What can be cooked from squid: quick and tasty

Perhaps, the topic of costs is one of the most important in the life of a company. Neither the owners of the firms, nor the tax inspectorate are paying close attention to it. For some, unnecessary costs are a decrease in profits. For others, unreasonable costs are tax reductions. The topic of cost accounting in accounting is very extensive, but we will begin to get acquainted with it in this article.

The concept of costs ..., but is it one?

Reading books and textbooks on accounting, you can find that together with the concept of Expenses, the concept of Expenses is often encountered. Yes, so often that even in the same sentence they sometimes appear together. You can think about the equality of these concepts. However, there is a fundamental difference between them.

Accounting costs- this is a decrease in the resource of the enterprise, but without losing it. Resources such as money, materials or others are exchanged for another resource or commitment. For example : We paid the supplier with money for the material received earlier - "the money turned into materials." And they could first pay the supplier and thereby "fix" his obligation to us.
In any case, the resource "money" is not lost, but "converted" either into materials or into an obligation.

Accounting expenses- this is the irreversible transformation of the firm's resources to generate revenue. For example : Sold the product and gave it to the buyer. At this moment, the cost of goods is considered to be an Expense for the company.

Now that the fundamental difference between these concepts has been determined, one should be attentive to the events taking place at the enterprise so that for the words Costs and Expenses it is clear what their meaning is.

Cost article titles and their groups

Any enterprise, seeking to earn, is forced to spend money and incur costs. The specific list of such costs differs from firms, but there are also general ones. For example, "office", "salary of workers", some types of taxes, "refueling cartridges", "electricity", "utilities", "rent of premises" and many, many others. Take a look at the list of specific cost items used in the two operating businesses.

list of cost items

costly items list

As you can see, the list is not limited by anything: the names of cost items depend on the accountant. Of course, you should adhere to three conditions:
a) the name should reflect the essence of the costs,
b) too much detailing of articles gives a detailed analysis, but increases the complexity of registration,
c) the too generalized name of the cost item makes the work easier, but the possibility of detailed analysis is lost.

Along with the names of cost items, it is possible to combine them into groups. What is the name of the band? This question is always relevant for firms. Accounting suggests attributing each cost to one of five groups: "Material costs", "Depreciation", "Labor costs", "Payroll taxes", "Other".

If we take these five groups as a basis, then we will certainly lose the detailed cost analysis, since these groups are very generalized. The following "SAL By Account" report shows what the collected costs will look like.

Balance sheet for cost groups only

For accounting purposes, this may be sufficient. But for the analysis of the activities of the enterprise, for the possibility of management decisions in such groups, detail is lost. The way out of this situation will be a special technique for filling out the list of costs. If we take the 1C Accounting program as a basis, then the reference book "List of costs" can be filled in as follows.

Reference of cost items by group

In each group that accounting offers us, we can enter any name of the cost item, thereby preserving the detail and the possibility of detailed analysis. Now the "SALT by Account" report may look like this.

Turnover balance sheet by groups and cost items

Accounts for Costs and Expenses

For cost accounting in accounting, you can find a whole list of accounts. If you write out the most basic ones, then the list will be as follows: 20, 25, 26, 44, 91.2, 90.2, 90.7-90.8. And this is how the settings of these accounts look in the 1C Accounting program.

Chart of accounts - list of expense and expense accounts

Cost and Expense Accounts work on the principle: collect data and transfer it to financial results. Most organizations collect data within a month. And on the last day, the collected costs are transferred in a certain way to the financial result (closing of the month).

For some accounts, this path is straight into the financial result formula. For others, this path is not always straightforward. It also happens that the expense account in some cases goes directly to the financial result, and in others it goes all the way.

For example .
Account 44 goes to the financial result, at 90.7.
Account 91.2 is already a participant in the financial result formula.
Account 26 in some cases will go to 90.8, in other cases it will go to 20 and already there it will be "lost / included" in the cost of the product received. And when the products are sold, this cost will go to 90.2.
Account 25 also goes to 20 and is "included" in the cost of production.
The 20 score transmits its data in different ways. In some cases, the data goes to 40 account, in others to 43 and even immediately to 90.2

The number of cost accounts a firm uses depends on the type of activity. The most common situations are presented in the table.

Actions with Costs and Expenses

Many different events take place in the life of a company. For events related to Costs and Expenses, the following types can be distinguished: a) direct purchase, b) now Expense, in the future Expense, c) mandatory Expenses, d) Closing of the month.

"DIRECT PURCHASE". These are situations when a firm, making purchases from a supplier, immediately charges the amounts to cost accounts. The most common ones are buying a small amount of office supplies, refilling cartridges, renting premises, communication services, etc.

"NOW IS A COST, FUTURE A CONSUMPTION" These are situations where the path to the Cost and Expense accounts is through the previous postings.

Material assets are a good example. First, we buy them and record them on the appropriate accounts. However, material values ​​can deteriorate, can serve as raw materials and will be transferred to production, can be sold, and can be used for the economic activities of the company. In these cases, the cost of material assets begins to affect the financial result. The influence occurs due to the fact that their value falls on the Costs and Expenses accounts and further into the financial result formula.

How it looks in the postings, see the table

Another example is unfulfilled obligations. The interaction of the company with its counterparties is based on the relationship "goods / services - money". Since this relationship is not instantaneous, a gap arises that can be called obligations. Depending on the situation, the counterparty may have obligations to our company, or it may be the other way around - the company owes the counterparty.

Here are two common situations.
1. Our company paid a supplier counterparty and did not receive its product / service.
2. Our company sold (sold) the product / service to the counterparty-buyer and did not receive payment.

If the debts are not repaid, then over time, they can be recognized as unrealistic debts for collection or for which the limitation period has expired. The company will attribute these amounts to other expenses and it will turn out that it has lost its resources.

How it looks in the postings, see the table

The list of other Expenses is wide and requires a separate study.

"MANDATORY EXPENSES" If we assume that the firm knows how to operate without using the direct purchase of Costs and Expenses, there are still situations within the firm where Expenses are necessarily present. These obligatory expenses include: a) depreciation, b) salaries, c) taxes on the wage bill, d) some taxes.

How it looks in the postings, see the table

"CLOSING OF THE MONTH" The final result of all actions with the expense and expense accounts will be the "close of the month" event. It occurs once a month and is the last of all actions.

The purpose of the "Close of the month" event is to carry out two routine actions with expense and expense accounts and one with financial result accounts.

The first action is according to certain rules collect the sums on the accounts of expenses and expenses.
Second action - according to certain rules transfer the collected amounts to financial result accounts.
The third step is to calculate the Financial Result on the corresponding accounts and get the total on 99 accounts.

How it, in general, looks like in the postings.

As a result, the final financial result will appear on account 99.
Profit if there is a credit balance on the 99 account.
Loss if there is a balance in Debit on account 99.

No company in its activities does not do without Costs. The topic of costs plays a key role in accounting. After all, future analysis and decision making depends on coming up with the structure and names of the Costs. The result in the financial result formula and, of course, taxable profit depends on the amount of Costs. Activities dictate their accounts for Cost and Expense accounting. Moreover, each cost account has a set of rules for how it should be closed for financial results.

Let's start studying the basics of accounting from the cash section. One of its representatives is the accounting of funds in the current account. Perhaps this is the simplest ... ...

Competently allocated cost items are the key to effective management accounting, meaningful cost optimization and, as a result, increased profits. Read about the classification of cost items in the article.

What do cost items mean?

An academic definition for cost items would probably be: Expenditures- This is a grouping of the resources of the enterprise, consumed in the process of production and circulation, on any basis.

In practice, well-formed cost items are the basis for generalizing information about the cost of products, works, services. There are many classifications of costs for various reasons. Within each of them, its own components are distinguished. It is these that can be called cost items.

Principles of forming a list of cost items

Since accounting is very closely tied to legislation, then the basic principles of grouping costs should be looked for in regulatory documents. The main ones are those presented in Figure 1 and described below.

1. Regulation on accounting (hereinafter - PBU) 10/99 "Organization costs"

The document discloses the principles of cost accounting. And costs and expenses are different concepts, although they are often confused ( what is the fundamental difference between costs and expenses, read in the Question-Answer section).

However, paragraph 8 of the document provides a classification of expenses for ordinary activities, which is quite suitable for highlighting cost items. We will call this grouping as follows - cost items by item:

• material costs;
• labor costs;
• deductions for social needs;
• depreciation;
• other costs.

Clauses 7 and 9 of PBU 10/99 give reason to single out at least three more groups in the list of costs, having received a list cost items by their functional role:

• production;
• commercial;
• managerial.

And another important principle for grouping costs is given at the very end of paragraph 8: the list of cost items is established by the organization independently... This phrase suggests that the allocation of cost items within each enterprise is the fiefdom of specialists in the accounting and economic block. It is they who must decide and set by the system of internal regulations (for example, accounting policies) which cost items are needed for correct accounting, analysis, planning and possible optimization of expended resources.

For example, what estimated cost items are given in paragraph 13 of this long-lived document:

1. raw materials and supplies;
2. purchased components, semi-finished products and services of cooperative enterprises;
3. recyclable waste (deducted);
4. fuel and energy for technological purposes;
5. basic wages of production workers;
6. additional wages for production workers;
7. social security deductions from the wages of production workers;
8. expenses for preparation and development of production:

1. expenses for the preparation and development of new enterprises, industries, workshops and units (start-up costs);
2. costs of preparing and mastering the production of new types of products;
3. deductions to the fund for mastering new technology;
4. deductions to the bonus fund for the creation and development of technology;

1. wear of tools and devices for special purposes, other special expenses;
2. expenses for the maintenance and operation of equipment;
3. shop expenses;
4. general plant costs;
5. losses from marriage (only in reporting calculations);
6. other production costs;
7. non-production costs.

The above classification of cost items has not lost its relevance and is often given in a slightly abbreviated form in various sources.

Here are a few more documents that can be guided by when developing a list of cost items, taking into account the industry specifics of the enterprise:

• for trade organizations - "Methodological recommendations on accounting of costs included in distribution and production costs, and financial results at consumer cooperative enterprises" (approved by the Board of the RF Central Union on 06.06.1995, No. TsSC-27);
• for construction organizations - Letter of the Ministry of Construction of the Russian Federation dated 30.10.1992, No. BF-907/12 "On Methodological Recommendations for the Calculation of the Amount of Overhead Costs in Determining the Cost of Construction Products";
• for enterprises of the forest and woodworking industry - "Methodological recommendations (instructions) for planning, accounting and calculating the cost of products of the timber industry", approved. Ministry of Industry and Science of the Russian Federation December 26, 2002

All these documents in the part that do not contradict the regulatory legal acts on accounting, adopted later, are recognized as valid. This was emphasized in the letter of the Ministry of Finance of the Russian Federation dated April 29, 2002, No. 16-00-13 / 03 "On the application of regulations governing the issues of accounting for production costs and calculating the cost of products (works, services)."

Cost items in accounting: what to include where

There is no point in trying to create a single universal template for such a grouping. Industry, specifics of work, scale of activities and many other factors will determine their approaches for each specific organization.

Nevertheless, a significant help can be:

1. explanations about which cost components correspond to the allocated classification items;
2. demonstration of the joint use of several groupings of cost items from those indicated above.

You can find explanations on the first point in a separate file, which contains the most detailed list, taking into account the classification of costs by elements.

The highlights for the second point are summarized in the table below. Please note how the same calculation items can participate in the formation of different cost elements and end up on completely different accounting accounts.

Table: An example of the simultaneous application in practice of classifications of costs by elements, by calculation items, by centers of responsibility and by inclusion in the cost of production

The table provides an approximate list of the distribution of cost items. In real practice, in order to classify costs as related to production, management or sales, several factors must be taken into account at once:

• industry specificity of the enterprise... For example, in sales organizations, managerial salaries may not be included in general business costs, but are related to sales costs. A specific decision should be made in the organization itself and recorded in the accounting policy of the enterprise;
• cost target... For example, if an employee is sent on a business trip to gain experience with new equipment, then such travel costs will be recognized as general production costs. If a sales specialist goes to conclude an agreement with a buyer, then - as related to sales;
• the nature of production and the scale of the organization... When an enterprise produces a single type of product, it makes no sense to single out the general production component. It will be justified to recognize all production costs as direct and accumulate them on account 20.

Frequently asked questions about cost items

Question: Are costs and expenses the same?

Answer: No.

Although the confusion between these concepts is present even in regulatory documents: in the same PBU 10/99 or the Tax Code of the Russian Federation. Z costs are transformed into costs only when they reduce the financial result of the organization... Until then, costs are an asset. Let's look at the logic of an assertion using the example of manufacturing a product.

1. When an organization writes off materials for production, and workers process them on equipment, then all this (material component, wages and deductions, depreciation) - cost but not expense... The accumulation of the cost of the resources spent is on account 20 "Main production". The balance on this account increases the asset of the balance sheet and does not affect the financial result.
2. The production process ends and the finished products are shipped to the warehouse. At this moment, the costs from account 20 "Main production" are transferred to account 43 "Finished products" or 40 "Release of products (works, services)". This transfer of value across accounts also does not affect profit or loss. Moreover, the balance sheet item "Inventories" does not even change. It turns out that it is again costs but not costs.
3. The moment comes to sell products. In accounting, it is associated with the reflection of income and expenses related to the sale. The component of such costs is the cost of the finished product. Its write-off is reflected in the entry Debit 90-2 "Cost of sales" Credit 43 "Finished goods". Only at this moment expenses to create finished products made at the production stage, become an expense and begin to influence the financial result. It turns out that until the sale of the finished product, the organization will have only the costs accumulated in the balance sheet asset for its creation and the missing costs in the statement of financial results.

Question. Are costs always associated with instant cash outflows?

Answer. No.

There is often a time lag between the recognition of costs and the outflow of money associated with them. This is the main reason that the company's balance of money almost never coincides with the amount of profit / loss. Let's use examples to analyze when spending money precedes the recognition of costs, and when, on the contrary, it follows it.

1. The organization buys the machine and pays the full cost to the supplier. At this moment, on the one hand, there is an outflow of money, and on the other, the formation of the value of the purchased object. One asset - money - is exchanged for another - fixed assets. It turns out that there is no money anymore, a operating costs have not yet been generated... From the first day of the month following the month of acceptance of the machine for accounting, depreciation will begin to accrue on it. It will last for several years during its useful life. And every month a piece of the cost of this equipment will be recognized as part of the company's expenses, falling on one of the accounting accounts: 20, 23 or 25. So, in this situation, the outflow of money preceded the recognition of costs. Moreover, the outflow took place simultaneously and in full, and the costs will be recognized in monthly installments throughout the entire service life of the facility.
2. At the end of the month, the employees of the enterprise are paid wages. On the one hand, it becomes the organization's payables to employees. On the other hand, these are current costs. However, until the salary is paid, the enterprise will have a situation: there are costs, but no money outflow under them.

Lecture 9. Accounting for production costs

Lecture questions:

1. Accounting for production costs (works, services)

2. Methods for calculating products

3. The procedure for including costs in the cost of production

4. Full production cost of products (works, services)

5. Accounting for losses from marriage

6. Assessment of work in progress

Accounting for production costs (works, services)

Manufacturing is intended for the manufacture of products, the performance of work and the provision of services in order to meet the needs of people.

In this process, fixed and circulating assets are consumed, as well as the labor of workers. All costs of material and labor resources form production costs. The total costs of an enterprise for the manufacture and sale of products (works and services) in monetary terms are called the cost of production.

The cost value is one of the indicators of production efficiency. It determines how much it costs an enterprise to manufacture and sell products. The lower the cost (other things being equal), the more efficient the production. Cost reduction allows the company to feel confident in the competitive market.

The competitiveness of the products of domestic producers depends on the degree of their compliance with consumer demand, their quality and the value of the selling price, the main component of which is the cost price. Therefore, in accounting it is very important to reflect all the costs of the reporting period related to the cost price, as well as to clarify the list of costs that can be attributed to direct costs, i.e. costs directly related to the manufacture of products, performance of work and provision of services.

The main factors on which the cost reduction of products (works and services) depends are the following.

1. Growth in labor productivity. The higher the productivity, the more products are produced per unit of time and the lower its cost.

2. Decrease in material and energy consumption of products. The less material and energy costs per unit of production, the lower its cost.

3. Increase in the return on fixed assets (increase in capital productivity). The smaller the share of depreciation charges per unit of production, the lower its cost.

4. Raising the level of marketing policy. Marketing is the art of selling. (According to work 207, marketing is a type of human activity aimed at meeting needs and demands through exchange.) The lower the cost of selling a product, the lower its cost.

Distinguish between the production cost of production and the full actual cost. The production cost is determined only by production costs. Adding selling expenses (i.e. sales costs) to these forms the full actual cost of production.

Production costs are accounted for on the accounts of Section II of the Chart of Accounts:

20 "Main production";

21 "Semi-finished products of own production";

23 "Auxiliary production";

25 "General production costs";

26 "General expenses";

28 "Defect in production";

29 "Service industries and facilities".

Small businesses do not need to use the full range of production accounts. They often use only one account 20 "Main production". Construction organizations, which have a large share in the cost of non-capital work, can account for part of the costs on the sub-account "Non-capital work" of account 23 "Auxiliary production". Trade enterprises collect all their costs, usually referred to as distribution costs, on account 44 "Selling expenses".

Costs can be grouped according to various criteria. According to their economic content, it is customary to subdivide them into the following:

1) material, which can be represented, for example, by such accounting entries:

D 20, 44 - K 10, 21,

where: account 10 "Materials", account 21 "Semi-finished products of our own production";

2) labor, which can be represented in accounting in the form of postings:

D 20, 44 - K 70,

where: account 70 "Payments with personnel on remuneration";

3) contributions to social insurance and security funds, which can be represented in accounting by the following entries:

D 20, 44 - K 69,

where: account 69 "Calculations for social insurance and security";

4) depreciation charges for fixed assets (fixed assets), which can be represented in accounting using postings:

D 20, 25, 26, 44 - K 02,

where: account 02 "Depreciation of fixed assets";

5) others, which can be presented in accounting in the form of the following entries:

D 20, 44 - K 04, 05, 23, 25, 26, 68, 76, 97,

where: account 04 "Intangible assets", account 05 "Amortization of intangible assets", account 68 "Settlements for taxes and duties", account 76 "Settlements with various debtors and creditors", account 97 "Deferred expenses".

In addition to the classification by economic content, costs, from the point of view of their inclusion in the cost of specific samples of products, works and services, are divided into direct costs and indirect ones. The importance of this division lies in the fact that it allows you to most reasonably determine the costs of each specific type of product, work and services, analyze the degree of their profitability and plan their volumes.

At medium and large enterprises with a sufficient number of diverse workshops and departments, it is extremely difficult to establish the full costs associated with specific types of products, works and services. It is especially difficult to separate indirect costs, for example: the cost of providing energy production, the cost of maintaining fixed assets in working order, transportation costs, the cost of maintaining the management apparatus, etc. Therefore, the employees of the accounting departments of such enterprises are faced with a contradictory problem: on the one hand, it is necessary to scrupulously establish the composition and amount of costs for each type and grade of products (works, services), and on the other hand, it is impossible to allow large expenditures of time and money to solve this problem, especially that the conjuncture of demand in the market is constantly changing.

In this regard, economic science and industrial practice have accumulated a number of well-proven techniques 31. They are based on the distribution of costs (material, labor, depreciation, social funds and other costs) in proportion to easily established direct indicators.

At enterprises of many industries, the consumption of basic materials and semi-finished products is quite easily distributed by types of products, works and services directly according to information from primary documents. In complex industries, in which different types and grades of products are made on the basis of the same materials, different works are performed and a variety of services are provided, the main raw materials and materials are distributed by types and grades proportionally:

approved standards for their consumption;

consumption coefficients for each product (work, service);

quantity or weight of products.

Auxiliary materials used for technological purposes are sometimes included in the cost of products (works, services) in a direct way, but more often they are distributed indirectly - proportionally:

costs by rates;

the weight of the recycled base materials;

the number of manufactured products (scope of work and services);

hours worked.

At the same time, waste is excluded from material costs, which means the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the production process, which have completely or partially lost their consumer properties. Since the waste has low technological qualities, then their use is associated with increased costs or is impossible at all.

The cost of the basic wage of production workers working in accordance with the piece-rate form of remuneration, i.e. receiving money in proportion to the volume of products produced, work performed and services rendered, are included directly in their cost price. Additional wages are included in the prime cost in proportion to the basic wages. The wages of time workers and additional payments to it are distributed on the basis of estimated estimated rates per unit of production (work, services).

Contributions to social insurance and security funds are included in the cost of goods, works and services in proportion to the basic and additional wages.

Depreciation of the main equipment on which products are manufactured, work is carried out and services are rendered for medium and large commercial enterprises, accounted for on account 25 "General production costs", and then distributed by type proportionally:

hours of equipment operation;

estimated rates;

basic wages of production workers;

the volume of products (works and services) produced;

production process costs.

General production costs (except for the depreciation of fixed assets) and general business costs (collected on accounts 25 "General production costs" and 26 "General operating costs") due to the maintenance of the management apparatus and support services of the enterprise, amortization of intangible assets and fixed assets for auxiliary purposes, as well as a number of costs and losses related to the category of other costs are distributed proportionally:

basic wages of production workers plus the cost of maintaining machinery and equipment;

basic salary costs (no additional payments);

process costs;

the number of products manufactured, work performed and services rendered.

Other expenses include the costs of auxiliary production, accounted for on account 23 "Auxiliary production". The category of auxiliary industries includes workshops and divisions of enterprises that provide the main production with energy, tools, packaging, repair work, transport and economic services (in construction organizations - non-capital work). There are 6 groups of workshops and subdivisions of auxiliary production:

instrumental- carrying out the manufacture, repair and restoration of tools, devices, stamps, molds, models;

repair- carrying out installation, repair, modernization, maintenance of fixed assets and restoration of spare parts;

energetic- producing and distributing electrical, thermal and other types of energy, as well as providing water supply, water treatment, ventilation, installation, repair and maintenance of power grids, electrical installations and telephone communications;

transport- carrying out loading and unloading and transport operations, repair and maintenance of vehicles, loading and unloading mechanisms and access roads;

tare- manufacturing and repairing containers;

economic service- cleaning industrial premises, washing and repairing overalls.

The cost of goods produced by auxiliary production, work performed and services rendered is collected on account 23:

D 23 - K 02, 10, 23, 25, 60, 68, 69, 70, 76, 96, 97,

where: account 96 "Reserves for future expenses".

The account of the generated energy is carried out using measuring instruments, and in their absence - by a calculation method based on the power of the equipment and the duration of its operation. At the end of the current month, costs are allocated to consumers. In this case, the amount of work in progress is allocated and the cost of counter services is taken into account: D 23 - K 23. The rest of the costs are distributed according to completed orders or in proportion to the volume of products sold, work performed and services rendered.

The cost of products (works, services) formed on the basis of the recorded costs serves as a guideline for determining their prices. Rather, it is the lower price limit. Obviously, if the market price is lower than the cost of products (works and services) of a given enterprise, then it has no chance of winning a place in this market. True, there are cases when firms went to certain temporary losses in order to somehow break into the market. Then they significantly changed their production, reducing the cost of manufacturing and marketing products (work and services).

However, probably due to the revision of the functions of the Ministry of Finance of Russia, the development of the document was discontinued.

Due to the lack of currently valid recommendatory documents on accounting for the costs of production of products, works, services, it was decided to include the draft Methodological Recommendations on accounting for the costs of manufacturing products, works, services in the Info-Law to enable specialists to apply it in a reference mode, as far as it does not contradict current legislation.

See also Decree of the Government of Russia dated 05.08.1992 No. 552 "On approval of the Regulation on the composition of costs for the production and sale of products (works, services) included in the cost price ..." (Abolished. Should be applied as a guide).

Information about the continuation of development
document is missing.

accounting for the cost of manufacturing products, works, services

I. General Provisions

1. These Methodological Recommendations have been developed in accordance with the Accounting Regulations "Organization Expenses" PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 33n (registered with the Ministry of Justice of Russia on May 31, 1999, registration number 1790), and determine the procedure for commercial organizations (except for credit and insurance organizations) accounting for the costs of manufacturing products and selling them, selling goods, performing works, rendering services, calculating the cost of products (works, services).

2. The purpose of accounting for production costs is to form an information and analytical base for managing the production activities of an organization, which includes the information necessary to identify financial results from the organization's normal activities for the reporting period, as well as to make decisions on cost management (determine (self) the cost of finished products ( by its types, groups, product units, etc.), work performed, services rendered (by their types, groups, etc., data for assessing and analyzing the implementation of planned indicators, to determine the economic efficiency of organizational and technical measures for the development and improvement of production , for economically sound forecasting and achievement of other goals of the organization's management.

3. Based on these Methodological Recommendations, organizations in accounting organize the accounting of expenses by cost items, the list of which is determined independently, as well as by economic elements, develop internal regulations, instructions, other organizational and administrative documents necessary for the proper organization of accounting for production costs and calculating the cost of products (works, services).

4. Costs do not include amounts that do not meet the requirements for recognizing expenses in accordance with the Accounting Regulations "Organization Expenses" (PBU 10/99), approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 33n (registered with the Ministry of Justice of Russia on May 31 1999, N 1790).

The costs that form the costs of manufacturing products and selling them, performing work and providing services are included in the formation of costs of the reporting period to which they relate. If the fact of economic life is related not only to this reporting period, but also to the future, a deferral of recognition of expenses as expenses of this reporting period is necessary. It is carried out by systematic and rational distribution of previously recognized expenses (deferred expenses) for reporting periods. The procedure for writing off deferred expenses is established by the organization independently, unless otherwise provided by regulatory enactments on accounting.

If the organization has adopted, in permitted cases, the procedure for recognizing proceeds from the sale of products and goods not as the rights of ownership, use and disposal of the delivered products, released goods, work performed, service rendered are transferred, and after receipt of funds and another form of payment, then the costs for production are recognized after the related debts are settled.

5. In order to generate information on production costs, the organization focuses on the grouping of costs by their types (in accordance with the classification used in the organization and depending on the tasks of an administrative nature, types of products (works, services), the production and sale of which is carried out by the organization, organizational structure of the organization, technological features, etc.).

At the same time, the procedure for the formation by the organization of information on the costs of production and sale, necessary for solving management problems: calculating the total (for oneself) cost of finished products (including by its types, groups, unit of product, etc.), work performed, services provided (by their types, groups, etc.), semi-finished products of our own production, etc., may differ from the procedure for generating information for assessing work in progress and finished products to reflect them in the balance sheet, as well as identify financial results from ordinary activities organization for the reporting period and the reflection of this financial result in the financial statements. The close relationship of these tasks determines the fulfillment of certain requirements for the organization of cost accounting: the procedures for documenting and valuation of business transactions should be carried out in such a way as to exclude cases of duplication of information; the need to ensure consistency of the results obtained within the framework of the solution of all tasks, etc.

6. Production costs form the organization's costs for ordinary activities (both previously accounted for as deferred expenses and in this reporting period), which are directly related to the consumption of material and other resources and their processing in the process of manufacturing products, due to technology and organization of production (technological process), performance of work, provision of services, production management and the organization as a whole, regardless of the completeness of this process and the nature of the relationship with finished products, work performed, service rendered.

The costs of selling products, goods, works, services (hereinafter referred to as sales costs) form the costs associated directly with the sale (marketing) of products (works, services).

7. In the cases permitted in accordance with the regulatory documents on accounting in the Russian Federation, the organization has the right to create reserves for the purpose of uniform (during the reporting year) inclusion in the costs of manufacturing products and selling them, selling goods, performing works and rendering services of certain types of expenses. future expenses due to the inclusion of deductions in the costs (repair of fixed assets, payment of remuneration based on the results of work for the year, land reclamation and other environmental protection measures, etc.).

8. Determining (calculating) (yourself) the cost of finished products (works, services), the cost of work performed, services rendered is the basis for setting prices, the basis for calculating taxes, as well as the current assessment of the results of the organization.

When assessing the production cost of finished products, work performed, services rendered, implying the completeness of the production process, that part of the costs of production and management of production itself is allocated, which is related to the finished product, completed work, performed service.

When assessing the full (self) cost of finished products (works, services), the production (self) cost increases by the share of costs associated with the management of the organization as a whole and the sale (sale) of finished products (goods).

9. When deciding on the organization of accounting for production costs, it is necessary to determine a set of techniques to ensure timely, complete and reliable reflection of the actual costs associated with the production and sale of products (works, services), ensuring control over the use of material, labor and financial resources in the production process and sales, calculating the cost of both all manufactured products (work performed, services rendered), and its individual types.

The organization of accounting for production costs and costs of selling products, performing work, providing services should be effective in terms of the tasks assigned to it and the costs of organizing it.

10. The basis for identifying the costs that form the costs of manufacturing products and selling them, selling goods, performing work and rendering services is the attitude to the process of production and sale, mediated by the content of the corresponding primary accounting document. In cases where the consumption of services rendered to the organization, performance for the organization of work by other organizations (individuals) for the purpose of production of products (works, services) and their sale, is carried out in one reporting period, and the primary accounting documents confirming the actual amount of payment for this service (work), enter the organization in another reporting period, production (sale) costs include amounts for payment for services consumed (work performed) based on the primary accounting document created in the organization based on the terms of the contract and the organization's data on the services it consumed, works performed for her. As soon as we receive from organizations that provide services (perform work), primary documents confirming the actual cost of services consumed (work performed), the revealed difference is subject to additional inclusion in the costs of production (sale) or reversed in the reporting period to identify the amount of differences. Upon receipt of documents confirming the actual cost of services and works consumed in the last reporting year, the revealed difference between the amount previously included in production (sale) costs and the actual cost of services (works) is subject to additional inclusion in production (sale) costs or reversed ...

If an organization uses the procedure for reflecting the cost of consumed services provided to the organization, performed for the organization of work by other organizations (individuals) for the purpose of producing products (works, services) and selling them according to the time the organization receives documents confirming the actual cost of services provided, works performed, then the corresponding amounts are reflected in the production costs of the current period.

The procedure for reflecting the cost of the consumed services provided to the organization, performed for the organization of work by other organizations (individuals), should be provided by the organization in the adopted accounting policy.

II. The composition of the costs of manufacturing products, costs of selling them, performing work, rendering services

1. The costs of manufacturing products and selling them, performing works, rendering services represent a cost estimate of raw materials, materials, fuel, energy, natural resources, fixed assets and other property, labor resources used in the process of manufacturing products, performing works and rendering services, as well as other costs for manufacturing products, performing work, rendering services, directly managing production and the organization as a whole, selling products.

2. Costs that form the costs of manufacturing and selling products, performing work and providing services are included in their composition directly in the amount of the cost of the resources used, by transferring the cost of depreciable property belonging to the organization, including the amounts due payment for services of other organizations and individuals ( including individual entrepreneurs), payments in connection with the use of property belonging to other organizations, payment of relevant taxes, fees and other payments by including a share of previously accounted deferred expenses or including the amount of deductions for the creation of appropriate reserves for future expenses and other purposes (in accordance with accounting rules).

3. The costs associated with the production of products, performance of work, provision of services, along with others, include:

• expenses of the organization for the development of natural resources associated with the geological study of the subsoil, exploration (additional exploration) of the fields being developed, preparatory work. These expenses, in particular, include the costs of prospecting and evaluating mineral deposits (including audit of reserves), exploration of minerals and (or) hydrogeological surveys carried out on a subsoil plot in accordance with licenses or other permits of authorized bodies obtained in accordance with the established procedure, as well as the costs of acquiring the necessary geological and other information from third parties, including government agencies; expenses for preparing the territory for mining, construction and other work in accordance with the established requirements for safety, protection of land, subsoil and other natural resources and the environment, including the construction of temporary access roads and roads for the export of mined rocks, minerals and waste, preparation of sites for the construction of appropriate structures, storage of a fertile soil layer intended for subsequent land reclamation, storage of mined rocks, minerals and waste; expenses for compensation for complex damage caused to natural resources by land users in the process of construction and operation of facilities, as well as for compensation for losses of agricultural production in the acquisition of land for needs not related to agricultural production, in the destruction, damage of reindeer pastures. These expenses also include compensations provided for by contracts (agreements) with local governments and (or) clan, family communities of indigenous minorities concluded by such land users;
• expenses of the organization for research, development and technological work (in accordance with the established procedure). The costs of research, development and technological work include all actual costs associated with the performance of these works: the cost of inventories and services of third-party organizations and persons used in the performance of these works, costs of wages and other payments to employees directly employed in the performance of these works under an employment contract, social deductions (including the unified social tax), the cost of special equipment and special equipment intended for use as objects of testing and research, depreciation of fixed assets and intangible assets, used in the performance of these works, the cost of maintaining and operating and operating research equipment, installations and structures, other fixed assets and other property and other expenses; other expenses directly related to the performance of research, development and technological work, including the cost of testing;
• costs for the preparation and development of new organizations, industries, workshops and units, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization, including the costs of preparing and mastering the production of products not intended for serial or mass production;
• non-capital costs associated with improving the technology and organization of production, as well as improving product quality, increasing its reliability, durability, changing product design and other operational properties carried out during the production process;
• costs of maintaining the production process: to provide production with raw materials, materials, fuel, energy, tools, devices and other means and objects of labor, to maintain fixed assets and other property in working order (costs of technical inspection and maintenance, for all types of repairs ), etc .;
• the costs of supporting the production management process (by individual divisions of the organization) and management of the organization as a whole;
• the costs of providing sanitary, household and medical and preventive services to employees in accordance with labor protection requirements, maintaining cleanliness and order in production;
• costs of ensuring the relevant labor protection requirements;
• to ensure fire safety, property protection and other special requirements stipulated by the rules of technical operation of organizations, supervision and control over their activities;
• expenses for civil defense in accordance with the legislation of the Russian Federation;
• current costs associated with the maintenance and operation of environmental protection facilities: treatment facilities, ash collectors, filters and other environmental facilities, the costs of burying environmentally hazardous waste, payment for the services of third-party organizations for the reception, storage and destruction of environmentally hazardous waste, wastewater treatment, etc. .;
• costs of transporting employees to the place of work and back in directions not served by public passenger transport; the costs of paying for special routes of public land urban passenger transport (except for taxis) in excess of the amounts determined based on the current tariffs for the relevant types of transport;
• costs associated with the implementation of work on a rotational basis, including the transportation of workers from the location or collection point to the place of work and back and from the place of residence in the rotational camp to the place of work and back; uncompensated costs for the operation and maintenance of rotational and temporary settlements, including all objects of housing and communal services and social services, subsidiary farms and other similar services, in organizations operating on a rotational basis or working in field (expeditionary) conditions;
• monetary payments related to guarantees ensuring the exercise of the rights granted to employees in the field of social and labor relations, as well as established compensations in order to reimburse employees for costs associated with the performance of labor or other duties stipulated by the legislation of the Russian Federation (when sent on business trips; when moving to work in another locality; in the performance of state or public duties; when combining work with training; in case of forced termination of work through no fault of the employee; payment of annual basic and additional vacations, monetary compensation for a part of unused vacation; compensation for travel and transportation costs luggage of persons working in the Far North and equivalent areas, and other payments to these persons in connection with the provision of guarantees and compensations to them in the field of social insurance, pensions, housing legal relations eny, etc .; payment of preferential hours for adolescents, payment of breaks in the work of mothers to feed the child, payment of time associated with medical examinations, fulfillment of public duties and other types of payments provided for by collective agreements;
• deductions for social insurance, pensions, compulsory medical insurance, subject to transfer in accordance with the legislation from the amounts of wages (payments) included in the cost of manufacturing products and selling them, selling goods, performing work, rendering services;
• costs associated with the sale of products, goods: packaging, storage, transportation to the point stipulated by the contract, loading into vehicles (if it is stipulated by the contract) and other similar operations, advertising, including participation in exhibitions, fairs, the cost of product samples, goods, transferred in accordance with agreements (contracts), agreements and other documents directly to buyers or intermediary organizations free of charge and not subject to return, and other similar costs;
• depreciation deductions for fixed assets, profitable investments in tangible assets, intangible assets used for the purpose of manufacturing products and selling them, selling goods, performing work, rendering services, calculated in accordance with the established procedure;
• expenses related to the payment for the property received for temporary possession (temporary possession and use) used for the production of products and their sale, sale of goods, performance of work, provision of services (rent);
• payments (insurance premiums) made in accordance with insurance contracts or the legislation of the Russian Federation (for compulsory insurance of the organization's property, civil liability, life and health of employees, etc.);
• taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law;
• costs of certification of products (works, services);
• other types of costs directly related to the production and sale of products, the sale of goods, the performance of work, the provision of services.

4. The actual costs of production of products (works, services) include additional costs and losses caused by deviations from the established technological process, losses from defects, losses from downtime for internal production reasons, costs of warranty service and repair of products for which the warranty period is established services, including the cost of incurring contingent liabilities (to create a provision for warranty repairs).

III. Classification of costs for the production of products and their sale, performance of work, provision of services

1. The classification of the costs of manufacturing and selling products, performing work and providing services provides for their various grouping depending on the tasks set - planning, accounting, calculating the cost of a unit (group) of products, works, services, analysis of financial and economic activities, etc.

The correct scientifically grounded economic grouping is an organizing moment in the construction of accounting for the organization's costs, the formation of information about the actual costs (actual (self) cost of production, complete) finished products (by types, groups, etc.), estimates of work in progress, etc. and is important for the formation of the financial result from the ordinary activities of the organization for the reporting period.

2. For planning purposes (in terms of the degree of coverage by the plan) and analysis of financial and economic activities, production costs are divided into planned and unplanned. The planned costs include costs due to conditions that meet the requirements of the technological (production) process and the conditions of sale (sale) of products. Unplanned costs include costs that indicate a violation of the normal conditions of the production process (losses from marriage, non-productive costs, etc.).

3. Costs, depending on the impact on them of changes in the volume of work performed, are divided into fixed (conditionally constant) and variable (conditionally variable). Costs that do not directly depend on the volume of work performed, the share of which in the cost price will decrease with an increase in the amount of work, and with a decrease will increase, refer to fixed (conditionally constant) costs. Costs that change in proportion to the increase (decrease) in the volume of work performed are variable (conditionally variable).

4. By the nature of the costs incurred, they are divided into production and non-production (commercial, associated with the sale (marketing) of products).

5. Depending on the method of including costs in the calculation when forming costs for the corresponding type of product (work, services), costs are divided into direct and indirect.

Direct costs mean costs that can be directly included in the costs associated with the production of a specific type of product, work, services (technological process).

The cost of raw materials, supplies, fuel, energy, natural resources, etc. material and production resources, when they are used simultaneously for the manufacture of several types of products, performance of work, provision of services, can be considered as direct costs.

Indirect costs are understood as costs that are not possible to directly include in the costs of the relevant types of products, works, services.

Indirect costs, as a rule, are the costs associated with the maintenance and management of the production of products, the sale of products, and the management of the organization as a whole. Part of the costs for the maintenance and management of the production of products, works, services, the sale of products, can be directly and directly related to a certain (specific) type of products, works, services.

Indirect costs are included in the calculation of costs by type of product (work, service) using special methods determined by the organization.

By the decision of the organization, indirect costs related to the sale of products, goods and management may not be distributed, but written off completely at the end of the reporting period (month) as expenses for ordinary activities in the cost of sold products, goods, works, services (as expenses of the period ).

6. In order to generate the necessary information to identify the actual costs of manufacturing and selling certain types of products, work performed, services rendered, determining the actual cost of production of a finished product, unit of product, etc., as well as for planning (forecasting) purposes, costs are grouped into items costs (cost items). The grouping of production costs by items (costing items) should be based on the economic homogeneity of costs for their intended purpose (origin, cost bearer - a specific type (group of products, works, services), etc.).

When organizing the accounting of production costs by cost items, it is recommended to take into account the organization's classification of costs into direct and indirect.

• recyclable waste (deducted);
• fuel and energy for technological purposes;
• the cost of remuneration of workers directly involved in the production of products, performance of work, provision of services;
• expenses for preparation and development of production;
• general production costs;
• general running costs;
• losses from marriage;
• other production costs;
• selling costs.

7. Organizations, taking into account the specifics of the technological process and organization of production in the relevant industry and the share of certain expenses in the cost of products (works, services), etc. mine workings "," purchased components, semi-finished products and services of a production nature of third-party organizations "," expenses for the maintenance and operation of equipment "," on-farm movement of materials, semi-finished products, products "," costs for the maintenance and operation of environmental protection facilities ", "Costs for the maintenance and operation of" in-plant "non-technological transport") or not include certain recommended articles in their list determined by the organization.

Items of direct material costs and labor costs by their composition, as a rule, include that part of them that can be included in the costs of production of certain types of products (works, services) in a direct way, without resorting to indirect methods of distribution.

With the introduction of technically sound methods of rationing of costs and the improvement of accounting and calculation methods, it is recommended that the largest part of the costs be included in the costs of manufacturing products in a direct way, reducing the share of indirect costs.

8. The article "Raw materials and materials" includes the costs of raw materials and materials that are part of the manufactured product, forming its basis, as well as the cost of auxiliary materials that are used in the manufacture of this product to ensure the normal technological process. In the case when the costs of auxiliary materials have a large share in the costs of manufacturing products, they can be allocated in a separate item "Auxiliary materials". The same article includes the cost of products for general industrial purposes (fittings, hardware, normal ball bearings, etc.), which are used for completing products. At the same time, the cost of raw materials and materials is understood as the consumption of these material assets directly during the production of products, the performance of work, the provision of services, and not when they are released from warehouses (storage places).

The cost of auxiliary materials used for technological purposes, the attribution of which to the costs of the production of individual products (product groups) and orders in a direct way is difficult, can be included in the cost of individual products and orders in the following order:

the norms for the consumption of auxiliary materials for technological purposes are established for each type of product;

in accordance with these consumption rates and the planned cost of materials, an estimated rate per unit of production is established, revised as the rates of consumption of materials or prices change;

the actual costs of auxiliary materials are included in the costs of production of certain types of products, in the cost of finished products and work in progress in proportion to the estimated rates.

If it is difficult to directly include the costs of raw materials and materials that make up the basis of the manufactured products in the costs of production of individual products (product groups) and orders (for example, when producing several types of products from one type of raw material at the same time), then these costs can included in the cost of individual products and orders in a similar manner.

In the article "Raw materials and materials" in some cases, if it is expedient and possible to determine, the costs associated with the use of natural resources in the production process, performance of work, and the provision of services of natural resources: payment for the use of water bodies, etc.

9. The cost of purchased products and semi-finished products purchased through production cooperation, used to complete the products of this organization or undergo additional processing in this organization to obtain finished products (products), with the allocation of an independent article "Purchased components, semi-finished products and services of a production nature of third-party organizations "Is not included in the article" Raw materials and materials ".

In the article "Purchased components, semi-finished products and services of a production nature of third-party organizations", it is allowed to distinguish separately calculated semi-finished products of our own production. At the same time, semi-finished products of our own production are understood as products obtained in separate workshops (redistributions), which have not yet passed all the operations established by the technological process and are subject to completion in subsequent workshops (redistributions) of the same organization or completing into products.

The article "Purchased components, semi-finished products and services of a production nature of third-party organizations" may include the costs of payment for production services (for the performance of certain operations for the manufacture of products, processing of raw materials and materials) provided by third-party organizations, which can be directly attributed to the costs of production of certain types of products. The remainder of the work and services of a production nature performed by third parties are allocated to other cost items depending on the nature of the work and services.

10. From the cost of raw materials and materials, the cost of returnable waste is excluded, which can be allocated under the item "Returnable waste (deducted)". Recyclable production waste is understood as the remnants of raw materials, materials, semi-finished products and other types of material resources formed in the process of manufacturing products (performing work, rendering services), which have completely or partially lost the consumer qualities of the initial resource (chemical or physical properties) and, therefore, are used with increased costs (lower yield) or unused for their intended purpose.

Remains of material resources, which, in accordance with the established technology, are transferred to other workshops, divisions as a full-fledged material for the production of other types of products (performance of work, provision of services) do not belong to recyclable waste.

The associated (associated) products obtained as a result of the implementation of the technological process also do not apply to recyclable waste.

Returnable waste is assessed in the following order:

• at a reduced price of the initial material resource (at the price of possible use), if the waste can be used for the main production or auxiliary production, but with increased costs (reduced output of finished products);
• at the current market value if the waste is sold outside.

The article "Fuel and energy for technological purposes" includes the costs of all types of fuel and energy directly consumed in the technological process of manufacturing products (both purchased and produced by the organization itself). Such costs, in particular, include the costs of:

fuel for smelting units, blast furnaces, open-hearth furnaces, for heating metal in rolling, forging, stamping, pressing and other shops, for carrying out product tests established by the technological process (bench, delivery and control tests of turbines, diesel engines, motors, etc.) ) etc.;

electric power for electric furnaces in steel-making, ferroalloy and foundry industries, for electric blast welding, electrolysis, electrochemical processes, for obtaining compressed air, oxygen and cold for technological needs, etc .;

the cost of water consumed for technological purposes (as an energy resource), steam, compressed air, cold, oxygen and other energy resources, the cost of energy transformation and transmission.

11. The cost of fuel and energy associated with the actuation of machine tools, presses and other machinery and equipment, as a rule, are included in the item "Costs for the maintenance and operation of equipment" or another item for accounting for these costs (general production costs, etc.) ...

The costs of fuel and energy for heating buildings and structures, indoor and outdoor lighting, and other economic needs are included in the accounting items for general production, general business costs, depending on the direction of use of fuel and energy.

The cost of fuel consumed by transport (steam locomotives, diesel locomotives, electric locomotives, cars, etc.) is reflected in the cost of transport operation.

12. Evaluation of raw materials, materials, fuel and other inventories is carried out in accordance with the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n (registered with the Ministry of Justice Russia July 19, 2001, No. 2806).

13. Under the item "Costs of wages", the cost of wages of employees of the organization, individuals working under civil law contracts and whose work is associated with participation directly (to one degree or another) in the production of products, performance of work, provision of services, for actually performed work, as well as other payments to employees provided for by the current labor legislation, collective agreements, local regulations of the organization and due to the performance by employees of their duties.

The list of costs included in the item "Labor costs" in monetary terms, regardless of the form of payment (monetary, non-monetary), includes, in particular:

• the amount of remuneration for the actually performed work, calculated on the basis of tariff rates, salaries in accordance with the systems of remuneration adopted in the organization, stimulating additional payments and allowances;
• the amount of bonuses and other incentive payments, accrued in accordance with the organization's labor incentive systems;
• the amount of payments related to the guarantees provided to the employees of the organization (both in accordance with the legislation of the Russian Federation and in accordance with collective agreements, local regulations of the organization);
• amounts of compensatory payments related to the regime and working conditions.

14. In the case when, for example, the amount to pay for regular and additional vacations, the amount of compensation for unused vacation, payment of preferential hours for adolescents, payment of breaks in the work of nursing mothers, payment of time associated with the performance of state or public duties, etc. .), payments related to the fulfillment of the requirements of the current legislation of the Russian Federation (in terms of providing guarantees and compensations), for example, for payment to employees of organizations located in the Far North and equivalent areas, etc., travel to the place of vacation use and back , including payment of baggage allowance, make up a large share in production costs, an organization can provide for the allocation of these costs into an independent item when accounting for labor costs.

15. The article “Social deductions” includes the amounts of the unified social tax, compulsory deductions in accordance with the norms established by the legislation of the Russian Federation in connection with compulsory social insurance of employees, their pension provision and medical insurance. This article includes the contributions of organizations for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation, as well as the corresponding deductions (payments) for voluntary types of insurance, pensions from the amounts of wages accounted for under the article " Labor costs ”(except for those types of payment for which insurance premiums are not charged). The corresponding taxes (deductions, payments) from the amounts of wages included in the general production, general business expenses, expenses of ancillary production and other similar expenses are also taken into account as part of these expenses.

16. The article "Expenses for preparation and development of production" includes:

costs for the preparation and development of new organizations, industries, workshops and units, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization (start-up costs);

the costs of preparing and mastering the production of new types of products and new technological processes;

expenses for the development of natural resources, preparatory work on the fields being developed in the extractive industry;

other one-time costs, the list of which depends on the industry specifics of the organization's activities, types of production, including the costs of preparing and mastering the production of products not intended for serial and mass production, as well as costs associated with improving the technology and organization of production, with improving product quality, changes in product design and other operational properties carried out during the production (technological) process.

17. Costs associated with the development of new industries, installations and units, incl. in new organizations, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization (personnel training, equipment readjustment, etc.) and which are increased costs in comparison with the planned ones, are taken into account as deferred expenses.

The duration of the repayment period for these costs is established by the organization independently, as a rule, during the standard period for the development of these production capacities, according to the repayment rates per unit of production established in the plan. Repayment rates per unit of production are established based on the total amount of recorded costs, the established duration of the repayment period and the planned output during this period of production. The specified costs in the manufacture of several types of products are included in the costs of their production in accordance with the repayment rate per unit of each type of product, determined by the organization independently. The basis for determining the specified rate can be, for example, the amount of remuneration and the cost of maintaining and operating equipment per unit of a specific type of product.

The total cost of the preparation and development of new organizations, production facilities, workshops and units is determined by an estimate with the necessary calculations for it, compiled on the basis of the established regime, duration and other conditions for the development of commissioned capacities. The estimate is justified by calculating the need for material, energy, labor and other types of resources.

18. To the costs of preparing and mastering the production of new types of products and new technological processes to be included in the costs of manufacturing products (works, services) in accordance with the Regulation on accounting "Accounting for costs of research, development and technological work "PBU 17/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n (registered with the Ministry of Justice of Russia on December 11, 2002, No. 4022), includes the costs of design and construction, as well as the development of a technological process for manufacturing a new products, for the rearrangement and changeover of equipment, as well as the cost of the product used as a sample.

An approximate list of expenses for the preparation and development of the production of new types of products and new technological processes includes:

• the cost of inventories and services of third-party organizations and individuals (including individual entrepreneurs) used in the performance of these works;
• the cost of wages to employees directly involved in the performance of these works under an employment contract;
• deductions for social needs (including unified social tax);
• the cost of equipment and special equipment intended for use as objects of testing and research;
• depreciation of fixed assets and intangible assets used in the performance of these works;
• expenses for the maintenance of equipment, installations and other fixed assets used in the performance of these works;
• other costs directly related to the performance of the specified work, including the cost of testing.

The costs of preparing and mastering the production of new types of products and new technological processes are taken into account especially as investments in non-current assets in accordance with the procedure determined by the Regulation on accounting "Accounting for costs of research, development and technological work" PBU 17/02 , approved by order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 115n (registered by the Ministry of Justice of the Russian Federation on December 11, 2002, registration number 4022). In the article "Expenses for preparation and development of production", these expenses are included from the 1st day of the month following the month in which the actual application of the results obtained from the performance of work in the production of products (performance of work, provision of services) was started.

The period for writing off these costs is set by the organization independently based on the expected period of use of the results of the work performed, during which the organization can receive economic benefits (income), but not more than 5 years. At the same time, the specified useful life cannot exceed the period of the organization's activity.

Costs are written off in one of the following ways:

linear method;

method of writing off expenses in proportion to the volume of products (works, services).

Write-off of expenses for research, development and technological work in a linear way is carried out evenly during the accepted period.

When the write-off method is proportional to the volume of products (works, services), the determination of the amount of these expenses to be written off in the reporting period is based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for a specific research, experimental design, technological work and the entire expected volume of products (works, services) for the entire period of application of the results of a particular work.

19. The composition of the costs of preparing and mastering the production of new types of products and new technological processes does not include the costs of preparing and mastering the production of products not intended for serial and mass production, as well as costs associated with improving the technology and organization of production, with improving quality products, changes in product design and other operational properties carried out during the production (technological) process.

These costs are treated as general or general operating costs and are included in their composition at the time of recognition.

In organizations with diversified production of products, the development period of which is short and the costs are relatively low, they can be included in the general production costs.

In the manufacture of products for individual orders, the actual costs of preparing for its production are included in the costs of the corresponding product or batch of products.

20. Expenses for preparatory (operational mine preparation) work at developed deposits in the mining industry are accounted for as deferred expenses and included in preparation and development costs for the current period as they are repaid during, as a rule, the life of mine workings.

These costs include:

• costs for additional exploration of fields put into development;
• expenses for preparatory work associated with the organization of new structural divisions (oil and gas production departments, fields, workshops) at newly commissioned areas.
• expenses related to the cleaning of the territory in the area of ​​open (conducting) mining operations, areas for storing the fertile soil layer used in the subsequent land reclamation, the construction of temporary access roads and roads to the wells (mining site) and other types of work.

In organizations with relatively stable volumes of operational mining and preparation works (regardless of their absolute value), the costs of these works can be planned and taken into account in the costs in the reporting period when they were carried out. During periods when the volume of operational mining and preparation works is unstable, the costs related to the increase in prepared reserves of extracted raw materials are deferred expenses and are included in the costs of the reporting period as these reserves are used.

The costs of preparatory work in the extractive industry, in particular, include:

• depreciation of fixed assets (including wells in the absence of registration of their conservation);
• the cost of remuneration of workers employed in preparatory work;
• deductions for social needs from the cost of remuneration of workers employed in preparatory work;
• other costs

A specific list of preparatory work and the procedure for their inclusion in the costs of the reporting period is established by the organization.

21. The organization should resolve the issue of organizing the accounting of general production and general economic costs from the point of view of the procedure for allocating costs for the maintenance and operation of equipment, costs for the implementation of management functions at all levels to achieve the goals set. In this case, the organization can make a decision on the formation of costs of a general production and general economic nature on the same accounting items or with the allocation of costs for the maintenance and operation of equipment from the general production costs in a separate item, the formation of management costs in the organization, regardless of the level of management for a separate accounting item and other costs.

22. When the item "General production costs" is separated in the accounting, it includes the costs of servicing the main and auxiliary production facilities of the organization: costs of maintaining and operating machinery and equipment; depreciation and repair costs of fixed assets used in the manufacture of products, performance of work, provision of services; the cost and costs of repairing other property (for example, special devices, tools accounted for as part of the organization's circulating assets (both purchased and self-made), sanitary and technological clothing, personal protective equipment for workers, insurance costs of the specified property; heating costs , lighting and maintenance of premises; rent for premises, machines, equipment, etc., used in production; remuneration of workers engaged in the maintenance of production; costs of labor protection measures, other costs associated with the management and maintenance of production. expenses of a general production nature include losses from downtime, losses from damage to material assets in workshops (divisions), and other non-productive costs.

The costs associated with the maintenance and current repair of production and lifting and transport equipment, valuable tools, transport in workshops, departments, workplaces and inventory of production shops and services that ensure a continuous production process, as well as their depreciation, can be separated from the general production costs in a separate article, for example, "Expenses for the maintenance and operation of equipment."

It is also possible, with a significant share in the cost of production, the allocation of a separate item of expenses for the maintenance of transport in workshops, divisions (for example, the item "Intra-plant movement of raw materials, materials, semi-finished products and products"). This item (subject to its allocation) includes the costs of maintaining and operating (including repair and depreciation) of auto and electric vehicles, motor vehicles, forklift trucks and other types of non-technological equipment. At the same time, the costs for the maintenance of technological transport (conveyors, roller tables, flow and automatic lines, etc.) are not included in the specified article (subject to its allocation).

The costs of maintaining and operating the equipment of each department can be allocated between individual types of products in a manner determined by the organization. For example, estimated rates, in proportion to the cost of wages of employees, etc.

23. In organizations that use a special tool and special devices that have individual (unique) properties and are designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services), an independent article "Tools , special purpose devices and other special expenses ”.

This article may also reflect the costs associated with repeated use in the production of labor instruments that provide conditions for the performance of specific (non-standard) technological operations (special equipment).

The composition of special tools and special devices and special equipment (hereinafter referred to as special equipment) includes: various special tools (cutting, measuring, auxiliary, etc.), dies, molds, molds, rolling rolls, model equipment, slipways, chill molds, flasks, plazo-template special equipment, other types of special devices; special technological equipment (chemical, metalworking, forging and pressing, etc.), control and testing equipment and equipment (stands, consoles, models of finished products, test installations), designed for adjustments, testing of specific products and handing them over to the customer (buyer); reactor equipment, decontamination equipment and other special equipment.

In the article "Tools, special purpose devices and other special expenses" when it is allocated, the cost (in the established order of its repayment), the cost of repair and maintenance of special equipment in good working order are included.

The cost of special equipment is repaid by the organization in one of the following ways:

method of writing off the cost in proportion to the volume of products (works, services) produced;

linear way.

The use of one of the methods of repayment of the value for a group of homogeneous objects of special equipment is carried out during the entire useful life of the objects included in this group.

The cost of special tools and fixtures intended for use in the manufacture of individual orders or used in mass production is allowed to be fully repaid at the time of transfer to production of the corresponding tools and fixtures "

The cost of special equipment intended for use in the execution of individual orders, the cost of their repair and maintenance in good (working) condition are included in the item "General production costs" (if it is allocated). These costs can be accounted for under a separate item "Tools, special purpose equipment and other special costs".

24. Organizations may have costs associated with the production of individual products or types of products (for conducting special occasional tests, for paying for examinations, consultations, etc.), costs for maintaining the production of individual products by works and services of technical bureaus (departments), laboratories and etc., and the cost of which has a significant share in the cost of products, to plan and take into account as part of the item "Tools, special purpose devices and other special expenses" (or as a separate item as special expenses). In other cases, these costs are planned and accounted for as part of general production or general business expenses.

25. The costs of general production purposes should be attributed only to those types of products that are produced in this division. The distribution of these costs is carried out in ways determined by the organization and providing the most accurate calculation of the cost of production. For example, in proportion to the cost of production without the cost of raw materials, materials and semi-finished products, in proportion to the cost of wages; in proportion to the cost of remuneration of workers engaged in the production of products (work, services), and the cost of maintaining and operating equipment, accounted for under a separate item, etc.

When distributing, it should be borne in mind that in the case when the organization from the general production costs for the maintenance and operation of equipment, special tools, special purpose devices and other special costs, etc. are not allocated to separate items, different methods of distribution cannot be applied to them.

26. The item "General business expenses" shall include the costs associated with the management of the organization as a whole (if the organization has not made a decision on the formation of costs for management in the organization, regardless of the level of management on a separate accounting item). It includes the costs of remuneration of employees performing the functions of managing the organization as a whole (organization of production, its maintenance, planning, accounting, control, supervision, etc.), the costs of material and technical and transport services and ensuring other normal conditions for the implementation of the management process (depreciation and maintenance costs of transport used for management purposes, the cost of compensating employees for the use of personal vehicles for business trips; depreciation and expenses for the maintenance and maintenance of buildings, premises, structures, equipment, technical controls (computing centers, nodes communications, signaling devices, etc.), inventory, etc., intended to ensure the management process; costs of business trips related to the activities of the organization, including the costs of obtaining foreign passports and other travel documents, costs, associated with the communication services provided to the organization and other services necessary for the performance of management functions (consulting, information, legal, notarial, auditing, etc.), the costs of receiving and servicing representatives of other organizations (including foreign ones) during negotiations in order to establish and maintain mutual cooperation, reception and service of participants arriving at meetings of the council (board) and the audit commission of the organization; costs associated with training and retraining of personnel; with a recruitment of labor, etc.).

27. If the organization does not make a decision on recognizing management costs in the cost of products sold, work performed, services rendered as expenses for ordinary activities (as conditionally fixed costs), general business expenses are subject to distribution between different types of products ( works, services). At the same time, general business expenses are not included in the actual expenses for the acquisition of intangible assets, fixed assets, inventories, unless they are directly related to the acquisition of assets. If the share of general business expenses is included in the actual expenses for the acquisition of assets, the remaining part of the general business expenses is subject to distribution between various types of products (works, services) (if management costs are not recognized by the organization in the cost of goods sold, work performed, services rendered as conditionally fixed costs).

The distribution of general business expenses between various types of manufactured (including subdivisions of auxiliary production, service industries and farms) products, work performed and services rendered (excluding intra-farm turnover, including for the needs of auxiliary production, service industries and farms, capital construction) can be carried out proportionally the cost of remuneration of workers engaged in the production of products (works, services); in proportion to the cost of remuneration of workers engaged in the production of products (work, services), and the cost of maintaining and operating equipment, accounted for either as part of general production costs or under a separate item, (if the specified costs, by the decision of the organization, are not distributed in proportion to the amount of remuneration of employees, engaged in the production of products (works, services); in proportion to the costs of redistribution, etc.

Specific methods for the distribution of general business expenses are determined by organizations, taking into account industry characteristics, technological features of production.

When distributing general business expenses, the latter are not included in the cost of rejected products (internal scrap), semi-finished products of its own production, finished products intended for use by the organization in the process of manufacturing other products, performing work or rendering services.

However, in the case of the sale of self-produced semi-finished products as finished products, the corresponding share of general business expenses in their value should be taken into account. For these purposes, it is recommended to select in the relevant registers the necessary data on the amount of these semi-finished products, types, etc.

28. If the organization decides to recognize management costs in the cost of products sold, work performed, services rendered as expenses for ordinary activities (as conditionally fixed), a separate item "Management costs" is allocated, which includes general economic costs, as well as part of the costs from the general production, associated with the management of the production process (as a rule, these are the costs of maintaining employees of the management apparatus of the corresponding division of the organization, material and technical and transport services for their activities, including the costs of maintaining official vehicles (of all types ), compensation for the use of personal cars for business trips, expenses for the maintenance and maintenance of communication facilities (including dispatch communications) and other technical means of control, expenses for business trips of employees of the department management apparatus, etc. ).

29. When the item “Losses from marriage” is included in the list of expenditure items, it includes the actual losses of the organization from marriage. In the event that the specified independent item is not allocated by the organization, when these losses occur, they are shown under the corresponding items of expenditure.

Products, semi-finished products, parts, assemblies, works that do not meet the established standards or specifications in quality and cannot be used for their intended purpose or can be used only after correction are considered defects in production. Depending on the nature of the defects established during the technical acceptance, the marriage is divided into recoverable and irreparable (final). Correctable defects are products, semi-finished products, parts, assemblies and works that, after correction, can be used for their intended purpose and the correction of which is technically possible and economically feasible. The final marriage is considered to be products, semi-finished products, parts, assemblies and works that cannot be used for their intended purpose or whose correction is technically impossible or economically inexpedient.

At the place of detection, a defect is divided into internal, identified in the organization before sending the products to buyers and customers, and external, identified by the consumer during the assembly, installation or operation of the product.

The cost of an internal correctable marriage is formed from the cost of materials, semi-finished products, etc. material assets spent on fixing defective products; the cost of remuneration of workers involved in the correction of marriage, social contributions and other costs, including the share of the cost of maintaining and operating equipment, general production costs. The share of general business expenses is not taken into account. The cost of the products themselves, semi-finished products, etc., which have undergone correction, is also not taken into account.

The cost of internal final scrap is determined based on the assessment of products, semi-finished products, parts accepted by the organization (at the planned cost, at the standard cost, at the estimate of materials, at direct costs, at the actual cost).

The cost of external defects (incorrigible) is formed on the basis of the amount of reimbursement to the buyer of the costs incurred by him in connection with the purchase of rejected products.

Also taken into account are the costs of dismantling rejected products, transport costs associated with their replacement. If the rejected product belongs to a recoverable marriage, the cost of the external marriage includes the costs associated with the elimination of faults (deficiencies).

30. The article "Losses from marriage" includes the cost of finally rejected products (products, semi-finished products), the cost of materials, purchased products and semi-finished products (parts), the cost of parts and components damaged as a result of an accident, stoppage or downtime of equipment due to power failure and other organizational and technical malfunctions in the production process, the costs of correcting defects, a decrease in the purchase price due to the supply of low-quality products, the amount of reimbursement of costs to the buyer for correcting the low-quality products supplied to him.

When determining losses from marriage, the amounts to be collected from the perpetrators, the cost of rejected semi-finished products, parts, etc. at the current market value, the cost of materials remaining from the rejected products assessed at the current market value, the amounts to be recovered from suppliers for the supply of substandard materials or semi-finished products, as a result of the use of which defects were allowed, etc.

When products are sold with the condition of warranty repairs within the established warranty period, this item includes deductions to the reserve created in connection with the organization's contingent obligations to ensure warranty repairs of the sold products existing at the reporting date.

Revealed losses from internal defects (correctable and (or) final) are included in the actual production costs by monthly write-off on the production costs of the corresponding types of products (works, services).

31. Losses from external defects related to products produced in the previous reporting period are written off to the cost of producing the same products produced in the current reporting period. In the event that such products were not manufactured in the current reporting period, losses from external defects are subject to distribution between the types of products produced in accordance with the procedure established by the organization.

In individual and small-scale production, losses from scrap can be attributed to the value of work in progress, provided that these losses relate to a specific order, the execution of which has not been completed.

32. In order to timely record marriage and systematize information about marriage, identify the causes and culprits of marriage, the organization should determine the procedure for processing the relevant documents used to record and determine losses from marriage (type of document, content, time of compilation, persons responsible for compilation, etc. .).

33. The item "Other production costs" includes other costs that are not related to any of the above cost items. In particular, this article includes the costs of the organization for the warranty service of products for which the warranty period is set, associated with ensuring the normal operation of the consumer's products within the established warranty period (instruction, maintenance, adjustment, checking the correct use of the product, etc.) ...

In individual or small-scale production of products and in the presence of a condition for warranty service of these products, the item "Other production costs" reflects an amount equal to the estimated future costs of the organization for warranty service. If the actual costs of warranty service exceed the amount included in the production costs of the specified products sold under the condition of warranty service, the excess amount is included in non-operating expenses.

34. The article "Costs of sale" in organizations that manufacture products, perform work, provide services, shall include the costs of the organization for packaging and packaging of products in finished goods warehouses; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; for advertising; for entertainment expenses and other similar expenses.

Actual costs of sales are subject to monthly write-off entirely to the cost of goods sold or in terms of packaging and transportation costs are allocated between the types of products shipped in the reporting period based on their weight, volume, production cost or other relevant indicators (for example, standard (planned) cost) ... All other costs associated with the sale of products are charged to the cost of products sold. The organization may decide to distribute all recorded sales costs between the types of products shipped in the reporting period. The write-off procedure should be determined by the organization in the accounting policy.

35. According to the above calculation items of costs, accounting estimates of the cost of individual products are drawn up. The reporting cost estimates are determined based on actual production costs. In order to control the level of costs in the production process and obtain the necessary information for the implementation of timely measures to prevent unproductive costs and losses in them, appropriate costs can be allocated according to established norms, deviations from norms and changes in norms. Planned cost estimates can also be drawn up, which are a calculation of the unit cost of a product, compiled for separate cost items based on the norms of equipment use, consumption of materials, fuel, energy, etc.

Calculations are used to reasonably establish prices, to select the optimal specialization of the organization for the manufacture of certain types of products, the performance of work, the provision of services and the performance of other functions to directly manage the production and activities of the organization as a whole.

36. The cost unit of production (work, service) must correspond to the physical measurement adopted for this product, work, service in standards, technical conditions and in terms of production (in kind).

In the event that, under the terms of the contract, settlement is made for the order being executed as a whole, this order can be taken as the costing unit.

With a wide range of manufactured products, estimates can be drawn up for typical representatives of a group of products with subsequent calculation using economically justified methods of the cost of individual types (standard sizes) of products included in the corresponding group. Only products made from homogeneous raw materials and using the same technological methods can be combined in a group. The typical representative must have the characteristic features of the product group that he represents, in particular:

reflect design features and materials used;

characterize the features of the technological process;

reflect the average labor intensity of the group's products;

have the largest share in the output.

In cases where individual products are manufactured in different modifications, cost estimates are drawn up for each modification.

37. In the case of drawing up accounting estimates, monthly quarterly and annual accounting estimates are calculated as weighted average from monthly (quarterly) estimates, taking into account the number of manufactured products.

In mass and large-scale production, the weighted average cost of a unit of products of each item produced in the reporting period is calculated. In individual and small-scale production, the average unit cost of a series (order) is calculated.

IV. Methods for accounting for production costs and calculating the cost of goods (works, services)

1. Depending on the peculiarities of the technology and nature of production, the variety of products, work performed, services rendered, mass production, etc., it is recommended to apply the following methods of accounting for production costs and calculating the actual cost of production: simple, per-cut, custom-made.

2. Simple method accounting for production costs and calculating the actual cost of production is that direct and indirect actual costs are taken into account according to established cost items for the entire output. In this case, the average cost of a unit of production is determined by dividing all production costs (and costs for each item) by the amount of finished products. Reporting estimates are prepared, as a rule, once a month.

The conditions that predetermine the possibility of using a simple method are the homogeneity and at the same time the mass character of the extracted or produced products obtained as a result of a one-time technological process, the absence of the need to subdivide costs according to the method of attribution into direct and indirect (since they are associated with the production of one type of product), attribution of all types of costs to production (due to the absence of work in progress or their stability). Taking into account the different conditions for the application of a simple method, it is possible to single out individual variants of its organization.

When using a simple method, in some cases it becomes necessary to distribute the accounted costs between finished products and the remainder of the work in progress, in others, the costs are to be distributed between individual types of simultaneously produced (extracted) products, or it is necessary to organize cost accounting for individual processes (stages or redistributions) in the absence of costing the cost of production of these processes and redistribution.

When making one kind products (performance of work, provision of services), in the absence of an intermediate product and in the absence of work in progress, all costs after their delimitation between the reporting periods and types of activities are directly attributed to finished products (work, services), and the unit cost is found by dividing the total cost by this type of product (work, services).

With simultaneous production two or more types of products (works, services), in addition to calculating the cost of a complex of products (works, services), it becomes necessary to take into account direct and other costs for the production (extraction) of each type of product, as a rule, by stages of the production process. In this case, the accounting of costs is carried out by items with a subdivision for costs included in the cost of production directly or by conditional distribution.

In industries where there are balances of work in progress, it is necessary to record and correctly estimate the balances of work in progress (for example, as a percentage of the planned production cost of a unit of production) and to account for changes in these balances. By adding to the cost of work in progress at the beginning of the reporting period the actual costs of production for this period and subtracting from the resulting amount of the cost of work in progress at the end of the reporting period, the cost of finished goods is determined. The average cost of a unit of production is calculated by dividing all costs in the context of cost items by the entire amount of extracted (produced) products.

In industries, when the extracted or produced products pass several stages production, but intermediate products of partial readiness (semi-finished product) are not separately calculated, accounting of costs for individual processes and redistributions is applied without determining the cost of production of these processes (redistributions). In this case, the accounting of direct costs is carried out directly by redistribution (regardless of the presence of the corresponding divisions of the organization). Other costs are taken into account in the context of divisions or as a whole for the organization (in the absence of divisions). The cost of finished goods and a unit of finished goods is determined as the sum of the costs of each redistribution in the amount attributable to the actual output of finished goods.

3. Application simple and (or) transverse the method depends both on the specifics of the production process of extraction or production of products, and on the structure of organizations. In cases where an organization carries out one production - mining (for example, ore or raw materials), while the cost of a unit of mined ore (raw materials) is calculated, a simple (single-limit) accounting and calculation method is used. In cases where a separate production is included in a complex of production in one organization and the cost of production of the complex is calculated, an alternate method of accounting and calculation is used. In this case, the calculation of the cost of semi-finished products and products of partial readiness of individual processes, stages and redistributions may not be drawn up.

In industries where the finished product is the result of sequential processing of raw materials and materials at separate technologically discontinuous redistributions (stages, phases), it becomes necessary to take into account costs, and in many cases calculate the cost of products of each redistribution, as a set of operations, as a result of which raw materials and materials are turned into a semi-finished product or a finished finished product. Under these conditions, semi-finished products obtained at a certain stage of production can be further used for the manufacture of various types and varieties of products; it is possible to use a semi-finished product for several reporting periods; can be sold as a finished product. This, as well as the need to control the level of costs and make timely decisions on this issue, determines the need to calculate the cost of the product for individual redistributions.

When applying transverse method cost accounting and costing, all costs (or only direct ones) are reflected in the accounting not by types of products (brands, grades), but by redistributions or stages of production, as well as by individual units or processes within them (if these are separate industries), in the context workshops and other similar divisions of the organization (if they do not coincide with the redistribution (stages, phases) of production. In this case, as a result of the completion of one redistribution, different types (grades, brands) of products can be obtained.

As an object of calculation, both individual types and groups of products can be taken, combined according to the homogeneity of raw materials and materials, production on the same equipment, the complexity of production and processing, uniformity of purpose, etc. In this case, costs can be taken into account for redistribution as a whole, and the cost of individual types of products included in the costing group can be calculated using economically justified methods.

The list of redistributions (phases, stages of production) for which the accounting of costs and the calculation of the cost of production is carried out, the procedure for determining the calculation groups of products and the calculation of the cost of work in progress or its assessment are established by the organization.

4. Depending on how the organization maintains accounting of production costs by redistribution and the calculation of the cost of products made from semi-finished products of its own production, there are semi-finished and non-semi-finished accounting options.

With the transverse accounting and calculation method, the actual cost of each redistribution is calculated. At the same time, the costs of redistribution should include the cost of semi-finished products manufactured at the previous redistribution. Semi-finished products of our own production can be included in the cost of certain types of products as a complex item ("Semi-finished products of our own production"), i.e. the cost of production of each subsequent redistribution is made up of the costs made by him and the cost of the received semi-finished products (semi-finished version). This determines the need to reflect the movement of semi-finished products from one redistribution to another (from one subdivision to another) or to the warehouse in the accounting accounts at their actual cost.

In this case, the costs in work in progress are shown in the context of locations and the degree of readiness of backlogs.

The organization may decide to transfer semi-finished products of its own production from one redistribution to another (from one division to another) to reflect in the accounting during the month not at the actual cost, but at discount prices, followed by bringing the book price to the actual cost at the end of the month.

The organization, carrying out the accounting of costs for redistributions (phases, stages) in the context of cost items, can calculate the cost of production not by redistribution, but in general for production (non-semi-finished version). As a rule, this is due to the fact that the redistribution products are fully subject to use in subsequent redistributions (they cannot be sold as finished products). In this case, the cost of production as a whole for production is determined by summing up the data of each redistribution in the context of cost items.

Depending on the characteristics of the technological cycle, the organizational structure of the organization, a combination of semi-finished and non-semi-finished cost accounting options is possible.

5. When by order method the object of accounting and costing is a separate order issued for a predetermined quantity of products (items). The actual cost of goods made to order is determined after its fulfillment. To determine the actual cost of production on a monthly basis, production orders should, as a rule, be issued for the number of units of products that are planned to be released within a month. In the manufacture of large products with a long technological cycle of production, orders may be opened not for the product as a whole, but for individual technological units and assemblies representing complete structures. All primary documentation is drawn up with the obligatory indication of order numbers (ciphers).

With the order-by-order method, direct costs are accounted for by individual departments, orders, and material costs, in addition, for individual groups of raw materials, materials, fuel, etc. by cost items, without decoding the costs of materials, raw materials by their groups. The rest of the costs are taken into account according to the places of their origin, according to their purpose in the context of articles and are included in the cost of individual orders in accordance with the established base for their distribution.

The actual cost per unit of items or work is determined after the order has been completed by dividing the total cost by the quantity of items manufactured for this order. The actual cost of individual types of products (order). As a rule, determined after the order is closed. There is no predetermined frequency of reporting estimates. Until the completion of the order, all related costs remain in work in progress. If it becomes necessary to determine the cost of a part of custom-made products, you should use the conditional estimate of the part delivered to the customer or to the warehouse until the end of the order as a whole. As a conditional estimate, the planned cost of these products or the actual cost of similar types of products previously produced, taking into account changes in their design, technology and production conditions, can be considered.

In individual and small-scale production, parts and assemblies that are common for several products (orders) and are manufactured under conditions of batch or mass production can be used. In these cases, the cost of an individually manufactured product is made up of the costs accounted for by order in terms of manufacturing parts and assemblies only for a separate product (order), the cost of standardized parts and assemblies and the costs of their assembly.

6. When organizing the accounting of production costs and calculating the cost of production in order to generate timely information about the level of production costs, the organization can determine a set of methods and techniques for accounting and operational control over costs in the production process. For these purposes, along with the preparation of reporting, planned cost estimates, regardless of the method of accounting for production costs used in the organization, it is assumed that a preliminary determination of standard costs for operations, processes, objects is assumed (i.e., a system of existing norms and standards is created and, on its basis, the calculation of the standard cost price) with the identification of deviations from standard costs during the production process. In this case, standard and standard cost estimates should be drawn up according to the nomenclature of cost items included in the reporting cost estimates.

The accounting of actual costs and the calculation of the actual cost of products (works, services) is carried out on the basis of a preliminary compiled standard calculation and the identified deviations from it. This is achieved through the daily documentation of costs by their main types, caused by deviations from the norms, or by calculation for relatively short periods of time, which allows taking timely measures to prevent cost overruns, improve the level of technological, organizational and planning discipline. The procedure for processing documents for deviations should be established taking into account the specifics of production and its volumes.

Prompt identification and current accounting of deviations from the current cost norms by types of products (works, services), reasons, persons on which deviations depend, introduce an additional grouping of costs in comparison with the method used by the organization, aimed at implementing operational (current) control over compliance with the norms and standards.

7. The creation of a system of existing norms and standards predetermines the need to make appropriate changes in them related to the implementation (implementation) in the organization of measures to develop production and improve its technical level, improve the organization of production and labor, change the volume of production and the structure of production; improving the use of natural resources, etc.

In the accounting on an accrual basis from the beginning of the year or the launch of production of products, the influence of individual events should be reflected.

The requirement for accounting for changes in norms is to constantly ensure the uniformity of the norms used in the preparation of primary documents for the release of material assets into production, accounting for production, calculating wage arrears, and the norms used in the preparation of standard calculations.

Changes to standard estimates, as a rule, should be made at the beginning of the reporting month. Changes in the current norms made during the reporting month, when their value is significant, are accounted for until the end of the reporting month separately, and if these changes are insignificant, it is advisable to reflect them as a separate item together with deviations from the norms.

At the same time, the actual accounting of costs and the calculation of the actual cost of products (works, services) is carried out on the basis of a preliminary compiled standard calculation and identified not only deviations from it, but also changes in the norms.

The actual cost of individual products is calculated on the basis of standard calculations using indices of deviations from the norms and changes in the norms identified by cost items and by corresponding product groups. These indices are defined as the percentage of rate change and rate deviation over rate cost.

8. If the organization decides to recognize management costs and commercial costs (in whole or in part) in the cost of products, works, services sold, the determination of the actual costs of production of products, works, services and the calculation of the actual cost of individual products (if necessary for the purposes of management) should be carried out outside the system of accounting accounts, i.e. by including the amounts of these costs in the relevant accounting registers.

9. The frequency of drawing up accounting estimates for the relevant types of products, works, services is established by the organization independently, unless otherwise provided by the relevant regulatory enactments.

10. In order to determine the actual cost of products, works, services that are the end result of the production cycle, an asset, completed processing (packaging), the technical and quality characteristics of which correspond to the terms of the contract or the requirements of other documents in cases established by law and intended for sale ( sold), the organization distributes the recorded actual costs between finished products (work performed, services rendered) and work in progress. Such distribution is carried out, as a rule, after a month.

Products (works) that have not passed all stages (phases, redistributions) provided for by the technological process, as well as products that are not completed in accordance with the terms of contracts, that have not passed tests and technical acceptance, are classified as work in progress.

Rejected semi-finished products, parts and products not subject to correction, semi-finished products, parts, assemblies and other assembly connections for canceled orders cannot be classified as work in progress. Also, raw materials do not apply to work in progress, materials that have not been started by processing, regardless of whether they are located directly at workplaces or in storage areas of production units.

11. In order to correctly determine the remains of work in progress at each stage of the production process, to ensure their safety, it is necessary to determine the procedure for organizing the accounting of the movement of semi-finished products (parts) in production. The specified procedure depends on the peculiarities of the technology and organization of production, the nomenclature of manufactured semi-finished products (parts), the procedure for accepting the work performed by the technical control units, the procedure for storing interoperational backlogs, etc. A detailed accounting of the movement of semi-finished products (parts) in production or an item-by-operation accounting can be used. Accounting is carried out directly in production units.

Detail accounting is used, as a rule, in conditions of mass production. The accounting statement (journal) reflects: the original balance of parts, established according to the inventory data; receipt of parts to the subdivision (to the site); transfer of suitable parts to the treasure or to other units (to other areas); the number of detected defects; losses; new balance.

Part-by-operational accounting is used in batch production using route sheets, with the help of which not only production, but also the interoperational movement of semi-finished products and parts can be taken into account, which makes it possible to determine the presence of individual parts for each stage of processing in production, to ensure control over the operational balance of parts for each batch. In the absence of a route accounting system to control the balance of parts, operational accounting is carried out on cards for each part. Operational accounting and control over the movement of parts in production can be organized not by individual parts, but by their sets (for example, in mass production).

To simplify accounting for the movement of semi-finished products (parts) and reduce document flow, it is advisable to transfer semi-finished products and parts from department to department using monthly cards (in relation to limit cards for the release of materials, and the release of finished parts for assembly - according to specifications (packing cards) or other similar assignment to documents). In individual and small-scale production, specifications are written out for a specific employee or team based on the production task.

In mass-flow production, it is possible to use paperless transfer of parts and assemblies for assembly (or with the preparation of documents for transfer once a month). The introduction of such an accounting procedure should be preceded by the implementation of the necessary measures to ensure the safety of the specified material values.

12. In order to check the remains of work in progress, its inventory should be periodically carried out. Inventory aims to establish the actual presence of unfinished semi-finished products and parts in production; determine the actual completeness of work in progress and identify unaccounted for marriage; check the accounting data for the movement of semi-finished products and parts and the total cost of the main production account; check the correct distribution of this amount by type of product and clarify the cost of production. The inventory is carried out in accordance with the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (according to the conclusion of the Ministry of Justice of Russia dated June 19, 1995 No. 07-01-389-95, the order in state registration is not needs).

WIP inventory data are compared with operational accounting data, and the reasons for existing discrepancies are identified. The inventory taking technique may vary. Inventories can be drawn up, in which they indicate at what stage or operation of the technological process raw materials, semi-finished products, parts or non-finished products are located, what is the degree of their readiness. Inventory can be carried out by filling out magazines, books or cards, which indicate the degree or percentage of readiness or completeness (completeness) of backlogs (remnants) of work in progress.

13. Work in progress is assessed in the context of cost items provided for calculating the cost of finished products, with the exception of the item "Loss from marriage" and cost items that are usually included only in finished products (cost or depreciation of tools, special purpose fixtures, other special costs, costs for the development of new types of products and other production costs, sales costs).

In organizations where production has a short technological cycle, the estimate of work in progress can be estimated only based on the actual cost of used raw materials and semi-finished products.

In organizations with large-scale and mass production, it is advisable to evaluate parts and semi-finished products according to the standards in force in the organization.

The procedure for evaluating work in progress also depends on the option used by the organization for accounting for semi-finished products of its own production (semi-finished or non-semi-finished). In the case of a non-semi-finished product, the assessment of work-in-progress is usually carried out for each workshop according to the parts and assemblies actually located in them, with the allocation of the costs of each manufacturing unit. At the same time, data on the assessment of work in progress are summarized for the whole production with the allocation of the costs of each department.

The grouping of data when evaluating work in progress is made in the same order in which the summary accounting of production costs is maintained, i.e. by types of manufactured products or by groups of similar products.

When using a semi-finished product, the assessment of parts and assemblies is carried out for each department in which they are located. In this case, the item "Semi-finished products of own production" is included in the nomenclature of cost items, which reflects the cost of parts and assemblies in the division, manufactured by other divisions.

14. Based on the feasibility and significance of the data for assessing the financial result in accordance with the decision of the organization, the assessment of work in progress for the production of certain types of products (work, services) may not be carried out.

V. Consolidated accounting of production costs and preparation of accounting estimates of the cost of production

1. The formation of data for calculating the actual cost of certain types of products (works, services) is preceded by the determination of the actual cost of the released (manufactured) finished product, work performed, services rendered and work in progress.

For the purpose of the organization performing a set of works related to the grouping in cost accounting by type of product, by divisions, by redistribution and other cost centers and by the organization as a whole in the context of cost items, by delimiting costs between finished products and work in progress, etc., which is a consolidated accounting for production costs, a summary statement of production costs is compiled. These statements are a balance of costs for the reporting period and at the same time turnover statements for accounts for accounting for production costs.

2. Organization of consolidated accounting of production costs and the procedure for drawing up on its basis calculations of the actual cost of production depends on the type and nature of production, the method used by the organization for recording costs and calculating the cost of production, as well as the number of types of products, production management structure, etc. , where separate divisions are allocated, the consolidated accounting should also ensure the allocation of the costs of these divisions. In the absence of separate divisions in the management structure of the organization, consolidated accounting can be carried out by types of products as a whole for the organization.

3. Organization of summary accounting of production costs depends on the option used by the organization for accounting for semi-finished products of its own production (semi-finished or non-semi-finished products). For example, in the case of a semi-finished product, when the actual cost of not only finished products, but also semi-finished products of own production is determined, the cost accounting of their movement in the accounting accounts is carried out, based on their quantitative accounting, in the cost of semi-finished products of subsequent divisions or redistributions, the actual costs of the production of semi-finished products of the previous divisions or redistributions are reflected under the complex item "Semi-finished products of own production", in the consolidated accounting data on costs will include the amount of turnovers within the organization (the so-called intra-plant turnovers). In the case of a non-semi-finished product, when the cost of only finished products is determined and only quantitative accounting of the movement of semi-finished products of its own production is carried out, consolidated accounting is organized in the context of divisions in the share of each of them in the production of products. The costs for the organization as a whole are determined as the sum of costs by divisions for the corresponding cost items.

When applying the semi-finished accounting option and highlighting a complex item in the consolidated accounting, reflecting the cost of semi-finished products of its own production, reporting calculations are made for the specified semi-finished products according to the established cost items. Consolidated cost accounting, reporting cost estimate for finished products and reporting cost estimates for semi-finished products of our own production should be considered in this connection.

With the semi-finished accounting option, the transfer of semi-finished products of own production from one division (redistribution) to another is reflected, as a rule, at the actual cost. In addition to accounting at the actual cost, semi-finished products of own production can be accounted for on an ongoing basis at the planned or standard cost, followed by bringing the planned or standard cost of semi-finished products to the actual cost.

4. In organizations where the current accounting of costs is carried out with a preliminary determination of standard costs, prompt identification and reflection in the current accounting of deviations from the norms and changes in the norms, in the consolidated accounting of costs on the basis of standard calculations and quantitative data on output, the standard cost of production is determined by calculation items costs. Standard costs decrease (increase) for changes in standards and deviations from them and thus determine the actual costs of finished products (for a particular type of product or for a group of similar products).

Costs according to the norms in all sections of the consolidated cost accounting (work in progress at the beginning of the month and the end of the month, costs for the reporting month, as well as determining the share of costs related to finished products) should be reflected at a single level of norms achieved at the beginning of the month. When the norms are changed at the beginning of each month, the standard cost of work in progress is reassessed to the level of the cost of these changed norms.

Changes in the current norms made during the reporting month, when their value is significant, are accounted for until the end of the reporting month separately, and if the value of these changes is insignificant, it is advisable to reflect them as a separate item together with deviations from the norms.

Revaluation of work in progress associated with changes in norms is made on the basis of inventory data of work in progress by multiplying the difference between the old and new norms by the number of parts in work in progress. In cases where the inventory has not been made, the work in progress is revalued using coefficients calculated for separate items of the calculation.

With stable balances of work in progress, deviations from the norms are written off, as a rule, to the cost of finished goods, and changes in norms - to the cost of finished goods and work in progress.

5. To maintain a consolidated accounting of production costs in this case, an accounting register (statements) is used.

The actual cost of finished products is revealed in the specified statements for each product name or groups of similar products. On the basis of standard calculation and quantitative data on product output, the standard cost of finished products is determined by cost items. The sums of changes in norms and deviations from them are added to the total results of standard costs, and, thus, the actual cost of the finished product is determined.

The actual cost of each type of product is determined by adding (+ or -) to the standard cost of this type of product the amount of deviations and changes in norms for each cost item identified in the consolidated accounting. In cases where the sum of deviations and changes in norms is identified for a group of homogeneous products, these amounts are referred to the cost of each type of product included in this group, for each cost item using indices.

6. In organizations where the current norms differ slightly from the planned ones, planned cost estimates can be used instead of the normative ones. In this case, and subject to insignificant amounts of work in progress and differences from changes in norms, revaluation of work in progress due to changes in norms is not made, but monthly (based on quantitative accounting data or inventory data) work in progress is valued at the planned cost or current rates. The actual cost of finished goods is determined by adding to the planned cost of the amounts of deviations identified in the consolidated accounting. Consolidated accounting in this case is carried out in the statement.

7. In organizations with individual and small-scale production, where simple products with a short production cycle are produced, the norms adopted in the preparation of planned cost estimates for the order (batch, product), compiled when the product is launched into production, can be taken as a basis for accounting for deviations. If cost rates change during the order execution process, then the identified differences are accounted for separately as related to rate changes, and the planned cost of the order remains the same. For new orders for similar products, the planned cost estimate is drawn up taking into account the improvement of the product design, technological process, etc. When determining the actual cost of individual types of products, the amount of deviations from the norms attributable to this type of product for the corresponding cost items is added (subtracted) to the planned cost.

8. Based on the consolidated accounting of production costs, calculations of the actual cost are drawn up, which are used by the organization to control the level of the cost of both the entire finished product and its individual types. Reporting estimates are recommended for all types of products manufactured by the organization.

In mass and large-scale production, the average cost of a unit of products manufactured in the reporting period can be calculated. In individual and small-scale production, the average unit cost of a series (order) is calculated.

In organizations where accounting estimates are compiled on a monthly basis, quarterly and annual estimates are calculated as a weighted average of the monthly reported estimates.

Vi. Cost accounting by economic elements

1. In order to plan and control the relevant qualitative indicators of the organization's activities (determining the volume of use by the organization of material, labor and monetary resources as a whole for the reporting period, regardless of their purpose and direction), actual costs are grouped in accordance with their economic content by economic elements. Cost accounting for economic elements can be carried out by the organization on separate synthetic accounts (in an independent system of accounts) or outside the system of accounting accounts.

2. Expenses for ordinary activities are grouped according to their economic content by the following elements:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

3. The list of costs accounted for in the element "Material costs" in the monetary value includes:

the cost of purchased raw materials, materials, fuel, energy, purchased components and semi-finished products used by the organization directly for the production of products, performance of work, provision of services, to ensure a normal technological process, for packaging products, for management purposes;

the cost of natural raw materials, including payments for the use of natural resources, the cost of land reclamation work carried out by specialized organizations, etc .;

the cost of works and services of a production nature performed by third-party organizations or individual citizens who are not employees of the organization.

4. The element "Labor costs" takes into account the costs of labor remuneration of employees of the organization, individuals associated with their participation in the production of products and their sale, performance of work, provision of services, in management, with the performance of other work and official duties, and also other payments to employees provided for by the current legislation and collective agreements, local regulations of the organization and due to the fulfillment of their duties by employees.

5. The element "Social contributions" takes into account the amount of tax (mandatory contributions according to the norms established by the legislation of the Russian Federation) in connection with mandatory social insurance of employees, their pension provision and medical insurance. This element takes into account the contributions of organizations for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation, as well as the corresponding deductions (payments) for voluntary types of insurance, pensions.

6. The "Depreciation" element takes into account the amount of repayment of the cost of property, which is being depreciated in accordance with the established procedure, used or intended for use in the process of manufacturing and selling products, performing works, rendering services, as well as for servicing these processes, managing them and managing the organization as a whole ...

7. The "Other costs" element takes into account other costs that form the costs of production and sale of products, performance of work, provision of services, management, but not related to the previously listed elements.

8. The specified grouping of expenses is used by the organization to determine the financial result for ordinary activities for the reporting period for purposes, for example, to analyze the organization's work in the field of resource management.

In this case, the difference identified in the reporting period between the amount of expenses of the organization for the acquisition of inventories and the cost of that part of them that was used for the purpose of activities (taking into account the balances of these values ​​at the beginning and end of the reporting period) should be taken into account.

9. At the same time, the specified grouping of costs can be linked to the aggregate of costs for the production of products, performance of work, provision of services, sale of goods, products, works, services, management based on the place of origin of these costs and their direction (by cost items). The data of this linkage is used to identify the financial result from the production of finished goods (production activities).

For these purposes, a set of production costs is compiled in economic elements and cost items.

This linking of groups of expenses, different in value, can be a source of information on the impact on the financial result of an organization not only of issues, for example, resource management, but also of direct management of the process of production of products (works, services) and their sale, changes in work-in-progress balances, the amount of deferred expenses. (deferred expenses), the amount of reserves created by the organization in order to evenly include expenses in production costs, etc.

10. If the grouping of costs by economic elements will be carried out by an organization outside the system of accounting accounts, then when compiling a set of costs and determining the financial result from the production of finished products, performed works or services rendered in comparison with the financial result from products sold in the reporting period (works, services), intra-business turnover should be excluded (transfer of products, products, works and services within the organization for the needs of its own production, service industries, etc. in the prescribed manner to the accounts of financial results and capital, for example, related to the write-off of assets).

11. If the accounting of expenses by economic elements is carried out by the organization on separate synthetic accounts (in an independent system of accounts), the financial result from the production of products, performance of work or the provision of services will be generated directly in the accounting accounts. In this case, the organization may draw up additional appropriate tables, statements, etc. for verification purposes.

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Each production unit of any direction of the enterprise strives to obtain the maximum possible income from its operation. The company is trying 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. Cost management in order to form their optimal structure, as well as to reduce their value, allows you to reduce the prices of products, which, other things being equal, gives an enterprise the opportunity to maintain or even strengthen its competitive position in the market.

In the conditions of market relations, it is very important to study not only the essence of costs and their characteristics, but also the issues of their influence on profits. Expenses are accounted for in many economic sciences, but they play the largest role in management accounting. Managers at different levels need cost information to calculate profits, margins, cost, inventory balances, assortment policy choices, retooling policies, motivation, and more.

The financial credentials of availability in the enterprise as a whole are insufficient to make decisions about operational, tactical, and strategic management. Therefore, the indicated problems of the formation of enterprise costs and the 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, costs and expenses.

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

MA Vakhrushina characterizes costs as a monetary estimate of the amount of resources used for any purpose. Other authors understand the totality of cash flows 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 value of the value of economic resources expended when an economic entity performs any action.

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 clearly understand what the term “costs” means in each case. It has many meanings and is used in different ways in different situations.

Costs are an estimate 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 implementation characteristics over a period of time. The main characteristics of the costs are as follows:

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

It should be noted that if the costs are not associated with production and are not written off (not fully written off) for this product, then they become stock in warehouses in the form of raw materials, materials, etc.

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

• dynamism;
• manifold;
• measurement and evaluation difficulties;
• the complexity and inconsistency of the impact on the economic result.

Difference from costs from costs

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

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

Among specialists there are those who believe that in their content, costs are a broader concept 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 are only for the production sector.

The concept of "costs" implies the concept of "costs" in relation to the production of goods (services at work).

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

Clause 9 of PBU 10/99 essentially describes the mechanism for the transition from the costs of the organization to the cost of a unit of production. It has been established that the determination of the cost of products is formed on the basis of the costs of ordinary activities.

Difference from the concept of expenses

Costs are costs:

• installed over a period of time;
• documented and economically viable;
• they fully transfer their value to the goods sold during that period;
• the emergence of costs occurs together with a reduction in the economic resources of the firm with an increase in the amount of "creditors".

Cost classification

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

• material costs;
• salary costs;
• accrual of off-budget funds;
• depreciation;
• other expenses.

Other expenses include:

• salary costs for managers;
• operation of machines and areas;
• travel expenses of employees;
• communication costs, audit, information services, security services;
• entertainment expenses;
• expenses for the sale of goods;
• taxes.

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

In relation to cost, there are the following types of costs:

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

With regard to the process:

• basic;
• waybills.

In terms of production volume:

• permanent;
• variables.

Accounting methods applied

Cost accounting methods are classified as follows:

• custom - it is used for small-scale production, a specific order is selected as an accounting object;
• transverse - used in large-scale production, cost accounting is carried out in stages at the production stages;
• boiler room - used at enterprises that produce one type of product, accounting is made from the costs incurred by the enterprise as a whole during the period of time;
• regulatory - used in enterprises with a wide range of industrial products, 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 accounting of production costs

To collect the costs of the release of goods, the provision of services or the implementation of work, use the section "Production costs" of the chart of accounts.

The 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 works, which, in turn, were the purpose of creating a company.

This account records both direct costs determined by the production process and included in the cost price, as well as indirect costs associated with the management and maintenance of production.

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

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

Account 23 "Auxiliary production" reflects the costs that are auxiliary for the main production (maintenance of OS, provision of heat, electricity, etc.).

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

Account 25 "General production costs" grouped the costs of maintaining the main and auxiliary production enterprises. Among the expenses that are accounted for in this account may be such as payments for insurance of production machines, the cost of maintaining these machines, the cost of renting production space and equipment, and others.

Analytical accounting for the account is carried out by separate business units and expense items. At enterprises where homogeneous goods are produced, and costs are not distributed, they are subject to write-off to the debit of account 20. At enterprises producing various goods, costs are to be distributed among the types of goods produced. Expenses are written off to the debit of accounts 20, 23, 29. Account 25 does not have a balance at the end of the reporting period.

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

Analytical accounting is carried out according to articles of estimates and the place of origin. Write-off of expenses collected during the month is made depending on the selected method of forming the cost of production. When the accountant chooses the method of accounting for the full cost of production, expenses are written off using the accounting records Dt20-Kt26, Dt23-Kt26, Dt20-Kt26. If the method of recording products at a discounted price is selected, the contents of account 26 are charged directly to account 90-2.

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

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

Enterprise cost accounting

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

Mandatory reflection in accounting policies also depends on how costs are allocated 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

The cost account in accounting at number 20 is used by each organization engaged in production activities to sum up the costs of the cost of products. This account is active in the company.

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

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

Analytical accounting on account 20 should be kept by the accountant in the context of products.

The costs associated with several types of products (indirect) for inclusion in the cost of each unit of production should be allocated. The organization can independently determine the indicator proportional to the distribution of costs. This can be the volume (cost) of materials and raw materials used in the production of a certain type of product, or the size of the wages of employees involved in production.

Expenses can be written off in the following ways:

• for standard or planned costs;
• 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 functioning of the company are taken into account.

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

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

In disputable 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 materials related to manufactured goods is recognized as an expense at the date of transfer of such a resource to production.

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

Improving accounting

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

• expenses for future periods;
• non-reimbursable expenses;
• imputed costs in making alternative decisions;
• additional and marginal costs;
• dynamic costs in relation to the volume of manufactured goods.

In order to improve the accounting of production costs in companies, it is advisable to separate separately the accounting of costs in accounting, management and financial accounting. These areas of activity have many differences from each other, although at first glance they relate to 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 the costs of services, the established guidelines should be followed.

It is necessary to use current accounts when composing transactions, as well as methods to keep the records as simple as possible.

Conclusion

One of the most important tasks of cost accounting in accounting is accounting for the cost of production, since information on production costs is needed directly by the director of the enterprise to formulate financial policies aimed at increasing profitability and reducing costs. Therefore, it is important for the accountant to determine the methods of accounting for production costs that are suitable for the enterprise and how they are distributed among the products.

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