Each production unit of any activity of the enterprise strives to obtain the maximum possible income from its operation. The company tries not only to sell its products at a favorable price, but also to reduce production costs. Non-price factors of market conquest come to the fore. Managing costs in order to form their optimal structure, as well as reduce their value, allows you to reduce product prices, which, other things being equal, gives the company the opportunity to maintain or even strengthen its competitive position in the market.

In conditions market relations It is very important to study not only the essence of costs and their characteristics, but also the issues of their impact on profit. Costs are taken into account in many economic sciences, but they play the largest role in management accounting. Managers at different levels need information about costs to calculate profits, marginal revenues, costs, inventory balances, choice of assortment policy, technical retooling policy, motivation and others.

Financial records of availability in the enterprise as a whole are not sufficient to make operational, tactical and strategic management decisions. Therefore, these problems of formation of enterprise costs and accounting of these costs are especially relevant in market conditions.

Cost concept

In domestic and foreign scientific journals the rules often use three concepts, the differences of which are not strictly defined. These are the concepts of costs, expenses and expenses.

Modern theory and practice provide many definitions of costs. Thus, a number of experts present costs as an economic interpretation that expresses the totality of all resources in the field of inventories, labor and finance, the consumption of which is associated with the production process.

M.A. Vakhrushina characterizes costs as a monetary estimate of the volume of resources used for any purpose. Other authors understand the total flow of funds associated with assets if they are capable of generating future income or liabilities. If this does not happen, then the undistributed profit of the enterprise is determined as costs for a specified period.

In the economic encyclopedia, costs are interpreted as the monetary expression of the value of economic resources expended when a business entity performs an activity.

The interpretation of the concept of “costs” is also ambiguous. To understand how accounting systems calculate costs and effectively communicate accounting information to stakeholders, it is necessary to have a clear understanding of what the term “cost” means in each case. It has many meanings and is used differently in different situations.

Costs represent an assessment in monetary terms of all resources in relation to finance, labor and materials, information that are associated with the organization of the production process and sales characteristics over a period of time. The main cost characteristics are as follows:

• monetary valuation various types resources, providing the principle of their measurement;
• a target setting that is associated with the production and sale of products in general or at one of its stages;
• the period of time that must be attributed to the production of products.

It should be noted that if costs are not related to production and are not written off (not completely written off) to this product, then they become inventory in warehouses in the form of raw materials, supplies, etc.

We can say that costs have the property of reserve capacity; in this regard, they can be attributed to the company’s assets. The main cost features are:

• dynamism;
• manifold;
• difficulties in measurement and evaluation;
• complexity and inconsistency of impact on economic results.

Difference between costs and expenses

The differences between costs and expenses can be formulated in the following terms:

• Costs and expenses differ in the economic nature of the assessment. Costs are of an estimated nature, reflected in internal accounting, depend on the accounting system used and are not necessarily related to payment flows in the enterprise. The costs are not in the nature of payment. They are presented in the financial statements of the company.
• Costs may not have signs of costs: a number of costs in production accounting have no analogues among costs.
• Costs do not have a direct connection with production. Although they arise in reporting period in the production process, however, they are not always correlated with this process.

Among experts, there are those who believe that costs are a broader concept in their content than costs, and justify this by the fact that costs can be incurred in connection with the entire economic activity of an enterprise, and costs can only be incurred for the production sector.

The concept of “cost” implies the concept of “cost” in relation to the production of goods (work services).

Expenses are any expenses provided that they are incurred to carry out an activity aimed at generating income.

Paragraph 9 of PBU 10/99 essentially describes the mechanism for the transition from the organization’s expenses to the cost of a unit of production. It has been established that the determination of the cost of manufactured products is based on expenses for ordinary activities.

Difference from the concept of expenses

Expenses are expenses:

• set for a time interval;
• documented and economically viable;
• they transfer their entire value to goods sold during this period;
• the occurrence of expenses occurs in conjunction with a reduction in the economic resources of the company with an increase in the amount of the “creditor”.

Cost classification

The main accounting costs are grouped by economic content in accordance with the following elements:

• material costs;
• salary expenses;
• accrual of extrabudgetary funds;
• depreciation;
• other expenses.

Other costs include:

• expenses for wages managers;
• operation of machines and areas;
• travel expenses of employees;
• expenses for communications, audit, information services, security services;
• entertainment expenses;
• costs of selling goods;
• taxes.

Expenses incurred by an enterprise in connection with the production of goods, provision of services or performance of work are reflected and included in the cost of goods, services or work of the reporting period to which they relate, regardless of the time of their payment.

In terms of cost, the following types of costs exist:

• Direct costs that are directly associated with the production of a specific product.
• Indirect - costs for administrative salaries, general production and general business. Costs of this type are associated with the production of several types of goods and must be distributed between product positions in proportion to a certain indicator.

Regarding the process:

• basic;
• invoices.

Regarding production volume:

• permanent;
• variables.

Applicable accounting methods

Cost accounting methods are classified as follows:

• custom - it is used for small-scale production, a specific order is selected as an accounting object;
• cross-cutting - used in large-scale production, cost accounting is carried out in stages at the stages of production;
• boiler - used in enterprises that produce one type of product, accounting is made from the expenses incurred by the enterprise as a whole during a period of time;
• regulatory - used in enterprises with wide range industrial goods, accounting is carried out using standards with mandatory identification and consideration of the reasons for deviations from them for further analysis and prevention of these reasons at work.

Organization of production cost accounting

To collect costs for the production of goods, provision of services or implementation of work, use the “Production Costs” section of the chart of accounts.

Grouping of costs in this section is most often carried out using the following settlement accounts: 20, 23, 25, 26, 28.

Account 20 and production cost accounting is used to collect data on the costs of producing goods, services or work, which, in turn, were the purpose of creating a company.

This account records both direct costs determined by the production process and those included in the cost price, as well as indirect costs associated with managing and maintaining production.

Analytical accounting on this account is carried out for certain types of products.

Indirect costs are associated with several types of products. They are distributed in proportion to the approved indicator. Costs are paid according to standard (planned) or actual production costs.

Account 23 “Auxiliary production” reflects costs that are auxiliary to the main production (maintenance of operating systems, provision of heat, electricity, etc.).

Analytical accounting in this account refers to the type of production. Fees are written off to account 20 or to the cost of a specific product in the form of direct costs or distributed between individual types of goods in proportion to the selected indicator.

Account 25 “General production expenses” groups the costs of servicing main and auxiliary production enterprises. Among the expenses that are taken into account in this account may be payments for insurance of production machines, the cost of servicing these machines, the cost of renting production space and equipment, and others.

Analytical accounting of the account is carried out by individual business units and expense items. At enterprises where homogeneous goods are produced, and expenses are not distributed, they are subject to write-off to the debit of account 20. At enterprises producing different goods, expenses are subject to distribution between the types of goods produced. Expenses are written off to the debit of accounts 20, 23, 29. Account 25 has no balance at the end of the reporting period.

Account 26 “General expenses” groups those expenses that are not directly related to production processes and are not related to management needs. For example, salaries of managers, accounting, depreciation of property that the administration uses in its activities, rental payments in premises for administration, etc.

Analytical accounting is carried out according to budget items and place of origin. Write-off of expenses collected during the month is carried out depending on the chosen method of forming the cost of production. When an accountant chooses the method of accounting for the full cost of production, expenses are written off using accounting entries Dt20-Kt26, Dt23-Kt26, Dt20-Kt26. If you choose to record products at a reduced price, the contents of account 26 are charged directly to account 90-2.

The organization of cost accounting in different industries is characterized by its own characteristics. They are related to the conditions of a specific industry. Ministries have developed sectoral cost accounting guidelines. These recommendations detail and clarify the provisions of federal and industry cost accounting rules for the production of a particular industry.

In recommendations for cost accounting in a specific industry, an economic entity finds its own classification of methods and methods for cost accounting, forms of source documents for their accounting, cost distribution schemes, nomenclature of cost items and principles for calculating the cost of various products.

Enterprise cost accounting

The methods chosen by the enterprise for compiling production costs must be justified, determined by regulatory documents, industry instructions and methodological recommendations, and recorded by the accountant in the accounting policies of the enterprise.

Mandatory reflection in accounting policies also depends on the methods of allocating costs between specific goods.

Cost accounting in the accounting of an enterprise must be carried out in strict accordance with regulatory documents and be timely, complete and reliable.

Count 20: Key Features

Cost account in accounting number 20 is used by every organization engaged in production activities, to sum up the costs of the cost of production. This account is active in the company.

In the organization of accounting for production costs, these costs are distributed in accordance with the following items:

• material costs - the cost of acquiring raw materials, electricity, water, fuel, tools, industrial equipment, work and services performed by third parties;
• the cost of labor of workers who participate in production;
• social expenses;
• depreciation on fixed assets in production;
• other types: expenses for business trips of employees carried out for production purposes, deficit within the limits of natural loss, expenses for semi-finished products, expenses for future periods and other reasonable expenses.

The accountant must maintain analytical accounting on account 20 by product.

Costs associated with several types of products (indirect) must be allocated to be included in the cost of each unit of production. The organization can independently determine the indicator proportional to the distribution of expenses. This may be the volume (cost) of materials and raw materials used in the production of a certain type of product, or the amount of wages of employees involved in production.

Expenses can be written off in the following ways:

• according to standard or planned expenses;
• according to the actual production cost.

Tax accounting

When it comes to tax accounting, costs include economically justified and expressed costs. They can be expressed in cash. Only funds that were spent on generating income from the operation of the company are taken into account.

Accounting and tax accounting of costs are closely interrelated with each other, but they also have differences. Tax accounting involves a number of points that must be known in advance. An entrepreneur should pay attention to the following nuances in advance:

• features of debt transfer to a third party;
• introduction of the netting procedure;
• settlement using an account;
• calculation of accepted obligations;
• recognition of income when paying the simplified tax system.

In controversial situations, the entrepreneur must be guided by the provisions of the current legislation.

The period during which material costs are reflected in tax accounting for the accrual method is specified in paragraph 2 of Art. 272 of the Tax Code of the Russian Federation. It depends on the type of material costs.

Thus, the cost of raw materials and supplies related to manufactured goods is recognized as an expense on the date such a resource is transferred to production.

In the cash method, in order to recognize material costs, in addition to the supply of materials for production or the signing of an act, such costs must be paid in some way (cash or non-cash).

Improving accounting

To obtain useful data that allows you to make decisions and plan, production costs should be systematized in several ways:

• expenses for future periods;
• unreimbursable expenses;
• opportunity costs when making alternative decisions;
• incremental and marginal costs;
• dynamic costs in relation to the volume of industrial goods.

In order to improve the accounting of production costs in companies, it is advisable to separate cost accounting in accounting, management and financial accounting. These areas of activity have many differences from each other, although at first glance they concern the same issues.

It is also worth introducing methods for approving the final financial results of “input-output” and the use of foreign classifications of production costs. Foreign classification methods are more accurate and understandable.

When accounting for costs of services, established recommendations should be followed.

It is necessary to use current accounting records when making entries, as well as methods that allow the records to be kept in as simple a form as possible.

Conclusion

One of the most important tasks of cost accounting in accounting is the accounting of production costs, since information on production costs is necessary directly for the director of the enterprise to form financial policy aimed at increasing profitability and reducing costs. Therefore, it is important for an accountant to determine appropriate methods for accounting for production costs and methods for distributing them among products.

Account 20 in accounting is one of the main ones for reflecting information related to the production of goods, performance of work and provision of services. All methods used to record such costs must be provided in the accounting policies.

Composition of production costs, economic elements and costing items for various types of production

For the correct organization of accounting for production costs for planning and accounting objects, reasonable standardization, planning, organization of cost control, conducting a detailed analysis in order to make the necessary management decisions related to the efficient use of the organization's resources, production costs are classified according to the following criteria:

• * economic content - on the cost of means of labor, objects of labor and the cost of living labor;
• * in relation to the technological process of production - for basic and overhead costs;
• * the method of attribution to production and costing objects - direct and indirect;
• * in relation to production volume - into conditionally variable and conditionally constant;
• * participation in the production process - production and non-production (commercial).

Classification of costs by economic content is necessary to determine the ratio in the production costs of living and embodied labor in the production of certain types of products, as well as to analyze labor productivity and determine the influence on it of the level of various factors of production.

The main costs are directly related to the technological cycle of product production and its maintenance. The main ones include costs associated with preparation, development of production, the production cycle itself (including losses from defects, costs of improving the quality of products), as well as costs of servicing the production process.

Overhead costs are associated with production organization and management. They include costs and expenses for production management (salaries of shop managers of the main, auxiliary and service production, as well as managers, specialists and employees, along with deductions for social needs, rental costs, space heating, etc.).

The classification of costs into direct and indirect is used in heterogeneous industries (mechanical engineering, light industry, agriculture).

Direct costs are costs that are directly related to the production of one type of product (work, service) and are included in the cost of a unit of production in a direct manner.

For example, the consumption of raw materials for the production of specific products, etc. Indirect costs, as well as direct ones, are included in the cost of products (works, services), but indirectly, i.e., by distribution between individual types of products (works, services). These include general production and general business expenses, work and services of auxiliary production, etc.

Variable costs are costs whose size varies in direct proportion to changes in the physical volume of production. Conditionally variable costs are costs the size of which depends on the volume of production, but this dependence is not directly proportional. These include salaries of management personnel as part of general production expenses, costs of operating machinery and equipment.

Conditionally fixed costs are costs that are practically independent of changes in the volume of production. These include administrative and management expenses, as well as part of general production expenses (the amount of accrued depreciation on buildings, structures, machinery and equipment, etc.), and part of sales expenses (product advertising costs).

Production costs are associated with the production of commercial products and form their production cost. Non-production expenses are the organization's expenses associated with the shipment and sale of products (costs of the manufacturer's sales activities).

In accordance with PBU 10/99, the expenses of an organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided:

for expenses for ordinary activities;

for other expenses.

When generating expenses for ordinary activities, they are grouped by economic elements of costs:

• * material costs: raw materials, supplies, purchased components and semi-finished products, fuel, electricity, heat, etc.;
• * labor costs;
• * costs of contributions for social needs;
• * depreciation;
• * other costs (rent, interest on bank loans, taxes, etc.).

Material costs include the cost of materials and various types raw materials purchased from outside for the purpose of manufacturing products, performing necessary work or providing relevant services.

Other costs combine all other costs that were not included in the previous cost elements:

• * payment of interest on a bank loan received for the acquisition of fixed assets and inventories, before accepting these assets for accounting;
• * expenses for business trips;
• * payment for the cost of work on certification of products confirming their compliance with the necessary consumer qualities;
• * various taxes, fees and payments (including payments for compulsory types of insurance);
• * rewards for inventions and innovation proposals;
• * lifting;
• * payment to third parties for fire and security guards;
• * fees for training and retraining of personnel;
• * payment of postal, telegraph and office expenses;
• * costs for warranty repairs and maintenance;
• * rental fees in the situation of renting individual objects related to fixed assets, or their individual parts;
• * contributions to the repair fund created by the organization itself on the basis of the standards for deductions developed by it and the book value of fixed assets;
• * depreciation of intangible assets;
• * other costs included in the cost of production, but not related to those indicated above.

Accounting for material costs for production

Raw materials and materials are released into production in strict accordance with current consumption standards by weight, volume, area or account and are documented with limit cards, requirements, and invoices.

To control the use of raw materials in production, the following three main methods are used: documentation, batch cutting methods and inventory.

The documentation method is based on documenting all cases of deviations in the consumption of raw materials and materials from established norms, standards and conditions (when supplying raw materials and materials in excess of the limit, when replacing some types of raw materials and materials with others, etc.). This method is used to one degree or another at all industrial enterprises.

The essence of the batch cutting method is that for each batch of materials released for production, a cutting sheet (record card) is issued. It indicates the amount of material supplied to the workplace, the amount of workpieces (parts) and waste that should be obtained from the materials, and the actual workpieces and waste received. To identify the cutting results, the actual number of blanks obtained is compared with the standard ones. Savings or excess consumption of materials are determined by comparing the actual amount of material consumed with the standard consumption.

The cutting sheet also indicates the reasons for the identified deviations and the persons responsible for cutting the materials.

With the inventory method, after a shift, day, five-day period or other period, an inventory of the remaining unused raw materials and materials is carried out. Actual

The standard consumption of raw materials and materials is determined by multiplying the manufactured products by the standard consumption of raw materials and materials. The actual consumption of raw materials and materials for each calculation group is compared with the standard one and deviations from the norms are established, which are then distributed among the corresponding cost accounting objects in proportion to the standard costs.

After 1 month, workshops draw up reports on the consumption of raw materials and materials, where they indicate the standard and actual consumption of materials for each type of product or for several types of products in general. Based on these reports from the shops, the accounting department draws up for each synthetic account separately a statement of the distribution of consumed raw materials and supplies.

Accounting for losses from defects

Defects in production are considered to be products, products, semi-finished products, parts, work that, in terms of their quality, do not meet established standards or technical conditions and cannot be used for their intended purpose or can be used after eliminating detected defects.

Depending on the nature of the defects, a distinction is made between correctable and irreparable (final) defects.

Correctable defects are products, semi-finished products (parts and assemblies) and work that can be used for their intended purpose after correcting defects, and their correction is technically possible and economically feasible.

Final (irreparable) defects are considered to be products, semi-finished products, parts and work that cannot be used for their intended purpose and the correction of which is technically impossible or economically impractical, that is, in cases where correcting the defect will require costs exceeding the costs of manufacturing new products instead defective.

In accordance with the Chart of Accounts, accounting for losses from defects is carried out using account 28 “Defects in production”. The debit of account 28 takes into account the cost of irreparable defects, as well as the costs of correcting defects. The credit of account 28 reflects amounts that reduce losses from defects, in particular, the cost of defective products capitalized at the price of possible use, amounts recovered from those responsible for the defects, amounts recovered from suppliers of substandard materials, the use of which was defective.

Non-refundable amounts of losses from defects are included in the cost of those types of products for which defects are detected. If in the period in which a defect was detected, this type of product was not produced, then the amount of losses from defects is distributed by type of product as general production expenses.

If a defect is detected directly at the enterprise, at certain stages of the technological process, or directly in finished products before they are transferred to customers, the defect is considered internal.

Losses from internal defects are reflected in the costs of the month in which the defect was detected.

The cost of internal irreparable defects, to be reflected on account 28, is determined by the amount of costs for the manufacture of defective products, which includes the cost of raw materials used, labor costs and the corresponding amounts of unified social tax, costs of maintaining and operating equipment, and part of general production expenses.

Accounting for irreparable internal defects is documented by accounting entries:

Dt 28 “Defects in production” Kt 20 “Main production”, 21 “Semi-finished products of own production”, 43 “Finished products” - the cost of defective products is written off;

Dt 10 “Materials”, 21 “Semi-finished products of own production”, 41 “Goods” Kt 28 “Defects in production” - defective products are capitalized at the price of possible use;

Dt 73 “Settlements from personnel for other operations” Kt 28 “Defects in production” - amounts to be recovered from those responsible for the defect have been accrued;

Dt 76 subaccount “Calculations for claims” Kt 28 “Defects in production” - amounts to be recovered from suppliers of defective materials have been accrued;

Dt 20, 23 Kt 28 “Defects in production” - losses from defects are included in the cost of production

Accounting for the costs of developing new production facilities

According to paragraphs. 34 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include expenses for the preparation and development of new production facilities, workshops and units.

In accordance with clause 31 of the Basic Provisions, the costs included in the article “Costs for preparation and development of production” include:

• - expenses for the development of new enterprises, production facilities, workshops and units (start-up costs);
• - expenses for preparation and development of production of new types of products and new technological processes;
• - other one-time costs, the list of which is established in industry instructions.

Expenses for the development of new enterprises, production facilities, workshops and units put into operation, taken into account specifically as part of deferred expenses, are included in the article “Costs for preparation and development of production”. Their value is determined by the estimate with the necessary calculations for it, drawn up on the basis of the established regime, duration and other conditions of trial operation and development of the facilities being put into operation.

When drawing up estimates, it should be borne in mind that the cost of products obtained during the comprehensive testing period and meeting established standards or technical conditions is excluded from the total amount of start-up costs.

The costs of preparing and mastering the production of new types of products and new technological processes include the costs of design and construction, the development of a technological process for manufacturing a new product, the rearrangement and readjustment of equipment, as well as the cost of the product used as a sample.

The costs of preparing and mastering the production of new types of products and new technological processes do not include:

• - costs associated with partial changes in the design of products, modernization of individual parts, assemblies and partial revision of the technological process;
• - costs incurred through capital investments;
• - the cost of work performed by research, design and engineering organizations at the expense of budgetary allocations.

At enterprises with a multi-product production, where the period of mastering production is short and costs are relatively small, they can be planned and taken into account as part of shop expenses.

The article “Expenses for preparation and development of production” also includes other one-time costs (not reimbursed by capital investments) for preparation of production, made before the start of production or associated with expanding the scale of production. The list of such costs is established in industry instructions.

All expenses related to new production can be combined into two groups:

• - directly related to the creation of new production (costs of renting production premises; depreciation of production fixed assets; operating costs By production premises; salaries of workers involved in setting up equipment and preparing for production; the cost of materials and tools necessary to set up equipment; cost of services, work on setting up equipment and preparing production);
• - general business expenses (managerial salaries, depreciation of office space or the cost of renting it, utility bills, payment for communication services, etc.).

Synthetic and analytical accounts for production costs, their purpose and essence in the organization of cost accounting

The following accounts are intended to account for production costs (performance of work, provision of services):

• 20 “Main production”;
• 21 “Semi-finished products of own production”;
• 23 “Auxiliary production”;
• 25 “General production expenses”;
• 26 “General business expenses”;
• 28 “Defects in production”;
• 29 “Service industries and farms”;
• 96 “Reserves for future expenses”;
• 97 “Deferred expenses”.

In the general case, the organization’s accounting policies regarding cost accounting should reflect the following points:

• 1) the method of writing off general business and general production expenses (they can be written off as conditionally fixed expenses directly to the debit of account 90 (method of forming partial cost of production) or included in the cost of production under account 20, 23, 29 (method of forming full cost);
• 2) the method of distributing indirect costs between cost calculation objects. Indirect expenses (general business expenses, if they are written off to accounts 20, 23, 29, general production expenses) are distributed among the objects of calculation in proportion to the distribution base, which can be used:
  • * amount of direct costs of materials,
  • * amount of salary expenses,
  • * the amount of direct costs of materials and wages,
  • * sum of all direct expenses.
• 3) a method of grouping expenses by cost items to generate information for management purposes and cost calculations. For example, the main costing items may be: raw materials and materials; returnable waste (subtracted); purchased products and semi-finished products; fuel and energy for technological purposes; basic and additional wages of production workers; mandatory deductions from wages; expenses for the maintenance and operation of machinery and equipment; general production expenses; general running costs; losses from marriage; business expenses; other production costs.

All of the above cost accounting accounts (except for account 96) are active in relation to the balance sheet. The debit of these accounts takes into account expenses, and the credit accounts for their write-off. At the end of the month, the costs recorded in the collection and distribution accounts (25, 26, 28, 97) are written off to the accounts of the main and auxiliary production, as well as service production and farms.

From the credit of accounts 20 “Main production”, 23 “Auxiliary production” and 29 “Service production and facilities”, the actual cost of manufactured products (work, services) is written off. The balance of these accounts characterizes the amount of costs for work in progress.

In small organizations, to account for production costs, as a rule, they use accounts 20 “Main production”, 26 “General business expenses”, 97 “Deferred expenses” or only account 20.

The determining one among cost accounting accounts is calculation account 20 “Main production”. It summarizes information on production costs, the products (works, services) of which determine the content of the organization’s statutory activities

Semi-finished products can be sold externally. If this is done systematically, then account 43 “Finished products” is used, and not account 21 “Semi-finished products of own production”. But if this is an occasional fact, then semi-finished products are written off at their cost to the debit of account 90 from the credit of account 21.

In the journal-order form, accounting for production costs is carried out in journal-order No. 10, which is compiled on the basis of the final data of the cost accounting sheets of workshops (form No. 12), accounting for the costs of service industries and farms (form No. 13), accounting for losses in production (form No. 14), accounting for general business expenses, deferred expenses and commercial expenses (form No. 15), etc.

Journal-order No. 10 reflects all production costs for cost elements from the credit of the corresponding material and settlement accounts, as well as internal turnover in production cost accounts (writing off general production and general business expenses, services and work of auxiliary production). Data from the order journal is used to calculate costs by element and calculate the cost of production.

Accounting for work in progress balances

When determining the cost of production, the costs of the reporting month are adjusted for the difference in the value of work in progress balances at the beginning and end of the month. Work in progress includes products that have not passed all stages of the production process, as well as incomplete products that have not passed technical tests and have not been accepted into the finished product warehouse.

Incorrect defects, materials in workshops that have not begun processing, parts, units and products on canceled orders, etc. do not count as work in progress.

In accounting, the actual value of costs in work in progress is the value of the debit balance in account 20 “Main production”.

At the end of the month, in industries that have constant carry-over balances of work in progress, in order to determine the costs attributable to manufactured finished products, it is necessary to establish the quantity and value of these balances.

Quantitative accounting of the movement of work in progress remains is carried out by employees of the dispatch services of the workshops. To determine the value of work in progress balances, operational (or operational-technical) accounting data is used. However, the most accurate data on the balances of costs in work in progress can only be obtained by conducting an inventory of work in progress.

The assessment of work in progress balances can be carried out:

• · in a single production - according to actual costs incurred;
• · in mass and serial production - at standard (planned) production costs; by direct cost items; at the cost of actually consumed raw materials, materials and semi-finished products.

For such an assessment, information is used on the number of products or parts that have not been processed, their location and degree of readiness. Then the costs of materials and wages are added up according to the standards and prices of those processing operations that the product (part) has already undergone. This calculation is made for all unfinished products, works or services.

The actual cost of manufactured products is determined as follows: to the balances of work in progress at the beginning of the month (opening balance in account 20), costs for the month are added (turnover in the debit of account 20), and the returned and written-off amounts are subtracted (returnable waste, losses from defects, downtime etc.) (turnover according to credit account 20), as well as the balance of work in progress at the end of the month (final balance according to account 20).

With a small specific weight and stability of work-in-process balances, general production and general business expenses are attributed to work-in-process balances in the planned (estimated and standard) amount.

CHAPTER 11

Production cost accounting

After studying this chapter you will learn:

On accounting for production costs in crop production; on accounting for production costs in livestock farming;

On accounting for industrial production costs;

On accounting for direct costs and distribution of indirect costs;

on accounting for semi-finished products, costs in service and auxiliary industries, defects in production; !!! on standard correspondence of accounts for accounting for production costs.

11.1. Basic regulatory documents

1. Tax code Russian Federation. Chapter 25.

2. the federal law"About accounting".

3. Regulations on accounting and reporting in the Russian Federation.

4. PBU 1/98 “Accounting policies of the organization.”

5. PBU 10/99 “Expenses of the organization.”

6. PBU 17/02 “Accounting for expenses for research, development and technological work.”

7. Methodological recommendations for planning, accounting and calculating the cost of products (works, services) in agriculture, approved by the Ministry of Agriculture of the Russian Federation dated March 11, 1993 No. 2–11/473.

8. Methodological recommendations for accounting of costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by order of the Committee of the Russian Federation on Trade dated April 20, 1995 No. 1-55/32-2.

9. Order of the Ministry of Finance of Russia dated July 6, 2001 No. 50n. “On clarifying the cost standards for receiving and serving foreign delegations and individuals.”

10. Decree of the Government of the Russian Federation of February 8, 2002 No. 92. “On establishing standards for organizations’ expenses for the payment of compensation for the use of personal cars for business trips, within which, when determining the tax base for the income tax of an organization, such expenses are classified as other expenses related to the production and sale of products."

11. Decree of the Government of the Russian Federation dated February 8, 2002 No. 93 “On establishing standards for organizations’ expenses for the payment of daily allowances and field allowances, within which, when determining the tax base for the organization’s income tax, such expenses are included in other expenses associated with production and sales products".

11.2. Accounting category “production costs”, classification of production costs

Under production costs understand the cost of resources used in the production process, performance of work and provision of services.

A cost management system is necessary for the successful operation of an enterprise, since cost information is used to develop a development strategy designed to provide a sustainable advantage over competitors.

Expenses– these are resource expenses attributed to the reporting period when calculating the financial result for this period. They represent either a part of previously made ones, i.e. capitalized expenses, or expenses and accruals recognized as expenses at the time they are incurred. It is the costs that are important for determining the financial result.

Expenses mean “sacrifice” of some resource, i.e. its reduction or use to achieve set goals. Expenses are either capitalized, i.e. are reflected in the balance sheet as an asset, and are gradually transferred to costs or losses in future periods, or immediately attributed to costs or losses of the reporting period. Thus, in relation to costs, expenses act as their cause or effect.

The concept of "costs" in a narrow sense, it is synonymous with the concept of “costs” (it is in this context that this term is used in commercial enterprises).

Currently, in practice, the terms “costs”, “expenses” and “costs” are in many cases used as synonyms, regardless of the sector of the economy.

In accordance with PBU 10/99 “Expenses of an organization”, “expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets ( Money, other property) and (or) the occurrence of obligations leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).”

To properly organize expense accounting great importance has their classification.

In agriculture, costs are grouped by type of production: costs of main production, costs of auxiliary production and farms, costs of industrial production and farms, costs in service farms.

The main industries in agriculture are crop production, livestock farming, and industrial production.

Auxiliary production includes divisions that are engaged in the repair of fixed assets, transportation of goods, as well as divisions that provide main production with electricity, water, packaging, etc.

Service enterprises and households include housing and communal services: canteens, buffets, preschool institutions, rest homes, cultural and community institutions.

The expenses of an enterprise, depending on their nature, conditions of implementation and directions of its activities, are divided as follows:

Expenses for ordinary activities;

Other expenses.

When forming expenses for ordinary activities, they grouped by economic cost elements:

Material costs (raw materials, supplies, purchased components and semi-finished products, fuel, electricity, heat, etc.);

Labor costs;

Costs of contributions for social needs;

Depreciation;

Other costs (rent, interest on bank loans, taxes, etc.).

Grouping costs by element is necessary in order to study material intensity, energy intensity, labor intensity, capital intensity of products and establish the impact of technical progress on the cost structure. If the share of wages decreases and the share of depreciation increases, then this indicates an increase in the technical level of the enterprise and an increase in labor productivity. The share of wages also decreases when the share of purchased components and semi-finished products increases, which indicates an increase in the level of cooperation and specialization.

Grouping costs by purpose, i.e. according to calculation items, indicates where, for what purposes and in what amounts resources were spent. Such a grouping is necessary for calculating the cost of individual types of products in multi-item production, establishing cost concentration centers and finding reserves for their reduction.

Under cost of products, works and services refers to the costs of all types of resources expressed in monetary form: fixed assets, raw materials, materials, fuel and energy, labor used directly in the process of manufacturing products and performing work, as well as to maintain and improve production conditions and its improvement.

Costs included in the cost of production, as a rule, must meet the following requirements:

validity– economically justified costs, the assessment of which is expressed in monetary form;

documentary confirmation– registration of expenses with documents in accordance with the law;

Expenses are recognized as expenses provided that they are incurred for activities aimed at generating income.

Costs in accounting are grouped by places of occurrence (production, workshops, sections, etc.), as well as by types of products and expenses (product cost calculation items and elements).

The purpose of accounting for production costs is the timely, complete and reliable determination of the actual costs of production and sales of products, the calculation of the actual cost of individual types, groups and all products, as well as control over the use of material and other resources and funds in production.

For the organization of accounting of production costs, the choice of calculation objects and the nomenclature of synthetic and analytical production accounts is of great importance.

TO calculation objects include individual products or groups of products, semi-finished products, works and services, the cost of which is determined in the process of accounting for production costs. For certain calculation objects, analytical accounting of production costs is carried out. However, it is allowed to open analytical accounts not for each object, but for their group.

For each object you need to choose the right calculation unit which are mainly used in natural (centners, cubic meters, kilograms, etc.) and conventionally natural units, calculated using coefficients, for example, in processing (a thousand conventional cans of canned food, etc.). The calculation units may not coincide with the natural accounting unit. Application enlarged costing units simplifies the preparation of planned and reporting cost estimates.

The following typical cost items have been established for agricultural enterprises:

3. Mineral and organic fertilizers

4. Plant and animal protection products

6. Raw materials for processing

a) petroleum products;

c) repair of fixed assets.

8. Works and services

9. Organization of production and management

10. Loan payments

11. Losses from animal deaths

12. Other costs

Based on the standard nomenclature of cost items, taking into account the specific operating conditions of agricultural enterprises, a specific nomenclature of cost items is formed for each industry, which makes it possible to more accurately group costs and, as a result, more correctly formulate the cost of cost items depending on the conditions in which the agricultural enterprise operates.

IN accounting policy of the enterprise regarding cost accounting In general, the following points should be reflected:

a) the method of writing off general business and general production expenses (these expenses can be written off as conditionally fixed expenses directly to the debit of account 90 (method of forming partial cost of production) or included in the cost of production of account 20, 23, 29 (method of forming full cost);

b) the method of distributing indirect costs between costing objects. Indirect expenses (general business expenses, if they are written off to accounts 20, 23, 29, general production expenses) can be distributed among cost calculation objects in proportion to the distribution base, which can be used:

Amount of direct materials costs,

Amount of salary expenses

The amount of direct costs of materials and wages,

The sum of all direct expenses;

c) a method of grouping expenses by cost items to generate information for management purposes and cost calculation. Eg, main costing items can be:

Raw materials and supplies, returnable waste (subtracted);

Purchased products and semi-finished products;

Fuel and energy for technological purposes;

Basic and additional wages of production workers;

Mandatory deductions from wages;

Expenses for the maintenance and operation of machinery and equipment;

General production expenses;

General running costs;

Losses from marriage;

Business expenses;

Other production costs.

In the journal-order form, accounting for production costs is carried out in journal-order No. 10, which is compiled on the basis of the final data of the cost accounting sheets of workshops (Form No. 12), accounting for the costs of service industries and farms (Form No. 13), accounting for losses in production (Form No. form No. 14), accounting for general business expenses, deferred expenses and commercial expenses (form No. 15), etc. Journal-order No. 10 reflects all production costs by cost elements from the credit of the corresponding material and settlement accounts, as well as internal turnover on the accounts production costs (writing off general production and general business expenses, services and work of auxiliary production). The data from journal order No. 10 is used to calculate costs by element and calculate the cost of production.

11.3. Accounting for production costs in crop production

Crop farming is an industry characterized by the seasonal nature of work.

The technological process in crop production consists of several stages:

1) preparation for sowing (plowing, harrowing, cultivation, etc.);

2) sowing (planting);

3) plant care;

4) harvesting.

Production costs are incurred unevenly and at different times of the year. The yield of products is determined by the timing of plant ripening and occurs during the harvesting period. The main and by-products (straw, chaff, tops, etc.) are obtained from the harvest.

The objects of cost accounting in crop production are agricultural crops, groups of crops that are similar in cultivation technology; types of work in progress; costs to be allocated; other objects.

The peculiarity of analytical accounting of costs in crop production is that they are reflected first by production units (departments, sections, teams, etc.), and then brought together for the entire farm. The main register for analytical cost accounting is the department's personal account. In the analytical accounting of the production process in crop production, it is necessary to distinguish between the accounting of costs for the current year's harvest and for the harvest of future years according to the types of work performed on the crops to which the costs relate to cultivation.

Accounting for the costs of production and output of crop products is carried out on the active calculation account 20 “Main production”, the sub-account “Crop production” on analytical accounts for the following cost items.

1. Remuneration with contributions for social needs

2. Seeds and planting material

3. Organic and mineral fertilizers

4. Plant protection products

6. Works and services

7. Organization of production and management

8. Loan payments

9. Other costs

When making expenses on the basis of primary and summary documents, account 20, subaccount 1 “Crop production” is debited and the accounts of the corresponding costs are credited.

Finished crop products obtained as a result of harvesting are received during the year at the planned cost on the basis of the relevant primary and summary documents from the credit of subaccount 20–1 “Crop production” to the accounts of finished products or material assets.

The actual costs of production can be determined only at the end of the reporting year after closing the accounts of auxiliary production and farms, general production and general economic expenses, as well as after determining the costs of dead plants, after allocating the costs of irrigation, gypsum, soil liming, etc.

Account 20 “Main production”, subaccount 1 “Crop production” is closed at the end of the reporting period by withdrawing the calculation difference and writing it off for its intended purpose.

The main objects for calculating cost in crop production are 1 centner of products (main and by-products) for each crop separately. For example, the objects of calculation for grain crops are complete grain and grain waste in weight after processing.

By-products are not calculated. The cost of straw, tops, corn stalks, cabbage leaves and other products is calculated based on standards established on the basis of the costs of harvesting, pressing, transportation, stacking and other work.

When calculating the cost of production, the costs of by-products are deducted from the total costs of growing crops.

After calculating the actual cost, a calculation difference is determined (the difference between the planned and actual cost), which is written off using the “red reversal” method when the planned cost exceeds the actual one (savings) or an additional entry when the actual cost exceeds the planned one (overexpenditure). The planned cost is adjusted by the accounting entry:

Kt account 20–1 “Crop production” Dt 10 “Materials”, 43 “Finished products”.

Example 11.1. The cost of cultivating spring wheat for the year amounted to 3,982,400 rubles. From the harvest, full-fledged grain in the amount of 12,430 c was capitalized at a planned cost of 215 rubles/c; grain waste - 7,450 centners (according to laboratory analysis, they contain 30% of full-fledged grain) at a planned cost of 65.2 rubles / centner; straw - cost according to accounting data is 290,000 rubles.

According to this data:

The actual costs of grain and grain waste (the cost of straw is subtracted from the total costs) are equal to 3,692,400 rubles. (RUB 3,982,400 – RUB 290,000);

The grain waste used in complete grain amounted to 2235 centners (7450 ​​centners - 30%: 100%);

Total amount of complete grain: 12,430 c. + 2 235 c. = = 14,665 c;

The actual cost of 1 centner of full-fledged grain is 251.78 rubles. (RUB 3,692,400: 14,665);

The actual cost of 1 quintal of grain waste used was 75.54 rubles.

After calculating the actual cost of the products received, we determine the calculation difference:

For full grain – 457,175.4 rubles. (251.78 rub. – 215 rub.) ? 12,430 c.;

For grain waste – 77,033 rubles. (RUB 75.54 – RUB 65.2) ? 7450 c.

Because the actual cost both full-fledged grain and grain waste exceeds their planned cost, then the resulting calculation difference is in the total amount of 534,208.4 rubles. (457,175.4 rubles + 77,033 rubles) is written off using the additional posting method on the credit of account 20 to the debit of accounts 10, 43.

One of the main areas of crop production is the cultivation of fodder crops, which are used at the agricultural enterprise itself as feed in livestock farming and are one of the main cost items in livestock farming.

Forage crops include seeded annual and perennial grasses, silage and haylage crops.

For sown annual grasses, the objects of calculation are individual types of products obtained. When obtaining several types of products (hay, seeds, green mass) from annual seeded grasses, the cost for each type is calculated using special conditional product conversion factors: for hay - 1.0; for seeds – 9.0; for straw – 0.1; for green mass – 0.25. All products are converted into conditional ones, then by dividing the recorded costs for annual grasses by the number of conditional products, the cost of one is determined conventional unit products.

Example 11.2. Costs for growing annual grasses amounted to RUB 2,381,764 for the reporting year. During the year, 10,240 quintals of hay, 820 quintals of seeds and 180,230 quintals of green mass were obtained.

To calculate the actual cost, we convert the quantity of products received into conditional products. The amount of actual costs per unit of conditional production is 2,381,764 rubles. : : 62,678 y = 38 rub.

Sena – 389,120 rub. (38 rubles ? 10,240 c);

Seeds – 280,440 rubles. (38 rubles ? 7380 c);

Green mass – RUB 1,712,204. (38 rubles ? 45,058 c).

The actual cost of 1 centner of each type of product is:

Sena – 38 rub. (RUB 38,9120: 10,240 c);

Seeds – 342, rub. (RUB 280,440: 820 c);

Green mass – 9.5 rubles. (RUB 1,712,204: 180,230 c).

Thus, a certain actual cost is compared with the planned cost of product types and the calculation difference is recorded in accounting using the additional posting method (if the actual cost exceeds the planned one, or the “red reversal” method (if the planned cost exceeds the actual).

The most important feature of crop production is that the production process for cultivating many crops is not limited to the calendar year. In this regard, as mentioned earlier, all costs of crop production in accounting can be divided into costs of previous years for the current year’s crop, costs of a given year for the current year’s crop, costs for the harvest of future years. Almost the first two groups of costs are combined at the beginning of the calendar year. As a result, at each point in time, accounting allocates costs for the current year’s harvest and costs for the harvest of future years.

Expenses for the harvest of future years are taken into account in separate analytical accounts by type of work, since at the time of production of most of them it is still unknown which crops they relate to.

All costs for work in progress in the first year are taken into account in the same items as the costs for the current year’s harvest. In the case when part of the work in progress is included in the costs of the current year’s crop in parts, therefore, reflected over several years, in subsequent years such costs are taken into account as a complex item.

WIP costs for crops from the current year's harvest are written off as follows. All expenses for sowing winter crops are transferred for each item separately to the analytical accounts of winter crops for the corresponding year. As for work for spring crops next year, it is often unknown what crop they will be used for. In this regard, in the spring of next year, after determining the actual areas of spring sowing for certain crops, costs from the analytical accounts of the relevant work are distributed item by item in proportion to the sowing areas.

The amount of work in progress in crop production is reflected in the balance in subaccount 20–1 “Crop production”.

In order to obtain summary data on costs for crops and divisions on farms, personal accounts (production reports) are maintained; Of these, cost data, grouped by crop, is transferred to journal-order No. 10 with transcripts in the relevant sections of the consolidated personal report (form No. 83-APK) and then to the General Ledger

11.4. Accounting for production costs in livestock farming

Costs in livestock farming are divided by industry and type of production: dairy and beef cattle breeding, pig farming, sheep farming, poultry farming, horse breeding, beekeeping, fur farming, fish farming, etc. Product output in livestock farming is determined by the specialization of the industry.

Accounting for costs and output in livestock farming is carried out on account 20 “Main production”, subaccount 2 “Livestock” on the corresponding analytical accounts for the following cost items:

1. Remuneration with contributions for social needs

3. Animal protection products

5. Works and services

6. Organization of production and management

7. Loan payments

8. Losses from animal deaths

9. Other costs

Costs for the production of livestock products are incurred throughout the year more evenly than in crop production, so there is no need to differentiate them in accounting for adjacent years. All costs of the reporting year in livestock farming, as a rule, are included in the cost of production for the reporting year. The exception is such industries as beekeeping, fish farming and poultry farming, where there may be WIP at the end of the accounting year.

As objects of cost accounting in livestock farming, individual types and groups of livestock are distinguished within industries, for example, for a dairy herd of cattle - this is the main herd, animals for growing and fattening; in sheep farming - the main herd of sheep and young sheep for growing and fattening.

The choice of cost accounting objects in livestock farming is determined by the specialization and size of the farm producing a particular product, and largely depends on the technology of keeping animals and the organization of the production process.

When expenses are incurred in livestock farming, accounting entries are made to the debit of subaccount 20–2 “Livestock husbandry” from the credit of the accounts of the corresponding costs.

As a result of raising animals, both main products (milk, offspring, live weight gain, eggs, wool, swarms of bees, honey, etc.) and by-products (manure, shedding wool, fluff, etc.) can be obtained. .). During the reporting period, the main products are assessed at the planned cost and an accounting entry is made from the credit of subaccount 20–2 “Livestock” to the debit of account 43 “Finished products”, 11 “Animals for growing and fattening”, 10 “Materials” in terms of capitalization manure

At the end of the year, the planned cost of production is brought to the actual cost as a result of calculating the actual cost. After determining the actual cost, the identified cost difference is written off in the same way as the cost difference in crop production.

By-products (manure) during the year are assessed in the amount of standard cleaning costs; other by-products (wool-fluff, fluff, feather-molting, raw hair, mirage eggs, meat of cockerels of egg hens slaughtered at one day old, horns, hooves, etc. - at the price of possible sale).

Let us give an example of calculating the cost of dairy products.

Example 11.3. The object of calculation for the main herd in dairy farming is milk and offspring, the calculation units are 1 centner and 1 head.

The amount of costs for maintaining the main herd of dairy cattle for the reporting year amounted to 6,420,600 rubles. During the year we received: milk – 15,280 c; offspring - 620 heads weighing 186 c; manure in standard assessment – ​​78,000 rubles. The planned cost of 1 centner of milk is 350 rubles, 1 head of offspring is 1050 rubles.

To determine the cost of milk and offspring, it is used combined method calculations. The cost of by-products (manure, wool-molting) is excluded from the total cost of maintaining the main herd for the year in the accepted estimate. The remaining amount of costs attributable to related products (milk and offspring) is distributed in accordance with the consumption of metabolic energy of feed: for milk - 90%, for offspring - 10%. The resulting costs should be divided accordingly by the amount of milk and the number of offspring.

According to this data:

The amount of actual costs for related products is RUB 6,342,600. (RUB 6,420,600 – RUB 78,000);

Actual costs are distributed between milk and offspring: RUB 5,708,340. (RUB 6,342,600 ? 90%) – for milk; 634,260 rub.,

(6,342,600 ? 10%) – per offspring;

Actual cost:

1 quintal of milk – 373.58 rubles. (RUB 5,708,340: 15,280 c); 1 head of offspring – 1023 rubles. (RUB 634,260: 620 heads). In December, calculation differences are recorded in the accounting certificate:

For milk – 360,302.40 rubles. [(373.58 rub. – 350 rub.) ? 15,280 c] – by additional wiring method;

For offspring – 16740 [(1050 rubles – 1023 rubles) ? 620 heads] – using the “red reversal” method.

In beef cattle breeding, the object of calculation for the main herd is 1 quintal of live weight of calves up to eight months, 1 head of offspring, increase in live weight of calves up to eight months; for animals in growing and fattening – 1 quintal of live weight gain.

The actual cost of 1 centner of live weight of livestock is calculated using the formula:

Fs = (Sn + Spr + Sp + Spr – Decline) : (Mn + Mpr + Pr + Mp – Mpad),

where Fs is the actual cost of 1 quintal of live weight; Сн – cost of animals at the beginning of the year; Spr – actual cost of the offspring; Cn – cost of animals received from outside; Sprer – cost of live weight gain; Recession – the cost of dead animals in the planned estimate;

Mn – live weight of animals at the beginning of the year; Mpr – live weight of the offspring; Pr – increase in live weight; MP – live weight of incoming animals; Mpad is the living mass of dead animals.

In order to ensure the reality of assessing work in progress and calculating the cost of finished products in certain sectors of livestock farming, it is necessary to include the costs of the reporting year for the technological process in the cost of finished products:

in beekeeping– the cost of honey left in the hives as a food supply for the autumn-spring period. When calculating the cost of production, the entire honey yield (marketable and remaining in the hives) is taken into account. Costs for distribution are determined by summing the cost of work in progress at the beginning of the period and actual costs for the year minus the cost of work in progress at the end of the period;

in poultry farming– for the incubation workshop, WIP costs reflect both the cost of laid eggs and incubation costs for the period the eggs are in the incubator until January 1;

in fish farming– the assessment of work in progress includes not only the cost of fingerlings, but also the costs of keeping them in wintering ponds.

The main register in which data on the costs of livestock farming are grouped by type of product is the personal account (production report), which consists of two sections: the first reflects the costs of production; in the second - output. Subsequently, the data from these documents is transferred to journal order No. 10, and then to the General Ledger.

Livestock farming costs also include the cost of mortality of young animals and fattened livestock, with the exception of mortality subject to recovery from the perpetrators and losses due to natural disasters.

11.5. Industrial production cost accounting

Currently, agricultural enterprises have come to the need to organize their own processing of produced and released agricultural products. In this regard, various types of industrial production have appeared at agricultural enterprises.

Many enterprises have acquired their own mills, milk and vegetable processing lines, slaughterhouses, etc. In addition to those listed, the category of industrial production in agriculture includes production and procurement of building materials, extraction of non-metallic minerals (peat, lime, etc.), various kinds of workshops. Conducting such activities allows the enterprise to rationally use its resources, especially labor, and smooth out the seasonality of production.

In the accounting department of agricultural enterprises, to account for the costs of industrial production, subaccount 3 “Industrial production” of account 20 “Main production” is used, the debit of which reflects the costs of industrial production, and the credit indicates the output of products.

The principle of accounting and formation of costs of industrial production is the same as when forming costs for the production of agricultural products. The following approximate cost nomenclature is used.

1. Remuneration with contributions for social needs

2. Raw materials for processing

b) depreciation (wear and tear) of fixed assets;

c) repair of fixed assets

4. Works and services

5. Organization of production and management

6. Other costs

Cost accounting in subaccount 20–3 “Industrial production” is carried out by type of production and cost items. A separate analytical account is opened for each production (in some cases, if necessary, for each phase of production): such accounts can generally be grouped as follows:

1) processing of crop products, such as grain crops. The object of calculation here is the main products: flour, cereals, compound feed, feed mixtures, additives; calculation unit - 1 ton. By-products (bran, flour dust) are valued at prices of possible use. The cost of processing grain crops is also calculated by excluding costs for by-products. Then the cost of processing 1 ton of grain is determined by dividing the processing costs by the amount of grain processed. Next, find the cost of 1 ton of flour by dividing the total cost minus the cost of by-products by the number of tons of flour obtained;

2) processing of livestock products, for example, slaughtering livestock and poultry. The object of calculation in this production is the main product - meat, the calculation unit is 1 c. By-products (hides, horns, hooves, offal) are valued at possible sales prices. The cost per unit of production is also calculated by excluding costs for by-products;

3) other industrial production, for example sawmills. The object of calculation in such industries (these are, as a rule, sawmills) can be edged and unedged boards, timber, various services to the population for sawing wood; calculation unit – 1 m 3 of products and 1 sawing service. By-products include wooden slabs, cuttings, and sawdust, which are valued at possible sales prices.

Cost accounting in industrial production is documented using primary documents: orders for piecework (forms No. 130-APK and No. 131-APK), invoices (form No. 264-APK), limit and intake statements (form No. 261-APK), etc. After processing and grouping data from primary documents is systematized in the cumulative cost accounting sheet (form No. 301-APK), reports on the movement of material assets (form No. 265-APK), etc. Information on the output of finished products and the costs of raw materials is accumulated in the report on product processing (Form No. 180-APK), which daily reflects the amount of raw materials consumed in comparison with the standards and the amount of products received.

Every month, data from reports on product processing and other documents are entered into the personal accounts (production reports) of departments, grouped by cost items (in the first section) and type of product (in the second section), reflecting monthly and cumulative totals. Based on the data from personal accounts (production reports), entries are made in journal order No. 10 for the credit of subaccount 20–3 “Industrial production”.

11.6. Accounting for direct and distribution of indirect costs

When recording transactions related to the production process in accounting, some costs can be directly and directly attributed to a specific type of product or cost object. Such costs are called direct. Other costs cannot be directly attributed to a specific product; they are called indirect, or indirect.

TO direct costs, As a rule, these include material costs and labor costs for key production personnel.

TO direct material costs include raw materials and basic materials that become part of the finished product, and their cost is directly and directly transferred to a specific product.

TO direct labor costs These include labor costs that can be directly attributed to a specific type of finished product. This is the wages of workers involved in the production of products. The time spent on the labor of production workers must be recorded in labor accounting cards.

At the same time, auxiliary workers, managers and foremen, and support personnel are also associated with production, whose labor should also be included in production costs. However, these labor costs cannot be directly attributed to a specific type of product (products). They are taken into account as indirect (indirect) labor costs and, like auxiliary materials, are included in manufacturing overhead.

The division of costs into direct and indirect depends largely on the specific situation. If the enterprise produces one type of product (product), then all costs can be classified as direct.

If the enterprise produces several types of products, then the consumption of materials is distributed between the cost of each type of product. Such distribution is possible, for example, in proportion to the consumption of material assets according to the standards established per unit of production; established flow coefficient; quantity or weight of manufactured products.

TO indirect expenses include general production overhead costs, which represent a collection of various costs associated with production, but which cannot be directly attributed to a specific type of finished product (products). These costs are difficult to track during the manufacture of the product. At the same time, the production cost of a product must, of course, include general production costs. They are associated with products using the cost allocation method (proportional to the basic wages of production workers, direct costs, etc.).

Wages (basic and additional) of production workers are included in the cost of a specific type of product according to timesheets, work orders, reports, statements, etc. Based on primary documents, grouped by cost areas, wage distribution sheets are compiled for each structural unit.

Raw materials and basic materials spent on the production of products (works, services) are included in the cost based on limit cards, requirements, and invoices. Primary documents are pre-grouped by areas of material consumption, and the data they contain is reflected in the statement of distribution of material consumption for each structural division of the enterprise.

The cost of returnable waste reduces the cost of production. Typically, returnable waste arrives at the warehouse using invoices and is valued at the prices of possible use. The cost of returnable waste is included in the cost of specific types of products directly or indirectly.

Purchased products and semi-finished products, services of third-party organizations, as a rule, are intended for the manufacture of specific types of products, therefore they are included in the cost of these types on the basis of consumable documents. Process fuel and energy are attributed to the cost of a specific type of product based on primary documents or readings from measuring instruments.

Overhead costs arise in connection with the organization, maintenance and management of the production process and include production and administrative expenses. General production (shop) expenses are associated with servicing production in the workshops of the enterprise and production management.

To the main groups forming general production expenses, can be attributed:

Auxiliary products and components;

Indirect labor costs (wages of workers not directly involved in the production of one product, but associated with the production process throughout the enterprise - foremen, foremen, auxiliary workers, as well as payment of vacations and overtime);

Other indirect general production expenses (costs of maintaining workshop buildings, maintenance and current repairs of equipment, property insurance, rent, depreciation of equipment, etc.).

Costs for organizing production, management and maintenance are divided into brigade (farm, workshop) and industry-wide (general production). Brigade (farm) and workshop expenses are taken into account separately for each on-farm division, general industry expenses - by industry.

Planning and accounting of general production expenses is carried out according to the following nomenclature of items.

1. Depreciation of production equipment and vehicles

2. Contributions to the repair fund or costs of repairing production equipment and vehicles

3. Equipment operating costs

4. Wages and social contributions for workers servicing equipment

7. Costs of testing, experiments and research

8. Labor protection of workshop workers

9. Losses from defects, from downtime for internal production reasons, etc.

For these expenses, a unified methodology for accounting and controlling costs has been established: for each type of expense, a planned estimate is drawn up, subdivided by item; analytical cost accounting is also carried out by item; actual costs by item are compared with estimated costs and deviations are established.

Synthetic accounting of general production expenses is maintained on the active collection and distribution account 25 “General production expenses”.

Based on primary documents confirming the fact and amount of general production expenses incurred, the following entries are made in the accounting accounts:

Dt 25 “General production expenses” Kt 02 “Depreciation of fixed assets”, 10 “Materials”, 60 “Settlements with suppliers and contractors”, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, etc.

At the end of the month, the amount of general production expenses recorded in the debit of account 25 is written off by distributing between the costs of individual types of products in proportion to the amount of the basic wages of production workers (direct costs of materials, etc.).

In accounting, the distribution of general production expenses is documented using an accounting certificate, and the following is recorded on the accounts:

Dt 20 “Main production” (grain), 20 “Main production” (milk), etc. Kt 25 “General production expenses”.

Another type of overhead is general running costs, which are related to the maintenance and management of the enterprise as a whole. The composition and size of these expenses are determined by the estimate.

Synthetic accounting of general business expenses is carried out on the active collection and distribution account 26 “General business expenses”, and analytical accounting - on account 26 according to budget items in a separate statement.

Planning and accounting of general business expenses is carried out according to the following nomenclature of items.

2. Expenses for business trips of management staff

4. Entertainment expenses related to the activities of the enterprise

6. Office and postal and telegraphic expenses

7. Depreciation of fixed assets for general purposes

8. Contributions to the repair fund or costs for routine repairs of buildings, structures and general-use equipment

9. Expenses for the maintenance of buildings, structures and equipment for general purposes

10. Costs of testing, experiments, research, maintenance of general laboratories

11. Expenses for labor protection of enterprise employees

12. Expenses for training and retraining of personnel

13. Mandatory deductions, taxes and fees

14. Unproductive general business expenses, etc. All actual costs are collected and reflected in the entry:

Dt 26 “General business expenses” Kt 02 “Depreciation of fixed assets”, 10 “Materials”, 60 “Settlements with suppliers and contractors”, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, etc.

At the end of each month, general business expenses are written off on the credit of account 26. General business expenses are distributed between finished products and work in progress remaining at the end of the reporting month. Then the costs attributable to finished products are distributed among their individual types in proportion to the selected base or write-off method. There are two ways to write off such expenses:

1) inclusion in the costs of production of specific types of products through a distribution similar to the distribution of general production costs;

2) writing off general business expenses as semi-fixed ones to account 90 “Sales” by distributing them between types of products sold.

When general business expenses are written off to account 90, they are distributed between the types of products, works or services sold in proportion to the sales proceeds, production cost of production or other basis.

The choice of one or another method of writing off general business expenses must be reflected in the accounting policy of the enterprise. Of course, the second method greatly simplifies the write-off of general business expenses. However, it is applicable provided that all products to which general business expenses relate are sold or the share of these expenses in the cost of production is insignificant.

The actual data, after accounting and distribution of overhead costs, are entered into the consolidated accounting sheet for the costs of production of products (works, services).

11.7. Accounting for semi-finished products, costs in service and auxiliary production, defects in production

To account for availability and movement semi-finished products organizations use account 21 “Semi-finished products of own production”.

According to the Methodological Guidelines for the Application of the Chart of Accounts for the Accounting of Financial and Economic Activities of Agro-Industrial Organizations and the Methodological Recommendations for the Correspondence of Accounting Accounts for the Financial and Economic Activities of Agricultural Organizations, semi-finished products of own production are considered to be semi-finished products obtained in production shops or at individual processing stages that have not yet passed all established technological process stages of production and therefore subject to further development in subsequent production units (shops or production areas of the enterprise) or assembly into products.

Semi-finished products of our own production can be used later in the production of products or sold. The debit of account 21 in correspondence with account 20 “Main production” reflects expenses associated with the production of semi-finished products. From the credit of account 21, semi-finished products are written off depending on the direction of their use, either to the debit of account 20 when used in their own production, or to the debit of account 90 “Sales” - when sold to other organizations and individuals.

Accounting for semi-finished products is carried out, as a rule, at production costs (actual, standard or planned) with the addition of commercial expenses upon sale. The costs of transporting semi-finished products of own production between production units at the enterprise itself are included in their cost.

In production organizations, payments for semi-finished products between production units allocated to a separate balance sheet are reflected in account 79 “On-farm settlements”. At enterprises where semi-finished products of own production are not taken into account on account 21, they are reflected as part of work in progress on account 20 “Main production”.

Semi-finished products can be sold externally. If this is done systematically, then account 43 “Finished products” should be used, and not account 21 “Semi-finished products of own production”. But if these are isolated cases, then semi-finished products are written off at their cost to the debit of account 90 “Sales” from the credit of account 21.

At any agricultural enterprise, as well as at processing and other industrial productions, there are auxiliary and service production. The first, as already noted, includes divisions that do not produce agricultural and other products, but ensure their proper functioning by providing services and performing transportation, repair, etc.; the second - divisions of farms that are not engaged in the production of products, provision of services and performance of work, but were created for the purpose of servicing the main industries.

Accounting for the costs of auxiliary production is carried out on the active, operational, calculation account 23 "Auxiliary production".

The debit of account 23 reflects direct costs directly related to the production of products, performance of work, provision of services, as well as indirect costs associated with the maintenance of auxiliary production, their management, and losses from defects. On the credit account 23 reflect the amounts of the actual cost of completed products, work performed and services rendered. These amounts are written off from the credit of account 23 to the debit of accounts: 20 “Main production”, 25 “General production expenses” - when releasing products (works, services) to the main production; 29 “Servicing industries and farms” - when distributing products, performing work, providing services to these industries; 90 "Sales"; 40 “Release of products (works, services)” - when performing work or services for third-party legal entities and (or) individuals.

The balance of account 23 at the end of the month shows the cost of work in progress.

The following subaccounts are opened for account 23.

1 "Repair shops". This subaccount takes into account the costs of maintaining workshops for the repair of production equipment, machinery, equipment, supervision of their condition, modernization, as well as the costs of manufacturing the necessary spare parts and components. For this subaccount, analytical accounts are opened for each order (item being repaired, name of spare parts produced, etc.). On each analytical account, costs are reflected according to the standard nomenclature of costing items: wages with deductions, spare parts, maintenance of fixed assets, works and services, workshop costs, other costs. During the reporting period, costs for these items are reflected in the debit of the analytical accounts of subaccount 23–1 in accordance with the credit of the cost accounts. For each completed order (completed repair, etc.), the actual cost is determined, at which the production (work) of the workshop is written off from the credit of analytical accounts to the debit of the accounts of spare parts, consumers of services and other accounts. Costs for unfinished repairs remain as WIP for the repair shop at the end of the reporting period.

2 “Repair of buildings and structures.” This subaccount takes into account the costs of major repairs of buildings and structures carried out by economic or contract methods. The costs of this subaccount include such items as wages with deductions, materials (construction and repair), services of auxiliary production or third-party organizations, and other expenses;

3 “Machine and tractor park”. This subaccount accumulates the costs of repair, maintenance and operation of tractors of all types. The following cost items are taken into account: wages with deductions for social needs, costs of maintaining fixed assets (petroleum products, wear and tear, repairs), work and services, shop expenses, and other costs. Costs for agricultural work on tractors are written off from subaccount 23–3 item by item and added to the corresponding cost items in the main production expense accounts. As for the costs of transport work on tractors, the procedure for writing them off from subaccount 23–3 is somewhat different: these costs are written off not item by item, but as a complex item - during the year at the planned cost of a reference hectare of transport work with an adjustment at the end of the year to the actual cost of a reference hectare .

4 "Road transport". This subaccount reflects the costs of maintaining and operating their own passenger cars and trucks. The cost items for this subaccount are as follows: wages with deductions, petroleum products, costs of maintaining fixed assets, works and services, shop expenses, other costs. Primary accounting of the operation of freight vehicles is kept in the truck waybill. It is issued to drivers, as a rule, for one day or shift, subject to the driver submitting the previous waybill. In accounting, data from waybills is transferred to the cumulative cost accounting sheet (form No. 301-APK). For each car and each driver, a separate sheet of the statement is opened and all the main details from the waybills are sequentially recorded in it in chronological order. At the end of the month, a summary cumulative report for motor transport is compiled for all vehicles, the data from which is transferred to the personal account (production report) for motor transport (form No. 83-APK) - the main register of analytical accounting of this production. In road freight transport, the objects of cost calculation are ton-kilometers performed and machine days worked.

5 “Energy production (farms)”. This subaccount takes into account the costs of maintaining and operating energy production facilities (farms) that generate various types of energy for production needs: own power plants, boiler houses, etc. Main cost items: wages with deductions for social needs, fuel and energy, maintenance of fixed assets, performance of work and provision of services, other costs.

6 "Water supply". This subaccount takes into account the costs of maintaining and operating one’s own wells, reservoirs, water pipelines, water intake stations, etc., as well as the costs of receiving water from third parties. In this case, there are the following cost items: wages with deductions, costs of maintaining fixed assets, organization of production and management, cost of work and services, cost of water supplied from the outside, other expenses.

7 "Horse-drawn transport". This sub-account generates information on the costs of maintaining and providing work for all types of draft livestock, with the exception of young livestock. Cost items may be the following: wages with deductions, plant protection products, feed, maintenance of fixed assets, works and services, and other costs. Based on the primary documents for writing off costs, costs in horse-drawn transport are systematized by items in the cumulative cost accounting sheet. Horse-drawn transport services are debited monthly to consumer accounts at the planned cost of one working day (horse-day) of draft animals. If horse-drawn transport is evenly loaded throughout the year, it is quite possible to write off the actual costs of work performed on a monthly basis (based on the actual cost of a working day). Information from the accumulative sheet is transferred monthly to the production report for horse-drawn transport: about expenses incurred - in the debit part, work performed and offspring received - in the credit part. Based on horse-drawn transport, the cost of a working day and offspring is calculated. The cost of one working day is determined at the end of the reporting period by dividing the total cost of maintaining draft animals (minus the cost of offspring and other by-products) by the number of days worked. The cost of one head of offspring of working horses is calculated based on the cost of 60 feed days of maintaining adult animals. The cost of one feeding day is determined by dividing the total cost of maintaining draft livestock (minus the cost of by-products - manure, horsehair) by the total number of feeding days of working livestock.

To account for auxiliary productions that cannot be attributed to any of the listed subaccounts, use subaccount 8 “Other productions”.

Depending on the type of services provided by auxiliary production, these services are written off. The bulk of the work and services performed is written off to the main production, since the task of auxiliary production is to ensure the main production necessary work and services.

Active, operational, calculation account 29 “Service production and farms” is opened to account for the costs of service production and farms. The main feature by which a farm or production belongs to the service category is that its activities are not related to the main production of products, performance of work or provision of services. These are housing and communal services, canteens and buffets, children's preschool institutions, rest homes, sanatoriums and other health, cultural and educational organizations on the balance sheet of the enterprise. If enterprises serving production and farms are allocated to a separate balance sheet, then account 79 “On-farm settlements” is used in accounting.

The debit of account 29 “Service production and farms” reflects the direct costs of maintaining service production and farms for the reporting period, as well as the costs of auxiliary production. The actual cost of completed production of products, work performed and services rendered is written off from the credit of this account to the debit of the accounts:

10 “Materials” or 43 “Finished products” - for the cost of materials and finished products produced by service industries and farms;

90 “Sales” – when selling products, works, services to third parties;

23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses” - when providing services to consumer departments.

For credit, accounts 29 reflect output, revenue or write-off of costs from the appropriate source of financing.

The balance of account 29 at the end of the month shows the cost of work in progress. To generate complete information about the costs of auxiliary and service production, they also use, as when accounting for the costs of the main production, the journal-order No. 10-APK.

Analytical accounting for account 29 is carried out by type of production on personal accounts (in production reports). Costs are grouped according to the established nomenclature of items for each production.

Defects in production are considered products, semi-finished products, assemblies, parts and structures that do not meet established quality standards or technical specifications and cannot be used for their intended purpose or can be used only after existing defects have been eliminated.

To summarize information about losses from defects in production, account 28 “Defects in production” is intended. On the debit of account 28, the amounts of all costs for identified internal and external defects are accumulated, i.e. the cost of irreparable (final) defects, costs of correcting defects and other expenses, as well as costs of warranty repairs. On the credit side of the account, amounts attributed to the reduction of losses due to defects and amounts written off to production costs as losses due to defects are recorded.

Losses from defects are written off monthly to the costs of the corresponding type of production and included in the cost of work (services) for which defects were detected.

As a rule, attributing losses from defective products to the cost of work in progress is not allowed. An exception may be allowed in individual and small-scale production, provided that the specified losses are attributed to a specific order that has not been completed in production.

Losses from defects identified at facilities commissioned in previous years are attributed to account 91 “Other income and expenses” as losses from operations of previous years identified in the reporting year.

Analytical accounting for account 28 “Defects in production” is carried out for individual divisions of the enterprise, types of products, cost items, causes and culprits of defects.

Depending on the nature of the defects identified during technical acceptance, defects are divided into correctable and irreparable (final). Correctable The following are considered defective: products, items, semi-finished products, parts, units and work, the correction (rework) of which for their intended use is technically possible and economically feasible. Final Products, products, semi-finished products, parts, units and work, the correction of which is technically impossible or economically impractical, are considered defective. Defects also include the costs of repairing products sold (transferred) with a guarantee (repaired machinery and equipment) during the warranty period.

Amounts that reduce losses from defects include the cost of rejected products at the price of possible use; amounts actually withheld from those responsible for the defects, and amounts actually collected or awarded by arbitration (court) from suppliers for the supply of substandard products, raw materials, materials or semi-finished products, the use of which resulted in defects.

Proper organization of accounting for production costs at an agricultural enterprise will allow you to have reliable and full of information about the expenses incurred by the farm, the cost structure by items and divisions, will make it possible to quickly make decisions in the pricing policy of the enterprise and thus influence the financial results of the agricultural enterprise.

Typical invoice correspondence for accounting for production costs

Keywords

Defect in production. Auxiliary production. Expenses. Costs. Calculation. Service production. Primary production. Planned cost. Expenses. Cost price. Expenditures. Actual cost.

Test questions and assignments

1. Give an economic definition of the categories “costs”, “expenses”, “expenses”.

2. What is a cost estimate and how is it prepared?

3. Why is cost classification necessary?

4. Name the cost accounts.

5. What cost accounting methods affect the financial results of an organization?

6. How does the procedure for writing off general business expenses affect the financial result?

7. What is cost?

8. Which costs are considered direct and which are indirect?

9. What indicators can serve as the basis for the distribution of indirect costs?

10. What subaccounts does account 23 “Auxiliary production” have?

11. Why can the actual cost of finished products be calculated only at the end of the reporting period?

12. Name the areas for writing off costs due to defects in production.

Tests

1. In accordance with existing requirements, enterprise expenses are grouped into the following elements:

a) R&D expenses;

b) financial expenses;

c) business expenses;

d) depreciation.

2. Payment costs travel expenses employees are included in general operating expenses:

a) within the limits established at the enterprise;

b) in full;

c) within the established standard.

3. When writing off expenses associated with the publication of financial statements, the accountant makes the following entry:

a) Dt 20 (44) Kt 76;

b) Dt 90 Kt 76;

c) Dt 91 Kt 76;

d) Dt 99 Kt 76.

4. The following indicator is usually used as a basis for the distribution of indirect costs:

a) “wages of main production workers”;

b) “price for certain types of products”;

c) “production capacity of the enterprise’s divisions.”

5. The company transferred money from a current account in one bank to a current account being opened in another bank. In which account is this transaction reflected in accounting?

a) Dt 44 (20);

6. When reflecting the write-off of losses of goods due to natural disasters, the correct entry is:

a) Dt 44 Kt 41;

b) Dt 99 Kt 41;

c) Dt 90 Kt 41;

d) Dt 91 Kt 41.

7. When reflecting the accrual of a reserve for the natural loss of goods during storage and sale accounting entry has the form:

a) Dt 97 Kt 96;

b) Dt 44 Kt 96;

c) Dt 84 Kt 96.

8. Is it possible to use additional capital to write off losses in core activities:

9. When accruing a reserve for major repairs, the accounting entry takes the form:

a) Dt 20 (44) Kt 96;

b) Dt 99 Kt 96;

c) Dt 84 Kt 96.

10. When calculating annual remuneration, the accounting entry takes the form:

a) Dt 97 Kt 70;

b) Dt 84 Kt 70;

c) Dt 20 (44) Kt 70.

11. When accruing sick leave, the correct entry is:

a) Dt 70 Kt 69;

b) Dt 69 Kt 70;

c) Dt 70 Kt 50;

d) Dt 20 (44) Kt 70.

12. At the enterprise, interest on a loan received to pay off tax debts was written off as cost. Is this correct from the point of view of the requirements of accounting and tax legislation:

c) in accounting – yes, in tax accounting – no.

We talked in separate consultations about the features of accounting, as well as. In this material we will dwell in more detail on typical accounting entries for accounting for production costs.

Synthetic and analytical accounting of production costs

Synthetic and analytical accounting of production costs is carried out in accordance with Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n and regulations.

Synthetic accounting of production costs provides summary information about the total amount of costs taken into account depending on their nature and place of occurrence in synthetic accounts. Analytical accounting for production costs details information about costs in terms of items, cost elements and specific accounting objects (for example, types of products), whose cost is collected within the synthetic account.

Postings to expenses

Reflection of costs in accounting is carried out according to the general principle: by debiting the cost accounting accounts (accounts 20-29), the corresponding expenses are taken into account depending on their nature:

Operation	Debit accounts	Account credit
Materials written off as expenses	20 "Main production" 23 “Auxiliary production” 25 “General production expenses” 26 “General business expenses” 29 “Servicing industries and householders”	10 "Materials"
Employees' wages accrued		70 “Settlements with personnel for wages”
Insurance premiums for employees' wages have been calculated		69 “Calculations for social insurance and security”
Accrued depreciation of fixed assets		02 “Depreciation of fixed assets”
Depreciation of intangible assets accrued		05 “Amortization of intangible assets”
Works and services of third parties accepted		60 “Settlements with suppliers and contractors”
Expenses on the advance report are approved		71 “Settlements with accountable persons”
Semi-finished products of our own production were released	21 “Semi-finished products of own production”	20
General production expenses are written off as production costs	20	25
General business expenses are written off as production costs	20	26
General business expenses were written off directly to the sales account.	90 "Sales"	26
Defects detected in main production	28	20
Losses from marriage written off	20	28
Finished products released	43 “Finished products”	20

Production costs on balance sheet

Accounts 25 and 26 do not have a balance at the end of the month, the balance of the remaining cost accounts (except for accounts 21 and 28), recognized as work in progress, as well as the balances of semi-finished products of own production (account 21) and losses from defects not written off at the reporting date (account 28) are reflected in the balance sheet asset on the line “Inventories” (

Organization expenses Depending on their nature, conditions of implementation and areas of activity, organizations are divided into:

expenses for ordinary activities;

other expenses.

The organization incurs expenses for ordinary activities regularly; they are directly related to its main activity - production of products (including works, services), sale of goods.

For example, for trade organization expenses for ordinary activities are the costs of purchasing goods, paying salaries to employees, renting an office, warehouse, store, etc.

Expenses in accounting

According to clause 5 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n, expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered to be expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is participation in the authorized capital of other organizations, expenses for ordinary activities are considered expenses the implementation of which is related to this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are classified as other expenses.

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

Conditions for accepting expenses for accounting

According to paragraph 16 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, expenses are recognized in accounting if the following conditions are met:

the expense is made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;

the amount of expenditure can be determined;

there is certainty that a particular transaction will result in a reduction in the economic benefits of the entity. There is certainty that a particular transaction will result in a reduction in the entity's economic benefits when the entity has transferred an asset or there is no uncertainty about the transfer of the asset.

If at least one of the above conditions is not met in relation to any expenses incurred by the organization, then it is recognized in the accounting records of the organization.

Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, the period beneficial use and methods adopted by the organization for calculating depreciation.

Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, other or other income and the form of the expense.

Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity).

Grouping expenses by element

When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

material costs;

labor costs;

contributions for social needs;

depreciation;

other costs.

For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently.

The procedure for reflecting expenses in accounting

Expenses for ordinary activities are reflected in the debit of account 90 "Sales".

In analytical accounting, each type of expense for ordinary activities should be reflected separately.

This can be done by opening subaccounts to the account:

90-cost;

The entries for recognition of expenses for ordinary activities will be as follows:

Expenses and Income Statement

In the income statement, expenses for ordinary activities are divided into three types.

Cost of sales, which is reflected on line 2120. The amount of these expenses is equal to the credit turnover in accounts 41 “Goods”, 43 “Finished products” 90 - cost.

Selling expenses, which are reflected on line 2210. Their amount is equal to the credit turnover in account 44 “Sales expenses” in correspondence with subaccount 90 - commercial expenses.

Administrative expenses, which are reflected on line 2220. The amount of these expenses is equal to the credit turnover on account 26 “General expenses” in correspondence with subaccount 90 - administrative expenses.

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