The procedure for calculating the cost estimate for basic and overhead costs. Rules for calculating the cost of production in production The sequence for calculating the cost of finished products

The planned costing of individual types of products is the calculation of costs for the cost items for the production of a unit of the corresponding type of product or service in the planned period.

The composition of the costs included in the cost of production, their classification by articles, elements and other characteristics of groups, as well as the cost unit of production or work, are determined in accordance with the current regulatory, technical and methodological materials.

The validity of the planned cost estimate largely depends on the object of calculation, which, as a rule, corresponds to the units of measurement of specific types of products adopted by the enterprise.

In the annual plan, costings are compiled for all types of finished products provided for release.

The following costing objects can be used in planning.

At enterprises of mass and large-scale production with a detailed specialization of in-house divisions, cost estimates for individual components and parts can be compiled. To determine the full cost of the finished product, the cost of assembly, testing, general factory and non-production costs are added to the shop cost of individual components and parts.

At the enterprises of mechanical engineering and metalworking, furniture and other industries in the manufacture of products of a single nature, cost estimates are developed to order. They include all costs associated with the execution of the order, regardless of when they occurred. This type of costing is used in settlements with customers.

At enterprises whose products differ in quality characteristics, varietal cost estimates are developed that determine the cost of production of individual varieties, numbers, articles; these types of cost estimates are common in the food, light and other industries. In the textile industry, for example, along with determining the cost of an impersonal ton of yarn, the cost of a ton of a certain number of yarn is calculated.

In the sectors of mass production in conditions of a homogeneous technological process and successive stages of processing (cotton, metallurgical industry), progressive (phase by phase) calculations are being developed. With their help, the costs of production for each phase are calculated. For example, in the spinning production of the cotton industry, estimates are compiled for 5 or more stages, in dyeing-separate for 8-10.

Peredelennye (per phase), as well as detailed costing are used for the purpose of reliable planning of the cost of finished products, analysis and identification of reserves for its reduction, organization of an effective intra-factory commercial calculation.

Calculations can be estimated, planned and reporting. Estimates are calculated for new types of products. They are based on project norms for the consumption of material and labor resources. Planned cost estimates (annual, quarterly, monthly) take into account the production conditions of a particular planning period (planned cost rates applicable in it). Reporting estimates reflect the actual costs of production and sale of products.

The structure of the standard cost estimate depends on industry specifics.

The full cost of production may, for example, include the following cost items:

1) raw materials and supplies;

2) returnable waste (subtracted);

3) fuel for technological purposes;

4) energy for technological purposes;

5) basic wages of production workers;

6) additional wages of production workers;

7) deductions for social needs;

8) expenses for the preparation and development of production;

9) expenses for the maintenance and operation of equipment;

10) overhead costs;

11) general business expenses;

12) losses from marriage (within the limits);

13) other production expenses;

14) non-production costs.

In addition, depending on the industry specifics of production, additional items may be provided in the prescribed manner, for example, purchased components, semi-finished products and services of cooperative enterprises, transport and procurement costs, etc.

In this structure, cost items 1-10 form the shop cost of the product. Adding to them articles 11, 12 and 13, we get the production cost, and adding to the last article 14 - the full cost.

To compare the planned cost estimates for a unit of a product, it is necessary to first prepare a specification for raw materials, materials, and purchased semi-finished products.

The article "Raw materials and materials" includes the cost of materials that are part of the manufactured products and auxiliary materials that are used in the manufacture of this product to ensure a normal technological process. The cost of auxiliary materials can be singled out as a separate item if it occupies a significant share in the cost of products.

Under the item “Fuel for technological purposes” and “Energy for technological purposes”, the costs are planned for all types of fuel and energy, both received from the outside, as well as produced by the enterprise itself and consumed directly in the production process. With their insignificant share in the cost of production, they may not be allocated to the named articles, but included in the article “Expenses for the maintenance and operation of equipment”.

In planned cost estimates, the cost of raw materials, materials, as well as fuel and energy for technological purposes is determined on the basis of:

1) duly approved consumption rates per unit of output;

2) the current wholesale prices and tariffs for transportation, taking into account all the costs of procurement and delivery to the warehouse of the enterprise.

In the absence of approved norms for the consumption of raw materials and materials for products included in the enterprise plan for the first time, these costs can be (taking into account the design and technical features of the new product) provided for in the calculations by analogy with the same type of product.

From the costs of raw materials and materials, the cost of return costs is excluded at the price of their possible sale.

The article "Basic wages of production workers" includes the basic wages of production workers and engineering and technical workers directly involved in the manufacture of products.

The composition of the basic wages of production workers includes payment for the performance of operations and work at piece rates and rates, remuneration of time workers, engineers and laborers directly involved in the production process and the performance of individual technological operations of manufactured products. The same calculation item also includes bonuses for piece-bonus wage systems and bonuses for time workers allocated "Including" as "Supplements for progressive bonus systems."

The basic wages of production workers and engineering and technical personnel are charged to the cost of individual products and orders directly or in proportion to the estimated rates, which are established in the plan on the basis of calculations for the product, order, machine kit.

The additional wages of production workers include payments provided for by labor legislation or collective agreements for workers not worked in production (non-attendance) time: payment for regular and additional holidays, compensation for unused holidays. payment of preferential hours for teenagers, payment of breaks in the work of nursing mothers, payment of time associated with the performance of state and public duties, as well as payment of remuneration for long service, etc.

Deductions for social needs are determined in accordance with the established norm as a percentage of the cost of wages.

The rest of the costing items are complex costs, which are indirectly distributed among the costed products on the basis of various estimates. The number of such estimates, as well as their composition, depends on the industry characteristics of enterprises. As an example, the following estimates of complex costs can be given: *

expenses for the maintenance and operation of equipment; *

shop expenses; *

general factory expenses; *

production costs for auxiliary shops; *

expenses for the preparation and development of the production of new products, units, industries and workshops; *

expenses for the manufacture of special equipment and other special expenses; *

transport and procurement costs; *

other production expenses; *

non-manufacturing expenses.

Since the costs of auxiliary workshops are transferred to the cost of the main products through the cost of services of these workshops to the main workshops and are reflected in all other cost estimates, the development of the above cost estimates begins with the auxiliary production workshops, where estimates are compiled according to cost items and economic cost elements.

To determine the total amount of costs for auxiliary workshops, both included in the gross output of the enterprise and not included in it, balance sheets for the distribution of products and services of auxiliary workshops are compiled according to the corresponding cost estimates and directions (in the context of shops and in the main directions). However, if settlement prices are applied, the total costs must be adjusted for the difference between the settlement prices and the actual cost.

The costs of products, works and services of auxiliary shops are distributed in the following main areas: *

the costs of the main workshops for gross output (according to cost items) and for expenses of the future period; *

costs of auxiliary shops for gross output; *

general factory expenses; *

costs of auxiliary workshops for works and services not included in the gross output; *

mutual servants of auxiliary production workshops (intra-factory turnover).

The services of auxiliary shops are valued at the planned shop cost.

If payments between the workshops of an enterprise for products, works and services of auxiliary production are carried out at intra-factory planned and estimated prices, then the estimates of the main workshops for servicing production and management and others cannot give a total of the costs to be included in the amount of production costs at the cost of the planned year . Distribution balance sheets for products and services of auxiliary shops make it possible to identify this difference (according to the items of each estimate) and bring the cost of in-plant products, works and services to the level of the cost of the planned period.

The estimate "Costs for the preparation and development of production" is compiled for each type of newly mastered product, production or workshop, regardless of the source of reimbursement of these costs (at the expense of the development fund or by attributing to future years' expenses). Such expenses include expenses for the development of new enterprises, industries, workshops and units (start-up expenses), expenses for the preparation and development of the production of new types of products and new technological processes, expenses for preparatory work in the mining industry, etc.

The costs of mastering the production of new types of products do not include the costs of a partial change in the design of the product, a partial improvement of the technological process.

The initial materials for determining the costs for the development of new types of products are: the work schedule, the cost standards for the technical preparation of production, contracts with design organizations and other documents.

On the basis of estimates for individual newly mastered products, consolidated cost estimates are compiled with a division of costs by cost items or economic elements.

Summary estimates are compiled separately: for costs reimbursed from the development fund and reflected as deferred expenses.

The costs associated with the development of new types of products that are not reimbursed from the development fund are deferred and are later included in the cost of products in installments within a specified period from the start of their serial or mass production, based on the estimate of these costs and the number of products manufactured during this period of time.

In the manufacture of products for individual orders, the planned costs of pre-production are fully charged to the cost of the corresponding product or batch of products.

The estimate "Expenses for the maintenance and operation of equipment" is compiled on the basis of the following initial data: *

the planned composition of equipment and vehicles, determined by the norms of use and the planned volume of production, taking into account its cost; *

standards for the consumption of motor energy by type of equipment and average prices (cost) of types of energy; *

consumption rates of auxiliary materials (including spare parts, lubricants and cleaning materials, etc.) for the operation and repair of equipment; *

standards for maintenance, repair of equipment and vehicles by auxiliary workers; *

calculations of the distribution of products and works (services) of auxiliary shops; *

depreciation rates for certain types of equipment; *

calculations of the need for low-value and quickly wearing items and tools, their wear and tear and the cost of repairs and restoration.

The cost estimate for the maintenance and operation of equipment includes the costs associated with the maintenance of labor instruments involved in the production process, and the costs of their restoration due to wear and tear.

The approximate nomenclature of articles of this estimate is as follows: depreciation of equipment and vehicles; equipment operation; current repair of equipment and vehicles; intra-factory movement of goods; wear of low-value and high-wearing tools and devices; other expenses.

In planning practice, there are several approaches to attributing them to the cost of specific products. These costs in most branches of industry are allocated to the cost of specific products in proportion to the basic wages of production workers. However, they are not directly, but rather inversely related to the basic wages of workers. So, with a low level of mechanization of the production process, wage costs will be much higher, and the cost of maintaining and operating equipment will be lower compared to highly mechanized production processes. With the existing method of distribution of the latter, this dependence is violated, their equal distribution is created, and thereby the cost of individual types of products is distorted.

EXAMPLE. Determine the cost of maintaining and operating equipment attributable to each product. The cost estimate for the maintenance and operation of equipment for the planned period is 200 million rubles. The premium coefficient is 1.2.

Indicators rev. Products A B 1. Production output for the planned period pcs. 25000 15000 2. Labor intensity of manufacturing one product per hour. 15 35 3. Average hourly tariff rate rub. 150 130

ZPA \u003d 150 15 1.2 \u003d 2500 rubles.

ZPB \u003d 130 15 1.2 \u003d 5460 rubles.

Nsrseo = = 133.87%.

RSEOA = = 3614 rubles.

RSEOB = = 7309 rub.

The essence of another method is that their total amount is distributed to the cost of specific types of products using estimated rates calculated on the basis of the coefficient-machine-hours of operation of the equipment for the manufacture of the relevant products and the planned costs of maintaining and operating the equipment for one given machine-hour .

In necessary cases, an estimate “Expenses for the manufacture of special equipment and other special expenses” is drawn up. It is compiled for each type of product, as well as for certain types of other special expenses, which, in particular, include:

1) payment to research, design and technological and other organizations for technical assistance in the development of this product;

2) the cost of conducting special tests of manufactured products to verify durability, reliability, design quality and workmanship;

3) other costs for this type of product.

The redemption rates for the cost of tools and fixtures are set in such a way that their cost is repaid within the standard period under the conditions of mass and large-scale production.

Costs according to the estimate "General production costs" represent the sum of the workshop costs of the enterprise. It includes the costs associated with the work of the shops as a whole: maintenance of the shop management apparatus; maintenance of other shop personnel; depreciation of buildings, structures and inventory; current repair of buildings, structures and inventory; testing, experiments, research, rationalization, labor protection; depreciation of low-value and wear-out inventory; other expenses.

The structure of shop expenses also includes (only in the report) non-productive costs; losses from downtime, damage to material assets, unused parts, assemblies and technological equipment (due to the fault of the workshop); losses from lack of material assets and work in progress (minus surpluses), other unproductive expenses.

Shop expenses are most often distributed by type of product in proportion to the basic wages of production workers. Such a method of their distribution in conditions of an unequal level of mechanization of production does not provide sufficient reliability for calculating the cost of production. It is most expedient to allocate these costs by type of product in proportion to the sum of the basic wages of production workers and the costs of maintaining and operating equipment.

The estimate of overhead costs is compiled on the basis of:

1) progressive consumption rates and consumption limits of auxiliary materials, fuel and energy, as well as wear rates for wearing and low-value tools, fixtures and inventory;

2) progressive standards of labor intensity of certain types of work or approved staffing tables for certain categories of workers for calculating wage costs.

The estimate "General (factory) expenses" includes expenses for managing the enterprise. The estimate includes the following items:

1) Enterprise management expenses: wages of the enterprise management apparatus; expenses for business trips and staff movements; maintenance of fire, paramilitary and guard guards; deductions for the maintenance of higher organizations; other expenses.

2) General business expenses: maintenance of other general plant personnel; depreciation of fixed assets; maintenance and current repair of buildings, structures and inventory for general plant purposes; production of tests, experiments, research, maintenance of general factory laboratories. expenses for inventions and technical improvements; occupational Safety and Health; personnel training; organized recruitment of the labor force; other expenses.

3) Fees and deductions: taxes, fees and other mandatory deductions and expenses.

When planning general business expenses, it is advisable to allocate the cost of specific types of products in a similar way to shop expenses, i.e. in proportion to the sum of the basic wages of production workers and the cost of maintaining and operating equipment.

The estimate "Other production expenses" is compiled on the basis of calculations of deductions for research and development work and standardization expenses, deductions for geological exploration based on data on the volume of production (sales) of the relevant types of products and established deduction rates for these purposes, expenses related to with ensuring the normal operation of products by consumers, the cost of warranty repairs of products within the established norms and other types of costs that are not related to any of the above items.

The estimate "Non-production costs" reflects the cost of selling products. The initial data for the preparation of estimates are: the plan for the supply of commercial products to consumers and the conditions for its implementation, the standards for material, labor and monetary costs for the manufacture of containers and packaging, the norms and standards for the costs of delivering products to the departure station. Non-manufacturing costs are attributed to products in a direct way based on their weight, volume or production cost. The composition of the articles of this estimate is as follows: the cost of tare and packaging of products in warehouses of finished products; product transportation costs; commission fees, other sales expenses.

We summarize all costs for trucks in table 8. We take the costs from previous calculations. Other direct costs are planned in the amount of 10% of the sum of all direct costs.

P.6=(p.1+2+3+4+5)*10/100

Overhead costs are the costs associated with the salaries of the fleet management staff.

Overhead costs are planned in the amount of 20% of the total cost, including other direct costs minus the cost of fuel and lubricants.

P.7=(P.1+3+4+5+6)*20/100

Table 8- Cost of 1 t-km.

Next, we add up all the costs, we find "Total costs". Costs per 1 t-km are determined by dividing each cost element separately by the planned traffic volume (Qt-km). The lower it is, the more efficiently the fleet of trucks is used. Compare the planned cost with the actual cost and give proposals for its reduction. Make calculations with conclusions.

Individual calculation task for practical lesson No. 3

Task. The motor transport enterprise has 2 brands of cars

Depreciation rate 0.37% per 1000 kilometers.

Mileage utilization rate 0.53.

Load capacity utilization factor 0.86.

The price of 1 liter is taken from PZ No. 3

Of all the drivers 8 people. have I class.

2 people - II class.

Premiums accept 100%.

Tire replacement costs per year for all vehicles are:

For KamAZ vehicles - 588,000 rubles.

According to ZILs - 378,000 rubles.

Determine the cost of 1 t-km at the enterprise.

Arrange the calculations in the form of tables.

Solution:

Table 1- Planning the volume of cargo transportation

Average load capacity of machines q=

Volume of transport work Q n - rv =

Table 2- Driver's salary

We determine the payroll: (by analogy with the calculation in PZ No. 3)

Table 3- Calculation of depreciation charges

Table 4- Determining the need for fuel and lubricants

Car brands	Total mileage	Fuel consumption rate per 100 km (l)	Total fuel (gr2*gr3 / 100) (l)	Engine oil	Specialist. oils	Transmis. oils	Greases
norm (l)	required (l)	norm (l)	required (l)	norm (l)	required (l)	norm (kg)	required (kg)
KAMAZ-5320d
ZIL-4502
TOTAL		X		X	?	X	?	X	?	X	?

Table 5- Determining the cost of fuel and lubricants

Table 6- Determining the cost of TR

Table 7- Cost of 1 t-km.

Practice #4

Payroll for drivers and maintenance workers

Task 1.

Transportation distance (l) – 80 km, incl. 55 km on 1 group of roads

25 km on the 3rd group of roads

Vehicle load capacity (q) KAMAZ - 5320 - 8 tons.

on the 3rd group of roads - 28 km / h

for the 3rd group of roads (β) - 0.45

The norm of time for loading, unloading (t PR) - 15 minutes per 1 ton of cargo

Preparatory and final time (t PZ) - 23 min = 0.38 hours

The driver's hourly rate (CH) KamAZ - 5320 - 53.40 rubles.

Determine the driver's salary for 1 flight.

Solution:

1. Number of t-km for 1 flight:

q * l (1 road groups) =

q * l (3 groups of roads) =

1. Travel time of 1 flight:

t = Nt-km * Qt-km + tpr

a) Norm of time per 1 t-km:

Nt-km = , min/t-km

b) Travel time of 1 flight:

t = Nt-km 1gr * (number of t-km 1gr) + Nt-km 3gr * (number of t-km 3gr) + tpr*q, hour

c) Driver's total work time:

t = t + t , hour

1. Driver's salary for 1 flight:

St \u003d t * Sch / 60, rub / t

Zp main \u003d St-km 1g * (number of t-km 1g) + St-km 3g * (number of t-km 3g) + St * q, rub

c) Supplement for classiness:

Dkl \u003d (t * sch) * 0.25, rub.

d) Premium - 20%:

Pr \u003d (Zp main + Dcl) * 0.2, rub.

e) Total salary:

Zp from the beginning =

Individual calculation task for practical lesson No. 4

Task 2.

Transportation distance (l) – 50 km

Vehicle load capacity (q) KAMAZ - 5320 - 16 tons.

Estimated travel speed (Vt) on the 1st group of roads - 49 km / h

Mileage coefficient for the 1st group of roads (β) - 0.5

Load capacity utilization factor (γ) - 1

The norm of time for loading, unloading (t) - 10 minutes per 1 ton of cargo

Preparatory and final time (t) - 23 min \u003d 0.38 hours

1. Driver's salary for 1 flight:

a) Piece rate for 1 t-km:

St-km \u003d Nt-km * Sch / 60, rub / t-km

Price for 1 ton of loading, unloading:

St \u003d t pr * Sch / 60, rub / t

b) Driver's salary for 1 flight - basic:

Zp main \u003d St-km * (number of t-km) + St * q, rub

c) Supplement for classiness:

Dkl \u003d (t SM * SCH) * 0.25, rub.

d) Premium - 20%:

Pr \u003d (Zp main + Dcl) * 0.2, rub.

e) Total salary:

Ztot \u003d Zp main + Dkl + Pr, rub.

f) Salary including vacation pay and UST:

Zp from the beginning \u003d Ztot * 1.083 * 1.356, rub

Zp from the beginning =

Practice #5

Calculation - this is a complex system of economic calculations with the determination of production costs for the output of products and the cost of certain types of products (works, services).

Calculation calculations include the following steps:

· Grouping primary costs by calculation items and by cost objects.

Distribution of overhead costs between separate accounting objects

Valuation of work in progress

Allocation of costs between commodity output and work in progress

· Calculation of the cost price of each costing object and costing unit.

When calculating the cost, a distinction is made between planned, standard and reporting costing.

Standard cost estimate the cost of certain types of products is the calculation of the costs of producing a specific type of product, semi-finished products of own production in the planning period.

Normative costing- this is the calculation of the costs of production on the basis of current norms and standards of costs, reflecting the achieved level of technology, technology, organization of production and labor.

Reporting costing- determines the actual cost of production. It is calculated according to accounting costs in the context of cost items.

The costing system depends on the specifics of the product and the technology of its production.

Consider the calculation of costing according to the total cost accounting system, which involves the inclusion of all production costs and indirect overhead costs in the cost of production.

The article “Raw materials and basic materials” includes the costs for each type of raw materials and basic materials purchased by the enterprise from third parties:

Zom=Kt∑Нрі*Сі ,

where: Zom - the cost of basic materials;

Kt - coefficient taking into account transport and procurement costs;

Нрі - consumption rate of the i-th type of materials per unit of production;

Cі - the cost of acquiring a unit of materials.

The coefficient taking into account transport procurement costs is calculated by the formula:

Kt \u003d (TZRn + TZRtek) / (MTsn + MTs tech),

where: ТЗРн - the balance of transport and procurement costs at the beginning of the reporting period;

TZRtec - transport procurement costs for the reporting period;

МЦн - the balance of material assets at the beginning of the reporting period;

MC tech - material values ​​received during the reporting period.

The article “Purchased semi-finished products and components” includes the cost of products that require minor processing, and the cost of items that do not require processing, but are directly installed on the accounting object. The cost of semi-finished products and components is determined by the same formula as the cost of raw materials and basic materials. This article also includes the cost of works and services of an industrial nature related to the processing of raw materials and materials, semi-finished products, assembly and installation of units and components, provided that these operations relate directly to specific types of products.

The article “Fuel and energy for technological purposes” includes the costs of fuel and energy directly used in the production process. They are determined on the basis of the norms for the consumption of various types of energy for the production of a unit of output and their average price, which is formed at the enterprise in the planned year.

The article “Returnable waste” includes the cost of the rest of raw materials, materials, other types of material assets that are formed during the production process and can be used by this unit, other main and auxiliary units or sold.

Distinguish returnable waste: raw materials and basic materials, auxiliary materials, packaging. Return heat carriers, as a rule, are not taken into account in the composition of return waste. At the same time, when burning both solid and liquid fuels, waste is possible.

The cost of returnable waste is deducted from the corresponding cost item for raw materials, supplies or fuel.

The article “Basic wages” includes the costs of wages for workers involved in the production of the relevant products.

In the case of using a piece-rate form of remuneration, the basic salary refers to variable costs and is calculated according to the formula:

Zozp \u003d ∑ (tsht-ki * Ʈ),

where: Zozp - the cost of basic wages

tsh -kі - the norm of piece-calculation time for the i-th operation, per hour.

Ʈ - hourly tariff rate of the corresponding category of work.

The wages of the main time workers are included in the cost of a unit of production in proportion to its labor intensity. The labor intensity of the annual output is calculated, then the wages of time workers for the year. The salary is determined for 1 standard hour. According to the labor intensity of a unit of product, the basic wage is determined. In this case, it is more convenient to consider the basic salary as a fixed cost.

The article of the calculation “Additional wages” includes the costs of paying additional wages to the production personnel of the enterprise, accrued for work in excess of the established norms, for labor success, ingenuity and for special working conditions.

Additional payroll costs include:

Allowances and additional payments to tariff rates and official salaries;

Prizes and incentives for workers, managers and specialists for production results;

Warranty and compensation payments;

vacation pay;

Payment for other unworked time;

Other labor costs.

The additional wage per unit of output is determined in proportion to the basic wage:

Zdzp \u003d Zozp * Kdop,

where: Kdop is the ratio of the additional and basic wages of production workers in the production unit.

The article “Deductions for social events” includes:

Deductions for compulsory state pension insurance;

deductions for obligatory state social insurance in case of unemployment;

deductions for obligatory state social insurance in connection with temporary disability;

deductions for obligatory state social insurance against industrial accidents and occupational diseases;

Deductions for other social events that are charged on the basic and additional wages:

Osm \u003d α / 2 * (Zozp + Zdzp),

where: Osm - deductions for social events;

α is the rate of deductions for social events, in %;

Rates of deductions for social events are set centrally in accordance with the law.

The item “Costs for the maintenance and operation of equipment” (RSEO) is singled out as part of the calculation items separately due to the fact that the fixed assets used by the production unit can be divided into technological equipment and other facilities that are not used for processing raw materials and materials.

If the production units produce one type of product, then all the costs associated with the equipment are fixed, they can not be singled out as a separate item, and the corresponding costs should be taken into account as part of overhead costs.

If the production unit produces several types of products, then the costs of maintaining and operating the equipment are distributed among the types of products (works, services) using distribution bases.

The cost of maintenance and operation of equipment includes:

1. Depreciation of equipment, low-value non-current tangible assets, intangible assets.

2. Expenses for technical inspection and maintenance of equipment and low-value non-current tangible assets.

3. The cost of repairing equipment and low-value non-current tangible assets.

4. Payment for operational lease of equipment, low-value non-current assets and intangible assets.

5. Expenses for the maintenance of workshop transport, auto- and electric loaders, diesel locomotives, engine locomotives, trucks and cars carrying goods across the workshop.

6. The cost of paying for transport services of third-party organizations and the cost of transport services of auxiliary shops and farms of the enterprise.

Methods for attributing RES to the cost of a unit of production will be discussed below (question 4 of this topic).

The costing item "Overall production costs" (OCR) includes costs associated with the management of production. General production expenses include:

1. Production management costs.

2. Depreciation of fixed assets and other non-current assets for general production purposes.

3. Depreciation of intangible assets for general production purposes.

4. Maintenance costs of the production process, etc.

General production costs are divided into variable and fixed. The list of fixed and variable costs is established in the accounting policy of the enterprise.

Variable overhead costs are allocated to each cost object using an allocation base.

Variable overhead costs are directly and fully charged to the production cost of manufactured products. Fixed overhead costs include the cost of maintenance and management of production, which do not change from

change in the volume of production. In a planned cost estimate, fixed overhead costs are distributed to each object in proportion to the distribution base, which can be: labor hours, machine hours, basic wages, volume of activity. Methods for allocating ODA to the cost of a unit of production will be discussed below (question 4 of this topic).

The article “Losses from marriage” includes:

1. The cost of finally rejected products.

2. Cost of materials and semi-finished products spoiled during equipment setup.

3. The cost of glass, ceramic, plastic products broken during manufacture and transportation.

4. The cost of correcting the marriage.

5. Expenses that exceed the established norms for the cost of warranty repairs.

Losses from marriage should be considered variable costs. All or part of the costs of the marriage can be recovered from those responsible. Both employees of the enterprise and suppliers of raw materials and materials can be guilty of marriage. Filing claims does not reduce the costs of the marriage. In the case of reimbursement of losses, the amounts received are treated as other operating income.

As part of the calculation, there may be an item "Other production costs", which includes:

1. Technological cost of production, which completely lost its qualities during testing.

2. The cost of materials, fuel, energy consumed during testing.

3. The cost of remuneration of employees who carry out tests, if such tests are carried out by a separate group of employees of the unit.

4. Deductions for social events.

5. Depreciation of equipment used for testing.

6. The cost of special equipment and fixtures that are completely consumed during testing.

7. Payment for testing by a specialized company.

8. The cost of services of auxiliary shops of your enterprise.

9. The cost of restoring products if they are damaged during testing.

Other production costs, as a rule, are charged to the cost of the products with which they are associated.

The article “By-products” includes the cost of by-products obtained simultaneously with the main product in one technological process. By-products are not independently calculated. Its cost, calculated by certain methods, is deducted from the cost of the main product. According to the “Guidelines for the formation of the cost of products (works, services) in industry”, 3 methods are used to assess the cost of by-products:

at sale prices;

At the planned cost of a similar product;

For the price of possible use.

Methods for attributing indirect costs to the unit cost of production

Overhead (indirect) costs are included in the cost of certain types of products using the following methods (distribution bases):

Estimated rate calculation method (for RSEO);

The method of proportional attribution of indirect costs to the amount of basic wages;

The method of proportional attribution of indirect costs to the volume of activities;

The method of proportional attribution of indirect costs to direct costs.

4.1. Methods for attributing RSEO to the cost of a unit of production

These methods include:

1) the method of calculating the estimated rates (factor-machine-hours);

2) in proportion to the basic wages of the main production workers.

4.2. Distribution of overhead costs

The main problem of costing in multiproduct production is the distribution of overhead costs. It is on how correctly to allocate overhead costs between individual products that the reliability of determining the cost of each product depends.

All overhead costs are divided into variable (overhead costs that change proportionally or almost proportionally with changes in production volumes) and fixed (overhead costs that remain unchanged or almost unchanged with changes in activity volumes).

In accordance with P (S) BU 16, all variables and the distributed part of fixed overhead costs are included in the production cost of products (works, services). The unallocated part of the fixed overhead costs is included in the cost of goods sold (works, services).

Thus, accounting clearly distinguishes between the concept of production cost and cost of goods sold. The difference between these two categories is determined by the formation in the production process of unallocated fixed overhead costs and excess production costs (Fig. 4).

Starting with version 3.0.53 of 1C:Accounting 8, the cost of production can be calculated taking into account specific costs for the manufacture of specific items of products or semi-finished products. 1C experts talk about options for calculating the cost of production, about the features of accurate costing in "1C: Accounting 8" edition 3.0, taking into account the new features of the program, as well as how to simplify the process of filling out production documents.

Previously, the cost of production was calculated in "1C: Accounting 8" edition 3.0 in proportion to the planned cost within "its" product group. Therefore, before talking about production operations and accurate costing, let's recall what the nomenclature and nomenclature groups are in terms of the program.

Nomenclature and nomenclature groups

The nomenclature is a reference (section Directories - Nomenclature) to store information:

• about goods and materials;
• about finished products;
• about returnable packaging;
• about the equipment;
• about semi-finished products;
• about the work performed and the services provided.

Directory Nomenclature it is recommended to create in the form of a multi-level, hierarchical structure, that is, to combine homogeneous nomenclature positions into groups. Such a hierarchy will simplify the work and take into account the peculiarities of the reflection in the accounting of elements of the nomenclature reference book that are different in terms of their economic use. Created groups in any directories of the program are displayed as an icon with a folder image.

For example, an organization, one of the activities of which is the production of wood products, to store information about finished products, can create a group of the nomenclature reference book Furniture. And this group (folder) will include nomenclature positions, for example, such as Stool, Table, Closet and so on.

To set up item accounts in "1C: Accounting 8" edition 3.0, the concept Types of nomenclature. The type is indicated in the nomenclature card, it is required to be filled in along with its name. The program includes a pre-configured list of product types and accounts for them. If necessary, you can add your own types of nomenclature. The view can be specified for the directory group Nomenclature. In this case, when entering a new position in the directory group Item type will fill in automatically. For example, for a group Furniture type should be specified Products. Then, for all stock items included in this group, account 43 “Finished products” will be set by default.

Nomenclature groups (not to be confused with groups (folders) of the nomenclature reference book!) - this is also a reference book (section Directories - Nomenclature groups). Directory Nomenclature groups serves to summarize information about goods, products, works, services in homogeneous categories (for example, by type of activity, by type of manufactured products, etc.), for which integrated accounting is maintained:

• costs of the main and auxiliary production;
• proceeds received from the sale of goods, products, works, services.

The composition of each item group and the number of item groups for which records are kept are chosen by the organization independently, based on the areas of activity and the requirements for calculating the cost (for example, Production of wooden products And Wood processing services).

When entering a new directory element Nomenclature groups it is recommended to specify a list of nomenclature items (goods, products, works, services) that are part of this nomenclature group.

In this case, the field Nomenclature group will be filled in automatically when entering production documents and sales documents.

An item group can include an unlimited number of items of the item, while each item of the item can only be included in one item group.

It is unacceptable to combine products of own production and goods intended for resale in one nomenclature group. Such a requirement is related to the correctness of accounting and tax accounting and filling out a declaration on corporate income tax. In "1C: Accounting 8" version 3.0, for the purposes of taxation of profit, accounting for revenue from the sale of products of own production and revenue from the sale of purchased goods is kept on the same account 90.01.1 "Revenue from activities with the main taxation system".

In Appendix No. 1 to Sheet 02 of the corporate income tax declaration (approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected], hereinafter referred to as the Order of the Federal Tax Service *), the proceeds from the sale of goods (works, services) of own production and the proceeds from the sale of purchased goods must be shown separately, in lines 011 and 012, respectively.

Note:
* The Federal Tax Service of Russia has developed a new income tax declaration form.

In the program "1C: Accounting 8" version 3.0, when automatically filling out an income tax declaration, the division of the specified revenue is performed on the basis of belonging to nomenclature groups. Therefore, if an organization simultaneously trades both goods and products of its own production, then the proceeds from the sale of these nomenclature positions should be attributed to different nomenclature groups.

Those nomenclature groups, the revenue for which should be reflected in Appendix No. 1 to Sheet 02 of the declaration on line 011 “revenue from the sale of goods (works, services) of own production”, must be indicated in the information register Nomenclature groups for the sale of products, services. Access to the specified register is carried out via the hyperlink of the same name from the income tax settings form (section Main - Settings - Taxes and reports - Income tax).

Costing by item groups

Subconto Nomenclature groups, specified in the properties of accounts 20 "Main production" and 23 "Auxiliary production", allows you to keep separate accounting of expenses and output of the main and auxiliary production in an additional context of analytical accounting. Each organization, based on its needs, can match any items of analytical accounting with item groups, for example:

• orders for production;
• types of manufactured products, semi-finished products and materials;
• batches of types of manufactured products, semi-finished products and materials;
• names of manufactured products, semi-finished products and materials;
• types of services provided or work performed;
• the names of the services provided or the work performed.

Orders for production can be compared to analytical accounting by product groups in cases where the production order determines all the accounting characteristics of the release, and production does not involve several intermediate stages - the release of semi-finished products.

One of the most common options for filling out a directory Nomenclature groups- these are the types of manufactured products, semi-finished products and materials, services rendered or work performed. It is recommended to use it, in particular, for calculating the cost of serial production of several types of products and services, the production of which is associated with a similar composition of expenses. For example, the planned cost of production of Doktorskaya sausage:

• premium - 300 rubles;
• first grade - 250 rubles;
• second grade - 200 rubles.

To calculate the actual cost of each item of output in the directory of nomenclature groups, one element "Sausage "Doctor"" should be indicated.

• serial production of several types of products, the production of which is associated with a similar composition of costs, involves a long (more than 1 month) production process;
• production of one type of product can start in one month and end in the next.

The division into batches of output will eliminate the need for manual evaluation of work in progress. For example, in the production of hard cheeses, the technological stage of cheese ripening takes from 1.5 to 2 months. In the directory Nomenclature groups you can create a group Hard cheese" with elements Cheese "Tverdy" - release in May, Cheese "Tverdy" - release in June etc. The ripening stage can be indicated by the choice of a special unit that stores and cares for the ripening cheese. Then the cost of producing cheese in May will be recognized in April, included in work in progress at the end of April in full, and fully attributed to the cost of cheese ripened in May. In this case, it will not be necessary to enter the document into the information system WIP inventory.

Example 1

How to organize the accounting of finished products in "1C: Accounting 8" according to the actual and standard (planned) cost, including setting up the functionality and parameters of the accounting policy,.

The release of finished products in the program is reflected in the document Production report per shift(chapter Manufacturing - Output - Shift Production Reports). Finished products are indicated in the tabular section on the tab Products. For each product name, the number of products produced (100 pieces) and the planned price (400 rubles and 600 rubles) are indicated. If planned prices were previously determined for finished products, they will be automatically inserted into the document. Field Planned amount is calculated based on the quantity and the planned price. fields accounting account And Nomenclature group are filled in automatically if the recommendations described above are followed.

The write-off of materials to production can be reflected in two ways:

• directly in the document Production report per shift on the bookmark materials;
• separate document Invoice claim(chapter Production - Product release - Invoice requirements).

Under the terms of Example 1, the following items were written off for production:

• 200 pcs. blanks for stools;
• 100 pieces. sets of cheap fittings;
• 100 pieces. sets of more expensive accessories.

included in the processing Closing the month, you can generate a certificate-calculation Costing. The results of the report look, at first glance, rather strange. It turns out that the cost of producing the "Stool Type 1" includes 80 blanks, 40 sets of cheap fittings and 40 sets of expensive ones. Accordingly, the costs for the production of "Stool type 2" - 120 blanks, 60 sets of cheap fittings and 60 sets of expensive ones.

The fact is that the formation of costs and the calculation of the actual cost in the context of product groups is based on the assumption that many product names can be combined into groups with a homogeneous material composition. The disadvantage of this assumption is that even with accurate information on direct costs for each specific type of product, as a result of cost calculation, the amount of direct costs within one item group will be distributed among all item items of the group in proportion to the planned cost.

For a number of industries, this approach is inconvenient, since costing is not informative. Indeed, if, for example, in relation to the wages of an employee engaged in the production of various types of products, one can talk about one or another method of distributing costs, then materials are the item of expenditure for which information should reliably and separately show the actual consumption of raw materials and materials for products.

For other organizations, the described methodology is completely unacceptable. For example, if an estimate of costs has been approved under a contract for the performance of work, and the work has been carried out within the framework of this estimate, then attribution to the cost of costs that are not provided for in the estimate is unacceptable.

You can solve the problem by specifying a separate item group for each product name. Typically, this method is used if the products being manufactured are of a unique nature (for example,
measures, jewelry). But if the number of items of manufactured products is large, then such a decision can lead to problems at the end of the month.

Accurate costing

Starting with version 3.0.53, 1C:Accounting 8 has the ability to calculate the cost of production, taking into account specific costs for the manufacture of specific items of products or semi-finished products. To do this, account 20.01 "Main production" now has a subconto Products.

note that the costs assigned to this subconto are included in the cost of products of a particular item, when possible. In particular, if the specified product is not released, then the costs will be included in the cost of other product items belonging to the same product group, as if the subcont had not been filled.

In the tabular section of documents Production report per shift, Receipt from processing, Invoice claim etc. now there is a column Products. This field can be filled in (manually or automatically), or it can be left blank for those materials for which it is unknown or inappropriate to determine which products (semi-finished products) they were spent on.

In this case, the cost of materials is distributed by item group in proportion to the planned cost, as before.

In conditions of simple production, when only one item group is used, the field Nomenclature group does not appear in documents by default. At the same time, the subconto Nomenclature group does not disappear, because it remains:

• in the chart of accounts for accounts 20 and 23 accounts;
• in wires like Main nomenclature group;
• in the directory Nomenclature groups.

If the user creates a second item group, the field Nomenclature group will be displayed in the documents immediately.

If, for the compatibility of calculation indicators, it is necessary to maintain the behavior of the program, similar to previous versions, then the subconto Products from account 20.01 can be deleted, which will not lead to loss of data in documents. Also subconto Products can be deleted if account 20 is used for additional analytics of the costs of enterprises providing services, and costing by product groups is sufficient.

On the contrary, if ancillary industries manufacture products or provide services, the cost of which needs to be calculated more accurately, subconto Products can be added to account 23.

New features of the program allow, when calculating the cost of production, to combine costs, both distributed within the product group, and directly related to specific products.

Let's use the conditions of Example 1 and consider how the cost price will be calculated if we indicate the name of the product for the manufacture of which it was used for each material. We will reflect the release of products and the write-off of materials in one document Production report per shift- bookmarks Products(Fig. 1) and materials(Fig. 2).

Rice. 1. Write-off of materials in the “Report of production for a shift”, tab “Products”

Rice. 2. Write-off of materials in the “Production report for a shift”, tab “Materials”

Other costs of the main production accounted for on account 20 (wages and insurance premiums, depreciation of fixed assets, etc.) are included in the cost of a specific product item, if it is indicated in the subconto Products. If subconto Products is not filled in the relevant documents, then the costs are distributed by item group in proportion to the planned cost, as it was before.

After performing a scheduled operation Closing accounts 20, 23, 25, 26 included in the processing Closing the month, we will form a certificate-calculation Costing(Fig. 3).

Rice. 3. Accurate costing

The costing calculation form starting from version 3.0.52 "1C: Accounting 8" is a full-fledged report that displays cost data in the following sections:

• period of occurrence of costs;
• expense account;
• cost element;
• cost item;
• material.

In addition, the amount of work in progress (WIP) at the end of the reporting period is now calculated and displayed in the cost estimate in detail - in the same sections as data on the cost of products or services rendered.

Thus, new possibilities for calculating the cost of products (semi-finished products) allow:

• get a cost estimate corresponding to the actual consumption of raw materials;
• get clear data in the report Costing;
• do not give up the enlarged grouping for the sake of obtaining a calculation;
• avoid creating unnecessary item groups;
• avoid averaging the consumption of raw materials and materials within product groups;
• organize complex accounting - combine the allocation of costs to both products and item groups.

Simplify work with production documents

In "1C: Accounting 8" edition 3.0, the process of generating production documents has long been automated. The current versions of the program now have features that simplify automatic filling:

• consumption of materials according to standards;
• cost items;
• planned cost;
• sale prices.

Automatic completion...

... consumption of materials according to standards

If the consumption rates of materials for a certain number of units of finished products are known, then the specification of the product is used to simplify the process of writing off materials to production.

A specification is a list of materials (works, services) and their quantity that must be processed to produce a certain amount of finished products (works, services).

The specification indicates the product, its assembly units, parts, materials. For each type of finished product, several specifications can be created.

In "1C: Accounting 8" edition 3.0, for item specifications, there is a reference book of the same name, which is accessed from the item card using the link Specifications. In the form of a reference element Item specifications specify the number of units of finished products, for the manufacture of which the quantity of materials specified in the specification will be transferred (field Consumption rate for) and complete the table. The tabular part lists processed materials (works, services), their quantity and units of measurement. Now the list of materials and their consumption for a certain amount of finished products can be specified directly in the item card (collapsible group Production- field materials) link Fill(Fig. 4).

Rice. 4. Standards for the consumption of materials in the nomenclature card

After saving the form materials directory element is automatically created Item specifications with a view Main, and in the nomenclature card in the field materials the reference indicates the total amount of materials required for the production of a given type of product.

To automatically fill in a bookmark materials documents Production report per shift And Receipt from processing you need to press the button Fill, and the tabular part will be filled with the materials specified in the stock list card. If direct cost accounts 20 and 23 are missing (deleted) subconto Products, then the list materials filled in summary - without detailing by product.

... cost items

In the program "1C: Accounting 8" edition 3.0, there are two ways to configure for automatic substitution of cost items in documents:

• for a specific material, the document will automatically be substituted with the cost item specified in the item card ( Production - Cost item);
• in the cost item card in the field Default usage you can specify the document in which by default (when it is created) this cost item will be inserted. The document is specified from a predefined list offered by the program. If the field is not editable, then a specific cost item is necessary for the correct operation of the program, and its purpose cannot be changed.

Both methods can be combined. In this case, the cost item specified in the item card will have priority.

... sales prices

The sales price can be automatically filled in sales documents:

• Buyer invoice;
• Implementation (act, invoice);
• Report of the commission agent (agent) on sales.

There are currently two options for setting the sale price:

• from the previous document - when the price is changed in the sales document, the new, changed price of the item will be set by default in the following documents;
• from the nomenclature card - for this, in the directory element Nomenclature field must be filled Selling price. This price will be set by default in sales documents, regardless of the prices previously set in sales documents.

The order of filling is configured in the form Filling in sales prices, accessed via a hyperlink of the same name. The hyperlink can be seen if you open the tooltip for the field Selling price in the nomenclature card. At the same time, changing the setting will affect the entire list of goods and services, and not just a specific stock item.

... planned prices

Planned prices can be automatically filled in documents:

• Production report per shift;
• Provision of production services.

Planned prices, like sales prices, can now also be set in two ways:

• from the previous document. If you change the planned price in the document, the following production documents will set the new, changed planned price for the same product. This mechanism works by default if the planned price type is not specified in the accounting parameters settings ( Administration - Accounting Parameters - Planned Price Type);
• document Setting item prices. The planned price specified in this document will be set by default in production documents, regardless of the prices set earlier, provided that the type of planned prices is specified in the accounting parameters settings.

The cost of production is one of the main qualitative indicators of the economic activity of the enterprise. The value of the cost directly depends on the volume and quality of products, as well as on the level of rational use of raw materials, equipment, materials and employees' working hours. The cost indicator is the base for determining the price of the manufactured goods. In the article we will talk about the specifics of calculating the cost indicator, as well as using examples, we will consider the methodology for determining the cost of production.

Under the cost understand the current costs incurred by the organization for the production and sale of products. At enterprises, it is customary to calculate two cost indicators - planned and actual. The value of the planned cost is determined on the basis of the estimated average cost of the manufactured goods (works, services) for a certain period of time. To calculate the planned cost, indicators of the consumption rates of materials, raw materials, labor costs, and equipment used in the production process are used. The basis for calculating the actual cost is the actual production indicators that determine the cost of producing a unit of output (group of goods).

The monetary indicator of the cost price is determined by calculating the calculation - identifying the costs of producing a unit of output (a group of goods, a separate type of production). To calculate the cost, costing items are used, which determine the type of costs that affect the cost. The types of costing items depend on the characteristics of the type of goods produced, the specifics of the production process and the economic sector in which the enterprise operates.

Types of production costs

In industrial practice, the concepts of production and full cost are used. To determine the production cost, such costing items are used as materials, raw materials, technological costs (fuel, energy, etc.), wages of production workers (including salary accruals), general production and general business expenses, as well as other production costs. To calculate the total cost of manufactured products, it is necessary to take into account not only production costs, but also commercial expenses. This type includes the cost of selling products, namely advertising, storage, packaging, wages of sellers, etc.

Costs that affect the cost of production may vary depending on the volume of goods produced. Based on this criterion, there are conditionally fixed and conditionally variable costs. As a rule, semi-fixed costs include general production and general business expenses, the level of which is not affected by the quantity of products produced. Labor costs, technological costs (fuel, energy) are considered conditionally variable, since the indicators of these types of costs can be increased (decreased) depending on the volume of production.

Calculation of the cost of production on examples

The cost of commercial products (services, works) in accounting can be determined from the information in reports and balance sheets. The cost indicator is determined by excluding from the amount of costs for the production and sale of products the costs of non-production accounts, as well as the sum of balances, changes in balances and semi-finished products that are not included in the cost of production.

Production cost calculation

Let's say Teplostroy LLC is engaged in the production of electrical appliances. The reports of Teplostroy LLC for November 2015 reflected the following:

• production costs - 115 rubles;
• charged to the accounts of non-production expenses - 318 rubles;
• charged to the account of deferred expenses (account 97) - 215 rubles;
• charged to the reserve account for future expenses and payments (account 96) - 320 rubles;
• balances on accounts of work in progress, semi-finished products - 815 rubles.

The unit cost of production will be:

Cost calculation by allocating costs

Let's say Elektrobyt LLC is engaged in the production of electrical equipment.

Data for calculation:

• for the period January 2016, the workshop produced 815 units;
• expenses for materials, components, spare parts - 1,018,000 rubles;
• selling price for electrical equipment amounted to 3938 rubles. (3150 rubles + 25%);
• wages of production workers (including contributions to social funds) - 215,000 rubles;
• overhead costs (electricity, equipment depreciation, etc.) - 418,000 rubles;
• general business expenses (maintenance of management personnel) - 1800 rubles.

At Elektrobyt LLC, direct costs include material costs; spare parts and semi-finished products; wages of production workers (including insurance premiums). The rest of the costs are indirect.

Calculation of direct production costs per unit of output:

(1,018,000 rubles + 215,000 rubles + 418,000 rubles) / 815 units = 2026 rub.

Calculation of indirect general business expenses per unit of production:

1800 rub. / 815 units = 2 rub.

Let's present the calculation of the cost price of a unit of electrical equipment produced in the form of a statement.