Cost rationing in 1c erp. Using Standard Analytics for Cost Accounting

The leading solution for automating production processes and costing. And if in terms of the production management subsystem there is an obvious gap with the previous flagship solution 1C:UPP, then in terms of cost calculation the product poses many questions for the implementer. You can see the classification of costs in the 1C:ERP program in Figure 1.

Let's figure out how to use the 1C:ERP functionality for companies that have a complex cost accounting scheme, but do not maintain operational accounting of production.

A striking example is generating companies.

Incoming business restrictions

Figure 1 - Classification of costs in 1C:ERP

For primary accounting costs main criterion product quality - the presence of as many possible analytics as possible. The more the customer’s analysts take into account the program settings without involving a programmer, the higher the quality of the product. 1C:ERP in this context evokes mixed feelings: on the one hand, there are many analysts, on the other, the use of some of them is limited. We invite you to consider each of them in more detail.

If, as a rule, no difficulties arise with the use of the first four analytics, then the options for using the remaining three are not so obvious. Let's take a closer look at examples

Example No. 1

The customer is a motor transport company with several hundred fixed assets on its balance sheet. It is vital for the customer to take into account the repair costs for each object. You need to be able to specify a specific fixed asset when reflecting costs, so that you can then analyze the generalized information in reports.

Solution

Example No. 2

The customer is a motor transport company. The customer's business is transportation, loading and unloading of various cargoes. The financial service of the enterprise calculates the cost of each service provided, while depreciation costs are allocated only to transportation services.

Solutions options

Example No. 3

The customer is a metal structures manufacturing plant. In Workshop No. 1 there are 7 band saw machines. When calculating the cost of products produced in this workshop, you need to:

• The costs of depreciation of band saw machines are included in the calculation item “Production costs”.
• The costs of depreciation of the workshop building are included in the calculation item “General production expenses”.

It is necessary financial service to analyze the cost structure by costing items.

Solution

Example No. 4

The conditions of Example No. 3 are repeated, but the customer adds 2 requirements - not to duplicate expense items and indicate the costing item in the primary cost accounting documents.

Solution

Example No. 5

A difficult case. The customer is a metal structures manufacturing plant. The customer needs to use several analytics for the initial reflection and distribution of costs: “Site”, “Products”, “Calculation Item”, “Counterparty”. Additional requirements:

• Prohibition on duplication of expense items.
• Prohibition on the creation of technical units (i.e. units not included in organizational structure enterprises).
• The “Counterparty” and “Product” analytics are used only for the expense item “Transportation and procurement costs”; the “Site” and “Calculation Item” analytics are used for all expense items.

Solution

Do you have any questions? Contact a specialist

System integration. Consulting

", November 2017

Both beginners and experienced users have questions about closing 20, 23, 25, 26 accounts. Using the example of the program “1C: Enterprise Accounting 8”, ed. 3.0, let’s look at what settings need to be made so that cost accounts are closed correctly every month.

Setting up accounting policies

The accounting policy of the organization is created in the program annually, and reference books are also filled out with it: methods for determining indirect costs and a list of direct expenses.

The screenshot shows that there are two checkboxes available:

« Output" - should be owned by those organizations engaged in production.

« Carrying out work and providing services to customers» – should be used by organizations that specialize in providing production services.

If none of these settings are selected, then it is understood that the program is run by a trading organization - “bought and sold” - nothing will be produced and no services will be provided, therefore, the account will not be used at all in the activities of such an organization.

Recommendations for correcting errors that occur when closing a month

A very common situation is that the closing of the month was successful, the program did not produce any errors, but when forming balance sheet the user notices that on January 20 the account was closed to the account on August 90 or was not closed at all. You need to do the following:

look at the wiring in regulatory operation“Closing accounts: 20, 23, 25, 26” on which account the account was closed /. If it closed on August 90, then you need to check the list of direct expenses; perhaps there are not enough entries here;

according to the report “Analysis of sub-conto: item group, analyze for which item group and cost item the account was not fully/partially closed / to account 90.02. If the direct expense accounts are not closed at the cost of production, this may mean that there is work in progress in the program, there are not enough entries in the list of direct expenses, or there is no revenue for this item group.

After checking the documents and making changes to them, you must close the month again.

It also happens that the program produces errors indicating where the problem is and what needs to be done to correct these errors. Everything is simple here, you should read all the information that the program provided, correct errors following the recommendations, and close the month again.

In conclusion, let us once again draw attention to the fact that the organization’s accounting policy is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct expenses is key, precisely due to the presence of entries in it, the program “1C: Accounting 8”, ed. 3.0, determines what to write off as indirect expenses when closing the month, and what to direct expenses.

Using an application solution, you can reflect material, labor and financial expenses. By estimating expenses in monetary terms, it is possible to analyze the consumption of various resources by area of ​​activity.

The application solution offers the following capabilities:

• take into account and distribute item costs,
• register and distribute itemized expenses,
• write off production costs without production orders,
• create assets and liabilities,
• calculate the cost of production of goods,
• take into account other expenses and income,
• distribute expenses to financial results.

The user registers and distributes costs that form:

• Cost of manufactured products- expenses include the cost of goods produced (work performed),
• Cost of current assets- is formed full cost acquisition and possession of commodity and material resources,
• Price non-current assets - the cost of future fixed assets is formed and intangible assets, expenses for capital construction and R&D are taken into account,
• Financial results- accounting objects in this case are the direction of the organization’s activities (including for the purpose of generating the organization’s profits and losses), centers of responsibility in the form of divisions.

Based on the economic interpretation, the company’s expenses are divided into groups with different distribution orders:

• Nomenclature costs- direct expenses are reflected production activities with quantitative measurement,
• Itemized expenses- direct and indirect costs are taken into account in total terms,
• Formation of assets and liabilities- transactions related to the formation of assets or registration of liabilities are reflected, the management of which is carried out, as a rule, manually or the very fact of registration of which is determined by accounting requirements.

Distribution of item costs

All item costs are accounted for as direct production costs in departments as part of work in progress.

Item costs are formed by reflecting:

• Transfer of materials to production,
• Returns from production
• Receipt of products and services,
• Transfer of products between enterprises,
• Production of products and performance of work.

Distribute nomenclature costs according to volumetric (quantitative) indicators in natural units of measurement.

Possible options for distributing item costs: according to rules, according to expense items, according to output. They are carried out according to the selected cost distribution rule.

To distribute item costs according to rules, you can choose from various options for creating cost distribution bases (quantity and weight of specified materials, planned cost of goods, etc.).

Item costs are distributed in the document Distribution of materials and work, which allows you to check the composition of the distribution base formed according to the selected rule.

Distribution of itemized costs

Itemized expenses are used in accounting for costs that are distributed only in total terms.

To reflect itemized costs, companies use a single expense item mechanism.

The various options provided for the distribution of itemized costs determine the economic meaning of using expenses that are registered under one of the following items:

• cost of goods,
• area of ​​activity,
• Future expenses,
• production costs,
• fixed assets.

Each option for the distribution of itemized expenses has its own distribution order.

Allocation of costs to production costs

Expense items with distribution option For the cost of goods increase the cost material assets for the amount of additional expenses.

Additional expenses can be distributed according to one of the following rules:

• Proportional to quantity- the distribution base is determined by the quantity of the selected item,
• Proportional to cost- the distribution base is determined by the cost of the selected item.

The amount of expenses for material assets outside the production process is formed in the context various types cost analyst:

• Stock- the amount of expenses is formed according to the selected rule and distributed to all items that are located in a specific storage location (warehouse),
• Nomenclature- the amount of expenses increases the cost of the balances of a specific item;
• Receipt of goods and services- the amount of expenses increases the cost of the remaining items that are capitalized according to the selected documents Receipt of goods and services,
• Order to suppliers, Movement of products, Transfer of products between enterprises, Order for movement- the amount of expenses increases the cost of item balances, which are indicated in documents of the corresponding type.

Cost Allocation to Manufacturing Expenses

Implemented the ability to generate production costs attributable to the cost of manufactured products - distribution option For production costs.

The amount of production costs can be formed in the context of various types of cost analytics ( Subdivision, Object of operation, other expenses).

You can distribute production costs by department and by product release.

If costs are distributed among production departments, then indicate a list of departments that will participate in the distribution of expenses for a specific expense item.

The diagram illustrates the procedure for choosing a distribution rule:

Cost distribution rules are set within the selected distribution method.

Production costs are included in the cost of manufactured goods according to the specified costing item.

Costing items are used in the formation of the cost of manufactured products; they determine the nature of the expenses that are included in the cost of production.

Document Distribution of expenses for the cost of goods and services designed to allocate costs to manufacturing expenses; it reflects the amounts subject to distribution of costs, it allows you to select one of the rules according to which expenses will be distributed on the cost of goods:

• Proportional to the quantity,
• Proportional to the sum,
• Proportional to weight,
• Proportional to volume.

Distribution of expenses by areas of activity

Expense items with distribution On areas of activity provide registration general business expenses, the economic or financial content of which is determined by the method of distribution of income and expenses among areas of activity.

The distribution of expenses among areas of activity is carried out according to the following rules:

• Proportional to the coefficient,
• Proportional to income,
• Proportional to gross profit,
• Proportional to expenses.

Amounts of costs for areas of activity are formed in the context of various types of cost analytics:

• Subdivision- costs associated with the activities of a specific unit are formed,
• Area of ​​activity- direct impact on the financial result of the company in a specific area of ​​activity;
• Customer complaint- assessment of the cost of eliminating received claims,
• Customer order- formation of the full cost of order fulfillment, determination of the local financial result for the order,
• Object of operation- control over costs ensuring the use, maintenance, repair of operating facilities (equipment, buildings, etc.).

A two-dimensional analytical view of costs is provided due to the simultaneous selection of analytics types and distribution method.

Let’s say a cost item specifies the type of analytics Customer complaint and the method of distribution to the area of ​​activity Warranty repair. User creates total cost costs for warranty repairs with details of the cost of eliminating all received claims.

The distribution of income and expenses by area of ​​activity is reflected in the document Distribution of income and expenses by areas of activity.

Allocations to deferred expenses

Thanks to application solution You can take into account costs, the inclusion of which in the cost price is deferred in time (planned in the future).

Amounts of deferred costs arise in the context of various types of cost analytics ( Organization,Stock,Area of ​​activity,Nomenclature etc.).

This distribution option corresponds to an expense write-off item, according to which deferred expenses are transferred to cost accounting objects that are directly involved in the formation of the cost of goods. Typically this is an expense item with a distribution option On areas of activity.

The distribution of costs to deferred expenses is carried out in the document Distribution of deferred expenses. Distribute the amount of costs over the specified number of periods.

Formation of the value of non-current assets

Thanks to the distribution of costs to non-current assets, expenses associated with the formation of the value of non-current assets are reflected.

The amount of costs for non-current assets in the context of various types of cost analytics:

• Fixed assets,
• Performance capital construction (objects of operation),
• Intangible assets (IMA),
• Carrying out research and development work (R&D).

Formation of assets and liabilities

To reflect other transactions in the balance sheet, the application solution supports the ability to form assets and liabilities. The formation of assets and liabilities is carried out when reflecting such transactions as:

• Tax transfer,
• Other expenses
• Other receipts.

Process other transactions within standard documents, indicating the items of assets and liabilities.

The figure illustrates an example of the formation of a passive.

Cost of production

It is necessary to calculate the cost in order to form the financial result of the company.

Fixing the purpose of using resources is possible after completing the stages of the production process where they were irrevocably processed. Based on data from already completed economic output operations, an economic interpretation of the use of resources is given, determining the costing item.

The full production cost of goods and work is formed in the context of costing items.

For each calculation item, there is a certain type of cost, which is based on a generally accepted grouping (see Chapter 25 of the Tax Code of the Russian Federation): Material, Labor, Depreciation, etc.

Product cost is an important indicator of a company's production and economic activities. Costs need to be calculated for the purpose of:

• determine the profitability of production and individual species goods,
• identify reserves for reducing the cost of goods,
• form pricing company policy,
• calculate economic efficiency introduced innovations,
• make informed decisions on adjusting the composition of manufactured products.

Calculate cost based on data operational accounting. The user can calculate the cost using one of the following methods:

-Advance paynemt- it is used trade organizations to determine the estimated cost of purchased material assets in a specific period of time. Calculated using the weighted average method. The data obtained is used to calculate the company's gross profit, provided that the sales plan is completed. To pre-calculate the cost, set up a routine task. As a result, the calculation is completed relatively quickly.

-Actual calculation- used based on the results of the monthly reporting period with a full calculation of the cost of batches of movement of item costs. With this cost calculation, you can choose a method for determining the cost of writing off material assets:

• Monthly average- the cost of writing off products is determined by the average price for reporting period(weighted average score),
• FIFO(weighted average)- the cost of write-off according to FIFO is determined for batches of retired goods,
• FIFO(rolling estimate)- the cost of writing off products according to FIFO is determined within the framework of full batch accounting.

The actual cost calculation is performed at the workplace Closing the month, it allows you to reflect all transactions of closing the reporting period.

Decoding of cost data for a certain period is carried out using a report Cost of goods.

Accounting for other expenses and income

The user records other company expenses, additional product costs, deferred expenses, which are directly attributable to the financial result of the organization.

The amount of costs generated as a result of the organization’s activities arises as a result of reflection:

• Operations for the receipt of goods and services,
• Transactions for the receipt of services and other assets,
• Operations for the purchase of inventory items, monetary documents, other intangible assets and non-current assets,
• Operations for writing off non-cash DS,
• Operations for issuing cash DS, etc.

You can record other income and expenses that are not related to the sale of products and services for core activities (dividends, interest on deposits, etc.).

When accounting for other expenses and income, the following transactions are reflected:

• Registration of expenses- reflection of arbitrary costs for the selected expense item,
• Income registration- reflection of arbitrary income for the selected income item,
• Write-off of expenses- expenses that were previously generated at a specific department according to the expense item specified in the document are written off,
• Income reversal,
• Reversal of expenses.

Reflecting any type of transaction, the amounts of management, accounting and tax accounting do not have to be filled out, so you can reflect the movement in only one of the areas of accounting.

Separate accounting of financial results

Thanks to the application solution, they generate financial results from the sale of products and works separately for orders, transactions, divisions or managers, suppliers, groups financial accounting goods.

For each segregation object, you can generate a complete financial result (cost, revenue, profit, profitability).

Managerial balance

Thanks to the management balance sheet, assets and liabilities are managed and the direction of use is controlled financial resources, includes financial accounting data for products, mutual settlements with customers and suppliers, cash and non-cash DS balances, other assets and liabilities.

Management balance sheet data is generated both for the company as a whole and for each individual organization. Each section of the balance sheet can be deciphered into a document that reflects individual business transactions. Information about balance imbalances can be displayed separately, this will help identify possible accounting errors.

A comprehensive analysis of all company income and expenses by item is performed based on the report Income and expenses.

Previous

The concept of direct and indirect expenditure 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 usually called “direct”; the article provides only a recommended list of types of expenses that are recommended to be included in them. Costs arising from production processes and sales, but not included in direct costs, are classified as indirect. Each company has the right to classify its expenses and record the adopted ranking in its accounting policies. However, the result of allocating expenses must be financially justified, that is, only those that cannot be attributed specifically to any type of goods can be classified as indirect.

In this article we will look at methods for distributing indirect costs in 1C 8.3 using the example comprehensive solution company 1C – 1C:ERP, created taking into account the needs of production facilities 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 settings were set in the company’s accounting policy). Their further separation depends on accounting policy company and, as a consequence, the settings of the expense item, namely, the posting method specified in the article.

Write-off to fin. result

It is quite acceptable to attribute indirect ones (especially when we're talking about about general business expenses) expenses directly to the cost of sales or write off using the direct costing method. The article indicates the type of placement – ​​“For financial results”.

Figure 1. Write-off of expenses for financial results

This is the simplest option that does not require additional settings: Closing the month will automatically result in expenses being entered into account 90.

Write-off to the cost of finished products

Since expenses must be included in the cost of finished products (which naturally means manufacturing companies), in 1C ERP this setting is available only for items that have “For production costs” selected as a redistribution parameter in accounting. Since classification only matters tax accounting, the diversity option chosen for elasticity does not affect the availability of this classification.

Figure 2. Setting up redistribution in accounting

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

Figure 3. Classification of expenses for definition purposes

Further allocation of costs to cost depends on the allocation base, which is formed during the reflection process production operations in system. Fixation of planned and actual material and itemized costs is carried out in the context of stages. Calculation of the cost of finished goods (including indirect expenses) is carried out in the same way, on the basis of executed documents “Stages of Production”. The following manufacturing cost calculation options are supported:

• The product was produced during the period in which the cost was recorded. In this case, all accumulated costs for the production stages at which the release occurred are summed up and redistributed to the manufactured goods in proportion to the cost shares established in the resource specifications.
• The release of goods for the production stage was not carried out in the current month, for example, the production stage to which indirect expenses were allocated did not lead to the release of goods. Here, the division of expenses into 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.

Posting of indirect expenses written off to cost

Setting up the distribution of indirect expenses, with “For production costs” selected, is similar to the distribution of direct expenses. This operation is carried out in the “Distribution of expenses for product cost” work place, and the redistribution base depends on the setting of the expense item.

Figure 4. Workplace on distribution of expenses

It supports setting up distribution by stages or divisions of production, and, depending on the selected option, the process is either fully automated, or the user at the workplace must manually fill out 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 areas of activity.”

Results

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

This article is devoted to the issue of accounting and distribution of additional costs upon receipt (purchase) of goods.

Additional expenses distributed to the receipt document: costs for delivery of goods

In accordance with PBU 5/01 “Accounting for inventories,” the organization’s expenses for the delivery of purchased goods are included in the cost of these goods. Expenses may be allocated either in proportion to amounts or in proportion to quantities.

Task. The organization purchased goods. A third party company provided the delivery service. Need to enable fare in the cost of purchased goods and materials: distribute costs between the nomenclature of the purchase document (document of receipt of goods and services).

System Setup

The method of distribution of expenses is indicated in the expense item - the “Expense Items” directory (section “Finance - Settings and directories”). In this case, we need to distribute the costs of delivering the goods to the cost of the purchased goods. Therefore, we select the distribution option “For the cost of goods”. Expense analytics type – “Receipt of goods and services”. We choose one of the distribution rules: “Proportional to quantity” or “Proportional to cost”, depending on the data of the organization’s accounting policy.

If you plan to use the “Receipt of Goods and Services” document to enter a transport service, then you need to enter the “Delivery of Goods” service in the “Nomenclature” directory.

When adjusting reflection additional services in accounting we will use account 10.D. Expenses will pass through this account and be written off against the cost of goods.

Depending on the situation, additional services can be provided in the following documents:

• In the same document “Receipt of goods and services” in which the receipt of goods is entered.
• In a separate document “Receipt of goods and services”.
• In the document “Receipt of services and other assets”.

Let's look at these three options. For example, let's assume that our cargo was carried by three different carriers in turn, and each one issued an invoice.

Entering additional services into the “Receipt of goods and services” document along with the goods

If the supplier of goods and the carrier are the same counterparty, then both goods and services may appear in the same document. In our example, a line with our nomenclature “Delivery of goods” has been entered. You should select a division - the consumer of services. In our example, this is the “Purchasing Department”. The expense item we introduced is “Transportation and procurement costs”. Expense analytics – link to the current document.

In the figure, the line is marked with a green arrow because it was not in the order to the supplier. After calculating the cost (closing the month), we obtain the distribution of the cost of the service to the cost of the purchased product. The cost of goods and materials increased by the amount of goods and materials.

Entering additional services into a separate document “Receipt of goods and services”

Let us assume that the supplier of goods and the carrier are different counterparties and transport service drawn up in a separate document. Let’s select the previously entered item “Delivery of goods”, indicate the quantity and price. You should select a division - the consumer of services. In our example, this is the “Purchasing Department”. Let us indicate the expense item (introduced earlier) “Transportation and procurement costs”. Expense analytics - a link to the receipt document to which you need to distribute the expense (include it in the cost of the purchased product).

After calculating the cost (closing the month), we obtain the distribution of the cost of services to the cost of the purchased goods. The amount of the service is distributed among the cost of the goods.

Entering additional services into the document “Receipt of services and other assets”

The document serves to reflect the receipt of services and intangible assets. The content of the service is entered into the tabular part of the document. There is no nomenclature. Fill in information about the item to which expenses should be allocated and expense analytics (receipt document to which the cost of the service should be allocated). The choice of account to reflect the transaction in accounting is based on the expense item and department. Indicating the quantity when registering a document is not mandatory.

If there is a need to distribute the amount over several “Receipt of goods and services” documents, then several lines with the required documents are entered in the analytics. Next, the amount is allocated manually or using the “Distribute to receipt documents” button, which allows you to automatically divide the amount between documents in proportion to the quantity, or amount, or weight, or volume - to choose from. In order to distribute the amount automatically across several receipt documents, you need to select the required lines and click “Distribute to receipt documents.”

In the window that opens, select the distribution method, click “Distribute”, and then click “Transfer to document”.

In our example, we distributed additional. service only for one receipt – receipt 0000-000007 dated 06/24/2015.

After calculating the cost (closing the month), we obtain the distribution of the cost of services to the cost of the purchased goods. We see that 500 rubles went to the debit of 10.DR, and then was distributed to the credit of 41.01, increasing the cost of goods by the corresponding amount.

Result

We will generate a report “Cost of goods”.

From the report we see that the cost of goods consists of the cost of receipt and additional expenses. Therefore, for the item to which we have allocated additional costs, the cost price is higher than the cost of receipt by the amount of these costs.

If we create it with details up to the registrar, we will see with what documents the cost price is formed. Additional expenses in our example were recorded in three documents, each of which increased the cost of the goods.

By comparing the amounts in the “Cost of Goods” report and the amounts in accounting entries, you can see that they do not match. The reason is that in our example, the “Cost of Goods” report includes the VAT amount. In order to exclude VAT from the report (especially important if you need to compare it with regulated accounting), you need to go to the report settings and select “Cost data: In reg. currency. accounting without VAT." After this, the report will be generated without VAT amounts and will coincide with the accounting data.

Additional costs allocated to the item

Often there is a need to attribute costs to a specific item. An example is the product certification service.

Task. Distribute the cost of the service among the cost of a certain item.

System Setup

In order to attribute expenses to an item, you need to select the distribution method “To the cost of goods” in the expense item (directory “Items of Expenses”, section “Finance - Settings and Directories”), type of analytics “Nomenclature”.

If you plan to register the receipt of services with the document “Receipt of goods and services”, we will enter the nomenclature with necessary service. If the service is entered using the document “Receipt of services and other assets,” then nomenclature will not need to be entered.

The service is entered in the same way as shown above, with the only difference that in the “Expense Analytics” column, instead of the receipt document, there will be an Item.

Entering additional services into one document along with the receipt of goods

For example, let’s add the “Assembly Service” service to the previously entered “Receipt of Goods and Services” document. As an expense item, we will select “For the cost of a separate item.” As a cost analysis, we will indicate “LLS 20160 Fuel level sensor 700mm”.

After calculating the cost, we see that the amount of the service has completely fallen by the specified item. Cost: 200 – 30.51 (VAT) = 169.49.

Entering additional services in a separate document

If the service was provided after the goods were received or was provided by another counterparty, we enter a separate document “Receipt of goods and services” or a document “Receipt of services and other assets”. After an expense item is selected, as an analytics you will need to indicate the item to whose cost the expense should be attributed.

After calculating the cost, taking into account all the documents entered above, we have: