Accounting info. Allocating indirect costs written off to cost

How to reflect the provision of production services in the 1C Accounting 8.3 program?

Production services are reflected in two documents 1C 8.3: “Act on the provision of production services” (in the latest versions this is the document “Provision of production services”) and “Sale of goods and services”.
There is also a "Provision of Services" document. This is an analogue of the document "Implementation", the difference is that in the first one one contractor and several services are selected, and in the second - one service and several contractors.

Note. The services that departments provide to each other are reflected in the document “Production report for a shift”. Unlike outsourced manufacturing services, internal services do not generate revenue, but they do have costs.

Setting up an accounting policy

In the accounting policy of the organization (for 1C 8.3: Reference books and accounting settings - Accounting policy - Production), you must, firstly, check the box "Production activities are underway", and secondly, select the method of distributing expenses:

In this example of the provision of services, we will consider the option "At planned prices". This method involves calculating the cost of production services.

Also in the accounting policy, you must select the method of writing off the inventories (Reference books and accounting settings - Accounting policy - Inventories). There are two ways: "According to the average" and "FIFO".

In addition to the accounting policy, it is worth looking into the accounting settings (References and accounting settings - Accounting settings settings - Stocks). Here you can select the detailing of cost accounting: “by item”, “by batch”, “by warehouse”.

Note. If the detailing "by batch" is selected, it is recommended to set the option of writing off the inventory "FIFO" in the accounting policy.

"Act on the provision of production services" in 1C 8.3

If a decision is made to calculate the cost of production services, then it would be logical to pre-fill the specification for each service. When generating an invoice requirement (you can enter it directly from the act by clicking the "Create based on" button), all materials will be automatically transferred from the specification selected in the Act to the invoice with recalculation of the quantity.

The cost account, production unit, and item group will also be populated. The item group is selected in the "Subconto" column. The cost item is filled in from the stock list reference book.

Important! The item group for which the service is sold and the costs for this service are written off should not be used for other item positions, for example, when releasing products.

In addition to the invoice requirement, on the basis of the Act of Production Services in 1C Accounting 8.3, you can generate:

• Buyer's invoice
• Incoming cash order
• Receipt to the current account
• Invoice
• Reflection of VAT accrual
• Implementation adjustment

Postings for production services in 1C

In addition to accounting entries that reflect the write-off of the planned cost to the cost of sales, the document "Provision of production services" "moves" the register "Output of products and services at planned prices" (in contrast to the document "Sales of goods and services").

The data of this register is used when closing accounts 20,23,25,26, as well as when calculating adjustments to the actual cost. Strictly speaking, this register is the basis for the distribution of direct costs.

Important! It is necessary to observe the correspondence between the write-off of costs and the accounting for the services rendered.

• First, costs and production services must have the same item groups.
• Secondly, production services must be reflected in the document “Provision of production services” (or “Act on the provision ... in the old version”). When using the document "Sales of goods and services", cost accounts will not be closed, cost adjustment will not be calculated (no allocation base!)

How to check the production cost?

In conclusion, we give examples of reports that appeared in the latest editions of 1C 8.3 Accounting:

Reference-calculation of the cost of manufactured products, services rendered:

Help-calculation of costing:

These reports are generated after all scheduled operations have been completed and can be called directly from the Month-End processing form.

The first report contains data on planned and actual costs, as well as variances. In this case, the actual cost is much lower than the planned one. This may indicate that not all costs were taken into account and distributed at the end of the month.

Which costs are included in the calculation can be seen in the second report. As noted above, the detailing of costs is carried out up to the item group.

Source: programmer1s.ru

Income tax payers who are engaged in the production of products, performance of work and provision of production services need to divide production costs in 1C Accounting 8 into direct costs and indirect costs.

Methods for determining direct and indirect production costs in the tax accounting of the 1C Accounting 8 program are described in the information register of the same name. The user must independently indicate in it a list of direct production costs in tax accounting 1C. Everything that is not indicated in this register is interpreted by the 1C program as indirect production costs.

With specific examples, we will learn how to determine the direct costs of production in the tax accounting of the 1C Accounting 8.2 program. It is very important that the distribution of direct costs in 1C is handled by a person who owns accounting and tax accounting.

1. Direct and indirect costs of production

Articles 271-273 of Chapter 25 of the Tax Code of the Russian Federation provide for two alternative methods for determining income and expenses for payers of income tax. The desired method must be fixed in the accounting policy of the organization.

• accrual method. It is versatile and suitable for all occasions.
• cash method. Sometimes it is more convenient, but it has a number of limitations.

Income tax payers are organizations that apply the general taxation system (OSNO). For these organizations, the 1C Accounting 8 program uses only the accrual method.

According to paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, payers of income tax using the accrual method, the costs of production and sale of goods (works, services) are required to divide them into direct and indirect costs. This is explained by different conditions for their recognition in tax accounting, see clause 2 of Art. 318 of the Tax Code of the Russian Federation.

• indirect costs. Indirect costs of production and sales incurred in the current reporting (tax) period are fully recognized as expenses in the same tax period. That is, even if there was no sale in the current period, all the same indirect costs reduce the taxable profit of this period.
• Direct costs. Direct costs relate to the costs of the current reporting (tax) period as the sale of products (works, services), in the cost of which they are taken into account in accordance with Article 319 of this Code. That is, taking into account the balance of work in progress.

An exception may be cases where the organization provides production services. Such taxpayers have the right to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distributing to the balance of work in progress.

The list of direct expenses is not regulated by the legislation. This means that the organization independently determines the list of direct costs in the accounting policy, but taking into account the provisions of paragraph 1 of Art. 318 of the Tax Code of the Russian Federation.

• Material costs. Are determined in accordance with paragraphs 1 and 4 of paragraph 1 of Art. 254.
• Labor costs. Labor costs for personnel involved in the production of goods, performance of work, provision of services, as well as the costs of compulsory pension insurance used to finance the insurance and funded part of the labor pension for compulsory social insurance in case of temporary disability and in connection with motherhood, mandatory medical insurance, compulsory social insurance against accidents at work and occupational diseases, accrued on the indicated amounts of labor costs.
• Depreciation. Amounts of accrued depreciation on fixed assets used in the production of goods, works, services.

To separate direct and indirect costs in tax accounting in the 1C: Accounting 8 configuration, the information register “Methods for determining direct and indirect production costs in tax accounting” is intended.

But before studying it, open the "ENTERPRISE \ Chart of Accounts \ Chart of Accounts and pay attention to the following points. Those accounts on which tax accounting is maintained are marked with a sign of tax accounting - the presence of a flag in the "NU" column. Cost accounts (20, 23, 25, 26) also have a sign of tax accounting. In addition, these accounts have a subconto “Cost Items”.

In turn, cost items are described in the "Cost Items" reference book of the same name. Among the requisites of this directory is the requisite "Type of expense". Its value is used for tax purposes.

If the entire list of cost items could be divided into two non-overlapping lists (direct and indirect cost items), then it would be enough to simply create two corresponding directories and solve the problem of dividing costs into direct and indirect.

However, the difficulty is that the same cost item in some situations can be related to direct costs, in others to indirect costs. For example, a cost item with the expense type "Payment". This is a direct expense for the wages of production personnel. But the remuneration of management personnel is an indirect expense.

2. Register of information "Methods for determining direct and indirect production costs in tax accounting"

We have already noted above that in order to solve this problem, a periodic register of information "Methods for determining direct and indirect production costs in tax accounting" was introduced into the configuration.

It is not uncommon to hear the following phrase. This register contains a list of direct costs. All costs that are not described in it are indirect costs. This is not entirely true. It does not contain a list of direct costs, but a list of rules (conditions) for determining direct costs. Each entry is a condition. If at least one condition described in the register is met for an expense, then such an expense is recognized as a direct expense in the program. For those costs for which none of the conditions are met, they are indirect costs.

Often entries in this register are called patterns or masks. It is possible that while this is not very clear. So let's sort it out in order.

The organization independently approves the list of direct expenses in its accounting policy. Therefore, it is best to register it through the form of the information register "Accounting policy of organizations". Go to the "Income Tax" tab and click on the "Specify a list of direct expenses" button.

If for this organization the information register “Methods for determining direct and indirect production costs in tax accounting” does not yet contain a single entry, then the program will offer to fill it out automatically.

Don't think too long about choosing a button. After approximately 20 seconds, the program will open the register for manual formation of the necessary entries in it. In principle, you can close it and click on the "Specify a list of direct costs" button again.

Do not be surprised if, when opening this register using the command “OPERATIONS \ Information Register \ Methods for determining direct and indirect production costs in tax accounting”, the program does not prompt you to fill in. In this mode, she doesn't really offer to fill it.

After clicking on the "Yes" button, the register will be filled with the following entries.

Each entry in this register represents a condition for recognizing an expense as a direct expense. The actual division of expenses in tax accounting into direct and indirect is made at the end of the month by the regulatory document "Closing accounts (20, 23, 25, 26)".

Using the example of the 1st entry, let's see how the document “Closing accounts (20, 23, 25, 26)” “reasons” to recognize the expense as direct or indirect. Simplistically, we can distinguish the following stages of "making" a decision by him.

• 1st step. For the current month (for example, March 2012), for the organization “Complex Trading House”, in the accounting register “Journal of Postings (Accounting and Tax Accounting)”, the document finds all entries (accounting postings) of type 20.01 \ 69.11.
• 2nd step. Among the records found for further analysis, only those whose date is not earlier than the template date in the register “Methods for determining direct and indirect production costs in tax accounting” remain. In our example, this is 01/01/2012.
• 3rd step. Since the attribute “Subdivision” is not specified in the register template, the entries 20.01\69.11 made in any subdivision of the organization are further considered.
• 4th step. The requisite "Cost item" is also not filled in, but this does not mean that any cost items are considered. Only those cost items are taken into account for which the value "Other expenses" is indicated in the "Expense type" variable. Why is that? Yes, because in the record in question, in the requisite “Type of expenses NU”, the value “Other expenses” is indicated.

Thus, if the entry 20.01\69.11 made in accounting satisfies all the listed conditions, then the program will attribute its amount to direct expenses.

If an expense is found in accounting for which a suitable template was not found in this register, then in tax accounting this expense is recognized as indirect and the program debits it to the debit of the corresponding sub-account of account 90.08 “Administrative expenses”.

And now let's take a closer look at the details of the information register "Methods for determining direct and indirect production costs in tax accounting." It contains two groups of details: Required and Optional.

Mandatory details.

• date. Here we indicate the date from which this register entry is valid. If, over time, the accounting policy for the list of direct expenses changes, then new entries will need to be entered with new dates for their activity.
• Organization. Each organization independently determines its list of direct costs. Since direct expenses are stored in this register for all organizations, for each entry it is imperative to indicate its belonging to a particular organization.
• Type of expenses in NU. TV type of consumption in accordance with the classifications in paragraph 1 of Art. 318 of the Tax Code of the Russian Federation. The choice of the type of expenditure in NU limits the list of possible cost items. For this record, only those cost items that have the same value in the "Type of expense" variable as in the "Type of expenses in NU" variable are considered.

Additional (optional) details.

• Subdivision. We indicate the unit, the costs of which, in accordance with the accepted accounting policy, are direct. Usually these are production units. If the division is not specified, then the costs for all divisions are considered.
• Account Dt. If necessary, you can specify any of the 4 cost accounting accounts: 20, 23, 25, or 26. If an account is not specified, then any of these accounts is assumed by default.
• Account Kt. If necessary, you can specify any account that corresponds in debit with the expense account in accordance with the Instructions for the Application of the Chart of Accounts (Order 94n).
• Cost item. The program will allow you to specify only the cost item for which the value of the variable "Type of expense" matches the value of the variable "Type of expenses in NU" in the information register in question.

It is very important to understand that until the close of the month, the organization's production costs are not divided into direct and indirect costs. In accordance with the settings of the Chart of Accounts, they are reflected as expenses at the time of registration of a business transaction in accounting (BU) and in tax accounting (NU).

It is equally important to understand, depending on what settings, certain postings arise in the control unit and in the NU. For clarity, consider the following example. Let the document “Requirement-invoice” write off materials to account 26 “General business expenses”. Let also for simplicity in the information register "Methods for determining direct and indirect production costs in tax accounting" there is not a single entry. That is, all expenses in tax accounting are recognized as indirect. After the closing of the month, depending on the settings of the accounting policy, we will see the following postings.

Option 1: Unchecked "By direct costing method".

• BU: 26\10.01
• NU: 26\10.01
• NU: 90.08.1\26

Pay attention to the latest posting, 90.08.1\26. It has nothing to do with the state of the "By direct costing method" flag. It is due to the fact that there is not a single entry in the information register “Methods for determining direct and indirect production costs in tax accounting”. This means that all expenses in NU are recognized as indirect and are written off at the end of the month to account 90.08.1.

Option 1: The flag "By direct costing method" is set.

• BU: 26\10.01, the posting is generated by the document "Request-invoice" in accordance with the settings of the information register "Accounts for accounting items".
• BU: 90.08.1\26, the transaction is generated by the document “Closing accounts (20, 23, 25, 26) if the flag “By direct costing method” is set.
• NU: 26\10.01, the posting is generated by the document “Invoice-requirement” in accordance with the settings of the information register “Accounts for accounting for the item” and the presence of the sign of maintaining NU on account 26 “General expenses” and account 10.01 “Raw materials and materials”.
• NU: 90.08.1\26, the posting is formed by the document “Closing accounts (20, 23, 25, 26). In our setup, all costs are indirect.

From the analysis of this example, attention should be paid to the following point.

The state of the flag "By the method of direct costing" affects the formation of postings only in accounting at the end of the month. It has nothing to do with tax accounting.

In tax accounting, the write-off of expenses for cost or for administrative expenses is determined by their nature. Direct expenses at the end of the month are debited from the expense accounts to the debit of account 90.02.1 “Revenue from activities with the main taxation system”.

On the contrary, indirect expenses at the end of the month are directly debited to account 90.08.1 “Administrative expenses for activities with the main taxation system”.

3. Examples of filling out the information register "Methods for determining direct and indirect production costs in tax accounting"

To understand how the division of costs into direct and indirect occurs, it is best to consider a few typical examples.

The register does not contain any entries.

This is the most common rookie mistake. They are sometimes not aware that this register must be filled in with a list of conditions for the recognition of direct expenses. Since there is not a single entry in the register, there is not a single condition for recognizing direct expenses. Therefore, any cost to the program will be treated as an indirect cost.

Suppose we have general production and general business expenses. At the close of the month, the program, as expected, in accounting will generate postings to the debit of account 20.01 "Main production". We assume that the flag "By the method of direct costing" is unchecked. But in tax accounting, entries will be made to the debit of account 90.08.1 “Revenue from activities with the main taxation system”.

Wrong expense account.

If the program fills the register by default, then it correctly specifies the accounts. But when editing it manually, users sometimes indicate a group account, for example, account 20 “Main production”.

Unfortunately, the program for some reason allows such liberties. But this is wrong! Recall that the program makes postings only for the most internal sub-accounts. Therefore, the indication of a group account is tantamount to its absence.

If there is such an entry, for all accounting entries of type 20.01\69.02.3, entries of the type 90.08.01\69.02.3 will be made in tax accounting. That is, in tax accounting, all these expenses will be recognized as indirect.

In the information register "Methods for determining direct and indirect production costs in tax accounting" it is unacceptable to indicate a group account. Only the innermost subaccount for a group account

All expenses are recognized as direct.

If we want, for example, to recognize all material expenses in tax accounting as direct, then it is enough to make one entry. It is necessary to fill in only the required details in it, and in the detail "Type of expenses in NU" indicate the value "Material expenses".

By this very program, it is specified that any accounting entry to the debit of the cost account (20, 23, 25, 26), from any credit of the account corresponding with the cost account, in any unit and for any cost item with the expense type "Material expenses" in tax accounting will be shown as a direct expense.

That is, if there is, for example, posting 20.01\25 in accounting, then posting 20.01\25 will be created in tax accounting.

Of course, if necessary, such a record can be created for any type of expense in tax accounting: Depreciation, Remuneration, etc.

The general mask should not be detailed.

Sometimes in the register there are general patterns and at the same time their details, for example, as in the figure.

It is very important to understand that an entry detailing a general pattern is not given priority. All entries in the register are equal! For the document "Closing accounts (20, 23, 25, 26)" this is just redundant information. Therefore, for the two situations described below, the result will be the same.

• There is only a common pattern in the register, the 1st entry.
• The register has a general template (1st entry) and entries detailing it (2nd and 3rd entries).

Avoid entries detailing a common pattern. They clutter up the register and make it difficult for the user to control it. In other words, you can get confused

Separation of single-type costs into direct and indirect.

Under single-type expenses we will understand all expenses related to one type of expenses in tax accounting. For example, "Travel expenses".

Sometimes it becomes necessary to attribute part of one-kind costs to direct costs, and the other part to indirect ones. Suppose that our organization has three departments: Administration, Department 1 and Department 2.

• The cost of business trips for shop workers will be charged to the actual cost. So in tax accounting it should be direct expenses.
• The cost of business trips of employees of the administration will be attributed to management expenses. So in tax accounting it should be indirect costs.

To solve this problem, we will introduce two new elements in the “Cost Items” directory.

• Name "Production business trips". For this element, specify the expense type "Travel expenses". This element will be used for workers in production shops. These are direct costs.
• Name "Business trips. For this element, we will also specify the expense type "Travel expenses". However, this element will be applied to administration workers. These are indirect costs.

A general template, that is, a template with only required details, will not help us. We describe only detailed records, as in the figure.

The document “Closing accounts (20, 23, 25, 26)” will interpret the described conditions as follows.

• Direct costs. The costs of any "Production business trips" debited to any cost account in the Shop-1 and / or Shop-2 subdivision will be recognized as direct expenses in NU.
• indirect costs. We believe that there is neither explicit nor implicit entry in the register with the cost item "Business trips". In this case, all "Travel Expenses" with the "Travel" cost item will be recognized in NU as indirect expenses.

4. Analysis of direct and indirect production costs

For the analysis of direct and indirect costs of production (works, services), the usual standard accounting reports are suitable. It is only important to remember the following.

The division into direct and indirect costs is carried out by the regulatory document "Closing accounts (20, 23, 25, 26)". Therefore, information on expenses in tax accounting in standard accounting reports can be obtained only after posting this document. We will focus on specialized reports.

Report "Register of accounting for production costs".

This report can be opened using the command “REPORTS \ Tax accounting registers for income tax \ Production cost register". Depending on the value of the "Type of expenses" attribute, it generates a list of direct or indirect expenses.

We note right away that the list of direct costs in this report is only potential direct costs so far. Some of them will become such only after implementation. Remember “direct costs relate to the costs of the current reporting (tax) period as products (works, services) are sold ...”, Art. 318 of the Tax Code of the Russian Federation.

Indirect costs are recognized in tax accounting as they are incurred. That is, you do not have to wait for the sale of products. Their list can be seen if you specify "Indirect costs" in the "Type of expenses" variable.

The report "Register of accounting for production costs" can be generated both before and after the regulatory document "Closing accounts (20, 23, 25. 26").

Report "Analysis of the state of tax accounting for income tax."

After posting the document "Closing accounts (20, 23, 25. 26"), the data of the report "REPORTS\ Analysis of the state of tax accounting for income tax". It allows you to analyze direct and indirect taxes that went to reduce the tax base for income tax.

A report can be generated only if there were incomes for the specified period, or rather, sales.

Click on the "Expenses" section. A form will open in which you can see the amounts of direct and indirect expenses recognized in tax accounting.

Let's analyze. And so, the report shows that the program recognized direct costs in the amount of 30,720 rubles. However, we saw above that direct costs should be twice as high - 61,440 rubles. The reason is that we wrote off exactly two chairs for production. Also released two chairs. We have sold one chair. And direct costs, as we remember, are accepted as products are sold.

Help-calculation "Cost of products".

Production cost". It allows you to display the actual cost of production, both in accounting and in tax accounting.

The printed form of the report is an accounting document. It approves the distribution of production costs by the cost of manufactured products and the cost of services rendered in the month in which the report is generated.

Help-calculation "Calculation".

This report can be opened by the command "REPORTS \ References-calculations \ Calculation". It allows you to display the composition of expenses that formed the actual cost of production, both in accounting and in tax accounting.

The printed form of the report is an accounting document. It approves the composition, quantitative and monetary characteristics of the costs for the production of products and the provision of industrial services in the month of the report.

conclusions

1. In order to competently manage the cost of production, one must have a good understanding of the operation of the information register "Methods for determining direct and indirect production costs in tax accounting."
2. The state of the flag "By direct costing method" is related to accounting and has nothing to do with tax accounting.
3. Do not confuse the definition of direct and indirect costs with the distribution of overhead and general business expenses.

Additional Information

On the issue discussed in the article, ITS subscribers can get acquainted with the articles of 1C methodologists on the website of the Internet version of ITS.

1. How to fill in the register "Methods for determining the direct costs of production in NU" .
2. How to check indirect expenses in income tax return.
3. Write-off of overhead and general business expenses.

To be continued.

Accounting in the program 1C: "Enterprise Accounting 3.0" is based on the correct filling of various directories. One of the most important reference books is the "Cost Items" reference book. It contains information for conducting analytical accounting for, namely: 08; twenty; 23; 25; 26; 28; 29; 44. Each of these accounts has a subconto of the same name:

Only turnovers are reflected on this subconto, there are no balances on the subaccount “Cost Items”.

The correct filling of this directory is especially important, since it participates and influences the correct formation of the financial statements of the enterprise.

Filling out the directory "Cost Items"

To go to the directory, go to the "Directories" menu, then in the "Income and expenses" section, select the "Cost items" link. The directory list form will open.

Initially, at the first launch of the program, even with a clean infobase, the lookup will be filled with default values, or so-called predefined elements. They are marked with an icon. These entries cannot be deleted and are not recommended to be changed, as they are likely to be changed to their original value when the configuration is updated.

Important! In any case, it is not recommended to change anything in any cost item if it has already started accounting. If, nevertheless, such a need arose, you need to repost the documents where transactions were formed with the participation of cost accounts.

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The reference book "Cost Items" is the same for all cost accounts.

To enter a new cost item, click the "Create" button. A form for creating a new directory element will open.

When entering the name of a new article, it is advisable not to split up similar costs, but to group them into one element. This will prevent the directory from "bloating". For example, if the company uses corporate cellular communications, has fixed telephones, IP telephony, you should create one cost item - “Communication services”.

I advise you to plan the cost structure of the enterprise in advance, so that later there is no confusion and you do not have to repeatedly correct and re-transmit documents.

The requisite "Type of expense" is mandatory, and it is important to fill it out correctly, since the tax return for income tax is filled in by items. Accordingly, tax accounting is conducted in the context of expense items.

The attribute "Using by default" shows the purpose of the article and is filled in when it is necessary that it is automatically inserted into the selected document.

I will give an example of filling out the cost item “Write-off of materials”:

The concept of direct and indirect spending and the procedure for this classification are defined in Article 318 of the Tax Code. The Code reserves the right for the payer to individually fix the structure of expenses, which are commonly called “direct”, the article provides only a recommended list of types of expenses that are recommended to be included in them. Costs due to production processes and sales, but not included in direct costs, are classified as indirect. Each firm has the right to classify its expenses and fix the accepted ranking in the accounting policy. However, the result of allocating costs must be financially justified, that is, only those costs that cannot be specifically assigned to any type of goods can be classified as indirect.

In this article, we will consider methods for distributing indirect costs in 1C 8.3 using the example of a comprehensive solution from 1C - 1C: ERP, created taking into account the needs of industries of different sizes and structures.

How to set up the distribution of indirect costs in 1C 8.3

In the ERP program, the classification of expenses is fixed in the directory of expense items individually for each item (and this is a significant difference from 1C: Accounting, where the setting was set in the accounting policy of the company). Their further separation depends on the accounting policy of the company and, as a result, the settings of the expense item, namely, on the method of separation specified in the article.

Write-off for fin. result

It is quite acceptable to attribute indirect (especially when it comes to general business) expenses directly to the cost of sales or write off using the direct costing method. In this article, the type of placement is indicated - “For financial result”.

Figure 1. Write-off of expenses for financial result

This is the simplest option that does not require additional settings: closing the month will automatically lead to the entry of expenses to account 90.

Write-off to the cost of finished products

Since expenses should be included in the cost of finished products (which naturally implies manufacturing companies), in 1C ERP this setting is available only for items that have “For production costs” selected as the redistribution parameter in the accounting. Because the classification is only relevant for tax accounting, the explode option you choose for elastic accounting does not affect the availability of that classification.

Figure 2. Setting up redistribution in registration

After selecting the option “For production costs” for accounting, the option of classifying expenses becomes available in the article on the tab “Regulation and MFP”.

Figure 3. Classification of expenditures for the purposes of determining

Further allocation of costs to the cost price depends on the allocation base, which is formed in the process of reflecting production operations in the system. Fixation of planned and actual material and itemized costs is carried out in the context of stages. The calculation of the cost of finished goods (including indirect costs) is carried out in the same way, on the basis of the completed documents "Stages of production". The following options for calculating production costs are supported:

• The product was released in the period when the cost was recorded. In this case, all accumulated costs for the stages of production at which the release occurred are summed up and redistributed to the released goods in proportion to the cost shares established in the resource specifications.
• The release of goods by the stage of production was not made in the current month, for example, the stage of production to which the indirect costs were posted did not lead to the release of goods. Here, the division of expenses for manufactured goods is carried out individually for each time period (month), taking into account planned data on the consumption of materials and planned data on the release of finished products.

Allocating indirect costs written off to cost

Setting up the posting of indirect costs, with "To production costs" selected, is similar to the allocation of direct costs. This operation is carried out in the work center "Distribution of costs to the cost of production", and the allocation base depends on the setup of the expense item.

Figure 4. Cost sharing workspace

It supports the setting of separation by stages or divisions of production, and, depending on the option chosen, the process is either fully automated, or the user in the workplace must manually fill in the redistribution base (either stages, or divisions, or both).

The actual entry of such expenses into the cost price is carried out during the month-end closing procedure, together with the operation “Distribution of income and expenses by line of business”.

Results

The 1C:ERP system supports a flexible mechanism for setting up cost accounting, including the ranking of expenses associated with the production process. Non-production expenses allocated specifically to account 90 are included in the expenses with the entry option “For financial result” and do not require additional settings.

This article will describe the cost accounting mechanisms implemented in typical configurations of 1C: Enterprise 8 for Ukraine: "Accounting for Ukraine", edition 1.2, "Manufacturing Enterprise Management for Ukraine", edition 1.3 and "Management of a trading enterprise for Ukraine", edition 1.2 (hereinafter referred to as "typical Ukrainian configurations"). The materials of the article are illustrated with examples from the "Accounting for Ukraine" configuration (for the "Production Enterprise Management for Ukraine" and "Trade Enterprise Management for Ukraine" configurations, allowance should be made for differences in interfaces between configurations).

The cost accounting methodology implemented in typical Ukrainian configurations complies with the provisions described in Instruction No. 291:

Sub "єkti small pіdpriєmnitstva and takozh INSHI organіzatsії, dіyalnіst yakih not spryamovana to conduct komertsіynoї dіyalnostі for oblіku vitrat mozhut vikoristovuvati tіlki rahunki Klas 8 іz write-off to the debit rahunku 23" Virobnitstvo "schomіsyachno sum in chastinі chat i virobnichih overhead vitrat (zagalnovirobnichih vitrat ) and up to the debit account 79 "Financial results" in the end of the year, or the amount in part of the administrative fees, the costs of the work, and other operational fees.

Іnshі undertakings of the accounts of this class can win for the purpose of information about the collection of accounts for the elements with a large write-off of the balance of the accounts of the correspondence with the account 23 "Verbnitstvo" and the accounts of the class 9 "Vtrati".

Rahunok 85 is conducted only by these enterprises and organizations, so as not to block the accounts of class 9 "Vitrati diyalnosti", and the balance on the new curve is closed in the end of the year or in correspondence with the debit of rahunka 79 "Financial results".

In typical Ukrainian configurations, the classes of expense accounts used are specified in the accounting policy separately for each organization (Figure 1).

According to the instructions for using the chart of accounts, enterprises, depending on their status, can use accounts of only 8, only 9, or both 8 and 9 classes of accounts to record expenses.

Figure 1 - Register of information "Accounting policy of the organization"

According to P(S)BU-16, operating expenses are grouped by economic elements:

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

Such a classification is provided in the configuration using the "Cost items" directory (props "Cost element"). The "Fixed cost" flag is used to divide costs into variable and fixed costs for the purposes of allocating overhead costs to cost of production and cost of sales. The "Cost Items" directory is shown in Figure 2.

In addition, in the elements of the reference book "Cost Items" accounts of the 8th class are explicitly defined. The value of this attribute is used if the company uses accounts of 8 and 9 classes. In this case, when posting documents, transit entries are automatically generated for accounts of the 8th class. This approach provides the following benefits:

• the user operates in documents with accounts of only class 9;
• postings for 8th and 9th classes of accounts are formed by primary documents, while the 8th class account is selected based on the value of the corresponding attribute of the element of the "Cost items" directory.

Regardless of whether you use accounts of only 8th class, or only 9th class, or 8th and 9th classes, the account of 8th class must be indicated in the requisite "Account of 8th class" of the card "Cost Items".

For the purposes of accounting for expenses taken into account when determining taxable profit, it is necessary to indicate for each expense item the correspondence to the item of the income tax return.

More details will be discussed in the examples.

Example

We will reflect the services rendered to us in drafting contracts, contracts by a law firm.

Accounting for the costs of the company "Dobro" is carried out on accounts of 8 and 9 classes.

The services rendered are recorded in the document “Receipt of goods and services” with the type of document “Purchase, commission”. On the service tab, fill in the tabular part, in the column “Cost account” put down an invoice of class 9, and indicate the invoice of class 8 in the element of the reference book “Cost items” (Figure 3).

When posting a document, transit entries are automatically generated for accounts of class 8 (Figure 4).

Figure 4 - Postings of the document "Receipt of goods and services"

Features of cost accounting in typical Ukrainian configurations

1. When an organization uses cost accounting using only class 8 accounts, if cost accounts (subaccounts) 23, 24 are indicated in the document, the program will automatically generate additional postings through the class 8 account specified in the “Account class 8” attribute of the cost item.

If a class 9 cost account is specified in the document, the program will automatically change the posting debit account to the class 8 account specified in the "Class 8 account" variable of the cost item.

Below is the document " Receipt of goods and services" (Figure 5) and the postings generated by the document (Figure 6) for an organization that uses accounting only for class 8 accounts. When writing off to account 231 under the item of expenses "Legal services" (Account of the 8th class, account 84 is indicated).

Figure 5 - Document "Receipt of goods and services"

• When accounting only for the 9th class of accounts, additional posting for the 8th class of accounts will not be generated, although the 8th class account will be registered in the element of the "Cost Items" directory.
• When moving accumulated costs from account to account (if the following accounts (subaccounts) are indicated in the credit of the transaction: 23, 24, 25, 26, accounts and subaccounts of class 8, accounts and subaccounts of class 9), an additional transaction is not generated regardless of the classes of accounts used expenses. This is due to the fact that for accounts 23-26 all materials and other costs that are included in the cost price have already passed once through the 8th class of accounts when they were written off to production, and for cost accounts of the 8th and 9th classes in credit additional wiring is not required.

  Let's take an example. Write-off of manufactured products for own needs (administrative costs). Cost accounting for the company is carried out on accounts of 8 and 9 classes.

  We fix the document "Write-off of goods" (Figure 7). On the tab "Accounts" we put down the expense account of class 9 (Figure 8). When posting, a posting is generated only for the 9th class of accounts (Figure 9).