Universal statement (report) for rouz (managerial and regulated accounting). StavAnalit

When using the configurations "Complex Automation" 1.1 and "Manufacturing Enterprise Management" 1.3 in the mode of advanced cost accounting analytics (RAUZ), real accounting for a number of areas (inventories in warehouses, materials in operation, costs, etc.) is maintained in special registers - Cost Accounting and Cost AccountingRegl (for regulated accounting).

To display data from these registers, the technology developer has created standard reports - “Inventory Accounting Statement” and “Cost Accounting Statement”. The detail of the RAUZ register for regulated accounting is usually more detailed than reports on the accounting register (balance sheets, etc.) can provide, therefore, in some cases it is preferable to use the above-mentioned reports on RAUZ. And for management accounting, these reports are generally the only way to view any data.

Using these reports, it is convenient to both obtain top-level analytical data and conduct technical audits and control activities that allow you to identify and correct user errors.

At the same time, according to the author, the interface for setting up these reports is extremely inconvenient for the end user, the behavior and automatic saving of settings is not obvious, private transcripts (opened by mouse click) work only for the selected column, and also do not have an “Update” button.

To some extent, this is typical for all reports that were made on the “engine” that originally came from ZUP 2.5 (with the right panel of quick settings), but the above mentioned especially distinguished themselves (IMHO).

In addition, in a number of cases, there is an incorrect calculation of subtotals and final balance when decoding using the registrar.

To eliminate these shortcomings and obtain a convenient analytical and technical tool, the author has developed universal statements - for management and regulated accounting. The easy-to-use “Universal Metadata Report” is used as a basis.

The reports support a standard mechanism for storing settings (via the SavedSettings directory), are sensitive to all properties and categories of involved objects, and also have a calming green color, which is very important for implementers and users working with RAUSE. The author believes that the problem with incorrect decryption of balances from the registrar was resolved, although time will tell. Please let me know if you find it.

In addition to the already mentioned “Statement of Inventory Accounting” and “Statement of Cost Accounting”, the proposed reports can to some extent replace and supplement the reports “Statement of Cost of Materials in Operation”, “Statement of Materials in Operation”, “Product Output” and services."

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.

The result of the production process depends on cost items; the accounting department processes all primary documentation to formulate the cost of production, ensures control and movement of production assets in workshops and warehouses. The main synthetic production register is account 20 “Main production”.

Turnover of documents on account 20

The receipt of consumables into production is recorded by internal documents:

• Request for release of material assets;
• Invoices.

When calculating wages for production workers, a payroll sheet is drawn up.

Tax calculations are accompanied by reporting registers. At the end of the production cycle, all production costs are consolidated into a cost summary sheet, which shows the detailed inclusion of costs in the production cycle.

Registers of the summary statement for account 20

For completeness of accounting, turnover sheets are used, which indicate the opening balance, turnover for the period and the ending balance. The turnover sheet for account 20 indicates the use of costly items in production. Below is an example of such a statement.

Romashka LLC produces children's clothes for sale. The analysis of account 20 is reflected in the balance sheet:

From the statement we see that the cost of production includes an amount of expenses equal to 238,367.84 rubles.

It is important to take into account that the list of cost items must be fixed in the accounting policy of the enterprise so that all accountants know the distribution of expenses by cost item and form them correctly.

For a detailed analytical analysis, you can use a detailed production cost accounting sheet, which shows the production process by date with corresponding accounts.

The relationship between accounts is a synthetic analysis, which shows which accounts correspond to account 20. This analysis is based on the following entries:

• Dt20 Kt02 – depreciation of production equipment has been accrued;
• Dt20 Kt10.71 – material assets were used;
• Dt20 Kt60 – utility costs accrued;
• Dt20 Kt69 – insurance contributions to the Pension Fund, FFOMS, Social Insurance Fund have been accrued;
• Dt20 Kt70 – wages accrued to production workers.

At the end of each month, account 20 is closed, corresponding with account 90 with the following posting:

Dt90 Kt 20 – 244,567.99 rub. – production expenses are written off.

Final account balance 20, after the month close should be zero, but with work in progress, the ending balance will be numerical.

Functions of Production Cost Sheet

Correct distribution of costs allows you to:

• Reliable reflection of production costs;
• Calculation of the actual cost of production;
• Analysis of the rational use of material assets;
• Determining the real price of products;
• Based on the analysis, make production and management decisions.

The debit balance of account 20 reflects direct costs of manufactured products, auxiliary and indirect costs, losses from defects. He corresponds with account. 23, 25, 26, 28.

The credit balance of account 20 reflects the actual cost of the production process of the product. Amounts are written off from account 20 to Dt account. 40,43,90.

The main criterion for accounting and economic management accounting is production costs for manufactured products.

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.

Documentation of production costs is 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 serve as the information base for budget planning, analysis of deviations and development of measures to improve the efficiency of production and financial activities.