Profitability of any economic entityactivity depends on the correctness of the reflection and recording of costs. Their optimization, control, distribution affect the cost of goods (services), reduce the risk of sanctions of the tax authorities. At the initial stage of activity, each company plans and creates a list of costs necessary for the implementation of production processes. An important aspect reflected in the accounting policy is the methods of distribution of general production and general economic expenses.
Price policy of the company istaking into account the market situation with regard to a certain type of goods, services or works, while the regulation of value occurs at the expense of the amount of investment being invested or the redistribution of commercial expenses. Production costs are a constant value, which consists of indicators of actual costs. The selling price (works, services, goods) includes prime cost, commercial expenses and profit amount.
Each organization in the accounting policy formsregulations governing the recording of expenses, methods for their distribution and cancellation. Accounting normative acts (Tax Code, PBU) recommended the list and classification of costs related to cost. The rate of expenditure of each article is established by the internal documents of the enterprise. The costs are systematized according to different criteria: by economic content, by the time of occurrence, by composition, by the method of inclusion in the cost price, etc. To form the calculation, all expenses are divided into indirect and direct. The principle of inclusion in the cost price depends on the number of types of products or services provided by the company. Methods for the allocation of direct costs (wages, raw materials, depreciation of basic equipment) and indirect (ODA and OHR) are determined in accordance with the regulatory documents and internal regulations of the company. In more detail, it is necessary to dwell on general economic and general production costs, which are included in the cost of distribution.
With a branched production structure,aimed at the production of several units of products (services, works), the company incurs additional costs, not directly related to the main activity. At the same time, accounting of expenses of this type should be kept and included in the cost price. The structure of the ODA is as follows:
- amortization, repair, operation of equipment, machines, intangible assets of production purpose;
- maintenance, modernization of shop premises;
- deductions to funds (FSS, FIU) and salaries of personnel servicing the production process;
- utility costs (electricity, heat, water, gas);
- other expenses directly related toproduction process and its management (write-off of used inventory, IBE, travel expenses, lease of premises, services of outside organizations, provision of safe working conditions, maintenance of auxiliary units: laboratories, services, departments, leasing payments). Production costs are the costs associated with the management process of the main, servicing and support units, they are included in the cost of production as general production costs.
Methods for the distribution of general production andgeneral economic expenses are based on the aggregate value of these indicators accumulated during the reporting period. To summarize the information on ODA in the chart of accounts, a cumulative register No. 25 is provided. Its characteristic: active, collectively distributive, does not have a balance at the beginning of the month and the end (unless otherwise stipulated by the accounting policy), analytical accounting is conducted by units (shops, departments) or types of products. During a certain period, in the debit of account 25, information on actually incurred expenses is accumulated. Typical correspondence can include the following operations.
The amount of general production expenses can besignificantly increase the cost of products, manufactured works, services provided. At large industrial enterprises of ODA it is planned and introduced the concept of "consumption rate", deviations of this indicator are carefully studied by the analytical department. In organizations engaged in the creation of one type of product, the methods for distributing general production and general economic expenses are not developed, the sum of all costs is fully included in the cost price. The presence of several production processes implies the need to include all cost elements in the calculation of each of them. The distribution of general production costs can occur in several ways:
In any case, the methods for allocating indirect costs should be fixed in the accounting policy of the enterprise and not contradict the normative acts (PBU 10/99).
Administrative costs area weighty value in the cost of goods, works, products, services. General economic expenses are the sum reflection of administrative costs, they include:
- maintenance and maintenance of buildings, non-production buildings (offices, administrative areas), lease payments;
- deductions to social funds and labor remuneration for management personnel;
- communication and Internet services, security, postal, consulting, audit costs;
- depreciation charges for non-production objects;
- advertising (if these costs are not related to commercial);
- Chancery, utility payments, information services;
- costs for training personnel and compliance with the rules of industrial safety;
- other similar costs.
The content of the administrative apparatus is necessaryfor the implementation of production processes and the further sale of products, but the high proportion of this type of expenditure requires constant accounting and control. For large organizations, the use of the standard method of accrual of OCR is unacceptable, since many types of administrative spending are of a variable nature or, at a one-time payment, are transferred to the cost of production in stages, over a certain period.
Account # 26 is designed to collect information aboutmanagement costs of the company. Its characteristic: active, synthetic, collective-distributive. It closes monthly on accounts 20, 46,23, 29, 90, 97, depending on which methods of distribution of general production and general economic expenses are accepted by the internal regulatory documents of the enterprise. Analytical accounting can be conducted in the context of departments (divisions) or types of products (produced works, services provided). Typical operations on the account:
Direct costs of cash (50, 52, 51) asrule is not included in the composition of the OCR. An exception may be the accrual of interest on loans and borrowings, and this method of accrual must be prescribed in the accounting policy of the enterprise.
All general economic expenses are collected inas a debit turnover of the account. 26. At the closing of the period, they are written off to the main, servicing or auxiliary production, may be included in the value of the goods to be sold, treated as future expenses, or partially directed at the enterprise's loss. In accounting, this process is reflected in the records:
General economic expenses in most casesare written off analogously to general production, i.e., in proportion to the chosen base. If this type of costs is of a long-term nature, then it is more appropriate to attribute them to future periods. The write-off will occur in certain parts that are attributed to the prime cost. Conditionally variable general economic expenses can be attributed to the financial result or included in the price of the produced goods (in trade enterprises or rendering services). The method of distribution is regulated by internal documents.
At present, the accounting of general production andgeneral economic costs are maintained in the accounting bases and programs of group 1C. Methods for allocating indirect costs are regulated by special settings. When calculating the cost of ODA and OXF, it is necessary to put the check boxes in the "production" tab in front of the approved database. If you write off future expenses, you must set a time limit and an amount. To include costs in the financial result, fill in the appropriate tab. When the "period-end" function is started, the general and general economic expenses accumulated on the 25th and 26th registers are automatically written off to the debit of these accounts. This process forms the cost of the finished product.
