Statement of production costs pp. Primary documentation for cost accounting of crop production. System of analytical and synthetic accounting of waste of cultivated crops

We will talk about the settings of the “Cost Accounting Statement” report, which we use if we keep track of costs using RAUZ (Advanced Cost Accounting Analytics).

The very ideology of accounting inherent in advanced analytics is not entirely familiar. And users often struggle when trying to figure out how to customize reports for a specific purpose.

The topic of customizing reports in advanced analytics is almost endless. Let's consider the question of how to check whether all indirect costs have been distributed when calculating the cost.

1. Accounting sections

One of the main sections of the “Statement of Cost Accounting” report: accounting sections.

This report examines three areas of accounting:

• Expenses
• Production costs
• Operating costs

What’s interesting is that in 1C Integrated Automation 1.1 you can select all of these sections in the report. But in reality the program does not use the accounting sections Production Costs and Operating Costs. It simplifies cost accounting compared to SPP.

In RAUZ, all costs that, from the usual point of view accounting, collected by the debit of cost accounts (20, 23, 25, 26) - this is the Costs accounting section. That is, the final balance for this section is WIP (work in progress).

Write-off of costs to the cost of production is in the Production Costs section. From the point of view of cost accounting, this section is negotiable. They distributed it and immediately wrote it off as cost. After calculating the cost, there should be no cost balances in this section.

If they appear, then this is the result of careless adjustments. Usually, we're talking about on Adjustments to registers related to cost accounting.

2. Management accounting

How to determine that all write-off costs in management accounting have been written off?

In management accounting, we have analytics only on the nature of costs and item groups; there is no additional distinction between accounting accounts.

Therefore, when determining whether all indirect costs (for example, ODA, general production costs) written off as production expenses, you can rely on the following idea. The essence of write-off, as it is performed by the system in the Cost Accounting register, is in the distribution of indirect costs among the Nomenclature groups of WIP and output. Then, in order to find out whether we have any, for example, ODA not allocated to cost, it is important for us to determine whether there are balances for:

• section of accounting Costs,
• nature of costs General production costs,
• by empty item group.

This is what it looks like in the report settings:

Let's look at the divisions:

Then the report data will look like this:

The remains of undistributed ODA are highlighted in red.

Using the first figure, we look at the breakdown of the cost item and, using this item, we look to see if there is a method of distribution. Oddly enough, this is the most common reason and the first thing that comes to mind when such residues arise is:

That is, the system could not distribute the article, since the distribution method was not specified for it.

In order to analyze the distribution of WIP (Costs) and output (Costs of Production), you can also look at the following report setting:

Here, for each article, you can see whether everything is distributed into nomenclature groups and how. A line without an item group is highlighted in green. The amount for this line was distributed between the WIP and issue item groups. In UPP these are different sections of accounting: Costs and Costs of Production.

But, with such settings, you need to take into account how the distribution of the cost item is configured.

If, for example, the distribution of cost items is configured manually and without taking into account departments, then when analyzing by department, the amount written off for an item without an item group will not agree with the amounts for item groups. Like the picture below:

In this case, units must go to lower groupings.

That is, you need to take into account the distribution settings in order to understand whether there really is an error, or you need to reconfigure the report.

3. Regulated accounting

In regulated accounting, there are accounting accounts that further divide accounting sections.

The setup for checking and reconciling with SALT by accounting sections and accounts may look like this:

This is what the result looks like then:

1) The report is compiled by account grouping level; you can compare the total balances of accounts according to the register data with SALT and see that 25 and 26 have been written off. Then you can modify these settings, as it turns out to be more convenient in your particular case.

The custom cost accounting system is a so-called classic for any economist. However, when there are practical tasks of using a custom system, many questions arise: how to document costs ? TOwhat primary documents to use? TOHow to assign individual costs to specific orders? TOHow to create a cost price and make a cost estimate? The answers to these and other production management accounting questions are given below.

Features of application

Product cost— these are the costs of its production and sale expressed in monetary form. With the order-by-order method of cost accounting, the object of accounting and costing is a separate production order opened for a predetermined number of products, a small series of identical products, and experimental products. When manufacturing large products with a long production process, orders are opened not for the product as a whole, but for individual components and assemblies, which are separate structural units.

Until the complete production of products and completion of work on the order, all related costs are considered work in progress. All direct costs are taken into account in the context of established costing items for individual production orders, other costs are taken into account at the places of their occurrence and are included in the cost of individual orders in accordance with the established distribution base. The actual cost of products manufactured to order is determined after its completion.

Let's consider the use of a custom system using the example of a machine-building enterprise.

Opening an order

In the conditions of using an order-based cost accounting system and the formation of product costs at a machine-building enterprise, the function of opening orders lies either with the planning dispatch service (PDS) or with the planning and economic department (PED), depending on organizational structure, job responsibilities and the number of personnel in these departments.

Since dispatching of production processes and compliance with deadlines for completing work is, as a rule, controlled by the dispatch service, it is advisable to assign the function of opening orders to the PDS. And the first document that should appear in the conditions of using the order system is Order log.

But at present, it is advisable to use not a journal, but specialized software, which will automate many processes using the custom cost accounting method (will be discussed later). The order register should serve as an open information directory used by sales and accounting specialists and production workers.

Purpose of the order log columns:

« Order number» — direct numbering of orders. You can use simple sequential numbering or use a specific code in the order number, which will carry encoded information and simplify work with the order.

« Order opening date» - important for accumulating costs. It is from this date that costs will begin to accumulate on the order.

« Design documentation» — a clear definition is given of exactly what products will be manufactured to order. If an enterprise manufactures products of the same type, for example, technological equipment, then it is by design documentation that the products can be distinguished in accounting.

In grafe 5 indicated quantity of manufactured products, since it makes no sense to open a separate order for each unit of product if the products are of the same type.

In grafOh 6 - 9 Information about the customer of the product and contractual terms must be provided, since the use of the custom-made system is due to individual production.

« Order type» — in the context of using an order-by-order system, especially when automating accounting, certain features of orders are highlighted. Examples of order types are equipment (that is, particularly large orders), spare parts (characterized by a relatively low unit cost, a specific batch is manufactured), production of parts from customer material (the company does not incur material costs, only labor costs and charges), service/warranty repairs and etc.

In particularly large productions, orders are opened not for the product as a whole, but for individual units, assemblies, and components. Then it is advisable to enter a special column in the Order Log - “Purpose of the unit”, which will indicate the name of the order (product) with the exact design designation, of which the current order is an integral part.

Columns 1-9 are filled in exclusively by PDS specialists at the time of opening an order, before the immediate start of work on it. To obtain complete information in one document - the Order Log - it may include additional columns displaying the fact - the date of actual completion of the work, the actual cost, etc. But such data at the enterprise appears after the completion of the work on the order, so they are filled out by a PDS specialist based on PEO data, or such data is automatically updated after the PEO economist generates a calculation sheet.

Card for opening an order

Data in the order register must be entered solely on the basis of the Order Opening Card, duly endorsed.

The actual cost column is filled in after the final cost calculation.

Enterprise specialists can also add other columns to the order card, reflecting both the information necessary for accounting and control, as well as data relevant to production workers.

Some specialists may find it unnecessary bureaucracy to maintain both a card for opening an order and a log of orders. But in in this case each document carries its own semantic meaning: The journal is a generalizing, consolidated document that serves as a directory of orders, and an order card is necessary for understanding and at the same time taking responsibility by officials responsible for meeting production deadlines, for the expenditure of material resources, for timely providing the enterprise with the necessary resources for compliance with the enterprise’s obligations to customers.

After the order is opened, the PDS specialist notifies the relevant production workshops and services by providing a copy of such a card or a special summary form if the enterprise has a large number of production orders from customers in simultaneous start-up. The order is placed in the production plan, and compliance with the work deadlines is controlled by the same PDS and at the same time by the head of the sales department.

Quite often, the custom-made system of cost accounting and cost formation is used not only for working with clients, manufacturing products to order from the buyer, but also in its own auxiliary workshops and areas, if the auxiliary production is engaged in the manufacture of tools, fixtures, technological equipment, and spare parts. The methodology for accounting and documenting costs is practically the same, only in this case the sales department is not involved in the accounting system, and the main production shops for which equipment or tools are manufactured act as the customer for a specific order. Customers can also be repair services if spare parts are manufactured to order for the repair of enterprise equipment.

Accounting in the workshopore consumption

After opening an order, all primary, technological and accounting documentation must be drawn up with the obligatory indication of the order number. As a rule, documenting labor costs for manufacturing enterprises carried out with the help of orders, brigade performance reports, shift assignments (for an example of a shift assignment, see below).

The following columns must be present in the shift assignment form used in the order-based system:

2 — order number on which labor costs will be accumulated;

3 And 4 — technical documentation according to which the part is manufactured;

5 And 6 - a technological operation entrusted to a worker, the labor costs for which are directly related to the order and at the same time regulated by the technical documentation for the products ordered by the client;

7 - the number of parts produced by the worker. This quantity is set by the master, who, in turn, has accurate information about the number of parts that must be manufactured according to this order;

Note!

In a situation where the same part is in demand for several orders, the task must be issued to the worker in the context of all orders, that is, each order with the same part will be written on separate lines. This is necessary to account for labor costs for each order.

8 And 9 — you can do without columns about time standards in order to simplify paperwork in the shops. But in this case, the worker must find out the time standards and piece rates in another way, for example, directly from technical documentation. The inclusion of these columns in a shift task is more visual, and in combination with the column 14 (actual time) significantly simplifies the work of the standard setter and economist when analyzing the fulfillment of standards and piece rates, which, in turn, affects general policy in the field of piecework wages and bonuses;

10 - the actual quantity made is necessary, since with large volumes of work a worker may not have time to complete the operation on all parts during a shift. In this case, wages are paid for the actual amount of work performed, respectively, the same costs are charged to the order;

11 — as a rule, parts are inspected by the technical control department (QCD). Often, in the shift task column, a quality control department stamp is placed, assigned to a specific employee of this service and indicating that the manufactured part fully complies with the design documentation;

12 And 13 — if the enterprise does not use piecework wages, then such columns are not needed in the shift assignment. These columns are important for the accounting department accountant who calculates salaries, as well as for the economist who keeps track of labor costs for orders.

If shift assignments are filled out by the foreman not manually, but using an information system, then, based on the work plan owned by the foreman, columns 1-9 and 12 in the shift assignment are generated automatically.

A shift assignment must be endorsed by the worker who completed the work, since he is responsible for the quality of the parts manufactured and the correctness of their quantity, for which he will be paid a piece-rate salary. Also, the shift task is endorsed by the foreman who wrote it out and monitored the completion of the work.

For established reporting period- every shift, daily, weekly - the foreman or shop manager collects such shift tasks into the register, staples them and transfers them to the PEO for processing, then the documents are sent to the settlement department.

An economist who has accepted shift assignments, properly bound and registered in the register, is responsible for their safety, since they are the primary documents for accounting for labor costs both in terms of orders, which is important for determining the actual price under contracts with customers, and in terms of accrual to workers wages, and sometimes necessary deductions from it (defects, deprivation of bonuses, etc.).

Accountingore consumption in PEO

The PEO economist processes the received shift assignments and performs analytical accounting of labor costs by order. Thus, in information system A map of analytical accounting of labor costs is formed. Below are various options for its implementation.

In the information system, when processing shift assignments, it is important for the economic service to ensure that labor costs are taken into account in the context of orders, parts and performing workshops. And one more important aspect: It should be possible to obtain a labor cost card for any point in time from the date the order was opened to the date it was closed.

Materials accountingin the workshop

If the composition of the product is predetermined and the enterprise has planned employees (for example, PEO, PDS), with large volumes of movement of goods and materials, when strict control is necessary, and a large number of orders are simultaneously being launched, when checking out from the centralized warehouse to the storerooms of the workshops, it is advisable use of limit-fence cards. Such cards are issued by a PEO economist based on the available specifications for the relevant product. In this case, the economist is responsible for the information in columns 1-5. Columns 6-12 display actual data and are filled in by the warehouse storekeeper when issuing inventory.

A limit card for receiving components is issued for the entire volume of product units put into production. The quantity of inventory items is limited by columns 4 and 5; more than is recorded in column 5, the materially responsible person of the warehouse does not have the right to issue to the site for the specified order. The signature of the storekeeper issuing inventory items is entered in column 13 for the corresponding item of inventory items.

If more goods and materials were received from the warehouse than is required for the manufacture of products according to the order, as well as in the event of a change in the composition/design of the product, the reverse side of the limit card is applied. This shows the movement material assets by order.

Limit cards are issued monthly by a PEO economist. At the end of the month, limit cards are withdrawn, material costs for orders are summed up, and for a new reporting period a card is issued for the missing amount of goods and materials, that is, work in progress is formed.

Metal accounting

Manufacturing enterprises of mechanical and instrument engineering, where metal blanks and subsequently parts are made during technological processes, need transparent accounting of metal consumption, since in this area there is always a great temptation for abuse. The optimal solution would be to introduce special accounting software that allows you to keep track of metal consumption for orders using a dual document - an invoice for metal cutting.

The invoice for cutting metal must contain columns for the purpose of the metal (link to the order, columns 2 and 3) - as a rule, this is the name of the part and the decimal number of the drawing according to the design documentation.

The information in the “Standard” line is taken from the technical documentation; in the invoice it is necessary for accounting and control of the metal actually released. Using special technological formulas according to the given dimensions (columns 6-9), it is calculated standard flow rate metal in kg (as a rule, metal is supplied by weight), and the actual weight of the supplied metal is entered in the “Fact” line, taking into account cutting allowances. When blanks are cut from sheet metal, the consumption of metal is often greater than normal, since additional waste is generated, so it is advisable to allocate space in the cutting document for a sketch (column 15), thanks to which the deviation from the planned weight can be justified.

Columns 12-14 for the standard are not filled in.

Such an invoice for cutting metal can be used for any type of metal - circle, sheet, pipe, channel, etc. The main thing is to correctly calculate the weight of the metal in columns 5-9 with the help of technologists.

An invoice for cutting metal in order to control and assign responsibility for spent material resources can be endorsed by an economist, warehouse manager, technologist, up to the director, if necessary and if the amount of costs exceeds a predetermined limit.

Closing an order

When the work on the order is completed, the products are manufactured, the order is closed. The dispatch or production service of the enterprise notifies all production departments about this. From this moment on, issuing materials to order and performing work to order is prohibited.

The official affixing his visa to this document, confirms that from the specified date materials will not be issued for this order, and workers will not be issued a production task associated with the order.

The notification of the closure of the order received from the PDS is recorded by the PEO economist in the Issue Log finished products(columns 1-8; see below for an example entry). From this moment, the costs incurred on the order cease to be considered work in progress and become finished goods.

Column 8 is filled in if the planned cost was previously calculated and approved, as well as if the price of the product was specified in the contract signed with the buyer. There may be two columns - the planned price and the contract price, if they differ at the enterprise, since in the contract the enterprise can indicate an additional markup based on market conditions.

Columns 9 and 10 are filled in by the economist after calculating the price and approving the actual cost of the order.

Picking lists

After registering the received notification in the Journal, the economist proceeds directly to calculating the cost.

Firstly, the economist must make sure, that the costs related to the order are already displayed on this order, that is, the order accumulates the costs of limit cards, invoices for metal cutting, and shift tasks.

The second stage is St.eatingand cost analysis. A “lazy option” is possible here if, in accordance with the company’s accounting policy In terms of cost formation, all costs accumulated on an order are directly related to it and are within the norms. The second option is more scrupulous and requires an economist to conduct comparative analysis according to picking lists. With proper software Such statements are easily generated automatically.

Such a picking list should include self-made parts. The economist analyzes whether there are deviations in the number of parts, deviations in the weight of metal in the workpieces, and, if necessary, raises primary document— invoice for metal cutting. Columns 11 and 12 are filled in only for actual data.

To check the quantity of purchased components and materials, it is recommended to use another form of the picking list - according to purchased inventory items. If the company strictly organizes the issuance of materials according to limit and intake cards, then such a statement can not be used, and the actual material costs, generated on the order using limit and intake cards, can be taken.

If there are deviations, they should be displayed in columns 8 and 9. The economist identifies the reason for the deviations - the plan for components was incorrectly laid out, components were mistakenly assigned to the wrong order, changes were made to the design of the product, but this is not reflected in the design documentation, low-quality initial materials, machinations of financially responsible persons. Based on the results of the investigation, the economist must either leave such costs on the order or not include these costs in the cost price and take appropriate measures.

Two picking lists - for parts of in-house production and for purchased goods and materials - display the material costs of the order. They are filed under the calculation sheet. Next, the economist needs to formulate Detailed statement of actual labor costs, where the operations actually performed by workers will be displayed in accordance with the technological process and shift assignments issued by the foreman for work on order. The specified statement must also be filed under the calculation sheet.

If necessary, you can add the column “Deviation of time spent” to the document. If the column indicates high value, it is necessary to raise the issue of revising standards and piece rates.

Line 6 displays operations that relate not to a specific part, but to the assembly of parts and purchased components with each other. Depending on the specifics of the enterprise, the division of the sphere of responsibility of the economist and the standard setter in conditions of piecework wages, columns 6 and 7 may not be included in such a statement - the economist can take the amount of the salary according to the order. But often the actual time worked is necessary for the distribution of general production and overhead costs, if the time worked by the main production workers is taken as the distribution base at the enterprise.

At its core, the Detailed Statement of Actual Labor Expenditures has something in common (some experts believe that it even duplicates) with the data from analytical charts of labor inputs. The fundamental difference between these documents is that the cards are a cumulative document, more intended for a production accountant to evaluate work in progress. Using the map data, you can determine what labor costs have accumulated at any point in time, for example, a week or two months after opening an order, and determine the degree of readiness of the product based on the operations performed. A detailed statement of actual labor costs is generated only on the date of order calculation and displays the labor costs that the economist will include in the cost of production.

An economist, when studying and analyzing a detailed statement of actual labor costs, may discover that, for example, not all actual data is filled out. The reasons may be different: the foreman made a mistake when preparing shift assignments and the labor costs actually incurred were allocated to another order; the operation was not actually performed, that is, the work on the order has not been completed, the products are not actually ready, therefore, it is too early to formulate the cost; Perhaps the plan was laid out incorrectly, and in fact this is an unnecessary operation; the product can be manufactured without unnecessary labor costs. The opposite situation may also be true - the fact is too big, there are a lot of unnecessary operations, a lot of time is spent. In this case, it is also necessary to identify and eliminate the causes.

Cost calculation

Data from the picking and detail sheets are entered into the Costing Sheet.

Thus, with the help of all the above, both primary and summary analytical documents, it is easy to document, display in accounting, and analyze direct costs for each order. Indirect costs, as a rule, are allocated to order in accordance with the distribution base accepted at the enterprise or industry, often in proportion to the direct wages of the main production workers (column 2.2 of the costing sheet).

Summary

To make optimal management and financial decisions, top management of enterprises needs to have information about production costs, on the basis of which they can check quality performance indicators, set correct contract prices, regulate and control costs, and plan the level of profitability. The use of a custom cost accounting system and cost formation allows you to:

• scrupulously document direct costs, both material and labor;
• control the release of materials from the centralized warehouse;
• properly ensure both the calculation of piecework wages for workers and the display of the indicated wages on each individual order;
• analyze not only the cost of the order, but also the consumption rates of inventory materials and time standards thanks to a variety of summary, analytical and negotiable forms.

The set of documentation for pricing includes not just a costing sheet with final figures, but is supplemented by picking sheets for inventory items and a detailed list of labor costs, which gives a clear idea of ​​all the costs incurred. And PEO specialists, in order to minimize the level of work in progress, can conduct monthly monitoring of the readiness of each order and track the timeliness of compliance with contractual terms.

Table No. 1

3) draw up a sheet for calculating changes in standards in work in progress separately for product “A” and for product “B” - table 2

Sheet for calculating changes in standards in work in progress at the beginning of the month for a product

Table No. 2

4) draw up a statement of distribution of costs for organizing production and management, table 3.

Sheet of distribution of expenses for organization of production and management

Table No. 3

6) Assess the manufactured products at standard cost in the sheet for calculating the standard cost of production, Table 4. The data from this calculation are used to fill out the cost accounting sheet.

Sheet for calculating the standard cost of production

Table 4.

7) Fill out the reporting calculations separately for product “A” and for product “B” - table 5 based on the standard calculation and production cost accounting sheet.

Reporting cost estimate for product “A” and “B”

Table 5

Data to execute

1. Standard calculation, rub.

2. Remains of work in progress at the beginning of the month, thousand rubles.

6) Extract from the statements of distribution of materials and wages rub.

4. Expenses for organizing production and management, rub.

5. Products “A” were released from production - 400 pieces, products “B” - 350 pieces.

"Standard-cost"

The company uses the system "Standard-cost" in its glass products division. Standard costs for the production of one product are as follows:

Direct materials 60 kg * 1 c.u. = 60 USD

Direct labor costs 3 hours * 10 USD = 30 USD

ODA 3 hours * 8 USD = 24 USD

Total standard costs = 114 USD

Planned pilot projects per. amount to 3 USD for 1 hour of direct labor costs and permanent ODP. equal to 27,000 USD The standard price of one product is 145 USD.

During January, the division manufactured 1,650 products with a normal production capacity of 1,800 such products, 1,500 products were sold (planned sales volume of 1,600 products).

Actual costs for one product were:

Direct materials 58kg * 1.1 c.u. = 63.8 USD

Direct labor costs 3.1 hours * 10 USD = 31 USD

ODA 39930 USD / 1650 products = 24.2 USD

Total actual costs = 119 USD

Actual OPR post. amounted to 23,000 USD The actual price of one product is 160 USD. Define:

1) deviation for direct material costs and its components.

2) deviation for direct labor costs and its components.

3) deviation according to OPR and its components: 1) deviation by volume and controlled deviation; 2) deviation according to OPR constant. and its components; deviation according to OPR lane. and its components);

4) revenue variance and its components.

We discussed in a separate consultation and noted that one of the tasks of accounting for production costs is the formation of an information and analytical base for managing the production activities of the organization. Management goals are also achieved through budget planning. We will tell you about the production cost estimate in our material.

Production cost estimate

The production cost estimate is a summary of all costs associated with the production of products, performance of work or provision of services. This is a planning document that determines the forecast value of costs based on the norms and prices established by the organization, as well as taking into account technological features.

Each organization decides for itself the issue of drawing up production cost estimates independently, taking into account its specifics. Therefore, there is no single form of estimate suitable for all organizations.

Let us give an example of production cost estimates for forestry enterprises (approved by the Ministry of Industry and Science on December 26, 2002). It is assumed that this estimate is developed for the year, broken down by quarter in the following form:

Main production cost report

The production cost estimate may only include planned costs. And it may contain information about planned and actual costs. In the first case, performance analysis and cost management are carried out by comparing the report on actual costs or the cost sheet for the main production with the estimate. In the second case, the estimate already contains forecast and current information.

Documenting production costs are carried out by the organization based on the type of costs and the forms of primary accounting documents used. Cost data is accumulated in the accounting system in the appropriate areas.

Therefore, in any case, it is the accounting system that will be information base for budget planning, analysis of deviations and development of measures to improve the efficiency of production and financial activities.