Cost calculation ut11 (keywords for search engines)

IMPORTANT:
This behavior is valid for edition 11.0
In version 11.1, the behavior has been changed (expanded), including the introduction of batches of goods

So, the entire process of calculating cost in the system is based on PBU 5/01 and Methodological Guidelines 119n, which explain the calculation process in more detail.
We are especially interested in Chapter 3 (Release of inventories), paragraph 16 of PBU 5/01, which reads as follows:
“When releasing inventories (except for goods accounted for at sales value) into production and otherwise disposing of them, they are assessed in one of the following ways:
- at the cost of each unit;
- at average cost;
- at the cost of the first acquisition of inventories (FIFO method);
The application of one of the specified methods for a group (type) of inventories is based on the assumption of consistency in the application of accounting policies.”
The last sentence only reminds us that we can change the valuation method only once a year (according to accounting policy)
In the Trade Management software product, edition 11, all three methods of valuing goods are implemented, however, it should be taken into account that the valuation method “at the cost of each unit” is not separated into a separate valuation method, but is achieved by separating each product item into a separate accounting one.
Simply put, each product is represented by a separate element of the directory.
Considering this point, evaluation methods come down to two: FIFO and “average”, because if we have each delivery allocated (in the case of accounting for a separate unit), the FIFO and “average” methods will give the same result (only one delivery).
Let us consider in more detail the algorithms for calculating the cost of goods for each method of estimating the cost of goods, but first, let’s get acquainted with what is included in the concept of the cost of goods.

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

The first is the cost of materials at negotiated prices.
This paragraph tells us that in the primary cost we include the cost of materials, which is indicated on the receipt document from the supplier.
Actually, this is described in paragraph 69 of the instructions: “The cost of materials at negotiated prices is the amount of payment established by agreement of the parties in the fee agreement directly for the materials.”
It is worth noting separately that materials received free of charge must also be assessed (the assessment method is also described in the methodological instructions). Those. The common practice of “arrival at zero price” is not correct. As part of the next topic on analyzing financial results, I will separately dwell on this aspect of activity.

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

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

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

Thus, we have come to the fact that the cost calculation using the “average” method is performed using the following formula:
The cost of the initial balance + the cost of receipt for the period divided by the amount of the initial balance + the amount of receipt for the period
With this formula we determine the average cost of goods in the warehouse and, simply multiplying the remaining goods by the result obtained, we arrive at the cost of the remaining goods.
The cost of disposed goods is determined in the same way.
The guidelines have a wonderful appendix number 1, which shows with a specific example how the cost will be calculated.
Let's look at it more carefully and compare it with what Trade Management calculates for us.

At the top we have a fragment from the application - we will compare it with the reporting data from “Trade Management”.
As we can make sure, all amounts match and no deviations are observed.
We will pay special attention to the totals.
Let me clarify that a fragment of the “Cost Analysis” report from “Trade Management” was used.

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

Now comes the most crucial moment - calculating the cost of sold and remaining goods.
Let's calculate the average price of goods for January: it will be 16.55
What you need to pay attention to here:
1. The average price is calculated with rounding - the real value of the expression: 16.5483870968
2. The balance is reached by calculating the write-off amounts

Taking these two facts into account, we find that the final write-off amount (364,100) is approximate.
We are reminded of this in the appendix note at point 2:
“The actual amounts written off have small differences compared to the estimated amounts due to rounding of the average monthly price.”
Let's calculate as accurately as possible the amount that should have been obtained.
Based on mathematical rules, we can multiply the remaining product by the average price and get the remaining amount.
Thus, the calculated amount differs from the amount in the example by approximately 35 rubles and is more accurately calculated.
Let me draw your attention once again to the fact that both amounts are correct (from the point of view of accounting), but the second amount is more accurate.
Let’s remember this amount and consider what result we will get in “Trade Management”

This screenshot shows that the amount was exactly the same as what we just calculated.
Thus, we can claim that the cost using the “average” valuation method satisfies the requirements of PBU 5/01 and is considered correct.
One can say even more than this: it is considered not only correctly, but also as accurately as possible.
Further: now we have considered the point that the goods were received and released from the same warehouse.
What does the system do when a product may arrive at one warehouse and then be moved to another warehouse?
Indeed, in “Trade Management” the cost is calculated in the context of each warehouse separately.

Let's look at a small example of such a situation.

Warehouse 1 received two items worth 20 rubles
Warehouse 2 received two items worth 50 rubles


Here's what it looks like:

Let us denote the cost of goods in warehouse 1 as X1
For K1 - the number of goods received at warehouse 1 (according to invoices and movements)

C1 is the known cost of goods in warehouse 1

Please note that this is the same, only slightly more complex formula for calculating “based on the average”, thus we receive confirmation that this approach will give us the correct result, because we have previously checked the principle of calculation “based on the average” and are convinced of its correctness.
This is where we finish with the “average” valuation method and move on to the FIFO method.

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

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

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

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

In this fairly simple example, it is clearly seen that the balance on February 1 could only come from the third batch, the one where the delivery quantity was 20,000 for the amount of 400,000.
Thus, we get that the cost of the balance of 9,000 units of goods on February 1 is 180,000.

I didn’t make a separate slide to demonstrate an example from the methodological instructions, but I can assure you that exactly the same numbers appear there.
Let’s check what “Trade Management” will calculate for us

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

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

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

So, the situation is almost the same as in the example with the “average” calculation.

There is a certain “warehouse 1” and “warehouse 2”
Warehouse 1 received two items worth 30 rubles on January 10th
Warehouse 2 received two items worth 40 rubles on January 15th, and 3 items worth 90 rubles were received on January 20th
1 piece of goods was moved from warehouse 2 to warehouse 1
Goods were released in the amount of 2 pieces
To obtain data on the cost of goods, the program builds a system of linear equations.
Here's what it looks like:
Those. the system of equations remains exactly the same as in the “average” calculation method, but there is a difference that we will see later.
So, let’s denote the price of the product in warehouse 1 as X1
For K1 - the number of goods received at warehouse 1 (according to invoices and movements) minus the balance at the end of the month
Let K21 denote the number of goods moved from warehouse 2 to warehouse 1.
And here’s the difference - by C1 we denote the cost of goods minus the lots that formed the balance of goods at the end of the month.

We designate the data for warehouse 2 in the same way.
We substitute our values ​​into the equation and solve it.
This is the cost of writing off goods from the warehouse during the month and it differs from the cost of the same goods at the end of the month.

Equations for a larger number of warehouses will be constructed and solved in a similar way.

In accordance with paragraph 83 of the Methodological Guidelines for Accounting for Inventories, transportation and procurement costs (TZR) of an organization are taken into account by:
- Attribution of goods and materials to a separate account “Procurement and acquisition of materials”
- Attribution of goods and materials to a separate sub-account to the “Materials” account
- Direct inclusion of fuel and equipment in the cost of material
IMPORTANT: The specific option for accounting for goods and materials is established by the organization independently and is reflected in the accounting policies of the organization
But the composition of transportation and procurement costs is determined by Appendix 2 to the methodological instructions
- loading and transportation costs;
- costs of maintaining the organization's procurement and warehouse apparatus;
- costs of maintaining special procurement points, warehouses and agencies organized in procurement areas;
And so on.
Based on the composition of the TZR, the direct inclusion of transport costs in the actual cost of the material is difficult to implement in real activities. Data (primary documents) on the composition and size of the goods and materials may be received with a significant delay in relation to the moment of receipt, and most importantly, to the moment the materials are written off for production, and the further formation of the cost of manufactured products (services).
This method of reflection was implemented in previous versions of the Trade Management system and caused some problems in use.
Thus, there remain the first two ways of reflecting TKR in an organization’s accounting. The general meaning of these methods is the separate accounting (accumulation) of goods and materials during the reporting period and the further redistribution of the amount of goods and materials in proportion to the consumption and balances of materials in warehouses. Calculation of the amount of TZR to be written off to the accounting accounts that reflect the consumption of relevant materials is carried out using the following formula:

Distribution coefficient of goods and materials = (goods goods at the beginning of the reporting period + goods and goods for the reporting period) / (Balance of goods at the beginning of the reporting period + Receipt of goods for the reporting period) * 100
Amount of goods and materials to be written off for the reporting period = Consumption of goods for the reporting period* Distribution coefficient /100.
All indicators are expressed in total terms and not in quantitative terms.
An example of calculation using this formula can be seen in Appendix 3 to the methodological guidelines
What I would like to note here first of all is that at the moment the procedure for calculating the amount of transportation and procurement costs implemented in 1C: Trade Management DIFFERS from this procedure.
An error has been registered at this point, the developers have taken the note into account and corrections will be made in future versions to fix this problem.

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

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

Now let's modify the example a little:
Please note - we had a vacation of 9 out of 10 units and there was a balance on February 1st. Looking at the formula, we will see that the entire amount of transportation and procurement costs will be allocated to this balance.
Those. there is a distribution base for the system and it will assign all costs to this one piece, which can cause a significant increase in costs.
Let's summarize these examples: expenses that can be included in the cost of goods must be monitored, especially when receipts occur in the next reporting period.
And let me remind you once again that the distribution error will be corrected in the next versions. (Behavior changed in version 11.1)

In Trade Management (configuration 11.0), there are two possible ways to calculate costs: average monthly and write-off from the warehouse. The calculation for write-off (use in production, sale, etc.) is made for the current month or on the date indicated in the “Calculation of the cost of goods” (performed from the beginning of the month to the date specified in the document). The cost is calculated individually for each warehouse.

The calculation of the average cost per month is made at the end of the month, for the entire current period; all goods written off during this time will have the same cost, which is calculated using the formula:

Cost = (cost at the beginning of the month + for the current month) / (quantitative indicator at the beginning of the month + quantity for the month).

When calculating write-off costs in UT configuration 11.0, there are a number of features:

1. The cost of goods remaining at the beginning of the month is reduced to one batch.
2. The receipt of goods during the day (even from different suppliers), when calculated, is reduced to one batch.

The resulting cost calculation result should be viewed in the “Analysis of the cost of goods”, as well as the transcripts of this report.

Example No. 1: Warehouse No. 39, Product C, one supplier (for example, Intek LLC).

09/10/2013 – arrival A - 10 pieces for 100 rubles

09/15/2013 – arrival B - 10 pieces for 120 rubles

10/10/2013 – arrival C - 10 pieces for 150 rubles

10/10/2013 – arrival D - 10 pieces for 200 rubles

10/15/2013 – sale No. 1 – 35 pieces

When calculating the average cost per month, it turns out: (2200+3500)/40 = 142.5 rubles (or 712.5 rubles for 5 pieces).

With the payment method based on write-off from the warehouse, all receipts are reduced to two batches (at the beginning of the month and from 10.10.13). It turns out that a quarter remains from the second batch, so the cost of the remainder is equal to the cost of the second batch. Now let's calculate: 3500/20 = 175 rubles per piece (or 875 rubles for 5 pieces left over).

Example No. 2: the initial conditions remain the same, only receipt No. 5 from another supplier is ZAO SarMyas, date of receipt = 12/06/2012.

There are other settings to consider, such as whether vendor accounting is enabled. If separate accounting is not enabled, then the result will be similar to the previous example. If enabled, the result will be separate accounting of the same product (only for cost purposes, not sales) by suppliers.

When separate accounting is enabled in UT 11.0, the order of write-off is determined as follows: supplier goods that were received earlier are written off first. Thus, half of receipt No. 5 will remain, although receipt No. 4 was later, but its write-off will occur earlier. The cost of the remaining goods corresponds to the cost of receipt No. 5 - 200 rubles per piece (1000 rubles for 5 pieces).

When calculating the cost using the “Write-off of goods from warehouse” method, a similar result is obtained.

All actions are elementary, but there is one point that requires special attention.

For example: a product - R ippo lighter, one supplier and 2 warehouses.

03/01/2013 – arrival at Warehouse No. 1: 10 pieces for 100 rubles

03/02/2013 – arrival at Warehouse No. 2: 10 pieces for 200 rubles

03/03/2013 - moving from Warehouse No. 2 to Warehouse No. 1: 5 pieces

After calculating the cost, the result can be viewed in the “Analysis of the cost of goods”: the price of goods in warehouse No. 1 is 500 rubles (for 5 pieces), in warehouse No. 2 – 2500 rubles (for 15 pieces). Such data were obtained after calculation. The document “Movement of Goods” operated only by quantity; the cost of the moved goods was calculated only using the document “Calculation of the cost of goods”. Before the cost calculation was carried out, the data was reflected unreliably.

When goods are assembled (into a set or another product), the cost is written off in the same way as in the case of a sale. When disassembly occurs, the price of the kit is divided into individual components, taking into account the component parts.

For example:

02/14/2013 arrival: Product “Saucer” – 10 pieces for 100 rubles, product “Cup” – 10 pieces for 300 rubles.

There are no remaining balances for goods (to simplify calculations).

Product “Tea pair” – from one saucer and one cup. When bundling (for clarity), each product is assigned a share equal to one.

02/15/2013 5 sets of “Tea Pair” were collected.

02/25/2013 5 “Tea Pair” sets were uncompleted.

After calculating the cost, the following result is obtained for the product “Saucer”:

02/14/2013 – receipt of 10 pieces amount -1000 rubles

02/15/2013 – write-off of 5 pieces, amount - 500 rubles

02/25/2013 – receipt (dismantling) 5 pieces, 1000 rubles

At the end of the period there were 10 pieces left at a cost of 1,500 rubles.

For the “Cup” product, the cost is calculated in the same way, but the cost, in comparison with the first arrival, will decrease by 500 rubles.

For example: one warehouse, one product – “Working chair”, one supplier, one buyer.

05/01/2013 – arrival: 10 pieces for 2000 rubles

05/09/2013 – sale: 10 pieces for 9000 rubles

05/20/2013 – arrival: 10 pieces, 10,000 rubles each

05/22/2013 – sale: 10 pieces for 11,000 rubles

05/25/2013 – return: 10 pieces from the buyer

What will be the cost of returned goods? It is impossible to answer unequivocally; there are several options for action that lead to different results from each other:

1) If you enter a return document based on a delivery document, then the cost of the returned goods will be transferred from the sales document, based on the data of which another document, “Return of Goods,” was created.

2) When entering an independent document - “Return of Products”, the cost must be taken from the sales document.

07.09.2018 1668

In this lesson, we will consider the following option for using series - cost accounting by series in UT 11. This option, of course, also implies control of balances by series (only unlike the series option from the previous lesson, this control is strict, i.e. it always works , regardless of warehouse settings).

Series accounting policy, type of item

First you need to create a new series accounting policy, fill in the type Cost accounting by series:

As you can see, with this type of policy, the settings for selecting business transactions and when to specify a series become completely unavailable.

Let's create a new item type and enable serial accounting:

We point out that series identify batches of goods:

Now let’s set a batch accounting policy for this type of item (common for all warehouses):

We don’t see our series in the list that opens - the explanation is in the header of the form:

There are two ways out:

• for all warehouses, indicate the use of an order scheme when reflecting warehouse surpluses, shortages and spoilage,
• Use the policy only for the main warehouse.

I'll choose the second option:

Cost accounting by series

We create an item card:

Now let’s prepare the goods distribution documents and see how this item is reflected in the reports.

Let's start with the document for purchasing goods and services:

When specifying a series, you can enter the number manually, generate it automatically, or use the number entered earlier:

For example, let’s enter 3 lines with different purchase prices; for each line we’ll indicate a series:

Let's open List of product series, we see that the balances are displayed correctly in the context of each series:

Now let's look at the cost data:

In financial reports. We will be interested in two results:

In the statement of consignments of goods we see the cost detail not only in terms of nomenclature and characteristics, but also in the series of goods:

Cost of goods of organizations- the picture is similar:

We will arrange the sale of wallpaper, for this we will first place a customer order. Because in the settings of the series accounting policy it is indicated that the series is entered when planning shipment, then you will need to fill it out in the order (but for this you need the provision option Ship):

Open the form for selecting a series. On it we can select the necessary series manually or use the distribution (after selecting all the lines by pressing the Ctrl+A combination), then the program will select the series independently:

After selecting the series, we place the order:

Based on the order, we register the implementation - the series are filled in according to the order data:

Now let’s perform month-closing operations and look at the enterprise’s gross profit:

We see that gross profit (similar to batch and cost reports) is also detailed by batch. In addition, the gross profit and return on sales in UT 11 differs across different series (since we indicated different prices during the purchase).

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In the configuration for 1C: "Trade Management" in edition 11, instead of the usual batch accounting, the so-called RAUZ appeared, or, more correctly, in terms of UT: keeping records of the cost of goods by type of inventory.

To begin with, it’s worth telling what it is ROUSE and where he came from.

RAUZ - advanced cost accounting analytics. This mechanism first appeared in the SCP and Integrated configurations in 2008. It provides for storing information about goods (products) and costs in one register (or rather, in three instead of 32 for UPP - taken from here) and not in the context of batches, but in the context of an accounting analyst, which speeds up the calculation and determination of the total cost of goods (final products). This calculation does not occur at the time of sale (write-off) of the goods (products), but as a separate processing (document) just to take into account all costs and speed up this process.

In the UT11 configuration, this term (RAUZ) is not used, because as such “cost accounting” is not provided (more precisely, it is provided, but not in the same volumes and in that sense), but the basis remains:

1. The number of registers has decreased compared to UT10.3

Was 18: Costs, VATLots of Goods, VATPresented, VATPresentedRealization0, VATAccrued, = VATIndirectExpenditures, VATSales0, Lots of GoodsInWarehouses, LotsofGoodsTransferred, Sales, SalesOnDiscountCards, SalesCost, SoldGoods, GoodsVNTT, GoodsV ReserveInWarehouses, GoodsInRetail, GoodsInWarehouses, GoodsOrganizations.

Now 4: Revenue and Cost of Sales, Free Remains, Cost of Goods, Goods in Warehouses;

2. The cost price is calculated not at the time of writing off the goods, but in a separate document, a regulatory task;

All this, of course, is good, but it is worth saying that for Integrated or SCP, where various costs, production and complex cost calculations are used, RAUZ is an indisputable advantage, but for Trade Management, where in principle everything is quite simple - bought, sold, managed accounting by type of inventory becomes quite a problem. When managers cannot track the gross profit of sold products in real time, this is not very good, especially since it is worth saying that in UT10.3, to speed up the process of processing documents, it was possible to process documents by batch not in real time, but by separate processing!

Comment: Enable the ability to use batch accounting only in UPP. In the Integrated accounting settings, there is also an option to account for goods, by batches, BUT the cost price in this case will not be formed at all. There is no such option in UT11.

Let's move on to setting up accounting in UT11.

You can enable separate accounting in the Administration subsystem on the Finance tab.

If the " By department or manager", for each Division (Regulatory reference information - Enterprise Structure), you need to indicate what exactly records will be kept for this division.

Important: These are very interesting parameters; if you set them by division managers, then only the manager who purchased them will be able to sell the product; if you set it by department, then you can sell goods only from the department for which it was purchased (there is no standard mechanism for moving goods among departments).

Sign " By financial accounting groups" allows you to specify additional analytics for financial accounting of settlements with suppliers in receipt documents, then you will also need to indicate this analytics in sales documents.

The trait " Deal", makes it possible to indicate transactions upon receipt of goods and their sale.

The most necessary and non-binding sign is " By supplier", the partner (supplier) is indicated in the Receipt document, and is determined automatically upon sale.

Important: refilling of inventory types in a document occurs only at the time of posting if:

• the document was not carried out;
• key details in the header or in the PM have been changed;

And also, the types of records are automatically refilled in all documents when setting or removing the sign of maintaining separate accounting in the settings .

Conclusion: simply reposting documents will not repopulate the inventory types in the documents!

After setting the necessary characteristics, at the time of goods receipt, the corresponding elements of the Inventory Types directory will be created, which will act as batches, and when writing off (selling) the goods, these types of inventory, depending on the specified details, will be automatically determined and substituted in the document. You can view the selected inventory types by clicking on the "Open inventory types" button on the PM document toolbar.

After the goods have been capitalized and sold, it is worth determining our profit from the sale. For this purpose, there is a document “Cost Cost Calculation” (Finance Subsystem - Regulatory Documents). This document has 2 options for its formation: preliminary and actual.

At preliminary calculation the operational cost is formed (not full): additional costs are not taken into account. expenses, the cost of sales is not adjusted depending on the adjustments of the previous period, revenue is not distributed among the organization’s activities, and rounding errors are not written off.

Advance paynemt needed specifically for managers who need to see the cost of products sold in real time. But there is no way to obtain it in real time, and it is possible to carry out this document automatically through a routine task. For it to work, you must: in the settings of methods for estimating the cost of goods (located in the organization card on the left in the navigation panel "Methods for estimating the cost of goods"), set the attribute " Update with a routine task". Then, in the settings of routine tasks (Administration - Support and Maintenance - Routine and background tasks), find "Cost cost calculation", make sure that it is used and set a schedule for it.

Actual calculation must be done manually at the end of the month. To do this, you need to set the appropriate attribute in the “Calculation of Cost” document and carry it out.

Now you can generate a gross profit report.

From the outside it seems that everything is beautiful, but if you try to get the cost in terms of sales documents, you will get the picture:

This leads to the conclusion that it is not possible to obtain the cost price in the context of sales documents in UT11.0.8.11 using standard means.

P.S. The column “Additional expenses” in the Gross Profit report and the documents “Distribution of expenses for the cost of goods” and “Distribution of expenses and income” deserve special attention, but this is in a separate article, as well as the tricks of calculating the cost and pitfalls in the cost of UT11.

Program 1C: Enterprise Trade Management has a lot of possibilities. It can be easily adapted for keeping records of a large trading holding in the context of its constituent enterprises. 1C UT is great for calculating costs, its configuration a regulatory document of the same name is provided for this purpose.

Features of cost accounting in the 1C UT program

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

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

Calculation of preliminary cost during operational work and calculation of actual cost at the end of the month.
Calculation of actual cost on a daily basis.
Any enterprise that uses the 1C UT 11.3 program to maintain operational records of its activities can independently choose the method of accounting for the cost of goods sold in accordance with the rules of the approved accounting policy.

Choosing a cost calculation method

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

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

· Preliminary cost calculation is always made using the method of estimating the cost of goods - Average. Therefore, the calculated actual cost may differ from previously calculated.

· Calculation of actual cost involves the mandatory execution of all operations marking the end of the reporting month, which takes a lot of time and Not recommended in the process of operational work.

Let's consider all the cost calculation methods offered by the 1C edition UT program in more detail.

The first option for calculating the preliminary cost in the process of economic activity and the actual cost at its closure is used quite often in commercial enterprises. It allows you to record gross profit after the sale of any batch of goods and at the close of the next operating day. The actual cost is calculated after the closing of the reporting month, after which the final financial result is displayed.

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

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

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