Rouse. reasons and stages of transition from the batch accounting system. The transition from batch cost accounting to rouse: pros and cons Rouse and accounting by characteristics

For an enterprise with a large document flow, the use of the “Batch Accounting” methodology is a big problem. It is necessary to maintain documents in chronological order and constantly restore the sequence of batches. At the production plant, the batch recovery procedure lasted more than 12 hours. Closing the month took a very long time, since only the restoration of batches was, at best, done twice: the first time to identify errors, the second, after correcting them. Sometimes batches were restored 4-5 times in a month. Naturally, this did not suit anyone and was the main reason for the transition to RAUZ.

In batch accounting, the average cost is calculated not according to the weighted average, but according to the moving average, and at the end of the month it is adjusted to the weighted average. Hence, distortions when at the end of the month “pennies” can accumulate, due to which the cost of write-off does not coincide with the average. This problem is especially pronounced for multi-process production.

Batch accounting, balance sheet (TBS) for 43 invoices per month for a specific item without taking into account warehouses:

ROUZ, SALT for 43 invoices per month for a specific item without taking into account warehouses:

Since the document flow is quite large, it is not possible to work with batch accounting with the “Write off batches when reflecting documents (in management accounting, in regulated accounting)” flags set in setting up accounting parameters.

The certificate also informs us about problems of this kind: “During intensive document flow, it is prohibited to set the flags “Write off batches when reflecting documents”, otherwise this will lead to a decrease in the performance and concurrency of the system.”

Thus, it was necessary to constantly use the “Post by batch” processing, which in the 24/7 operating mode of the plant presented a problem along with batch recovery.

Another reason in favor of switching to RAUZ was the lengthy process of completing the “Cost Cost Calculation” document. When using batch accounting, the actions performed in the Cost Calculation document had to be divided into several documents to check intermediate data and save time. Each of them lasted about 40 minutes. Since the document “Calculation of cost” is carried out according to the management system, accounting system and NU, the time spent only on processing documents of this type was: 40 minutes * 6 documents. = 4 hours, which is half a working day. For comparison, after switching to RAUZ, completing the “Calculation of Cost” document began to take about 5 minutes. Enormous time savings.

OU 1st document

OU 2nd document

The main advantages in favor of using RAUZ were:

Absence of a lengthy procedure for restoring batches;

Assessment of inventory, after the month is closed, the cost of write-off coincides with the average, since this is exactly what the system of linear equations (SLAU) RAUZ assumes (Fig. 3);

Faster processing of documents in the current operating mode;

Movements in accounting registers are always formed when posting documents; there is no longer a need to post documents by batch;

There is no need to correct errors caused by documents being entered in the wrong order. For RAUZ, it is enough that at the end of the month there are no negative balances for expenses;

Cost calculation is carried out in one document for each legal entity; its implementation is much faster than with batch accounting. There are only five operations in the list that can be performed with one document;

To analyze data on costs and costs, you can use only 2-3 reports instead of different statements that collect data from multiple registers when using batch accounting.

Below is a list of tasks that need to be completed before enabling the use of RAUZ in the production database:

1. Decide on the procedure for forming accounting prices

There is a parameter in the accounting policy that is critical when switching to RAUZ - the procedure for forming accounting prices. It can take one of three values:

At planned prices (during the month, inventories are valued at a given type of price, and at the end of the month, when calculating the cost, their value is adjusted, but without changing the original documents);

For direct costs (every time a document is posted with the write-off, transfer, sale of inventory, a mini-cost calculation is made; at the end of the month, when calculating the cost, an adjustment occurs, but without changing the original documents);

At zero prices (inventory is not valued during the month, and when calculating the cost price, the cost of all inventories and expenses for the month is determined once).

It is best to use zero cost or form it “at planned prices.”

The company chose the procedure for forming accounting prices “based on direct costs.” Arguments in favor of this choice:

The need to have operational cost data for direct costs;

Warehouses require an up-to-date balance;

Obviously, the arguments are controversial, and the choice of the procedure for forming discount prices is very suboptimal.

Firstly, if the procedure for forming accounting prices “at zero cost” was used, the documents would be processed much faster, and the cost calculation would be done at a time.

Secondly, if we retroactively change the posting and do not re-post the write-off document, then the amounts will not change. Naturally, there will be an adjustment when calculating the cost, but the write-off document will remain the same.

Due to the fact that documents are entered in random order within a day (the order of documents does not matter), a not-so-pretty picture may emerge in the accounts and registers, with the presence of huge amounts that, in principle, should not exist.

This problem can be eliminated by arranging documents in the required chronology, but then the main meaning of RAUZ is lost - the possibility of arbitrarily arranging documents within a month.

Thus, the procedure for forming accounting prices “at direct costs” artificially creates consistency.

If you close the month without removing huge and unrealistic amounts, then the accounts will be closed, but the turnover on them will be simply fantastic, which naturally does not suit the accounting department.

It should be noted that changing the procedure for generating accounting prices will most likely require changing the accounting policies of organizations signed by responsible persons on paper.

2. Decide on the transition date

Accounting prices are established by the organization independently, due to which the accounting policy must indicate what is meant by the accounting price of inventories, who approves them, and in what order they are revised. The Tax Code clearly states: “The decision to make changes to the accounting policy for tax purposes when changing the applied accounting methods is made from the beginning of the new tax period.”

The use of RAUZ at the enterprise began in 2014. However, the actual transition process occurred later. After the documents for entering balances according to RAUZ were generated, the already closed months were re-posted and re-closed.

3. Decide on the mode of use of RAUZ

Each mode determines the relationship between regulated and management accounting when maintaining cost accounting at an enterprise. In addition, the composition of the analytical sections of cost accounting depends on the mode of use of RAUZ.

For the “Regulated Accounting” mode, cost detailing cannot be configured; for the “Regulated Accounting with Additional Analytics” mode, cost detailing can be configured only for regulated accounting; and for the “Management and Regulated Accounting” mode - only for management accounting.

The enterprise chose the “regulated accounting with additional analytics” mode, since there was no need for management accounting.

4. Determine a list of non-standard objects and modifications using batch registers and cost

The list of the above-mentioned objects was determined for the enterprise; appropriate changes were made to them, since other registers are used for RAUZ. Please note that objects must have two operating modes: batch accounting to use the old period, RAUZ to use the new period.

5. Transfer the test database to RAUZ

It is advisable to choose the start date for using RAUSE in the test database so that it is possible to redo several months, calculate the cost and completely close the months, and then compare the result with the working database.

6. Create rules for closing the month

Based on the results obtained at the previous stage and the specifics of the enterprise.

Since release 1.2.15 V SCP and in "Complex automation" , a new cost accounting mechanism has been implemented: "Advanced Cost Accounting Analytics" (RAUZ). Since that time, despite the support of “traditional accounting”, errors are corrected, if suddenly they are discovered, all functionality development takes place only using ROUSE, therefore, sooner or later, the question arises of switching to a new accounting mechanism. As with any other transition, errors may occur in accounting and during routine operations, and often the cause of the error cannot be analyzed superficially. Even the presence of a variety of reports in the program does not allow this to be done, especially in the case of a variety of analytics and cost centers.

In this article we will look at the basic necessary settings for the correct closure of accounts 20, 25, 26, 44 configuration “Complex automation” (revision 1.0.10.1) using the example of an organization that provides services and sells purchased goods. We hope that we will help you make the transition and reduce the cost of time and nerve cells.

This is a new (alternative) accounting model for the following areas:

• inventory control
• cost accounting
• production accounting and cost accounting
• cost calculation

The emergence of this mechanism is associated with the unification of cost accounting and inventory accounting. One of the key ideas RAUZ - a unified view of cost and inventory accounting:

• A single register is used to account for costs
• Accounting is maintained uniformly by batch and for inventories and costs

It can be said that in ROUSE For costs and inventories, practically the same approach to accounting is used: with movements in one cost accounting register, we take them into account (enter, register, store) them in the same way, just in different sections of accounting.

Batch accounting V ROUSE has also changed significantly - such a concept as party-forming document. The batch is determined by the date of its origin, and not by the document. As a result, when writing off from a warehouse, the program is no longer required to calculate according to which document the balances should leave the warehouse - now it is enough to simply note that on such and such a date the stock of a certain material was consumed (written off). This eliminates the need to perform resource-intensive calculations to estimate the value of write-off lots. The fact is that during the month “preliminary estimates” are applied, according to which the write-off will be made. And the actual cost is calculated by the document "Calculation of production costs", in parallel with the calculation of cost costs.

Within a month "Comprehensive automation" may apply 3 options for assessing the value of emerging objects:

• at planned prices
• at direct costs
• at zero cost

The valuation method is selected for management and regulated accounting separately, in the accounting policy settings.

Accounting policy

IN ROUSE the use of this parameter has expanded significantly. Here it applies not only to output, but also to other sections of accounting, for example, inventories.

Using ROUSE, when applying the method of estimating the cost of write-off - according to FIFO, during the month the program does not calculate the cost of write-off FIFO– the assessment is used within a month "on average". By FIFO Only the balances at the end of the month will be calculated when calculating the actual cost. However, it is worth noting that even after this cost calculation you may have questions about the calculation mechanism, but this issue is discussed in other articles.

For regulated and management accounting, their own accumulation registers are used: "Cost Accounting (Management Accounting)" And “Cost accounting (accounting and tax accounting)”. Since the registers are similar in the composition of the fields, we will further talk about regulated accounting.

The registers apply the principle of correspondence - data on corresponding analytics is stored in movements. Therefore, in the incoming movements of these registers we see both accounting analytics, where we have an accounting object (for example, where the material is moved), and corresponding analytics - where it comes from. It’s similar in divergent movements: we see not only which object left and where it left, but also where it goes.

One of the key concepts in ROUSE– these are the so-called analytics keys. Analytics key– this is an object that combines several analytical sections of accounting. For example, a combination: accounting account, division, organization, etc.

Cost accounting

Total there is five types of analytics keys:

• Accounting type analytics. Based on these analytics, we can determine whether we are talking about a cost/stock, in which organization it is taken into account, in which division/in which warehouse, in which account.
• Cost accounting analytics. Based on these analytics, we can determine what kind of stock/cost this is and how it is taken into account from a cost accounting point of view.
• Batch accounting analytics. Based on these analytics, we can determine what kind of stock lot it is and how it should be used.
• Cost distribution analytics. Based on these analytics, we can determine who is the recipient of the costs.
• Analytics of accounting for other costs. This analytics is used only in props “Cor. accounting type analytics" when the value of another object is formed, that is, not related to production accounting.

Sales are recorded using a register “Sales and cost accounting”. Based on the data from this register, cost calculation bases are formed.

Sales and cost accounting

Preparation

If you decide to use ROUSE after you start keeping records in the program, then, naturally, you need to re-post all documents related to the receipt, write-off, movement, sale of goods, and documents related to the receipt, sale of services and reflection of costs, in order to create entries in the cost registers and to the sales and cost register.

Since the program, when analyzing costs, takes into account data from cost accounting registers, manual operations associated with cost accounts or inventory accounting must be excluded or, as a last resort, done using a document “Adjusting register entries” corresponding entry. But this is a rather labor-intensive process, because you will have to select analytics keys from a very large list. The same applies to sales. If there is no data in the register " Sales and cost accounting", then these sales amounts will not be taken into account when forming the distribution base for calculating the cost.

Cost accounts are closed using the document "Calculation of cost". If desired, it can be divided into several documents according to the actions performed, or exclude some actions, for example “Write-off of indirect costs for RBP”, but all movements are formed by the last actions.

Cost calculation

Distribution of general business expenses

We will consider the case when the accounting policy provides for the use of the method "direct costing", since the criteria for distribution do not depend on the method used.

To distribute general business expenses, two conditions must be met:

• Credit turnover on account 90.01 during the month (regardless of how it was formed there).
• Register entry "Methods of distribution of cost items"(the most amazing thing is that any) or in the document "Calculation of cost" the month closing setting is selected, in which on the tab "Cost Allocation" the method of cost distribution is indicated. In this case, when posting the document "Calculation of cost" Register entries will be automatically created.

Setting up month end

In the absence of revenue, the document "Calculation of cost" can attribute expenses on account 26 to the RBP. One more point is worth mentioning here: if the need arises, for general business expenses you can specify the exact analytics to which they will be allocated. To do this you need in the primary document: “Receipt of goods and services”,"Advance report", "Invoice requirements" or in some other document - indicate this analytics, then this amount will be excluded from the distribution and will be closed on it, or on the RBP, if there is no turnover for this item group.

The requirements for the distribution of commercial expenses, as well as distribution costs, are the same as for general business expenses.

Distribution of production costs

Now let's move on to a description of closing the 20th account, the rules and requirements necessary to complete this operation. As already described above, we are considering the case of providing services, the cost of which is formed on the 20th account.

Services whose cost needs to be calculated are documented “Sales of goods and services”, document “Act on the provision of production services” not used in complex automation. When determining the list of sold services, cost analytics is determined - according to the document (bookmark "Services"). This document is the main one for calculating the cost without filling it out, even if there is turnover on the credit of account 90.01, the calculation will not be made.

Accounting setup

In the interface "Accounting Manager" the document is in the menu item "Accounting setup".

In this document, it is necessary to establish correspondence between the elements of the directory: "Nomenclature" or "Item type" and a couple "Organization unit", "Nomenclature group". Now the document "Calculation of cost" when performing an operation “Definition of the list of sold services” will collect all the services sold for the month and according to this data, at the stage “Calculation of the cost distribution base”, all bases will be calculated according to which expenses will be distributed. Calculated bases are written to information registers "Cost Allocation Base" And “Cost distribution base (accounting)”.

Setting item accounting parameters

Be careful when filling out this document! These settings determine which analytics are used to generate the cost of a specific service. And when carrying out the document “Sales of goods and services” analytics for income is taken either from the corresponding field of the document, or, if it is empty, from the directory "Nomenclature". If the values ​​do not match, then the result of writing off the cost may not be correct.

The next necessary condition is to indicate the method of distribution of cost items and the distribution base for them. There are two ways to specify these parameters.

The first method is to manually fill in the information register . Records must be created for each cost item, specifying the cost account and distribution method.

Methods for distributing cost items of organizations

The second way is to indicate in the document "Calculation of cost" Setting up the month end. In this setting on the tab "Cost Allocation" it must be indicated how the costs are distributed, but here you indicate the division of the enterprise, therefore, in order to calculate the cost in regulated accounting, the correspondence of the divisions of the enterprise and the divisions of the organization must be established, otherwise, when the document is posted in regulated accounting, the calculation will not be made.

Setting up month end

When posting a document, entries are created in the information register “Methods of distribution of cost items of organizations”, corresponding to the rules established on the tab "Cost Allocation".

Methods for distributing cost items

If there are already some entries in the register and they do not correspond to the settings for closing the month, then when posting the document "Calculation of cost" a message will be displayed indicating a contradiction between the month closing settings (tab "Cost Allocation") and register data “Methods of distribution of cost items of organizations”. In this case, it is necessary to eliminate these contradictions.

Distribution of overhead costs

The conditions for distributing general production costs to the cost price are the same as for production costs, but it is possible to distribute amounts among those divisions for which there is no base for distribution (revenue from services for this division). To do this, you must perform the following steps. Firstly, in the document "Calculation of cost" make the field empty “Setting up the month end”. Secondly, create an entry in the information register “Methods of distribution of cost items of organizations”, for a division for which there is no distribution base, and cost items for which there is turnover on the 25th account for this division, which will indicate the nature of the distribution "Ignore divisions". In this case, the amount from the 25th account will be distributed to the 20th account in proportion to the distribution bases, that is, pairs "Division - Nomenclature Group" for which there is income.

Posting report

Summarizing

To calculate the cost of services sold, it is necessary: ​​that all accounting expenses correspond to the register entries "Cost Accounting", fill out the document correctly “Setting up item accounting parameters” and information register “Methods of distribution of cost items of organizations”. In addition, draw up the structure of the enterprise and organizations, as well as the composition of product groups in a suitable manner.

At first glance the use ROUSE may complicate working with the program, but in practice we get a significant reduction in time for processing documents, including regulatory ones, as well as transparent accounting of costs and inventories. Based on experience in implementing systems using ROUSE we can definitely say that this is a modern accounting mechanism that will serve to optimize your business.

Tags: RAUZ, rauz 1s, cost analytics

ROUSE 1C. Problem of choice.

More than two years have passed since the 1C company built into its circulation solutions (UPP/Complex Automation and Trade Management 11) a new methodology (and a new technical mechanism, respectively) for cost accounting and calculating the cost of inventory items.

And if for UPP/Complex there is still a choice (for example, batch accounting instead of RAUZ), then for UT 11 there are no other options - RAUZ.

Articles and even separate books have long been written on the topic of ROUZ.

And yet, at every project for the implementation of SCP/Comprehensive, UT11, the discussion is “Should we switch to RAUZ?”

It is characteristic that the arguments “for/against” are known and have been presented more than once (for example, in the book ). But realizing “that progress cannot be stopped,” many still doubt switching to RAUZ.

It turns out that the arguments of the 1C company methodologists do not convince everyone? And people “remain committed” to the so-called. classical batch accounting.

So what's the point? Let's find out the reasons. At the same time, “habit and conservatism”, of course, we take into account, but we will look for other significant reasons.

In my estimation, people see the possible reasons as follows:

• (1) “Roughness” in the implementation of RAUS mechanisms (let’s call it J);
• (2) The need to accept RAUZ “as is”. Lack of ability to “manage” the cost calculation process;
  

As for (1), 1C, unfortunately, gave reason to doubt, first of all, by releasing a “raw” version (my value judgment) of UT11 in 2010. It was no longer possible to refuse RAUZ there, and I read quite a few complaints about the incorrect calculation of s/c.

However, two years have passed, and during this period 1C has significantly improved the functionality and improved the quality of the implementation of the RAZM mechanism in circulation solutions.

Thus, reason (1) is already less relevant when choosing RAUZ.

And reason (2) comes to the fore.

“How is it possible to accept ROUZ as it is!” - many may object. “You can’t do full batch accounting at RAUZ!”

Yes, and they will be right. However, let's think: why do we actually need “ordinary” batch accounting?

For example, if we are talking about the calculated cost, then the weighted average estimate, calculated taking into account the chronology of receipts according to FIFO, is quite satisfactory for the accounting department. This works well in RAUZ and corresponds to Russian PBU.

If we take the financial department, then this same weighted average estimate (taking into account FIFO) adequately reflects the expenditure part, but hardly anyone will analyze “how the written-off cost changed from one sales document to another.”

Thus, we can conclude that it is not the “problem of averaging the estimate of written-off costs between several batches” that is the main thing when choosing batch accounting (instead of RAUZ).

Let’s explain with an example (let’s compare the write-off assessment in a simple example in batch accounting and RAUZ):

Batch accounting:

· 1st batch written off. 10 pieces at a cost of 100 rubles / piece;
· The 2nd batch of 6 pieces was written off at a cost of 140 rubles per piece;

ROUZ taking into account FIFO:

S/c units will be = (10*100+6*140)/(10+6) = 115 rubles per unit.

But the final, written-off value of the entire s/c for the month (taking into account FIFO), both with and without the use of RAUZ, will not change. It will be equal to 1860 rubles. and the choice of accounting option will not affect s/c.

So where does the difference between batch accounting and RAUZ according to FIFO appear?

Write-off management - "There is such a batch!"

The difference will be where it will be necessary to tell the program (in some special way) “Which batch should I write off?”

And there are just a lot of such tasks (for the purposes of internal company accounting, not for accounting).

Here are examples (the most common) from this “family of problems”.

· Example 1. Let's assume that suppliers (or managers) are assigned a certain rating (each supplier has its own rating). And within a month, you need to sell, first of all, batches of goods from the supplier with a higher rating, etc.

· Example 2. Each delivery of goods has its own expiration date. First of all, you need to sell goods from batches with a shorter shelf life. (aka FEFO)

· Example 3: First of all, you need to sell (and write off, respectively), a product purchased at a higher price... Or, for example, a product that was returned by the buyer.

It is to solve this type of problem that they actually strive to use “ordinary batch accounting.”

In other words, there is a need to manage write-offs - that is, to manage the strategy of “which batches to write off first.” That's all.

And the fact that the “written off” s/c of ​​these parties (from party to party) will somehow change is of secondary importance. The main thing is that “those lots” (for example, the most expensive ones) were written off and it was the total cost of “these” lots that formed the expense part (its financial assessment) in the current month.

In total, with batch accounting, it’s clear. But let's ask ourselves: “Can we somehow control the write-off of parties in RAUZ?”

I chose UT11 for these purposes, rather than UPP, in order to make it easier to show the “mechanics” of working with the RAUZ mechanism. If necessary, the same techniques can be applied to SCP.

And so, we have the following task:

Obviously, there is no setup for such a write-off strategy in RAUZ... And yet, we can “make” RAUZ work the way (as we need!).

And it’s quite simple to do this, the main thing is to understand how ROUZ is “structured from the inside”!

In this article, I will not go into detail about “how the entire mechanism for calculating s/s RAUZ works.” I plan to present these materials in future articles.

Here I will show how you can “get into the standard mechanism” and manage the write-off strategy in RAUZ in a fairly simple way (without rewriting the program).

The idea of ​​solving the problem is as follows:

• In the UT accounting policy settings, enable “FIFO”. ROUZ is able to “distribute batches according to FIFO”. Let's take advantage of this;

• We will form our own (we need) order of “batches” for write-off. In our case, the first batches should be from the supplier with a higher rating, etc.;
  

Conclusions; let's move on..

Thus, the following conclusions can be drawn:

1. In a significant number of cases, you can easily do without “batch accounting”, and where it is really necessary, you can set up a write-off strategy.
2. ROUSE – “not a black box”. These mechanisms can be compactly configured and adapted. But you need to understand “how they are structured from the inside.”
   

If we return to “our” solution to the demonstration problem, then of course, with this solution we did not (and could not) replace batch accounting completely.

Obviously, with such a scheme, we will not be able, for example, to generate a report “list of goods consignments”. It is clear that there will be no “rollover” batches in the system (from month to month), and all incoming balances will be one batch.

It is also clear that users, for example, will not be able to indicate in the invoice “which specific batch to write off.” Etc.

Then the question is: what if we need the full functionality of “batch accounting”? Is ROUZ no longer applicable?

In fact, the RAUZ technology is very flexible and, if necessary, you can configure (if necessary) all batch accounting!

Labor costs will be required, but the problem can be solved quite compactly.

How to do it?

I plan to also talk about this in future articles.

I am convinced that if an accountant cannot cope with a particular program, it is 90% the fault of the developer.

Cost calculation in UPP (RAUZ) is very difficult to implement. It is almost impossible to teach most accountants how to use RAUZ competently. Therefore, I took the path of simplifying the calculation procedure.

I created a processing that does:

1) Filling out the information register “Methods of distribution of cost items of organizations”
It is quite surprising to me that the 1C company considers accountants sufficiently qualified to fill out the register “Methods of distributing cost items of organizations,” which implements a complex mathematical model for calculating costs. I am sure that any accountant, even after clear and correct instructions on how to fill out the register, will periodically forget to indicate new cost items in it. The typical filling of this register from the document “Calculation of Costs” seemed pointless to me. Therefore, I implemented the filling of the register programmatically according to the algorithm agreed with the accounting policy (read chief accounting officer). The probability of an error in filling it out becomes zero. My processing specifies to distribute all intangible expenses across all departments. Material costs - do not distribute. Any programmer can change the filling rules.

2) Testing analytics keys before calculating costs
Perhaps testing is not the most necessary procedure, it certainly does not affect the calculation in any way, but when we start checking the result, it is certainly important that the analytics keys have the correct name.

3) Adjusts the planned cost
The program will analyze the average purchase price of each inventory item purchased in the current month and create a document “Setting item prices” at the beginning of the month with this price. Then processing will re-post all documents for the consumption of goods and materials.

This may also seem unnecessary to many, but how do you answer the accountants’ question that the write-off of inventory items in their favorite transactions is done only by quantity and there are no write-off amounts? And as a result, it is extremely inconvenient to work with accounting reports, such as SALT or an account card. Personally, to answer this question, I set up a policy for writing off inventory items at the “Planned Price”, and I only tell accountants about the need to calculate the cost using my processing. After this, they will see the amounts of written off inventory items in the transactions. Yes, of course these will be approximate amounts, excluding additional amounts. expenses, but still these will be amounts close to the truth, helping to see the overall picture.

4) Removes the cost distribution analytics in the document “Reflection of salaries in the reg. accounting"
It just so happens that the HR Manager periodically indicates cost distribution analytics in the salary accrual templates. In our case, its use is absolutely not necessary, therefore, instead of kicking the personnel officer/accountant, I created a procedure for clearing this analytics in the documents “Reflection of salaries in regulated accounting.” The sheep are safe, the wolves are fed!!!

5) Fills out the nomenclature group in the documents for the movement of goods.
Unfortunately, no matter how much you teach people, they will periodically make mistakes. In particular, they will forget to fill out the “Nomenclature group” detail in the tabular parts of the document. As a result, there can be no question of correct cost calculation. I created a procedure that automatically checks the completion of details in the tabular parts of documents, and if they are empty, fills them with the value from the product card. If the product group is not indicated in the product card, the processing will shout about it and force you to fill out the necessary details.

6) Performs adjustments to “Production Report” documents

A very simple adjustment is made. Our production produces many similar products with different parameters. For example, in the document Production Report it is indicated that 1 ton of red brick and 100 tons of white brick were produced. For this purpose, the materials used were 1 ton of red clay and 100 tons of white clay. How will the program distribute materials among products??? If you did not fill out the weight column in the Products tabular section, then the program will distribute half of the red and white clay to the first product and half of the red and white clay to the second product. Thus, the cost of red brick will be two orders of magnitude higher than the cost of white (assuming equal prices for red and white clay). And in the production report, you will find that white clay is used in the composition of white bricks, and white clay is used in the composition of red bricks. It's important to make a disclaimer - this mess happens if you don't specify the specification. In most cases, the specification is actually filled out. But there are still exceptions!
My processing fills the weight in the release lines equal to the release amount.

7) Removes cost distribution analytics in “Acts of production services”
Again, instead of forcing the materialist to ensure that the props are empty, it’s easier to automatically clean them before calculating the cost.

8) Checks the possibility of “complete closure” of material costs.

This trick was taught to me by a very competent specialist from the Direct-Project company (Volgograd) - Irina. The fact is that we usually write off material costs either according to the documents “Inventory of work in progress”, or additional write-offs (except for expense documents during the month) are not made. Theoretically, in both the first and second cases, when the quantitative balance reaches zero, the program should write off its entire cost. But this does not always happen and it becomes clear too late. Then, before the main cost calculation, it was proposed to change the setting of the register “Methods of distribution of cost items of organizations” so that all material expenses would be distributed in full and at the same time mark the document “Inventory of work in progress” for deletion. If everything in the program is good, then after calculating the cost, all material costs should be written off at 8. But in practice, this does not always work out and you need to quickly respond to this.

My processing refills the information register “Methods of distributing cost items of organizations” so that all material costs are distributed, then marks the “Inventory of work in progress” documents for deletion and, after calculating the cost, checks that the remainder of the costs is zero. If this does not happen, we force the user to study the “Statement of Costs” report and eliminate the reasons for the “stuck” cost. If it was possible to close the cost register to zero, then processing again changes the information register “Methods of distribution of cost items of organizations” to the system adopted by the accounting policy, removes the registration marks from the documents “Inventory of work in progress” and moves on to the main event (for which everyone started) - cost calculation.

9) THE MOST IMPORTANT THING!!! If the execution of the standard document “cost calculation” reports the presence of “negative balances”, my processing will refuse to process the cost calculation document and will show in detail which negative balances need to be corrected!

This is perhaps the highlight of the processing. The typical behavior of the “Cost Cost Calculation” document when executed can only quietly whisper in the message line that the calculation was performed incorrectly, because there are “some” negative balances.

To find these “negative residues” you need to:

• Generate two different reports (“Cost Statement” and “Inventory Accounting Statement”);
• Set up fairly detailed detailing (sometimes 5-7 groupings). For example, be sure to include detailing by item groups in order to see that the balances in one group are +1, and in the other -1 (re-grading);
• Be sure to distribute the document “Cost Cost Calculation”;
• It is good to be able to use other settings and report modes.

My processing will not only scream loudly about the presence of negative costs and will not allow the document to be processed, if any, but will also show which report needs to be generated (will be highlighted in red). In addition, in each report, groupings will already be configured so that you can certainly see negative balances in case of misgrading and (!!!) selection by inventory or Cost will be enabled. Thus, you will have to search not in a 10-page report, but, as a rule, in a report of 4-20 lines, in which half are positive balances and half are negative. Comparing the two lines, it is immediately clear by what details (warehouse, item group, etc.) the re-grading occurred.

Bottom line: I certainly understand that the procedure for filling out documents in each organization is different. This processing will help you quickly create a mechanism for controlling the rules for filling out documents, provided that you are not too lazy to read the algorithms and make the necessary changes in accordance with your accounting policies.