Step-by-step accounting of finished products in 1C 8.3

The cost of production is the enterprise's costs for its production and sale, measured in monetary terms (Fig. 1). Without calculation and analysis of costs, it is impossible to make effective management decisions at all levels. Let's look at what types of costs there are and typical accounting entries.

Rice. 1. List of enterprise costs that form the cost.

Cost indicators can be planned and actual. Planned ones are calculated based on planned resource consumption rates. Actual expenses are determined after all expenses have actually been incurred.

Types of cost

Depending on the sequence of formation, the cost is divided:

• operational or technological;
• workshop;
• production;
• complete.

Technological

Technological cost serves to determine comparative economic efficiency when choosing the most effective of several technology upgrade options, and includes costs for all technological operations with the product. It is formed on account 20 without taking into account general shop and production expenses.

Shop

Workshop cost , in addition to technological costs, includes costs for organizing and managing the work of the workshop, which cannot be clearly attributed to a specific type of product. These costs are accumulated in the account and distributed monthly by type of product when calculating their workshop, production and full costs.

Production

Production cost , in addition to the workshop cost, includes the costs of managing the enterprise (general business expenses), which accumulate in the account and are also written off monthly for certain types of products.

Full

In addition to cost, the total cost also includes non-production costs associated with the sale of products.

According to their economic essence, they distinguish between cost, determined by economic elements, or by costing items.

By summing up costs by economic elements, it is impossible to determine the costs of producing a specific product; therefore, costing items are used to determine the cost of individual types of products.

Accounting for services from the contractor

The contractor's accounting directly depends on the type of activity and taxation regime. Most often, companies providing services in order to reduce the tax burden choose special regimes: UTII or simplified tax system. Along with them, OSNO can also be used.

1. Income accounting.

Revenue from services provided is income from ordinary activities. The procedure for its accounting is regulated by clause 5 of PBU 9/99.

Postings from the contractor when selling services will be as follows:

• Dt 62 Kt 90.1 - reflects the sale of services.
• Dt 90.3 Kt 68 - VAT charged.
• Dt 90.2 Kt 20 (23, 25, 26, 43) - the cost of services provided is written off.
• Dt 50 (51) Kt 62 - services paid for by the customer.

1. Cost accounting.

Cost accounting for companies engaged in the provision of services has its own specifics, since it depends on the specific type of activity. If a company is engaged in the provision of services that do not require material investments (for example, information, auditing or the like), then all costs are collected in the debit of account 20 “Production expenses” (clause 5 of PBU 10/99).

Consider, for example, training services. The main costs are salaries of employees, calculation of taxes and contributions, depreciation, etc. That is, to provide these services, the organization does not spend material assets on the production of any objects. At the end of the month, its costs are written off to the cost of sales by posting Dt 90.2 Kt 20.

If the company provides services and at the same time produces some material assets, then cost accounting is organized using accounts 20 “Production expenses”, 26 “General expenses” to account for management costs, and, if necessary, the 25th account “General production expenses” is used. expenses". Produced objects are accounted for on account 43 “Finished products”.

Example

Modern LLC provides outdoor advertising services. Assorted LLC ordered a banner for the store. The amount under the contract was 38,335 rubles. (including VAT RUB 5,847.71).

Postings in the accounting of Modern LLC:

• Dt 51 Kt 62 — 38,335 rub. — payment was received from Assorti LLC.
• Dt 62 Kt 90.1 — 38,335 rub. — sales of services are reflected.
• Dt 90.3 Kt 68 - 5,847.71 rub. — VAT is allocated.

Materials in the amount of 17,342 rubles were spent on the production of the banner. (excluding VAT). The remuneration of employees amounted to 8,500 rubles, contributions from the payroll - 2,805 rubles.

Postings:

• Dt 20 Kt 10 - 17,432 rub. — materials for making the banner were written off;
• Dt 20 Kt 70 - 8,500 rub. — wages accrued to employees;
• Dt 20 Kt 69 - 2,805 rub. — contributions from the payroll are calculated.

According to the accounting policy, Modern LLC keeps records of finished products at actual cost.

• Dt 43 Kt 20 - 28,737 rub. (17,432 + 8,500 + 2,805) - the banner was made at the actual cost.
• Dt 90.2 Kt 43 - 28,737 rub. — the cost of services is written off.

Do you want to know what risks the contractor may have when concluding a contract for the provision of paid services? Sign up for a free trial access to the ConsultantPlus system and proceed to the Guide to Contractual Work.

Postings for the release of finished products

The output of finished products can be accounted for by the accounting department at actual or standard cost. In the first case, the write-off goes directly to account 43. When using account 40, two entries are made:

Accounting for the release of finished products at planned cost. Accounting entries

Let's consider accounting for the output of finished products at planned cost using account 40 “Output of products, work, which has two subaccounts: 43.1 “Finished products at planned cost”; 43.2 “Deviations of the planned cost of finished products from the actual cost.”

Let's look at the topic using an example:

At an enterprise that produces a large range of finished products, the following situation has arisen:

The balance of finished products in storage areas at the beginning of the reporting period, calculated in the amounts of the planned cost, is 3,000,000 rubles (debit balance of account 43.1 at the beginning of the reporting period)

The deviation of the planned cost from the actual cost in terms of the balance of finished products at the beginning of the reporting period is 100,000 rubles (debit balance of account 43.2 at the beginning of the period). This deviation value indicates an overexpenditure of actual production relative to planned indicators.

The output of finished products, calculated in the planned cost, is 12,000,000 rubles for the reporting period (credit turnover of account 40 for the reporting period)

The planned cost of products sold for the reporting period is 13,000,000 rubles (credit turnover of account 43.1 in correspondence with account 90.2 “Cost of sales”).

According to production data, the actual cost of manufactured products for the reporting period is 11,500,000 (debit turnover of account 40 for the reporting period).

The deviation of the planned cost from the actual cost for the reporting period is: 11,500,000 – 12,000,000 = -500,000 rubles (credit balance of account 40 after reflecting the actual cost). This deviation indicates savings in production costs.

Let's calculate the deviation coefficient, which determines the amount of deviation per ruble of the planned cost of balances and finished products.

K (deviations) = (SN 43.2+SC 40)/(SND 43.1+KO 40).

• CH 43.2 – account balance 43.2 at the beginning of the reporting period;
• SK 40 – account balance 40 after the actual cost of manufactured products is reflected in the accounting;
• SND 43.1 – debit balance of account 43.1 at the beginning of the reporting period;
• KO 40 – credit turnover of account 40 for the reporting period.

Thus:

K (deviations) = (100,000 + (-500,000) )/ (3,000,000 + 12,000,000) = -0.027.

Let's calculate the amount of deviation attributable to sold products, i.e. the amount of deviation that should be reflected in account 90.2. Based on the calculations carried out, per ruble of planned cost of finished products there are 0.027 rubles of deviations. The minus sign indicates savings in actual production costs relative to planned costs.

B (deviations) = C (realizations) * K (deviations).

• C (sales) – planned cost of products sold for the reporting period
• K (deviations) – deviation coefficient.

Thus:

B (deviations) = 13,000,000 * -0.027 = -351,000 rubles. The minus sign means savings (account credit balance 43.2 after closing account 40).

The actual cost of products sold during the reporting period is:

13,000,000 rubles – 351,000 rubles = 12,649,000 rubles.

The amount of deviation attributable to the balance of finished products at the end of the reporting period is:

400,000 – 351,000 = 69,000 rubles. This amount is the credit balance of account 43.2 at the end of the reporting period after reflecting all of the above transactions.

The actual cost of finished products at the end of the reporting period at storage locations will be:

3,000,000 + 12,000,000 – 13,000,000 – 69,000 = 1,931,000 rubles.

Below are accounting entries that reflect this situation.

List of accounts involved in accounting entries:

How to reflect the sale of finished products in transactions

When accounting without using an account, the actual cost of production is written off to account 90.02. If an account is used to account for finished products at their standard cost, then another entry is made to correct deviations of the actual cost from the planned one.

Methods of accounting for finished products: standard (planned) and actual cost

Finished products are products, products, semi-finished products that have been fully processed in the production cycle and meet established standards, accepted into the warehouse or sold to the buyer immediately after release. Finished products are accounted for in physical and value terms.

A distinction is made between gross output, that is, the entire volume of output for the month, and sold output - the difference between gross output, unfinished output and warehouse balances.

Its accounting is possible in three ways (PBU 5/01 dated 06/09/2001):

• At production cost - only direct costs are included (direct costing method).
• At actual cost - includes the totality of all costs for the accounting period (month). The issue is reflected in the debit of the account. 43.
• According to the standard (accounting) cost - in this case, deviations of the planned cost from the actual cost for the accounting period are determined, possibly for each product item. The need to keep records at standard cost is due to the fact that at the time of issue the actual cost is most often unknown (salaries and contributions, depreciation, etc. are not accrued). To calculate and reflect deviations in cost, account 40 is used, although it is possible to take into account deviations by creating separate sub-accounts for account 43 (without using account 40):

The release of finished products and their transfer to the warehouse is documented with an invoice, a certificate of production (processing).