debit of account 46 in the total amount, which is reflected in the order journal 10/1.

With both described options for accounting for production costs and calculating the actual cost, synthetic account 37 can be used, from the credit of which in the current accounting the standard (planned) cost of the finished product is written off to the debit of account 40, and the debit of this account (37) includes its actual cost from account credit 20, which is reflected in journal order No. 10/1. Deviations of the actual cost of finished products from their standard cost (estimated at either full or partial production cost, depending on the option chosen at the enterprise), identified on account 37, are written off to the debit of account 46 by an additional or reversal entry, which is also reflected in the journal -order No. 10/1.

In the abbreviated journal-order form of accounting, accounting for production costs is carried out in journal-order 05. As a rule, accounting for production costs is carried out for the entire enterprise without subdivision by workshop.

Small enterprises that produce products (works, services) and keep records in a simplified form, production costs are summarized in the statement of form No. B-3 “Production Cost Record Sheet”.

Calculation of the actual cost of products (works, services)

Costing is a method for determining the cost of one unit of production (work, services).

Depending on the characteristics of production, the type and volume of products produced, the stages of product processing, there are many features in accounting for production costs and calculating costs. Each industry has guidelines and recommendations for planning, accounting and calculating product costs. In each industry, in each organization, a list of costing items is developed. Issues of accounting for production costs and methods for calculating costs should be reflected in detail in the accounting policies of the organization.

Taking into account industry methods, software is being built to account for production costs on PCs and calculate costs.

There are calculation methods such as simple, cross-cutting, custom-made, normative .

Essence simple calculation method consists in dividing the total cost by the number of products produced.

At method shown direct costs are allocated to each specific order based on primary documents, and indirect costs are distributed in proportion to the accepted distribution base. Then the total cost is divided by the number of products in this order and the actual cost of one product is obtained.

Normative method is also organized according to industry guidelines. It boils down to the fact that a standard (planned) cost calculation is drawn up based on progressive spending standards. In the process of operational accounting, deviations from current cost norms are identified, and taking into account these deviations from norms and changes in norms, a calculation of the actual cost is compiled.

In small organizations it is used simplified method determination of cost, in which all costs associated with the production of products, except for materials and wages of workers, are attributed to the cost of finished products released from production, and the cost of materials and wages are distributed between the cost of manufactured goods and work in progress. For this purpose, a cost accounting sheet is prepared. Based on materials, the specific weight of their consumption for each type of product in the total amount of consumption is determined, since most often indirect costs are distributed between types of products in proportion to the consumption of materials. Then the specific weight is multiplied by the total amount of depreciation and other indirect costs and the amount of these costs is determined for each type of product. Other expenses are distributed similarly, including taxes and deductions, depreciation of the IBP.

Then all costs are summed up and the cost of all products and by type is determined. Dividing the costs by the quantity of manufactured products, we obtain the actual cost per unit of production. Finding the cost per unit of production is called costing.

By multiplying the cost per unit of production by the quantity shipped in the order of sale of products, determine cost of goods sold .

In many manufacturing organizations, there is still unfinished production at the end of the month. Therefore, after distributing overhead costs between products, services and writing them off at the end of the month from accounts 25 and 26 to account 20, the debit of account 20 “Main production” determines the amount of direct and indirect costs necessary to calculate the cost of finished products.

Then, through inventory, the value of work in progress is determined. The cost of unfinished processing of products is determined by cost items according to industry methodology.

To calculate the actual cost of finished products, it is necessary to add the actual costs of production for the reporting month to the cost of work in progress at the beginning of the month and subtract work in progress at the end of the month, and the cost of defects and waste. Then the actual cost of production of a particular product is divided by the number of finished products produced and the unit cost of production is obtained.

Capitalization of finished products at actual cost is reflected in debit account 40 “Finished products” and credit account 20 “Main production” .

The cost of work performed and services provided to third parties is not reflected in account 40 “Finished products”, and the actual costs for them are written off - Dt 46 And Kit 20 .

At enterprises that manufacture several types of products, analytical accounts in the form of cards (statements) are opened to account 20 “Main production” to account for costs for each type of product (work and services), the sum of costs for all analytical accounts to account 20 should be equal to the sum of costs according to synthetic account 20 “Main 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 supplies 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. Lugovoy 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.

In contrast to 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 the completeness of inclusion of expenses (the presence of a primary document and timely registration of the fact of economic activity), the correctness and validity of the reflection of expenses on 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.

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