Legislation defines the costs thatcan be associated with the release of various types of products, the provision of a number of services and the performance of several types of work. This is an indirect cost. They are included in the cost of one or another type of product, work or service in the order defined by the accounting policy of the organization. These costs are previously accumulated in separate accounting accounts of the account and are written off after the expiration of the reporting period. There are two groups of indirect costs - general production and general economic. Accounts 25 and 26 correspond to them.
General economic expenses are costs thatcarries the enterprise to perform the function of servicing and managing its units related to both main and auxiliary production. In accounting, these amounts are accumulated on account 26, which allows you to monitor and keep current records of compliance with the cost estimates. General business expenses include:
- expenses for remuneration of the administration and management personnel;
- deductions sent to the social protection fund;
- business trips and expenses for traveling on the necessary official matters;
- expenses for postal and telegraphic transfers;
- expenses for office supplies;
- printing services;
- deductions for the restoration of fixed assets related to the general economic group;
- the costs incurred to implement occupational safety and health measures;
- expenses for the payment of holidays, which are put to young specialists before the beginning of labor activity;
- expenses incurred when the number of employees in the organization is reduced;
- payment of information, as well as consulting services;
- expenses for audit;
- unproductive expenses;
- taxes and compulsory fees.
General business expenses include the following cost items:
- material;
- remuneration for work;
- deductions for social needs;
- deductions (depreciation) for the restoration of fixed assets;
- services provided by auxiliary industries;
- tax payments, as well as fees;
- expenses of other nature;
- unproductive expenses.
Each type of costs from the abovethe nomenclature can be divided into subgroups. These include general economic expenses associated with the repair and maintenance of buildings and structures, as well as equipment that do not directly participate in the production of goods, services and work. Separately, the costs incurred by the enterprise for the maintenance of the administrative apparatus and maintenance personnel can be allocated, and so on. The nomenclature of articles that are included in general economic expenses for this particular organization is established in standard industry instructions. These normative documents reflect the methodology for planning, calculating and accounting for the cost of production and are approved by the relevant ministries and departments.
General economic expenses in analytical accountingare divided into groups contained in the nomenclature. Synthetic data are accounted for by the accountant on account 26, which does not provide for the existence of sub-accounts. The costs incurred by the organization for general economic expenses are reflected in the debit. Corresponding with this account can be 02 and 10, 69 and 70, 71 and 76 and others. Specific amounts and postings take into account the amount and type of expenses incurred. The write-off is made for the loan in full of the costs incurred. At the beginning of the next reporting period, there is no account balance.
