In accounting, there are several ways to evaluate semi-finished products of own production. But in tax accounting, they are valued at direct costs. Although the company can establish their list on its own (letter of the Ministry of Finance of Russia dated August 26, 2010 No. 03-03-06 / 4/78).

Accounting for semi-finished products

In accounting, semi-finished products of own production are recorded on the account of the same name. The debit of this account reflects the costs associated with the manufacture of semi-finished products (in correspondence with account 20 "Main production"). The credit reflects the cost of semi-finished products transferred for further processing or sold to a third party (in correspondence with invoices or 90 “Sales”).

And you can keep records of semi-finished products on a separate sub-account opened for the account.

In fact, semi-finished products are classified as work in progress (paragraph 63 of the Regulations on the maintenance accounting And financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). In accordance with paragraph 64 of the Regulations, the following methods for assessing semi-finished products of own production are possible:

1) at the cost of raw materials and materials;

2) for direct cost items;

3) at actual cost;

4) according to the standard (planned) production cost.

Valuation by the cost of raw materials and materials

This is the easiest way. It is usually used in the case when raw materials and materials make up the largest specific gravity in the cost of manufacturing semi-finished products.

Example 1

Shtreim LLC produces wooden parts and assembly units for tents. Most of these semi-finished products are used for the manufacture of tents (used in our own production).

In September, raw materials and materials in the amount of 35,000 rubles were spent on the production of parts. At the same time, parts of one type were produced in the amount of 1000 pieces. In the same month, 800 parts were used to make tents.

In the accounting of Shtreim LLC, he made the following entries:

DEBIT 21 CREDIT 20
- 35,000 rubles. – manufactured semi-finished products are credited;

DEBIT 20 CREDIT 21
- 28,000 rubles. (35,000 rubles: 1000 pieces × 800 pieces) - part of the semi-finished products intended for the manufacture of products (tents) was written off.

Estimation by direct cost items

Usually it includes the cost of raw materials and materials, the wages of workers (including deductions), the amount of depreciation of fixed assets that are used in the manufacture of semi-finished products.

Example 2

Let's change the data of the previous example. Assume that Shtreim LLC evaluates semi-finished products at direct cost items.

In doing so, they made:

- for raw materials and materials - 35,000 rubles;

- for the salary of workers, taking into account deductions - 30,250 rubles;

- for depreciation of equipment - 12,000 rubles.

In accounting, the company's accountant made the following entries:

DEBIT 20 CREDIT 10
- 35,000 rubles. - written off in the production of raw materials and supplies;

DEBIT 20 CREDIT 70 (69)
- 30 250 rubles. - the salary of the workers of the shop was accrued (including deductions);

DEBIT 20 CREDIT 02
- 12,000 rubles. - accrued shop equipment;

DEBIT 21 CREDIT 20
- 77,250 rubles. (35,000 + 30,250 + 12,000) - formed semi-finished products of own production;

DEBIT 20 CREDIT 21
- 61,800 rubles. (RUB 77,250: 1,000 pieces × 800 pieces) - the cost of semi-finished products intended for the manufacture of own products has been written off.

Valuation at actual production cost

This method of valuation includes all costs associated with the manufacture of semi-finished products - both direct and indirect. As a rule, it is used for single and small-scale production.

Example 3

Let's change the conditions of the previous example and assume that the company evaluates semi-finished products at the actual production cost. In this case, suppose that the company produces two types of semi-finished products.

Direct costs for the production of the first type of semi-finished products amounted to 61,800 rubles. (including the cost of raw materials and materials - 35,000 rubles), the second type - 72,500 rubles. (including the cost of raw materials and materials - 39,500 rubles).

All costs for raw materials and materials amounted to 74,500 rubles. (35,000 + 39,500). General business expenses are 152,000 rubles.

Let us calculate the coefficient of distribution of general business expenses based on the cost of raw materials and materials used in the manufacture of semi-finished products, which will be:

- to account for costs in the cost of the first type of semi-finished products - 46.98 percent (35,000 rubles: 74,500 rubles × 100);

- to account for costs in the cost of the second type of semi-finished products - 53.02 percent (39,500 rubles: 74,500 rubles × 100).

Thus, actual cost semi-finished products of own production of the first type will amount to 133,209.60 rubles. (61,800 rubles + 152,000 rubles × 46.98%). And the cost of semi-finished products of own production of the second type amounted to 153,090.40 rubles. (72,500 rubles + 152,000 rubles × 53.02%).

Valuation at standard cost

Then the actual cost of semi-finished products is determined. After that, the difference between the actual and standard cost can be written off to a separate sub-account of the account (by analogy with the procedure prescribed for finished products in paragraph 206 Guidelines, which are approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Example 4

Valdai LLC evaluates semi-finished products at the standard cost, which consists of the cost of raw materials and materials.

The actual costs for the production of semi-finished products amounted to:

- the cost of raw materials and materials - 25,000 rubles;

- the salary of workers, taking into account deductions - 18,500 rubles;

- equipment depreciation - 15,600 rubles;

– general running costs- 7500 rubles.

The standard cost will be equal to 25,000 rubles. The ledger will record:

DEBIT 21

- 25,000 rubles. – semi-finished products were credited at the standard cost;

DEBIT 20 sub-account "Production of semi-finished products"
CREDIT 20 sub-account "Production"
- 66,600 rubles. (25,000 + 18,500 + 15,600 + 7,500) - reflects the actual cost of semi-finished products;

DEBIT 21
CREDIT 20 sub-account "Production of semi-finished products"
- 41,600 rubles. (66,600 - 25,000) - the difference between the standard and actual cost of semi-finished products was written off.

Tax accounting of semi-finished products at the enterprise

As follows from the provisions of paragraph 4 of Article 254 tax code RF, the cost of semi-finished products of own production is estimated based on the assessment of finished products (works, services) in accordance with the requirements of Article 319 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated January 25, 2010 No. 03-03-06/1/21). In other words, based on the direct costs of the organization.

We also recall that the company must establish the list of direct costs independently, fixing it in its accounting policy (letter of the Ministry of Finance of Russia dated August 26, 2010 No. 03-03-06 / 4/78).

Important to remember

An enterprise can evaluate semi-finished products in accounting in one of the following ways: by the cost of raw materials and materials, by direct cost items, by actual or by standard (planned) production cost. In tax accounting, you can use the only method- based on direct costs.

Accounting for production costs in the program "1C: Accounting 8" is carried out in the context of product groups (types of activity). Previously, they must be entered in the reference book "Nomenclatural groups" ( menu: "Enterprise - Goods (materials, products, services)").

Example:

Direct production costs are taken into account on accounts 20 “Main production” and 23 “ Auxiliary production". This includes everything that can be attributed to specific types of manufactured products (semi-finished products, production services): raw materials written off for production, depreciation of capital equipment, wages and taxes from the payroll of production workers, as well as some services.

During the month, direct costs are reflected in the program with the help of such documents as “Request-invoice”, “Receipt of goods and services” (tab “Services”), “Advance report” (tab “Other”), “Payroll”, as well as regulatory operations "Depreciation and depreciation of fixed assets", "Calculation of taxes (contributions) from payroll" and some others. You should pay attention to the correct indication of the item group both in the documents and in the ways of reflecting depreciation costs and reflecting wages in accounting.

Examples of direct production costs

The document "Requirement-invoice" (menu or tab "Production") reflects the write-off of materials to production. The cost account and analytics are listed on the Cost Account tab. When posting the document, the posting Dt 20.01 Kt 10 will be generated, with the corresponding analytics of account 20 (subdivision, item group, cost item).

The method of reflecting depreciation expenses (menu or tab "OS" or "Intangible assets"). If you choose this method when accepting a fixed asset for accounting (acceptance for accounting of intangible assets, putting work clothes into operation), then depreciation for this asset (depreciation of intangible assets, repayment of the cost of work clothes) will be charged to the specified account and cost analytics. In this case, the posting Dt 20.01 Kt 02.01 will be generated.

Method of reflecting salary in accounting (menu or tab "Salary"). If you specify this method in the accrual, then the employee's salary and payroll taxes will be charged to the corresponding account and cost analytics. In this case, when calculating the salary, the posting Dt 20.01 Kt 70 will be generated.

At the end of the month, direct costs collected on accounts 20 and 23 are distributed between manufactured products and work in progress by item groups (types of activity). Distribution occurs with the help of regular month-end closing operations.

In addition, there are general production and general business expenses, which are accounted for, respectively, on accounts 25 and 26.

General production expenses during the month are charged to account 25. To reflect them, the same documents can be used as for reflecting direct costs. At the end of the month, the costs collected on account 25 are distributed to account 20 by item groups (types of activity), within a specific unit, in accordance with the distribution base, using routine operations.

General business expenses during the month are charged to account 26. To reflect them, the same documents can be used as for reflecting direct costs. At the end of the month, the write-off of expenses collected on account 26 can occur in two ways. They can be distributed to account 20 by item groups (types of activity) of the entire enterprise, in accordance with the selected distribution base. Or, if the "direct costing" method is used, general business expenses are written off directly to account 90.08 "Administrative expenses" in proportion to the sales proceeds.

Cost accounting is set up in the form of the organization's accounting policy (menu or tab "Enterprise").

On the “Production” tab, methods for distributing general and general production costs are indicated using the “Set distribution methods ...” button. In the form that opens, you need to specify the distribution base for each account, which can be the volume of output, the planned cost of output, wages, material costs, revenue, direct costs, and individual items of direct costs. If necessary, you can detail the methods of distribution by departments and cost items.

Here you can also configure the use of the direct costing method and the distribution of production costs for services.

On the “Product output” tab, a method for accounting for the output of finished products (semi-finished products, production services) is selected - with or without the use of account 40. Here it is also necessary to set the definition of the sequence of redistribution for closing accounts, which is important in multi-refining production. Selecting automatic detection is recommended. If the output is accounted for at the planned cost using account 40, then automatic calculation of the sequence of redistribution is not possible. In this case, you need to select the manual method, and then manually set the order of departments for closing accounts (by clicking the button).

Automatic determination of the sequence of redistributions is set:

Manual determination of the sequence of redistributions is set, the order of divisions is established:

Release and sale of finished products

The output of products (semi-finished products, production services for sob. subdivisions) is reflected in the program by the document “Report of production for a shift” (menu or tab “Production”). Released products are accounted for at the planned cost, the document generates posting Dt 43 Kt 20 (or, if the use of account 40 is specified, posting Dt 43 Kt 40). You must correctly specify the item group for the released products.

The document "Report of production for the shift" and the result of its implementation (account 40 is not used):

For the correct calculation of the cost in the program, it is necessary to observe the principle of matching income and expenses in the context of product groups (types of activity). That is, if there are costs for an item group, they must correspond to the output and income for this item group.

The sale of finished products is reflected in the document “Sales of goods and services”, while generating a revenue entry: Dt 62 Kt 90.01, and a posting to write off the cost of sales: Dt 90.02 Kt 43. Analytics of accounts 90.01 and 90.02 - nomenclature groups (types of activity).

The result of the document for the sale of products:

Closing the period and calculating the actual cost

Closing of cost accounts and calculation of the actual cost of manufactured products (semi-finished products) is carried out at the end of the month by routine operations. Preliminary, routine operations must be performed to accrue depreciation of fixed assets and intangible assets, pay off the cost of workwear, write off deferred expenses, calculate salaries and payroll taxes.

You can use the routine processing "Closing the month" ( menu: "Operations"). In this case, the program itself will “determine” which scheduled operations are necessary and will carry them out in the correct sequence. Execution occurs on the button "Perform closing of the month".

When carrying out the routine operation “Closing accounts 20, 23, 25, 26”, several stages are performed: distribution of indirect costs (according to the established “Distribution Methods”), calculation of direct costs for each product and for each division, cost adjustment.

Let us give an example of the operation “Closing accounts 20, 23, 25, 26” (the organization uses the “direct costing” method). There are postings for closing account 26 (not all are visible in the figure), adjusting output, adjusting the cost of goods sold. (Adjustment amounts can also be negative if the actual cost is less than the planned cost).

After closing cost accounts, you can generate references-calculations (available from the "Closing of the month" processing or through menu: "Reports - Help-calculations»).

Help-calculation "Calculation":

Help-calculation "Cost of products":

Unfinished production

If during the period there were expenses for production, but there was no output (semi-finished products, production services), or it was incomplete, then account 20 is not closed, the cost of work in progress (WIP) remains on it and goes to the next month. Accounting for work in progress can be configured in the form of the organization's accounting policy, on the "WIP" tab. By default, the method “If there is no output, consider direct costs as WIP costs” is usually set:

If, in the accounting policy, the WIP accounting method “Using the WIP Inventory document” is selected, then if there is work in progress, it will be necessary to enter the WIP Inventory document before closing the month. Here, the amounts of work in progress for each item group are manually indicated.

Suppose Pomidorka LLC produced in June of this year:

• Canned tomatoes (3 liter) - 300 cans;
• Pickled cherry tomatoes (euro bank) - 700 cans.

Planned product price:

• Canned tomatoes (3 liters) - 125.00 rubles;
• Pickled cherry tomatoes (euro bank) - 97.00 rubles.
• The planned price of the entire issue is 105,400.00 rubles.

You can determine the planned price “by eye”, roughly representing the future price of finished products. In any case, the program will bring the planned price to the actual cost at the end of the month.

The actual cost of finished products in 1C 8.3 is formed without using account 40 Output of products (works, services).

Step 1. Set up production accounting

Setting the Functionality of the program 1C 8.3 Accounting: section Main - Settings - Functionality. Next, go to the Production tab, where opposite the line Production put a tick:

Step 2. Accounting policy setting

Setting accounting policy: section Main - Settings - Accounting policy.

On the Inventory tab:

• In the line Method for estimating inventories (IPZ) we indicate - By average cost:

On the Costs tab:

• In the line Main cost accounting, we indicate - account 20.01 Main production;
• Opposite the line Production release put a tick;
• Using the hyperlink Additional, open a window in which we indicate that account 40 is not used:

How to reflect the release of finished products using account 40 to account for the deviation of the actual cost from the standard cost of production is discussed in the following

Step 3. Document Shift Production Report

To account for the release of finished products in 1C 8.3, we will create a document Production report for a shift: section Production - Output of products - Production report for a shift.

To work with the Shift production report document, you need planned prices from the Nomenclature reference book. How to work with this guide in 1C 8.3 read in

Fill in the header of the document:

• In the line "from __" we indicate date of delivery of finished products to the warehouse;
• In the line Cost account - the account is set automatically. If the set account is not correct, then we look at the setting of the Accounting Policy - Costs;
• In the line Cost division indicate production department;
• In the Warehouse line, enter a warehouse to which finished products are transferred;

Let's fill in the tabular part of the document.

Bookmark Products:

• In the Products column, indicate name of the manufactured finished product;
• The remaining columns are filled in as shown in the figure below:

Bookmark Materials:

• If the Specification is specified on the Products tab, then by clicking the Fill button, you can fill in the tabular part automatically:

We will post the document and form the postings. According to the postings received, we see that finished products are reflected in the debit of account 43 Finished products at the planned price, and materials are debited from account 10.01 Raw materials and materials to the debit of account 20.01 Main production:

Step 4

Let's form a balance sheet for account 43: . From the report received, we see that the output of finished products was reflected in planned prices, but after the close of the month it will be adjusted to the actual cost:

Step 5

Let's form a balance sheet for account 20.01: section Reports - Standard Reports- Account balance sheet. From the report received, we see that the actual cost is 127,664.00 rubles:

Step 6. Closing the month

Let's create a document Closing the month in section Operation - Period Closing - Month Closing:

• In the Period line, indicate the month that closes;
• Repost documents via hyperlink Reposting of documents per month;
• Close routine operations by clicking the button Perform month end closing:

The result of the routine operation to close cost accounts:

Step 7. Calculation of the actual cost of production

We will generate a statement-calculation of the cost of manufactured products and services: References-calculations - Cost of manufactured products:

Let us consider in more detail the calculation of the actual cost of production in 1C 8.3:

• Coefficient = Sum of the planned cost of production / Total amount of the planned cost of the entire output:

1. Canned tomatoes (3 liters) - 37,500.00 / 105,400.00 = 0.355787;
2. Pickled cherry tomatoes (euro bank) - 67,900.00 / 105,400.00 = 0.644213.

• Actual cost of output = Total actual cost of the entire output * Coefficient:

1. Canned tomatoes (3 liters) - 127,664.00 * 0.355787 = 45,421.25 rubles;
2. Pickled cherry tomatoes (euro bank) - 127,664.00 * 0.644213 = 82,242.75 rubles.

• Output cost adjustment = Actual cost of production - Planned cost of production:

1. Canned tomatoes (3 liters) - 45,421.25 - 37,500.00 = 7,921.25 rubles;
2. Pickled cherry tomatoes (euro bank) - 82,242.75 - 67,900.00 \u003d 14,342.75 rubles:

Step 8. Help-calculation Costing

The actual cost in the context of cost items and materials can be viewed by generating a Help-calculation Cost calculation: Help-calculations - Cost of manufactured products.

Step 9. Checking the closing of 20 accounts

We will form a balance sheet for account 20 after performing the routine operation Closing the month: section Reports - Standard reports - Balance sheet for the account.

According to the report, we see that the 20th account is closed:

How to check accounting if 20 account is not closed. The 20 most common account closing mistakes studied in

Step 10

We will form a balance sheet for account 43, after performing the routine operation Closing the month: section Reports - Standard reports - Balance sheet for the account.

The report shows that finished products are now listed at actual cost:

Manufacturing plants Those who have chosen for their main activity directly the manufacture of finished products or semi-finished products are faced with the task of reflecting and registering such business processes in regulated accounting. In this article, we offer step by step instructions accounting for the production and release of finished products 1C 8.3 using the configuration "1C: Enterprise Accounting, edition 3.0".

Step 1: Verify Production Functionality

To begin with, let's make sure that our configuration allows you to keep records of the release of finished products in 1C 8.3.

In the "Administration" in the settings, go to the link "Functionality".

We are interested in the functionality of the production accounting system, which can be found on the corresponding tab.

We see that in this part the functions are used and cannot be turned off. At this point, we consider the first step completed.

Step 2: set up an accounting policy

The setting is also implemented in the main menu of the system from the "Main" section, the "Settings" subsection, the "Accounting policy" hyperlink.

The accounting policy is configured for a specific organization, then we pay attention to the types of activities for account 20 and set the flag for accounting for the release of goods.

Note! At the bottom of the figure, there are three additional options that also affect how we account:

• Accounting for deviations - the inclusion of this flag means the use of account 40 “Output of products (works, services)” in accounting;
• In terms of semi-finished products - the inclusion of this flag means accounting for multi-processing production and requires setting the sequence of processing steps;
• Services to own subdivisions - enabling this flag means that counter issue is taken into account, and requires setting up the "Counter issue" register in order to prevent the calculation of the cost of goods from looping.

We are considering a variant without the use of account 40, counter issues and semi-finished products.

This step is completed necessary settings we have implemented the policy.

Step 3: register issues at the planned cost

In the main menu of the system, the "Production" section is responsible for accounting production processes, and a separate subsection is devoted to the issue itself.

• Requirement-invoice - allows you to register the transfer of materials to production or any other write-off of them for costs. The issue can be registered without it, but it depends on the production business process;
• Production report for a shift - registers the release according to the planned s / s and at the same time write off materials for production.

Let us analyze in detail the work with the production report for the shift.

Let's create a new document and fill it in taking into account the release of one type of goods according to a simple production specification.

In the header, in addition to the name of the company and the warehouse where the material is taken from and where the released goods are placed, you will need to indicate the cost account and the production cost unit.

To fill in the tabular part, indicators must be entered into the system in the nomenclature reference book, which will contain information about the varieties of manufactured goods.

The item card must have the form "Products". For separate accounting on the cost account of the main production, you must fill in the item group. To write off materials for manufactured products automatically, you need to fill out a specification, which can be created directly from this card.

Our next action is to put in the “Products” plate, the quantity of release, put down the planned price, specification. The lines “Account account” and “Nomenclature group” will be filled in automatically according to the data of the item card.

To write off materials and add them to the composition of the s / s, the “Materials” tab is filled out. If there is a specification, filling will occur automatically by clicking the "Fill" button.

This accounting step should be completed by holding the created form. The postings generated by this reflect the accounting for production and the release of finished products in 1C 8.3.

Analyzing the postings, we see that the planned cost is reflected in the credit of account 20, and the actual costs are collected in the debit of account 20. For a correct calculation, you need to understand the actual cost of finished goods.

Step 4: calculate the actual cost of production

Before calculating the actual s / s, the system must reflect all the necessary costs on the account of the main production. In addition to raw materials, this may be the salary of workers, depreciation of equipment, and other expenses. This calculation is triggered through the "Closing of the month".

Calculation of the current is possible with the calculations of previous periods.

If the period is closed without errors, then all transactions are displayed in green. To check the calculation of the cost price, let's see what postings were formed upon closing the cost accounts. To do this, select the appropriate operation "Show Postings".

The calculation made an adjustment to the output, this is reflected in the first posting. The posting generates a reversal entry because The planned cost was more than the actual cost.

Step 5: analyze reports on the actual cost of goods

In conclusion, it remains for us to make accounting reports on cost accounts and finished goods. Earlier, in our example, we did not reflect work in progress, assuming that all products were released to the warehouse and there were no unprocessed raw materials left in the workshops of the enterprise. This means that the balance of the main production account should be zero, and the actual cost of output was formed on the account of finished goods.

We see that account 20 is closed.

The calculation was done correctly. The next step will be accounting for the sale of finished products in 1C 8.3.

Question:

Good afternoon, Daria. Thanks for the helpful tutorials on KA2. We are considering KA2 for the transition from UPR, but there are some doubts about production. Our sewing production works in three stages:

Stage 1 is the preparation of a cut in the cutting section,

Stage 2 is the assembly of the cut into a semi-finished product in the sewing section,

Stage 3 is the quality control department in the packaging area.

Based on your lessons, I realized that I would have to draw up a document for the release of products at the 1st stage, and arrange the remaining 2 stages as warehouses and move from one to another or as divisions, it’s a little unclear, and if the release is drawn up at the third stage, then you can’t see the unfinished production at stages 1 and 2, how to build a chain correctly?

Answer:

We often have multiple departments in a manufacturing process that consistently produce semi-finished products rather than final products. We have two main options for accounting for the output of semi-finished products.

Option 1: release to the warehouse

The release of semi-finished products from each stage is carried out to the warehouse. Then the release document indicates the warehouse to which the semi-finished product is released. In order to reflect the use of this semi-finished product at the next stage of production, you will need to explicitly write off this semi-finished product to production by the document "Transfer of materials to production".

To separate the stages of production in 1C Integrated Automation 2, use the Subdivision directory:

The following chain of documents: Release of a semi-finished product - Write-off of a semi-finished product to the next stage will need to be generated for each stage of production.

This option well reflects the situation when released semi-finished products are stored and released for further production as needed. Or, for example, they may not go into their own production at all, but be sold to a third party.

Option 2: release to the Division

Semi-finished products are not released to the warehouse, but are released directly from department to department. Release to the warehouse is carried out only at the last stage, when we receive the finished product.

In this case, it is also necessary to create departments corresponding to the stages of production.

The workflow in production accounting will look like this:

• at the 1st stage, that is, in the Zakroyny section, the release of the semi-finished product is formalized by the document "Product output and work performance" with the direction "To the subdivision".

In the tabular section "Goods and Works" of this document, in the column "Recipient Subdivision", we indicate the subdivision Sewing section.

Then the released semi-finished products will fall into the work in progress of the Sewing Department as material costs.

• at stage 2, in the Sewing section, we repeat the procedure. We issue the release of the next semi-finished product to the Packaging Department.
• at the 3rd stage, in the Packing area, we form the release of finished products to the warehouse.

This method more accurately reflects the situation when the released semi-finished products are not stored, but are immediately sent to the next processing stage.