Vladimir Ilyukov

We continue with an expanded description of the capabilities of the 1C Accounting 8 edition 3 program. Previous article published. This description, like the previous one, is based on official information published and on personal experience.

To reflect operations for the production of products, performance of work and provision of production services in 1C Accounting 3.0, a section “Production” is provided. It contains links to all the necessary documents, reports, and drawings.

Direct production costs are recorded in accounts 20.01 “Main production” and 23 “Auxiliary production”. Materials, semi-finished products, services from one department to another, depreciation of property, employee salaries, insurance premiums, and more are written off to these accounts during the month. Accounting for direct costs is carried out in the context of product groups, cost items and departments.

The costs accumulated on account 25 “General production expenses” are distributed according to the algorithm established by the user into main and auxiliary production. General business expenses are either distributed in a similar way or written off to cost of sales (direct costing). The appropriate option is indicated in the accounting policy settings.

Until the end of the month, accounting of finished products (works, services) is maintained at the planned price. There is no other option. The actual cost is calculated using the “Month Closing” routine processing. Costs in work in progress are excluded from its calculation.

The production of products from customer-supplied raw materials has been automated.

Product release options

There are two alternative product release options.

• Without using account 40 “Output of products (works, services)”.
• Using account 40 “Output of products (works, services)”.

The most commonly used option is without using account 40 “Output of products (works, services)”. It is simpler and has no restrictions, unlike the option using a score of 40.

According to methodologists of the company 1C, it is possible to use account 40 “Output of products (works, services)” when there are no remaining finished products in the enterprise’s warehouse at the end of the reporting period. The rationale for this position is set out in the article “Methods for accounting for finished products in 1C Accounting 8”. It is not always possible to fulfill this condition.

Multi-process production - Accounting for semi-finished products

Multi-process production involves the presence of two or more technological stages, each of which is characterized by intermediate output. The outputs of intermediate stages are semi-finished products. They are used in the production of the next stage. At the last stage, the finished product is released.

Semi-finished products can also be sold externally. Warehouse accounting of semi-finished products and automatic calculation of their cost are supported.

Automatic determination of the sequence of production stages (reprocessing stages) is provided. This option is also recommended by 1C methodologists. If necessary, the user can manually set the sequence of repartitions.

Production cost centers - accounting by department

Cost centers are created to account for and control the costs of producing a separate type of product or group of products. In 1C Accounting 3.0, individual divisions of the organization act as such centers. If production is concentrated in one department (for example, workshop A) and there is no need to allocate separate cost centers in it (for example, area A1, area A2, etc.), then you can disable cost accounting by department.

Cost accounting analytics

During the month, costs are accumulated on account 20.01 “Main production” according to the following analytical sections: cost items, item groups and cost divisions.

Item groups are used for integrated cost accounting. As a rule, several types of homogeneous products are included in one product group. For example, the “Furniture” product group may contain the following manufactured products: tables, chairs, cabinets. When assessing the actual cost of products, costs within a product group are distributed in proportion to the planned cost of manufactured products.

Accounting for general production and general business expenses

Analytical accounting on account 25 “General production expenses” is carried out by cost centers. That is, for those divisions of the organization that are involved in the production of products.

Therefore, when closing the month, the expenses accumulated on this account for this production division are written off to the debit of account 20.01 “Main production” for the same division and are distributed in it among product groups in proportion to the distribution base.

On the contrary, analytical accounting on account 26 “General production expenses” is carried out for any divisions of the organization where general business expenses arise. These divisions may not be related to the production of products.

Therefore, when closing the month, the expenses accumulated on this account in this division are distributed across all production departments and item groups of account 20 “Main production” in proportion to the distribution base.

If the accounting policy settings specify that general business expenses are included in the cost of sales (direct costing), then they will not participate in the formation of the actual cost of production.

Specifications and requirement-invoice

If the standards for the use of materials and semi-finished products for the production of specific types of products are known, then it is advisable to describe them in specifications. Specifying these specifications when releasing products will lead to automatic write-off of the required amount of materials and semi-finished products.

Each specification is characterized by the necessary set and volume of materials and semi-finished products that are necessary to produce a given quantity of products.

If necessary, materials and semi-finished products can be transferred to production using a special document, a demand invoice.

Accounting for work in progress (WIP)

In tax accounting, the calculation of the actual cost of products is determined by the costs accumulated on account 20 “Main production”, excluding the balances of work in progress.

Completed work and services that have not yet been delivered to the customer and/or not accepted by him, the contractor is obliged to include in the balances of the work in progress, clause 1 art. 319 Tax Code of the Russian Federation.

There is an exception to this rule for services. The Contractor has the right to attribute the amount of direct costs for the provision of production services carried out in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress; para. 3 p. 2 art. 318 NK RF

This right is implemented in the 1C Accounting 3.0 program. True, it is very important to keep in mind the following circumstance. In the configuration, there is no formal distinction between work and production services. Therefore, if the contractor performs work and provides services, then in no case can you set the option to write off work in progress for a decrease in income. Because it will also be used for work. But for work, the legislation does not provide such a right.

Ancillary production services

Services provided by one department to another department are reflected in the “Shift Production Report” document on the “Services” tab. At the same time, the volume of services provided can be indicated in physical or cost terms.

If you know exactly which product group the services of auxiliary production will be written off to, then account 20 “Main production” should be indicated in the report. Otherwise, we indicate account 25 “General production expenses”.

Returnable waste accounting

When releasing products, there may be returnable waste: fabric scraps, chipboard, sawdust, etc. If the “Returnable waste” tab in the product release document is not filled in, this means that they either do not exist, or they are not taken into account and are not used in the future.

Returnable waste can be capitalized either in the form of materials or in the form of goods and only at the planned cost. At the same time, production costs are reduced by the cost of returnable waste.

Returnable waste can be used for your own needs or sold. Revenue from the sale of returnable waste is reflected in other income.

Accounting for defects

The program allows you to work with two types of defects in production.

• A fixable marriage. The document “Demand-invoice” writes off the necessary materials and semi-finished products for correcting defects to the debit of account 28 “Defects in production”. The salaries of employees involved in repairing marriages are also written off to this account. Using, for example, SALT on account 28, we determine the costs of defects. Then, using the “Operation” document, we write them off as the debit of account 96.09 “Reserves for future expenses, other.”
• An irreparable marriage. The release of incorrigible (defective) products is registered with the document “Requirement-invoice” at the planned cost. The cost account is account 28 “Defects in production” and the corresponding analytics. Then, using the “Operation” document, you need to write off the costs of the marriage to the debit of account 91.02 “Other expenses”. Actual scrap costs will have to be estimated manually.

Provided raw materials

The program allows you to work with customer-supplied raw materials in two directions. So, if the enterprise does not have production facilities, then it can transfer its raw materials for processing to third parties. Conversely, it can accept raw materials from third-party customers to produce finished products for them.

Limitations of production accounting

When purchasing a program from a production organization, a difficult question arises. If so, will its production functionality be sufficient? Or is it better to buy a program, or maybe even 1C ERP.

A complete comparison of the functionality of these programs is not the purpose of this article. Here we will dwell on the limitations that exist in the 1C Accounting 3.0 program and that may draw the user’s attention to more specialized programs.

Planned price

During the reporting period, accounting of finished products is carried out at planned prices. The program does not provide the possibility of preliminary assessment of the planned price of products. It will have to be assessed manually.

Specifications

It is impossible to specify technological operations in the specifications; only materials and semi-finished products. Analogues of materials are not provided either. This issue can be resolved by creating several specifications, but in some cases this may turn out to be a cumbersome and inconvenient solution.

Reservation of materials

There is no possibility of reserving materials and semi-finished products. The user will have to keep his finger on the pulse.

Distribution of material costs

When forming the actual cost, material costs at the end of the month are distributed automatically and only in proportion to the planned cost of manufactured products. The program does not provide for distributing them in any other way.

Accounting for defects

Accounting for marriage is provided. However, the actual costs at which the defect will be written off will have to be assessed manually.

Labor costs

If an employee is engaged in the production of products included in different product groups, then it is impossible to automatically write off the costs of paying him in the required proportion to different product groups. Of course, you can come up with “artificial” ways to solve this problem, but they are not always convenient or very cumbersome.

Piece wages

In the 1C Accounting 3.0 program there is no piecework form of remuneration. You can, of course, create types of calculations that will reflect piecework earnings. But the data for it will need to be read somewhere on the knee and manually entered into the program. For such situations, it is better to calculate salaries in the specialized 1C Salary and Personnel Management program.

Custom production

As such, custom production is not provided for in the program; more precisely, it is not automated. There are no documents recording the receipt of orders. However, it is possible to organize custom production. To do this, in the “Nomenclature” directory, for each order we create a new item of nomenclature with the “Products” type. At the same time, in the directory “Nomenclature groups” we create a (preferably with the same name) nomenclature group and include only this order in it.

For small custom production, this is a completely acceptable solution. However, if the share of custom production is relatively large, then these directories will grow rapidly. Accounting will not be very convenient.

Work order

The 1C Accounting 3.0 program does not provide for maintaining work orders. The accountant reflects all necessary transactions using ordinary accounting documents.

Workwear

Let's say a cutter in the same apron cuts both men's jeans and women's dresses, which are included in different nomenclature groups. It is impossible to automatically repay the cost of this apron taking into account the production output. But you can do the following.

In the “Purpose of Use” directory, indicate the method of reflecting expenses in several transactions. For example, one posting to the debit of account 20.01 for the item group “Men’s Jeans”, another to the same account, but for the item group “Women’s Dresses”. For each transaction, in the “Coefficient” column, manually set the corresponding share.

Alternatively, it can be written off as general production or general business expenses.

Inventory and household supplies

For inventory and household supplies, only one entry can be specified in the “Method of reflecting expenses”. Therefore, if a cutter uses the same scissors to cut both men's jeans and women's dresses, then it will not be possible to cover their cost for both product groups.

You can play around: in the document “Transfer of materials into operation”, on the “Inventory and household supplies” tab, indicate two lines for scissors, and in each of them for the “Quantity” column indicate a value, for example, 0.5; that is, half a pair of scissors. In this case, for each half you can specify its own way of reflecting expenses.

If the technological process allows, then it is better for different product groups to use their own inventory and household supplies. Alternatively, their cost can be written off as general business or production expenses.

Accounting for work in progress

In 1C Accounting 3.0, only total accounting is provided for accounting for work in progress. It is impossible to indicate how many and what materials and/or semi-finished products remain in the WIP.

Planning

There are no operations for planning the purchase of materials, employment of workers and production of products.

Sales of products- one of the main economic operations of a manufacturing enterprise.

The correct reflection of this operation is of great importance for the formation of product costs, and therefore it is important to follow the basic principles.

Firstly, the program must maintain the correct chronological sequence of document entry - i.e. Products must be received at the warehouse before they are sold.

Secondly, products must be written off from the warehouse to which they were received (or moved).

To reflect product sales in the program 1C Accounting 8 The document “Sales of goods and services” is used.

You can find a list of documents “Sales of goods and services” in the “Purchases and Sales” section, subsection “Sales”, link “Sales of goods and services”.

A new document form will open.

We indicate the type of transaction “Purchase, commission”.

The “Organization” detail will be filled in automatically if the main organization is specified in the user settings or only one organization is kept in the system.

In the “Warehouse” attribute, select the warehouse from which we sell products.

We select a counterparty-buyer, or enter it into the “Counterparties” directory if we are selling products to this buyer for the first time.

We enter an agreement with the counterparty. It is important to correctly indicate the type of contract - “with the buyer”. If we want the same price type to be always indicated in the sales documents for this buyer, we select this price type in the contract (for this, the required price type must be entered into the “Item Price Types” directory).

The “Advance offset offset” detail can be set in the “do not offset” provisions (i.e., advance offset entries are not generated even if there is an advance payment from the buyer), “automatically” (i.e., the program analyzes the presence of an advance payment for a given buyer and agreement) and “according to document” (in this case, you must indicate the advance document). The default is set to “automatic”, I recommend leaving it in this position.

We fill out the tabular part of the document from the “Nomenclature” directory using the “ button. We indicate the quantity of products.

If pre-filled, then when you select an item in the line, the accounting account, VAT account, and income and expense accounts for the sale of these products will be automatically filled in.

If product prices are not filled in for the previously specified price type, then you will have to enter the product sales price manually.

Depending on the previously made settings, the VAT amount will be automatically calculated.

Using the “Write an invoice” button, you can generate an “Invoice issued” document based on this document.

After entering all the details, we submit the document. Let's look at the transactions generated by the document:

Posting debit 90.02, credit 43 reflects the write-off of products at planned cost.

The second entry reflects the sale of products at sales price, including VAT.

The third entry allocates the amount of VAT.

Clicking the “Print” button opens a list of printable forms that can be generated from this document.

For this operation, the forms “Consignment note”, “Invoice”, “Consignment note (TORG-12)”, “Consignment note 1-T” and “Transport bill of lading” are suitable for us.

To learn how to correctly set up the signatures of responsible persons so that they are displayed automatically in printed document forms, read

The following accounting accounts are used in production accounting:

Account 20 Main production, on which production costs accumulate. They are divided as follows:

• Direct expenses – these are costs that are directly related to the release (production) of products;
• Indirect costs– costs of management and maintenance of the main production;
• Losses from marriage – costs associated with manufacturing defects.

Accounting for the output of finished products is carried out on account 43 Finished products.

Accounting for the quantity of products produced, the amount of work performed per month, quarter, year is carried out on account 40 Release of products (works, services). The same account reveals the difference between the actual cost and the planned cost per unit of production.

How to keep production records in 1C 8.3

In 1C 8.3 Accounting 3.0, all information on production accounting is located in the Production section. Let's look at each of them in more detail:

Request-invoice

In order to produce a certain amount of products, it is necessary to consume raw materials, materials, and so on. For these purposes, accounting 1C 8.3 uses an internal primary document called.

With the help of this document, the head of a workshop or production site, a foreman, a technologist, that is, any person responsible for production, confirms the consumption of raw materials for the manufacture of products.

We fill out all the bookmarks of the invoice. From the Nomenclature directory, we add the materials that need to be consumed to produce products. For example, to sew curtains:

What to do if, when posting the document Request-invoice, the cost price is not calculated when writing off materials, see how to set up management of the accounting validity date in 1C 8.2 in our video lesson:

Select the form of the invoice:

• Invoice requirement:

Shift production reports

Using the Create tab, open the report:

We fill out all sections of the report, add the products we produced:

Accounting for the output of finished products during the month is carried out at standard (planned) prices, because until all costs are “collected”, the actual cost of 1 unit of product cannot be determined.

It is necessary to record in the accounting policy of the enterprise that production will be valued at the planned price.

In the 1C 8.3 program, entering the planned price is recorded in the document Setting item prices:

For the production of the 1st unit of production, material consumption rates are determined, that is, how much raw material or material needs to be consumed to obtain one set of curtains. For these purposes, the 1C 8.3 program provides for the creation of a Specification:

When entering items into the directory using the Create button, enter information on the specification:

We select the product range and add the initial components for it:

When generating a production report for a shift in 1C 8.3, on the Materials tab, the consumption of materials that was used in the production of products (production of Venice curtains) is automatically filled in:

After filling out all the tabs of the table, we write down and post the entered information and check the transactions (button Dt/Kt):

Print the report form:

Using SALT in account 43 Release of finished products, we check the correctness of the reflection in accounting:

Provision of production services

We select the counterparty to whom the service will be provided, create a document:

We fill in all the necessary information and select a service according to the concluded agreement:

We indicate cost accounts, cost division, item group:

We record and post the entered information and check the postings:

Using a bookmark We check the correctness of its formation:

After this, we print out the document form - Act of provision of production services, necessarily in 2 copies:

We give it to the manager for signature, seal it and send it to the Customer.

WIP Inventory

In this section, the 1C 8.3 program provides for entering WIP balances “manually”: using the Create button, open the plate form and fill it out:

We select the products that remained at the end of the month and enter the amount calculated in advance:

To check how the entered information was reflected in accounting 1C 8.3, it is necessary to close the month (close all accounting accounts) - sum up:

Consistently, month after month, we close accounts:

What to do if accounts 20 and 25 in 1C 8.3 are not closed, see our video lesson:

Using the Help-Calculations tab, we generate a report on product cost calculation in which we check the amount of work in progress:

We form OSV according to the account in 1C 8.3:

We form SALT for account 43 Finished products and check the WIP:

Similarly, we generate a report on the account 20.01. The 1C 8.3 program generated all the revolutions correctly.

The release of finished products in 1C Accounting 8.3 is documented in the documents “Production reports for the shift.” In fact, this is the final document in the cycle. As a result of registration and execution of this document, finished products should appear in our warehouse, and at the same time the components from which they consist (raw materials and supplies) should be written off.

Also in this document you can take into account some indirect costs associated with production. These are services, for example, delivery of materials and so on.

Let's look at the step-by-step instructions for creating a document ““.

To create a new document, you need to go to the “Production” menu, then in the “Product Output” section, click on the “Production reports per shift” link. A window with a list of documents will open.

Let’s create a new document by clicking on the “Create” button:

• Organization(if there are several of them in the database. If records are kept for one organization, the details will not even be in the form of a new document. I will show this below);
• Stock. It should be taken into account that materials will be written off from this warehouse, and finished products will also be credited to it;
• Cost account. This account will be used to write off raw materials and supplies;
• Field " Subdivision". Necessary for analytical accounting.

Get 267 video lessons on 1C for free:

In the tabular part, in the “Products” tab, we select the finished products that will be our output. Accordingly, we indicate the quantity and price. The price and amount will only be planned for now, since we have not yet taken into account all costs (for example, workers’ salaries) in its cost price. The final (more precisely, actual) cost will be formed at the end of the month using the “Month Closing” document, after all costs have been posted.

You must select an account. It will be used for the posting of finished products.

Then fill out the “Materials” tab. Here you can use the “Fill” button. The table of materials will be filled in automatically in accordance with the specification for the finished product. A product may have several specifications, so it is indicated in the “Products” tab.

Example of a completed document in 1C Accounting 8.3

Finished products:

Materials:

These two tabs must be filled in to correctly create a document. Next, you can fill out the “Services” and “Returnable Waste” tabs.

Services can be attributed to the same cost account as materials, or you can specify a different one for each service.

By the way, the document is not necessarily used to produce material products. If an enterprise provides only services, then only the release of services can be issued. Although I prefer the document “Implementation (acts, invoices)” for this purpose.

We record and post the newly created document.

Postings for product release

Let's see what kind of postings the document generated for us:

Earlier in my articles, I undeservedly ignored an important topic - reflecting the production of products from our own raw materials in 1C: Enterprise Accounting 8. But now we will consider this issue in detail: we will determine which document needs to reflect this operation, what transactions should be generated and how set up the write-off of materials according to specifications in 1C: Accounting.

So, to reflect the fact of production of finished products, you need to go to the “Production” tab and select the “Production reports per shift” item.

We create a new document, select a cost account (20.01 or 23, depending on whether the production is the main or auxiliary), then indicate the cost division (in our case it is simply called “Workshop”). You also need to select the warehouse where the products will be received.

We add new rows to the “Products” tabular section, select the product range, indicate the quantity and the planned price. Products are produced at planned prices, which will be adjusted when calculating the actual cost during the month-closing procedure.

The accounting account should be 43 (usually filled in automatically, you need to check the correctness of filling), in the “Nomenclature group” column, select the appropriate directory position. We leave the “Specification” column empty for now, we’ll talk about it a little later.

This document generates the posting Dt 43 Kt 20.01 in the event that the accounting policy does NOT indicate that it is necessary to take into account deviations of the actual cost from the planned one on account 40.

After conducting a production report for a shift, you can reflect the fact of sales of finished products to the buyer.

But another important stage of the production process is the disposal of materials. You can carry it out using the “Requirement-invoice” document, which is also located on the “Production” tab. But there is another option - indicate the list of materials used immediately in the document “Production report for the shift” on the “Materials” tab.

In this case, when posting the document, not only entries for the release of finished products will be generated, but also entries for the write-off of materials.

The "Materials" tab can be filled out manually each time, or you can create one or more specifications for each product, containing information about the name and quantity of materials required to produce a unit of product. To do this, in the “Nomenclature” directory, we find the desired product (or open it directly from the production report for the shift), click on “More..” and select the “Specifications” item.

We create a new specification and fill out the list of materials with quantities.

Now in the “Shift Production Report” document you can select a specification on the “Products” tab, and on the “Materials” tab click the “Fill” button. After this, the materials from the selected specification will automatically be included in the document, and the required quantity will be calculated based on the number of products produced. The program can create several specifications for each item. This may be true, for example, when interchangeable materials are used for production. Thus, the mechanism for writing off materials using specifications is quite convenient and can save a certain amount of time when working with production operations.