Why is the cost of sales not written off? Postings to the cost of production. Accounting entries for the distribution of general production and general business expenses
Having made a mistake in calculating the cost of a product when selling it in 1C: Accounting 8 and other 1C programs, it will be very difficult for an accountant to detect it, even using the balance sheet. The only sure way is to pick up a calculator and begin long calculations. The process of finding and correcting errors becomes excessively labor-intensive with a large range, therefore, in order to avoid all these difficulties, it is better to make calculations correctly. And for this, let's look at the moments when such errors occur.
Receipt and sale of goods same day
It is in the case of receipt and sale of goods on the same day that most often an error occurs in calculating its cost. If in this case you look at the balance sheet for account 41, you can see that at the end of the current period it shows the goods sold with the specified amount, but there is no quantitative display of it. What does this mean? And the fact that we sold the goods, received money, but its cost in accounting was not calculated and written off. Most often, such an error occurs when the implementation in the program is processed earlier than the goods arrive at the warehouse, and even in time.
If an accountant has completed the sale of goods earlier than receipt, then at the bottom of the screen in the program he is given service messages about an error in accounting, which he needs to pay attention to.
Checking the cost of goods sold
Let's check in the 1C program the write-off of the cost of goods sold in the case where the sale was completed earlier than receipt on the same day. To do this, go to the “Reports” menu and create a balance sheet for account 41.01.
Let's take a calculator in our hands and make a simple calculation based on the item item. We divide the amount paid to the supplier by the quantity of goods received and get the cost price. Next, we multiply the resulting cost by the number of units sold and get the cost that should be written off in the program. However, in our case, the amount will be significantly less than the correct result, and this entails a number of problems, such as:
- errors in cost calculations in the next reporting period,
- increase in the tax base.
Correcting an error in writing off the cost of goods
Correcting an error in writing off the cost of a product when selling it in the 1C program is quite simple. It is necessary to correct the timing of registration of receipt and sale documents, and then reschedule them.
Prohibition of writing off goods if there are no remaining balances in the warehouse
In order to ensure that the cost of goods is always calculated correctly, it is necessary to programmatically prohibit registering the sale of goods if they are not taken into account in the program.
To do this, you need to go to the “Enterprise” menu, select the “Configure accounting parameters” item. In the window that opens, you need to go to the “Inventory” tab and uncheck the “Allow write-off of inventory if there is no balance.” Click the “OK” button. Now, if you want to sell a product in the program that is not yet included in inventory, we won’t succeed. This means that cost calculations will always be carried out correctly.
In this article we will look at the full cycle of cost calculation in 1C 8.3 Accounting: from program settings to month-end closing and cost distribution.
Nomenclature groups
The 1C Accounting 3.0 program calculates costs according to. You can create them yourself, including any item items you like.
Nomenclature groups are located in the “Directories” section.
Planned prices
Due to the fact that the 1C program distributes the cost of production costs in proportion to the planned cost, it also needs to be specified.
This can be reflected using . This document is located in the "Warehouse" section. Please note that when filling out this document in the header, you must select a separate price type from the others. You can create it yourself and specify any name. For our example, the name will be “Planned”.
Additional expenses
Please note that 1C calculates not only the cost of finished products, but also the cost of materials.
Suppose we bought a cubic meter of boards 20x100x6000 for 6,000 rubles. In total, we received 83 boards, costing 72.29 rubles. But we also paid 1,000 for delivery (besides delivery, there may be other costs). As a result, it turns out that the cost of a cubic meter will increase to 7,000, and one board will cost 84.34 rubles.
All this can be reflected in the program with the additional receipt document. Expenses (section “Purchases”).
In our example, we allocated additional costs only to boards, but you can indicate several different products on the document tab of the same name. In this case, the specified amount of additional expense will be distributed across all goods. Distribution will be made either “By quantity” or “By amount” (indicated on the “Main” tab of this document).
Every month, the “Month Closing” processing performs the “Adjustment of Item Cost” operation, which calculates the cost of materials before calculating the cost of production.
Accounting policy
Accounting parameters
Previously, we created a pricing document. You had to create the price type yourself by specifying a custom name. Now we must indicate that the created price type is planned.
Go to, which are also located in the “Main” section. Next, in the window that opens, follow the hyperlink “Type of planned prices”.
Select the one you used when setting planned prices earlier.
Documents to reflect production operations
The release of products and services is carried out by the documents shown in the figure below. There the cost of finished products is calculated.
If you use specifications, the “Materials” tab will be filled in automatically based on this data. Be careful when filling out invoices, item groups and other analytics.
Please note that the same item group should not be involved in both product and service release documents at the same time.
Indirect costs
Indirect costs are reflected at the costs that you indicated in your accounting policies. Labor costs are taken into account in the “Payroll” document. Household inventory can be documented with the document “Receipt (acts, invoices).” reflected in advance reports, etc.
Such expenses are included in accounts 26 and 27. As shown in the figure below, we purchased 10 rubber gloves and classified them as a general business expense (account in the tabular section).
Closing the month
Processing for closing the month is located in the “Operations” section.
This processing not only adjusts the cost of the item, but also calculates the share of write-off of indirect costs. These points are shown in the figure below.
How to view the cost of goods in 1C
In addition, this processing allows you to generate a calculation certificate based on the results of the work done. It is called by the button of the same name.
The “Help-Calculation” report itself looks similar to what is shown in the figure below. As an example, we took an already closed month on the 1C: Accounting 3.0 demo database. As you can see, all this data is reflected in the context of item groups, the settings of which we discussed above.
The company sets the planned cost of products (works, services) independently based on the consumption rates of materials, fuel, etc. for production of products (performance of work, provision of services).
There are two ways to account for products:
— without using account 40 “Output of products (works, services)”;
— using account 40 “Output of products (works, services)”.
If you use the first method, then when transferring finished products to the warehouse at accounting prices (planned cost), make an entry:
Debit 43 Credit 20 (23, 29)
— finished products are capitalized at accounting prices (planned cost).
Finished products are written off on account credit 43.
When using the second method, finished products (work performed, services provided) are reflected in account 40 “Output of products (works, services)” at standard, or planned, cost.
When transferring finished products to the warehouse, make a note:
Debit 43 Credit 40
— finished products are capitalized at the planned cost.
Reflect the cost of manufacturing products using wiring:
Debit 40 Credit 20
— reflects the actual cost of production of the main production.
As a rule, the planned cost of production does not coincide with its actual cost.
As a result, a balance appears on account 40.
The debit balance on account 40 is the excess of the actual cost over the planned one (overexpenditure), the credit balance is the excess of the planned cost over the actual one (savings).
Write off the debit balance of account 40 monthly by posting:
Debit 90-2 Credit 40
— the excess of the actual cost of manufactured products over its planned cost is written off.
Write off the credit balance on account 40 monthly using a reversal entry:
Debit 90-2 Credit 40
— the excess of the planned cost of manufactured products over its actual cost was reversed.
Passiv LLC produced and sold 1000 sets of glass wine glasses in 2005 at a price of 118 rubles. for one set for a total amount of 118,000 rubles. (including VAT - 18,000 rubles). "Passive" takes into account finished products at the planned cost (70 rubles per set). The actual cost of the set was 75 rubles.
The Passiv accountant made the following entries:
Debit 43 Credit 40
— 70,000 rub. (70 rub. x 1000 pcs.) - finished products are capitalized in the warehouse at the planned cost;
Debit 40 Credit 20
— 75,000 rub. (75 rub.
How to write off the cost of goods
x 1000 pcs.) - reflects the actual cost of finished products;
Debit 62 Credit 90-1
— 118,000 rub. — revenue from the sale of products is reflected;
Debit 90-2 Credit 43
— 70,000 rub. — the planned cost of products sold is written off;
— 18,000 rub. — VAT payable to the budget has been accrued;
Debit 90-2 Credit 40
— 5000 rub. (75,000 - 70,000) - the amount of excess of the actual cost of finished products over its planned cost is written off;
Debit 90-9 Credit 99
— 25,000 rub. (118,000 - 70,000 - 18,000 - 5000) - reflects the profit from the sale of products (based on the results of the reporting month).
Accounting task - calculation of production costs, production and sale of products and goods
Accounting tasks related to production usually include the following areas of accounting:
- Calculation of production costs, closing of general and production cost accounts.
- Output.
- Sale of finished products.
Conditions of the accounting task on the topic of calculating the cost of production, production and sale of products and goods
The manufacturing enterprise produces two types of products. To account for the direct costs of production of products for each type, subaccounts 20.1 “Main production of products No. 1” and 20.2 “Main production of products No. 2” are used. As of the end of the month, the following data is known on indirect expenses recorded in accounts 25 “General production expenses” and 26 “General expenses”.
| 100 | |
| 1 000 | |
| 25 "General production expenses" | |
| 9 000 | |
2. Reflect in accounting the full output of finished products No. 1 at actual cost, taking into account the initial balance of work in progress.
3. Reflect the sale of finished products to the buyer at a price of 23,600 rubles, including VAT of 3,600 rubles.
Inclusion of general production and general business expenses in the cost of production
To include general production and general business expenses in the cost of production, it is necessary to distribute them between two types of products - between product No. 1 and product No. 2. The distribution of costs is carried out using the usual proportion. To draw up the proportion, you need to select a base for the distribution of indirect costs.
It is allowed to distribute indirect costs proportionally:
- amounts of direct wage costs
- amounts of direct material costs
- total direct costs
Since the problem statement does not contain information about the amounts of direct wage costs or direct material costs, when solving this problem we will use the total amount of direct costs as the distribution base. Data on expenses are given in the condition in the form of turnover and balances on accounts 20, 25, 26.
The ratio of direct costs between products No. 1 and No. 2 is 1000:2000 or 1:2. Those. one third of indirect costs should be attributed to the cost of production No. 1 and two thirds of indirect costs to the cost of product No. 2. Since indirect expenses are distributed every month, but the initial balances of work in progress at the beginning of the month in the subaccounts of account 20 (100 rubles and 50 rubles) are not taken into account when distributing indirect expenses.
That. from 9,000 rub. general production expenses (account 25) amount 9,000 x 1/3 = 3,000 rubles. falls on product No. 1 and 9,000 x 2/3 = 6,000 rubles. for product No. 2.
That. from 36,000 rub. general business expenses (account 26) amount 36,000 x 1/3 = 12,000 rubles. falls on product No. 2 and 36,000 x 2/3 = 24,000 rubles. for product No. 2.
Accounting entries for the distribution of general production and general business expenses
Distribution of overhead costs
Dt20.1 "Main production of products No. 1" 3000.00 rub.
Kt25 "General production expenses" 3000.00 rub.
Dt20.2 "Main production of products No. 2" 6000.00 rub.
Kt25 "General production expenses" 6000.00 rub.
Distribution of general business expenses
Dt20.1 "Main production of products No. 1" 12,000.00 rub.
Kt26 "General expenses" RUB 12,000.00.
Dt20.2 "Main production of products No. 2" 24,000.00 rub.
Kt26 "General expenses" RUB 24,000.00.
The data in the sub-accounts for accounting for production costs after completing the transactions described above looks as follows. There are no balances on accounts 25 “General production expenses” and 26 “General expenses”.
| 20.1 "Main production of product No. 1" | |
| 100 | |
| 1 000 | |
| 3 000 | |
| 12 000 | |
| 16 000 | |
| 16 100 | |
Output
According to the conditions of the problem, it is necessary to reflect the operation of releasing finished products at the actual cost for product No. 1. The actual cost after the distribution of indirect costs can be determined as a debit balance in account 20 “Main production”. In our example, to account for the costs of production of products No. 1, account 20.1 “Main production of products No. 1” is used. After completing the previous point, as can be seen above, the balance on this account is 16,100 rubles, with 100 rubles. of which is the initial balance of work in progress at the beginning of the month, and 16,000 rubles is the amount of actual costs (direct 1,000 rubles and indirect 3,000 rubles.
Accounting for finished products
12,000 rubles, after distribution).
Thus, according to the conditions of the problem, all products are produced taking into account the initial balance, which means that the actual cost of manufactured products will be equal to 16,100 rubles.
Accounting entries for the release of finished products
Accounting entries for the release of finished products at actual cost will look like this:
Dt43.1 "Finished products No. 1" RUB 16,100.00
Kt20.1 "Main production of products No. 1" 16,100.00 rub.
Product sales accounting
First, we will provide some theoretical information about how transactions for the sale of property are reflected in accounting.
Formation of financial results. General provisions on the composition of accounts
To account for the current profit of the organization, account 99 “Profits and losses” is used. It is intended to identify the final financial result of the organization’s activities for the current period (reporting year). Records are kept on it monthly throughout the year. There should be no balance on this account on the first day of the new year.
To generate information about the financial result during the month, a system of synthetic accounts provided for in the chart of accounts is used to record income and expenses:
- Account 90 “Sales” (income and expenses for the main activity)
- Account 91 “Other income and expenses” (other operating and non-operating income and expenses)
- Account 99 "Profits and losses" (to determine the total profit or loss for the organization)
Account 90 “Sales” is intended to generate information on income and expenses for conducting ordinary activities of the organization during the month. Account 90 “Sales” generates the financial result from economic activities, which constitute the main purpose of creating the organization. It represents the difference between sales revenue and the cost of products (works, services) sold.
Account 91 “Other income and expenses” is intended to generate information about other income and expenses that are not the main activity. For example, expenses and income from the sale of fixed assets or materials, exchange rate differences, etc. Account 91 “Other income and expenses” reflects all operating and non-operating income and expenses (except for extraordinary income and expenses and income tax expenses, which are reflected in account 99 “Profits and losses”).
At the end of each month, the balance (difference) of income and expenses from accounts 90 “Sales” and 91 “Other income and expenses” is transferred to account 99 “Profits and losses”.
Account 99 “Profits and Losses” reflects: profit or loss written off from accounts 90 and 91, income and expenses associated with emergency situations, and the amount of accrued income tax. As a result, account 99 “Profits and losses” reveals the organization’s net profit.
When reforming the balance sheet on December 31 of the calendar year, the amount of net profit of the reporting year, formed in the debit of account 99 “Profits and losses,” is transferred to the credit of account 84 “Retained earnings (uncovered loss).” This entry is made by the final posting of December of the reporting year in such a way that as of January 1 of the year following the reporting year, account 99 “Profits and losses” has no balance. Account 84 “Retained earnings (uncovered loss)” is included in the “Capital” section. The economic content of this account lies in the accumulation of profits not yet paid in the form of dividends (income) or retained earnings, which remain with the organization as an internal source of long-term financing.
The formation of profit or loss can be schematically represented as follows:
How to use account 90 "Sales", sales account structure
Account 90 “Sales” is used not only to calculate the result of the sale of products, goods, works, services for the reporting month, but also to generate cumulative data for the profit and loss statement. For this purpose, the following structure of account 90 “Sales” is provided.
On account 90 “Sales”, subaccounts are opened to reflect individual components of the financial result from sales.
To account for sales revenue, subaccount 90.1 “Sales Revenue” is used.
To account for the cost of products sold (goods, works, services) - subaccount 90.2 “Cost of sales”.
To account for value added tax included in the price of products sold (goods, works, services), subaccount 90.3 “Value added tax”.
Additionally, other sub-accounts may be opened. For example, to account for the excise tax provided for in the price of products sold, subaccount 90.4 “Excise taxes” can be used. Likewise, a subaccount may be provided to account for sales tax and other expenses.
To calculate the result from sales, subaccount 90.9 “Profit/loss from sales” is used.
During the month, postings to account 90 “Sales” are made as follows:
Sales account structure
At the end of each month, the turnover on the specified subaccounts is compared: the sum of the debit turnover on subaccounts 90.2, 90.3, etc. is compared with the total credit turnover on subaccount 90.1. The difference represents the profit or loss on sales for the current month. This amount is recorded as the final date of the month in the debit of account 90.9 and the credit of account 99 “Profit and Loss” (in case of profit) or in the debit of account 99 “Profit and Loss” and the credit of account 90.9 (in case of loss).
Thus, at the end of each month there should be no balance on the synthetic (general) account 90 “Sales”. However, all subaccounts of this account have a debit or credit balance, the value of which increases from January to December of the reporting year.
In December of the reporting year, after writing off the financial result for the specified month, final entries are made within account 90 “Sales” to close all subaccounts. To do this, the corresponding balances are written off from all subaccounts to subaccount 90.9. Subaccounts 90.2, 90.3 are closed with credit entries to the debit of subaccount 90.9. The amount from subaccount 90.1 is written off from the debit to the credit of subaccount 90.9. As a result of the entries made, as of January 1 of the new reporting year, none of the subaccounts of account 90 “Sales” had a balance.
Product sales accounting
Schematically, the correspondence of accounts for accounting for product sales can be presented as follows.
1. The buyer's debt for the products shipped to him is reflected.
2. The actual cost of goods sold is written off.
3. VAT is charged on the sale of products.
Accounting entries for the sale of finished products according to the conditions of the problem will look as follows.
3.1. The resulting debt of the buyer for the products shipped to him is reflected, according to the conditions of the problem, the selling price of the products is 23,600 rubles.
Dt60 "Settlements with buyers and customers" 23,600.00 rub.
Kt90.1 "Revenue" 23600.00 rub.
3.2. The actual cost of products sold is written off. According to the calculation result in paragraph 2 of this problem, the actual cost of finished products is 16,100 rubles.
Dt90.2 "Finished products" RUB 16,100.00
Kt43.1 "Finished products No. 1" RUB 16,100.00
3.3. VAT is charged on the sale of products. According to the conditions of the problem, the price of the product (23,600 rubles) includes VAT of 3,600 rubles.
Dt90.3 "VAT" 3600.00 rub.
Kt68.2 "VAT" 3600.00 rub.
3.4. Although this is not in the problem statement, if the buyer makes payment for the products shipped to him, then the buyer’s payment will be reflected in the following posting.
Dt51 "Current account" 23600.00 rub.
Kt62 "Settlements with buyers and customers" 23,600.00 rub.
Service farms can manufacture products and perform work (services):
— for the needs of main and auxiliary production;
- for non-productive needs of the company on a free and paid basis (for example, services of hostels, cultural centers, etc.);
- for third parties.
The costs of the service economy to ensure the production process are written off as a debit to the accounts of material assets or production costs.
If the service production itself produces any material assets, then reflect their actual cost in accounting by writing:
Debit 10 (43) Credit 29
— materials (finished products) produced by service production have been capitalized.
Write off the expenses of the service department for performing work (rendering services) to ensure the main production using the following entry:
Debit 20 Credit 29
— the expenses of the service business for performing work (providing services) for the main production are written off.
Write off the expenses of the service department to support the activities of auxiliary production by posting:
Debit 23 Credit 29
— expenses of the service economy for the provision of services to auxiliary production are written off.
It is often difficult to determine what part of the expenses of a service economy relates to the activities of the main or auxiliary production. For example, a laundry washes work clothes for workers in main and auxiliary production. Therefore, it is necessary to distribute such expenses in proportion to some indicator.
Such an indicator can be the wages of workers in various industries, the amount of direct costs of a particular production, etc. The chosen procedure for distributing expenses of service industries (farms) is fixed in the company’s accounting policy.
On the balance sheet of JSC "Aktiv" there is a laundry service that serves the main and auxiliary production workshops.
Direct expenses in 2005 amounted to: main production - 460,000 rubles, auxiliary production - 40,000 rubles. Laundry expenses - RUB 50,000.
The Aktiva accountant made the following entries:
Debit 20 Credit 10 (70, 69...)
— 460,000 rub. — the costs of the main production are taken into account;
Debit 23 Credit 10 (70, 69...)
— 40,000 rub. — costs of auxiliary production are taken into account;
Debit 29 Credit 10 (70, 69…)
— 50,000 rub. — the laundry costs for providing services are taken into account.
The accounting policy of "Aktiva" establishes that the costs of service facilities are distributed among individual production facilities in proportion to the direct costs of their maintenance. This is done as follows:
- related to the activities of the main production - 46,000 rubles. (50,000 x 460,000: 500,000);
- related to the activities of auxiliary production - 4000 rubles. (50,000 x 40,000: 500,000).
The accountant made the following entries:
Debit 20 Credit 29
— 46,000 rub. — laundry expenses are written off as main production costs;
Debit 23 Credit 29
— 4000 rub. — laundry expenses are written off as auxiliary production costs.
The service enterprise can perform work (provide services) for the non-productive needs of the company for a fee or free of charge.
If your employees use the services of a service facility (for example, a gym) for free, write off the costs of such a facility by posting:
Debit 91-2 Credit 29
— expenses of service facilities for services provided free of charge are written off.
The loss of a service enterprise from performing work (providing services) for non-production purposes on a free basis does not reduce income tax. The organization can repay this loss within 10 years at the expense of the profit received by the service business (Article 275.1 of the Tax Code of the Russian Federation).
Write off expenses for performing work (providing services) for third parties and for yourself for a fee to the debit of subaccount 90-2 “Cost of sales”. After transferring ownership of the results of work performed, make an entry in your accounting:
Debit 62 Credit 90-1
— revenue from the sale of the results of work (services) by the service business is reflected.
Write off the amount of expenses of the service facility for performing work (rendering services) using the following entry:
Debit 90-2 Credit 29
— the expenses of the service business for performing work (services) are written off;
Debit 90-3 Credit 68 subaccount "VAT calculations"
— value added tax is charged.
At the end of the month, determine the financial result from the sale of work (services) by the service business:
Debit 90-9 Credit 99
— profit from the sale of the results of work (services) is reflected
Debit 99 Credit 90-9
— loss from the sale of the results of work (services) is reflected.
The manufacturing company has a laundry service on its balance sheet. It provides paid services to third parties. During the reporting period, the laundry’s revenue amounted to 23,600 rubles. (including VAT - 3600 rubles). Laundry expenses for the provision of services - 15,000 rubles.
The accountant made the following entries:
Debit 29 Credit 10 (70, 69…)
— 15,000 rub. — laundry expenses associated with the provision of services to third parties are reflected;
Debit 51 Credit 62
— 23,600 rub. — funds have been received from third parties;
Debit 62 Credit 90-1
— 24,000 rub.
Accounting at planned cost
— revenue from the sale of laundry services is reflected;
Debit 90-2 Credit 29
— 15,000 rub. — expenses for the provision of services are written off;
Debit 90-3 Credit 68 subaccount "VAT calculations"
— 3600 rub. — VAT is charged and must be paid to the budget.
At the end of the month, the accountant will make the following entry:
Debit 90-9 Credit 99
— 5000 rub. (23,600 - 15,000 - 3600) - profit from the sale of laundry services is reflected.
We know very well that every product has a price or value. What does it consist of? Surely many have heard the formula: cost plus markup. If everything is more or less clear with the markup, then what is the cost price? Let's look at this concept from an accounting perspective.
What is cost in accounting?
In economic terms, cost is the total cost of an enterprise to produce a product, provide a service, or perform work. And from an accounting point of view, there are two types of cost: planned and actual.
Planned cost- this is the calculated average cost for the planned period of time - a year, a quarter. The indicator is calculated based on standard values for the consumption of raw materials, materials and other costs for the production of the product. All expenses are also taken as an average.
Manufactured products are accounted for in accounting under account 43 “Finished products”. The release of a product at the planned cost is reflected in the debit of account 43. Based on the results of production, when the product is released, the actual costs incurred are recorded in the credit of account 43. At the time of sale of the product, the actual cost is compared with the standard indicator, and there is a negative or positive balance, that is, overexpenditure or savings production costs are written off to the debit of account – 90.2 “Cost of sales”. Depending on whether the difference is negative or positive, a regular posting or reversal is made.
Also, when accounting for the planned cost, the accountant can use account 40 “Output of products (works, services).” This method of accounting must be enshrined in the accounting policy of the enterprise. If account 40 is used, then the amounts of actual production costs and planned ones are written off to it, and at the end of the established accounting period, the negative or positive balance is transferred to account 90 “Sales”.
Actual cost- the cost price, which is based on the actual costs incurred to produce the product. In accounting, the actual cost is taken into account in account 43 “Finished products”.
What does cost include in accounting?
When calculating the cost from an accounting point of view, production costs are taken into account, which in turn are divided into direct and indirect costs.
Production costs include:
Material costs;
Wages and social contributions;
Depreciation deductions;
Other expenses.
Direct costs are directly related to the production process. Without them, it is simply impossible to produce finished products. For example, basic materials, raw materials, spare parts, equipment rental and depreciation.
Sales process.
Direct costs are included in the cost amount directly, in whole (for example, the amount of materials spent, raw materials) or in parts distributed over periods (depreciation).
Indirect costs are the costs of managing and organizing production, without which this production itself would also not be able to function normally. They are distributed among all types of manufactured products, without being attributed to the cost of a specific product. Their amount is distributed proportionally to the selected indicator - usually these are direct labor costs, or direct costs in their entirety. An example of indirect costs is utility bills, costs for staff development, labor safety costs, administrative and management costs, and the like.
Calculation and formation of cost in accounting is one of the most complex and responsible areas, which is entrusted to experienced specialists. The results of the cost calculation directly affect the financial result of the company and the amount of accrued basic taxes.
- the cost is calculated by product groups;
- cost costs are distributed in proportion to the planned cost.
Therefore, before making calculations, it is necessary to determine the production costs.
The calculation and costing itself is performed by processing " ".
There can be any number of nomenclature groups (Fig. 1). You can create a product group not only for each type of product, but also for each unit of product (Directories - Income and expenses - Product groups).
Planned prices for calculation are set in the 1C document "" (Warehouse - Prices - setting prices).
There is another important feature - in the 1C 8.3 program, not only the cost of production is calculated, but also the cost of materials. What does it mean? The cost of components can be increased by the amount of additional costs (Fig. 3).
For example, if the invoice indicates the price of a material equal to 10 rubles, the same item can be written off for production at a much higher price (costs of delivery, insurance, customs clearance, etc. will be taken into account).
Figure 4 shows transactions for which the cost of timber and lumber in the warehouse increased by 1111.11 and 388.89 rubles, respectively.
In month-end closing processing in 1C Accounting 8.3, there is a special item for calculating the cost of materials - “Adjustment of item cost”, this operation is performed before calculating the cost of products.
Cost check
What else needs to be done before calculating the cost?
In the accounting policy, look at the sections "", "Inventories" and "Costs" (Fig. 4).
Here it is important to correctly set the methods of distribution of direct and, as well as set the flags for the release of products and services of a production nature.
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In the “Accounting Parameters” section, check the “Production” and “Inventories” items (Fig. 5).
The price type must be chosen to be the one for which the planned prices are specified in the document “”.
Registration of production operations
What documents reflect the release of products and services:
Both documents are located in the “Production” section (Fig. 6). The sale of services can also be reflected in the document “” from the “Sales” section, but the cost of services is not calculated using this document.
Figure 7 shows the release document. It indicates what was released, when, where, in what quantity, as well as accounting accounts, accounts and cost analytics (item group, cost item).
In addition, in the document you can indicate direct costs (the “Materials” tab), which are filled out either manually or automatically according to specification data (if a specification directory is maintained).
It is important to maintain compliance with output and cost analytics. For example, if products are manufactured according to the “Chairs” product group, then the costs should be assigned to this product group. You can check it using the balance sheet for account 20 (Fig. 8).
And one more note - item groups for manufacturing services should not be used for product release.
Our video about preparing the document Production report for a shift in 1C 8.3:
Indirect costs when calculating costs
To account for indirect costs, the following documents are used:
An analysis of indirect costs is also carried out on the balance sheet of accounts 25 and 26 (Fig. 9).
Closing a month in 1C 8.3 to calculate costs
So, all settings have been checked, release documents have been completed, and costs have been reflected. You can start calculating the cost. Call the “Month Closing” processing (Fig. 10).
As you can see, the program itself suggests the sequence of actions. Each operation from the list can be checked and re-performed manually. When performing each item, the program analyzes the correctness of the input, reports errors and provides recommendations for eliminating them (Fig. 11).