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Distribution of general production. Working with general production costs

An enterprise that manufactures a particular product invests in this certain funds. An important concept in the formation of profit and profitability of the enterprise is. Funds that are invested in the general organization of production, its management, maintenance, etc., make up a significant part of the generated cost.

Let's consider what is included in the general business expenses (ODA), what types they can be, how to account for them, on the basis of which the write-off takes place. We will analyze the main nuances related to general business expenses in production in this article.

What are overhead costs

Production of products provides for direct spending (for raw materials, equipment, wages, etc.), as well. In addition to the costs directly for the manufacture of products, funds must be spent on the very organization of this process, they need to continuously manage, regulate it, and at all production levels (management of a team, workshop, department, section, line, etc.).

The funds spent on organizing the production process and managing it in all structural divisions of the organization are considered general production costs. Previously, this type of spending was called "shop costs".

IMPORTANT INFORMATION! National system accounting in the current situation gradually brought to international market standards. This is also related to the revision of the mechanisms for the formation of ODA in domestic accounting. In this article, we consider only the provisions that are relevant today.

Composition of general production costs

Expenses that Rules accounting in clause 15 refer to general production, include such expenses that are ultimately included in production cost, how:

  1. Funds for production management:
    • salaries, bonuses, material aid and other payments to heads of structural divisions;
    • medical insurance of the administrative staff;
    • funds allocated for activities of a social nature that are carried out for management;
    • travel allowances for production and management personnel;
    • payment of trainings, seminars, etc. for employees;
    • various expenses, such as the purchase of stationery, writing out methodological literature, payment for postal services, the Internet, etc.
  2. Expenses for fixed assets and non-current assets (their use and / or maintenance):
    • direct costs of operating the assets (cost of auxiliaries such as lubricants, wages of auxiliary workers, costs of fuel, electricity and other types of energy for production, utilities and other expenses for the premises);
    • rent if non-current assets are leased;
    • costs for security services - sentry and fire safety (salary and insurance of your own personnel or spending on third-party hired specialists);
    • costs of restoring non-current assets (repair of buildings, equipment, transport, including the amount spent on spare parts and materials and on the services themselves);
    • expenses for the repair of leased assets (by agreement with the owner).
  3. Depreciation of general production fixed assets and intangible assets(for different structural divisions).
  4. Service costs:
    • salaries to personnel serving the production process;
    • social and other payments;
    • funds spent on control over the production process, its quality.
  5. Progressive costs - costs of modernizing and improving the production process:
    • remuneration of labor of the relevant personnel (directly involved in development, modernization, efficiency improvement, etc.);
    • costs for prototypes, models, samples, tests, etc .;
    • payment for consultations, examinations, third-party research and other similar procedures;
    • other expenses, the purpose of which is to improve production.
  6. Labor protection costs of employees:
    • money for signaling;
    • means for the construction and maintenance of protective structures, fences, hatches, etc .;
    • maintenance of auxiliary equipment, if such is provided for by the employment contract - changing rooms, lockers for storing personal belongings and clothes, showers, laundries, dryers, disinfection rooms, etc.;
    • finance for overalls, footwear and personal and group protection equipment;
    • purchase of medical food or means for the prevention of diseases (if the profession provides for their issuance);
    • expenses for medical examinations of personnel;
    • other labor protection costs.
  7. Environmental costs:
    • costs of treatment facilities;
    • funds for the disposal of hazardous waste;
    • other environmental expenditures.
  8. Mandatory government payments:
    • taxes (land, transport, utilities);
    • fees (for environmental pollution, use of natural resources).
  9. Other ODA:
    • costs of moving goods within production;
    • shortages, losses, losses found out as a result of the inventory;
    • downtime payment;
    • other expenses that cannot be included in categories other than ODA.

Types of general production costs

General production costs can be divided into:

  • variables- those expenses that may vary depending on the dynamics of production volumes, resource savings, modernization technologies, etc .;
  • permanent- those that are not affected by the dynamics of production (mainly the costs of accounting and management).

NOTE! This is a conditional division, and in some cases, expenses can move from one group to another. The enterprise has the right to independently determine the list of those and other costs, fixing this in the accounting policy.

Accounting for general production costs

It is necessary to take into account ODA separately for each structural unit. To do this, you must first carry out the distribution.

ODA distribution

For correct accounting, you need to clearly understand what amount falls on each type of product, as well as work or services. This requires:

  • separate the amount of ODA written off to cost from the unallocated amount;
  • divide fixed and variable ODA between all accounting objects.

To allocate permanent ODA, the following procedures must be followed:

  • select a unit of measurement - distribution base;
  • set a standard for the normal activities of the enterprise (usually planned for several years);
  • based on the planned rate, calculate the planned amount of ODA;
  • divide this amount by the selected unit (this is the expected amount of ODA in normal production).

The standard value of constant ODA for the selected base unit is calculated using the following formula:

N ODA const = ODA norm. / B norm.

  • N OPR const - the rate of fixed general business expenses;
  • ODA norms. - indicator of ODA at normal capacities;
  • B normal. - indicator of the distribution base at normal capacities.

∑ ODA const = N ODA const x B fact.

  • ∑ ODA const - the sum of the distributed fixed overhead costs;
  • B fact. - the base for the distribution of permanent ODA at actual capacities.

NOTE! If you add up the allocated and unallocated permanent ODA, the sum should be the actual value. If it turns out less than the calculated norm, the actual indicator is included in the cost price, and not the calculated standard. If the calculation has exceeded the actual indicators, then the calculated rate will be included in the cost price, that is, only a part of the constant ODA.

The distribution result is reflected in a special statement.

Distribution coefficient

It is necessary in order to correctly calculate the cost of manufactured products. For him, you need to know the amount of indirect costs and the selected indicator of the distribution base. Calculated using the following formula:

To dist. = (∑ OPR / B) x 100%

  • To dist. - distribution coefficient;
  • ∑ ODA - the amount of indirect costs;
  • B - indicator of the selected base.

So, if the ODA is 100,000 rubles, and the salary is chosen as the base, which in this case is equal to 10,200 rubles, then the distribution coefficient will be 100,000 / 10,200 x 100 = 98%. Such an indicator means that when forming the price of finished products, it is necessary to take into account that the salary of workers engaged in the manufacture of each unit is practically equal to the cost of the product itself.

Example

During the reporting period, the furniture workshop produced bedside tables and dressers. Release costs include:

  • material costs - 25,500 rubles. (15,000 rubles for dressers and 10,500 rubles for stools);
  • remuneration for labor of the shop employees - 12,000 rubles. (6 thousand rubles for the manufacture of each type of product);
  • other direct costs - 16,200 rubles. (9,200 rubles for dressers and 7,000 rubles for stools);
  • ODA to be distributed - 80,000 rubles.

The amount is 133,700 rubles.

The company itself decides on which base to distribute these funds. If material costs are selected, the standard will be 133,700 / 25,500 = 5.2. If we choose the basis for spending on wages, the standard will be 133,700 / 12,000 = 11.1.

To calculate the amount of ODA included in the cost of each type of product, you can proceed in two ways, depending on the selected base. ODA in the cost price is calculated by multiplying the calculated standard by the actual value of the base.

If we take into account material costs, then the share of ODA in the cost price is 5.2 x 15,000 = 78,000 - for dressers and 5.2 x 10,500 = 54,600 - for stools. Accordingly, the production cost will be the sum of these values ​​with wages and other direct costs: for dressers - 78,000 + 9,200 + 6,000 = 93,200 rubles, for stools - 54,600 + 7,000 + 6,000 = 67,600 rubles.

If you take labor costs as the base, you will have to calculate in the same way, but with different indicators. ODA in the cost of dressers will be 11.1 x 6,000 = 66,600 rubles, as well as stools. Production cost - the sum of material costs, the calculated planned value and other direct costs - for dressers it will be 66,600 + 15,000 + 9,200 = 90,800 rubles, and for stools 66,600 + 10,500 + 7,000 = 84,100 rubles.

As you can see, the cost of products can differ significantly depending on the established base for the distribution of ODA.

How to choose the right distribution base

Since the cost price ultimately depends on the correct choice of the base unit indicator, you need to approach this issue carefully. If the base is incorrectly assigned, it can distort the amounts of ODA for individual industries or types of products. The following factors can influence the choice of the base:

  • reflection of the relationship between the causes of overhead costs and the costs themselves;
  • the dynamics of the base units, which directly changes the amount of overhead costs.

Such a base can serve, depending on the specifics of the industry:

  • the number of products manufactured (in pieces, kilograms, meters, liters, etc.);
  • direct production costs;
  • material costs;
  • machine clock;
  • man hours;
  • volume of production in terms of value;
  • equipment operating costs (if there is such a calculation item), etc.

Depreciation deductions for ODA funds

Usually, annual depreciation is calculated, although it is calculated monthly: you need to determine the amount of expenses spent on the restoration of all fixed assets of production and management. To calculate it, it is legitimate to use the following formula:

∑ A = (∑ PS x N A) / 100

  • ∑ А - the amount of depreciation;
  • ∑ PS - the initial cost of assets;
  • N A - depreciation rate.

Accounting and write-off of ODA

General production expenses are reflected on account 25 "ODA", for a loan, depending on the specific type of expenses. When the billing month expires, the balance on this account is debited by debit:

  • 20 "Main production";
  • 23 "Auxiliary facilities";
  • 29 "Service industries and farms".

In this case, the postings will be as follows:

  • debit 25, credit 10 - writing off the cost of materials and spare parts for maintenance and repair;
  • debit 25, credit 02, 05 - depreciation on intangible assets and fixed assets;
  • debit 25, credit 70 - payroll for general production workers;
  • debit 25, credit 69 - contributions to off-budget funds;
  • debit 25, credit 60, 76 - write-off of expenses for the maintenance of premises;
  • debit 20, credit 25 - writing off ODA for the activities of the main production;
  • debit 23, credit 25 - writing off ODA for the activities of auxiliary production;
  • debit 29, credit 25 - writing off ODA for the activities of service production.

Responsibilities of an accountant in relation to general production costs

When making accounting for ODA, the accounting department must perform the following operations:

  • take into account indirect costs correctly in time;
  • correctly reflect them in accounting documents;
  • include the amount of general production costs in the actual cost of a unit of production;
  • control indirect costs - contribute to efficient and careful use materials, energy, other resources;
  • analyze the composition and level of ODA in each billing period;
  • develop plans and recommendations to reduce ODA;
  • make estimates for the maintenance of the management staff and production equipment;
  • monitor compliance with these estimates.

Tax accounting of general production costs

Tax accounting for ODA depends on the taxation system applied in production:

  1. General tax system. A businessman pays the usual income tax of 20%, and when calculating profit, you need to deduct expenses from income, which include general production costs.
  2. "Simplified".“Simplified” entrepreneurs need to take ODA into account if they pay income tax. If income tax is paid under the simplified tax system, then, of course, general production expenses in tax base will not enter.
  3. UTII. This system does not require the entrepreneur to account for indirect costs at all, including general production costs, because payers of UTII for tax control you do not need to take into account income and expenses, and therefore profit.
  4. UTII + common system. With a combined option of taxation, that is, several manufacturing sectors, one should try to highlight the actual share of ODA in each of them. If this is impossible or too difficult to do, it is necessary to distribute ODA in proportion to income for each area of ​​production.

General operating expenses (OXR) - costs that are not directly related to the production of products or other main activities. However, they are essential for the smooth functioning of any organization. These are indirect costs that can be distributed between industries, types of products and are written off taking into account the method chosen by the organization. The composition of the OHR, the accounting procedure, the method of their distribution and write-off, as a rule, are determined by the type of activity of the economic entity.

What is OXR

According to the Instructions for the Application of the Chart of Accounts (pr. 94n of the Ministry of Finance), it is legitimate to refer to the OHR:

  • labor remuneration of the AUP of the central office with deductions to the Funds;
  • depreciation of fixed assets, intangible assets used in the management process;
  • lease payments if non-production buildings are used under a lease agreement;
  • expenses for the maintenance of non-production buildings, including payments to utilities;
  • labor protection costs;
  • payment for business trips of the AUP;
  • representative expenses;
  • stationery, banking, expenses, auditor services, etc.

To date, the normative acts do not contain an exhaustive list of OHR. The main feature that allows attributing costs to this category is the fact that they are not directly related to the production of goods, works or the provision of services.

On a note! When deciding whether to consider expenses as general production or general economic, for example, if an organization has a branch, it is advisable, in addition to the ratio of its costs directly to the production process, to evaluate such a factor as the participation of the responsible persons of the branch in the production of products (management of the organization as a whole). In certain cases, the territorial remoteness of the subdivision (branch) from the company's central office plays a role.

Distribution and write-off of OXR

General business expenses in production at the end of the accounting period should be allocated, since they are indirect in nature. If an organization produces one type of product, all OXR are transferred to the costs for this type of product as a whole, i.e. we can say that they are "allocated" to it in full. If there are several types of products, then OXR are distributed proportionally to them.

The distribution base can be:

  • remuneration of production workers;
  • direct production costs;
  • proceeds from the sale of products;
  • volume of products produced, etc.

The organization independently decides on the choice of the base for the distribution of OXR and fixes it in the accounting policy. One of the most common is the distribution by wages of workers employed in production.

An example of the distribution of OHR according to the base - by wages in the production of products

Distribution of OXP = OXP of the period / production payroll for the period, where the “period”, as a rule, is the “year”, but the previous quarter and six months can be taken as well.

Distribution of OHR by types of products A, B, C:

OHR (A) = K * FOT (A),
OXR (B) = K * FOT (B),
OXR (C) = K * FOT (C).

Calculation: Let there be a small business entity, whose non-production costs are minimized in comparison with production ones. The amount of OHR for the period was 200,000 rubles. The payroll of production for the period is 600,000 rubles, for products A - 300,000, B - 200,000, C - 100,000 rubles. We get:

  • To distributor OXP = 200000/600000 = 0.3333.
  • OXR (A) = 0.3333 * 300000 = 100000.
  • OXR (B) = 0.3333 * 200000 = 66667.
  • OXP (C) = 0.3333 * 100000 = 33333.

    Total: 200,000.

Knowing the volume of products manufactured by type, it is possible to calculate OXR in s / st unit by dividing the total amount of costs by type by the number of units of the corresponding product.

The calculation is carried out in a similar way for other distribution bases chosen by the organization.

The OXR is written off in three ways:

  1. Using account 20 "Main production", transferring the accumulated costs to the debit of this account from credit 26 "OHR", as mentioned above: for one type of product in full, or using the distribution by type of product.
  2. Using account 90, subaccount "С / st sales". The costs are thus written off by organizations and firms providing various services (accounting, consulting, etc.), conducting non-production activities.
  3. Using the so-called. direct costing method. Its essence lies in the division of costs: on account 20, all production expense items are collected, which are then subject to write-off for products, and on account 90, the total amount is written off OXR (see PBU10 / 99, paragraph 2, clause 9).

OXR accounting

Accounting

General business expenses are recorded on the active account 26. At the end of the period, they are transferred to account 20 (23) or to account 90. Firms whose activities are of a non-production nature can also collect the main expenses on account 26, and then transfer them to account 90 (except trade enterprises).

Postings:

  1. Dt 26 Kt 76, 70, 71, 68, 69, 60, 23, 29, 10, 05, 02, etc. - a reflection of non-production costs. Accounts 23 and 29 apply if the organization has auxiliary and service industries that have provided non-production services for the AUP.
  2. Dt 20, 23 Kt 26 - write-off of OXR to the main and auxiliary production (if the latter is available in the organization).
  3. Posting Dt 20 Kt 26 is done by type of product based on the calculations made or in full if the company has one type of product. The distribution of GHR between the main and auxiliary industries can be made in proportion to their production costs for the period.
  4. When using account 90, a posting is formed: Dt 90 Kt 26 according to the corresponding subaccounts (2 - if the company provides services to the side, 8 - if direct costing is used).

Analytics for account 26 is organized in the context of cost items and departments:

  1. Management costs (business trips of the AUP, salary with deductions of the AUP, etc.).
  2. Household costs (wages and deductions for general household workers and personnel, labor protection, depreciation deductions etc.).
  3. Other OHR (utility bills, office supplies, postage, etc.).

The given accounting option is only one of the possible.

Tax accounting

The costs in the NU relating to production and sale are subdivided into (Art. 318-1 of the Tax Code of the Russian Federation). At the same time, the list (Art. 265 of the Tax Code of the Russian Federation) does not allow OXR to be attributed to them. The organization can choose the procedure for referring to certain expenses on its own and fix it in the accounting policy (Article 319-1 of the Tax Code of the Russian Federation). Consequently, OHRs can be accounted for as direct and indirect for NU purposes. The main difference is that indirect costs can be taken into account for NU purposes in the current period, while direct costs are calculated taking into account the balance of work in progress.

Despite the relative freedom in the issue of dividing costs by category, the fiscal authorities remind that the classification of certain costs as indirect is legal only if there is no real opportunity to take them into account as direct (letter of the Federal Tax Service No.KE-4-3 / 2952 dated 24.02. 2011 and a number of similar documents).

Firms providing services can fully account for their costs in the current tax period.

The main thing

  1. General business expenses are not directly related to the production of products.
  2. Depending on the chosen method, they are either distributed in proportion to the selected base indicator, by type of product, and then written off according to the nomenclature, or completely attributed to the cost price, or isolated and attributed to the cost price by the "direct costing" method.
  3. In accounting for OHR, account 26 is provided, which is closed to production accounts, taking into account types of products, or to account 90.
  4. In tax accounting, according to the accounting policy for the purposes of NU, OXR can be classified as either direct or indirect.

If the enterprise uses a shop floor structure of production management, then for accounting of general production (shop) expenses are usually used collectively and distributively account 25 "General production costs". It records the following expenses: salaries of engineers, employees, junior maintenancestaff; unified social tax and insurance premiums v Pension Fund Russian Federation; for maintenance and repair industrial buildings and equipment; for building depreciation workshops; to ensure normal working conditions and technology without danger; losses from downtime; other expenses for the maintenance of the pricehobby laboratories, etc.

In the debit of account 25, races are debited within a monthshop moves from credit of material, settlement and other accounts in correspondence with credit of account 10 "Materials", account 70 "Rascouples with staff on remuneration ", account 69" Settlements for social insurance and security ", Account 71" Settlements with accountable persons ", account 60" Ras couples with suppliers and contractors ", etc.

General production costs for each workshop at the end of thenights are divided into two main groups: subdivisions and products. In this case, the main distribution functions should be taken into account:

1) collecting cost information by responsibility centers (structural divisions (workshop, production site, brigade), in which information about the costs of acquisition of assets and expenses);

2) allocation of costs (allocation of costs is a process ofreduction of the costs incurred to a specific cost object) by specific object (organizational unit or product tion);

3) ensuring objective planning, rationing, cost forecasting, accounting and analysis of possible deviations;

4) determination of the results of activity of structural divisionsdivisions of the enterprise to reduce the cost of production;

5) identification of reserves for cost reduction for each group: division, products.

If an enterprise produces several types of products, then when calculating the cost of each type of product arises for giving the assignment of production overheads to the end a particular type of product. Traditional distribution methods firstly provide for the distribution of production into budgetary expenses by production divisions andproduction (auxiliary and service subsection niyam), and then by product. Distribution procedure for investment costs are carried out on the basis of the selecteddistribution basesand the method of current accounting for overheads.

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Base of distribution of general production costs - showing tel that most closely correlates general production indirect costs with the volume finished products.

In traditional cost allocation systems, the most commonfactors to be monitored are: the number of man-hours workedowls, hourly wages, the amount of accrued wages wages of production workers (it should be noted that with an increase in automation of production, there is a decrease in the importance of direct costs of wages of basic workers), the number of machine-hours - the duration of the process (in prothe process of automation, these factors better reflect the scheme of accumulationoverhead costs), features of technology parameters frompreparation of products, etc.

The choice of the distribution base is carried out by the accountant-analysisteak. For example, if the wages of production workers sneeze takes a larger share in production costs, then it can serve as a distribution factor, or production product is material-intensive, the distribution factor can serve as the cost of basic materials. This is a very important question, since its solution affects the cost. spine of products, therefore, when choosing a distribution base, one should consider economic sense factor, be guided bykeeping industry guidelines for accounting, planningning and calculating the cost, take into account the special production and commercial activities enterprises.

The basis for cost allocation is usually kept unchanged.noy for a long time, since it is an element of the accounting policy of the enterprise.

Product overhead allocation process occurs in several stages:

1) first, overhead costs are distributed among workshops - waspdistribution of costs for production subdivisionsand non-production (serving) according to the chosen distribution factor. For example, if the factor is considered "Heating with natural gas", then the distribution of costs is carried outit is proportional to the volume of the heated premises;

2) overhead costs of service divisions of distributiondivided by production department taking into account the factor "volumeservices "consumed by the main divisions;

3) total overhead costs of the main productionplots are allocated to orders passing through thisworkshop, then - by type of products. Moreover, in each productionThe military unit can use its own overhead allocation factor.

Overhead costs are reflected in special statements, which allow you to analyze the types of costs and compare withplanned costs.

To allocate costs to non-production subsectionsbetween production units most often the following methods are used:

- direct cost allocation (applies if non-productionmanagement units do not provide each other with services);

- sequential, or step-by-step, distribution (is is used if non-production units provide services to each other unilaterally);

- bilateral, or mutual, distribution (used if between non-production units to aare two-way reciprocal links).

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Direct distribution method.

The costs for each service unit are relative are sent to production sites directly. Distribution costs are proportional to the selected distribution base (for example measures, the percentage of consumption by the production unit must meadow of non-production unit). This base is preserved unchanged over a long period, which should be from in the accounting policy of the organization.

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Method of sequential, or step-by-step, distribution.

The general principle of cost allocation is as follows:

1) costs are determined for each non-production division;

2) the distribution base is selected (for the garage - car mileage transport, for the laboratory - the number of analyzes performed etc.);

3) allocate costs to non-production subsectionsniy between production units:

a) costs of a non-production unit providing services to other non-production units are unilaterally distributed among them proportionally the selected distribution base, after which they are not taken into account in the further distribution process;

b) costs of the remaining non-production units forthen distributed among the main production divisions, with a production division, consuming most of the services of non-production underdivision, proportionally attributed to the greater part for spending of this unit.

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The method of two-way, or mutual, distribution.

Cost allocation is carried out in stages:

1) an indicator is selected that acts as a base for the distributionlaziness (for example, direct costs);

2) the ratios between the segments are calculated,in the distribution of costs;

3) the costs of non-production subsection are calculatedniy, adjusted for two-way consumption services;

Adjusted costs are apportioned between the centermy responsibility

General business expenses are necessary to ensure effective management of the firm. General operating expenses have no direct connection with the production process. They are needed by the organization to ensure its existence in general.

You will learn:

  • What is the difference between general production and general expenses.
  • How is the accounting of general business expenses carried out at the enterprise.
  • How general expenses are allocated.

What is the difference between general production and general expenses

General production and general expenses are called indirect costs closely related to the production process. At the same time, it is impossible (or irrational, from a purely economic point of view) to refer to certain categories of products.

General production costs(production) are the general workshop costs necessary for the maintenance and service of the enterprise, as well as the management of the production process.

General running costs(non-production) refers to the costs of the enterprise required to control the production process.

General expenses include costs for the following items:

  1. business trips and travels of company personnel;
  2. printing, post and telegraph costs;
  3. social contributions and salaries for company employees who are involved in administration and management;
  4. repair of fixed assets, depreciation charges;
  5. occupational safety and health at the enterprise;
  6. payments to employees leaving the enterprise due to its downsizing or reorganization;
  7. payment for vacation before starting work for young specialists who graduated from higher and secondary specialized educational institutions;
  8. taxes and fees;
  9. informational, consulting and auditing services;
  10. overhead.

Typical nomenclature of general expenses includes:

  • payroll costs;
  • social needs;
  • financial expenses;
  • depreciation of fixed assets;
  • services of production facilities of an auxiliary type;
  • fees, taxes (various types of payments);
  • non-productive costs;
  • other expenses.

All of the above costs can also be divided into the costs necessary to maintain the management staff of the maintenance personnel. These are general business expenses (include invention and rationalization, labor protection, maintenance and repair of structures and buildings, inventory common use etc.), as well as general overhead costs.

What are the types of general running costs

There is a special classification of general business expenses. To calculate the cost of services, technical and economic factors, the amount of taxation, expenses are classified into categories such as types and time periods.

The costs included in the general business are determined taking into account the industry guidelines for drawing up a plan and accounting for the cost of services or work by changing costs. General running costs usually include the following main types:

  • administrative and management costs;
  • the costs of maintaining employees of the enterprise of the general business direction (these costs are not directly related to the production process);
  • depreciation deductions for key management assets and expenses for their repair;
  • rental costs of management premises;
  • costs of payment for services of an audit, consulting, informational nature;
  • other costs similar in purpose.

The company can take into account certain types of management costs by cost centers... As part of these expenses, the cost price of the object of calculation by the direct method can be included. Here we are talking about the cost of remuneration of shop managers, the cost of auxiliary and service industries and farms, depreciation of key assets.

By technical and economic factors general business expenses are conditionally fixed and conditionally variable. In essence, general operating expenses are conditionally fixed.

General running costs by calendar periods are one-time and permanent.

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How General Business Expenses are Booked

Accounting is kept on active account 26 "General business expenses" 3 sections of the chart of accounts, approved in accordance with the order of the Ministry of Finance of the Russian Federation. Account 26 "General expenses" is designed to collect and organize information on costs that are not directly related to the production process. Account 26 has no balance, it is not reflected in the balance sheet of the company.

The total amount of expenses, the amount collected on the account "General expenses", is transferred to the debit of account 20 "Main production". When performing certain works and rendering services not for sale, the amount of general business expenses on account 26 goes to the debit of account 23 "Auxiliary production".

Organizations that are not involved in production (with the exception of trading companies) have the right to fix general business expenses (accounting is kept for this purpose) in accordance with their main type of activity on account 26. When the period ends, the costs accepted for accounting on account 26 "General business expenses "are transferred to account number 90.

The accounting of general business expenses at the enterprise is carried out in two directions:

1. Analytical

It is necessary to take into account general business expenses in order to calculate the adequate cost of goods produced, work done or services that have been provided. There is a system analytical accounting, in which enterprises take into account general business expenses. The method of conducting analytical accounting is approved, like general business expenses, in the accounting policy of the enterprise.

Accounting programs imply the maintenance of analytics on account 26 "General business expenses" in the context of divisions and cost items. In accordance with the articles, corresponding sub-accounts can be opened for account 26.

The cost division is the entity against which these costs have been incurred. Expense items are a breakdown of expense sections.

Analytical accounting can be kept in sections such as:

  1. Administrative general expenses - cost items of the following type:
  • travel expenses of employees on a business trip;
  • financial means for paying salaries to managers;
  • deduction of insurance premiums;
  • hospitality expenses.
  1. Business costs, which contain the following items:
  • payment of salaries to general business personnel;
  • depreciation;
  • deduction of insurance premiums;
  • labor protection costs;
  • personnel costs (for training and retraining of employees of the enterprise).
  1. Other items of general business expenses, namely:
  • stationery;
  • mailing costs;
  • sewerage, electricity and water supply.

For each enterprise, the costs are individual and are formed taking into account its direction and characteristics.

2. Synthetic

Synthetic accounting - accounting that is kept in first-order accounts. Synthetic accounting contains information about household means companies, sources of their appearance in financial terms. Maintain a synthetic accounting of general business expenses using the collection and distribution account 26.

There is a certain type of transaction for each category "general expenses". Business transactions on account 26 "General business expenses" are reflected in:

  • the debit of account 26 Credit of accounts 02, 05, where the depreciation amount is calculated for fixed assets / intangible assets. These objects are used for general business needs in accordance with the statement of depreciation;
  • the debit of account 26 Credit account 69 - insurance premiums for salaries of non-production employees are charged according to the payroll;
  • debit account 26 Credit account 70 - the salary of management personnel is charged according to the payroll;
  • debit account 26 Credit account 71 - travel expenses are written off based on advance payments;
  • debit account 26 Credit accounts 20, 23, 29 - production costs distribute general business expenses to their accounts.

Thanks to consistent analytical and synthetic accounting, you will correctly distribute the costs that are necessary for the manufacture of each nomenclature category of the company's products.

How is the distribution of general business expenses in stages

Stage 1. Indirect costs are distributed between the centers of responsibility: service and production departments of the enterprise.

Stage 2. Indirect costs of service departments of the company are reallocated to production.

Stage 3. Workshop distribution rates indirect costs are calculated for each production department in the company.

The basis for the distribution of indirect costs is chosen directly by the company at its discretion. At the same time, the individual and specific features of the company's work are taken into account. The base for the distribution of general business expenses is prescribed in the accounting policy of the company. It is not changed throughout the entire financial year.

The most common ways of allocating general overhead costs (indirect costs) are based on the following:

  • basic salary;
  • standard hours worked by the main production workers;
  • the amount of time the machines were running.

If the activity of a cost center (cost center) is labor-intensive (it contains a sufficient percentage of manual labor), then the distribution of the general business costs of this cost center is carried out according to the types of products of the company. In this case, the indicators associated with the consumption of labor resources serve as the basis.

The allocation of indirect production costs can be carried out in accordance with:

  • actual labor costs;
  • planned, or normative, labor costs;
  • the number of workers involved in any technological processes.

Cost center activities can be capital intensive. In this case, there are automated lines in production. Then the general expenses of this cost center are allocated according to the types of products that the company produces. The basis here is the metrics associated with the use of key funds. Production costs can be distributed according to:

  • the amount of time during which the equipment operates (according to plan);
  • the amount of time during which the equipment operates (in fact);
  • depreciation charges for product lines;
  • residual value of fixed assets participating in any of the technological processes;
  • the volume of goods produced by the company (applicable, for the most part, to companies of a simple production type);
  • standard direct added costs (remuneration of operators, workers who maintain equipment, energy and other indicators);
  • the standard total amount of variable costs (the cost of used variable materials is added to the previous base).

Cost center activities can also be material-intensive. That is, the costs added to the value of the product at that point of origin are mostly related to the purchase of materials and raw materials. Costs can be allocated in accordance with:

  • actual indicators of direct costs of materials and raw materials;
  • planned (normative) indicators of direct costs for the purchase of material and raw materials.

It happens that it is difficult to accurately determine the direction of the company of the enterprise and assess what it is: material-intensive, capital-intensive or labor-intensive. In such situations, cost allocation bases can be combined. They are calculated for two or more types of resources:

  • full direct financial costs (operating costs together with depreciation), if the used materials, raw materials and fixed assets have a large specific weight;
  • added value (depreciation together with direct labor costs), if labor resources and capital (fixed assets) have a large share;
  • labor costs together with current material costs, if materials, raw materials and manual labor have a large specific weight;
  • total direct costs if no resource is given priority.

Stage 4. Allocation of miscellaneous charges per item (order)

After the workshop rates of indirect costs are determined, taking into account the time spent on the production process for the release of a unit of goods, they begin to calculate the amount of indirect costs per unit of output.

Calculation of general business expenses: 3 main ways

General business expenses in the cost of a single product (or a group of goods, if the order-based calculation method is used) is calculated indirectly. For this, the coefficients of distribution of costs are used.

Companies have the opportunity to choose how to distribute conditionally fixed costs in proportion to any indicator (among these indicators - revenue, wages, price of material resources or cost in general, other indicators), taking into account the individual characteristics and specifics of the production process of their company.

Here three ways to calculate general business expenses:

Method 1. Calculation in proportion to basic wages

In practice, most often they use the method of distributing costs of a conditionally constant type in proportion to the basic wages of workers employed in production (usually this way labor-intensive and knowledge-intensive industrial sectors are used).

Basic salary consists of:

  • payment for the hours worked at the enterprise, that is, the work done after the fact (based on piece rates, tariff rates and official salaries);
  • allowances and surcharges for a high level of skill, good performance, work at night and overtime, combining activities, as well as activities in hazardous production, in poor conditions, etc.;
  • bonuses to employees for performance in work (we are also talking about bonuses for the economical consumption of certain energy resources and materials); the basis is the bonus system in accordance with the collective agreement.

Distributing general business expenses in proportion to the basic earnings of employees employed in production, the responsible persons summarize the conditionally fixed costs (general business costs) of the company for a specific period of time (last year, six months, quarterly period), calculate their coefficient to the personnel wages fund for the same time period interval. If, in the planned period of time, it is possible to make visible changes in the composition of general business expenses, it is necessary to adjust the calculation and take into account how the operating factors affect. Here is the calculation formula:

K = OXRperiod / PHOTr.period,

TO here is the coefficient of attributing conditionally fixed costs to the unit cost of a product; OHR period- the amount of general business expenses of the company for a given period of time; PHOT.period- wage fund for workers for the same period of time.

Further, the calculation of the amount of expenses for general economic purposes per unit of goods is carried out. To do this, the resulting coefficient is multiplied by the size of the basic earnings of employees employed in production, in the unit cost of goods.

OKRed = Zosn.unit x K,

OHRed- this is the amount of general business expenses, which include the cost of a unit of goods; Zosn.ed is the sum of the basic earnings of employees employed in production in the unit cost of goods.

Method 2. Calculation in proportion to the cost of material resources

In companies where the level material costs is quite high and occupies a large place in the cost of goods produced, they use the method of assigning conditionally fixed costs per unit of goods in proportion to the price of material resources. Here is the formula to calculate:

K = OXRperiod / MZperiod,

OHRed = MZed x K,

MZperiod is the volume of expenditures on material resources in the costs of the company for the release of goods for a given period of time (the past year, six months, a quarter);

MZed is the sum of material costs per unit of goods.

Method 3. Calculation in proportion to the proceeds from the sale of products (works, services)

Many companies use the proceeds from the sale of products (it can be services or work) as the basis for the distribution of general business expenses.

If you distribute general business expenses in proportion to revenue, it is required, first of all, to determine the average value of general business costs in the company for a given period of time (last year, six months, quarter). For this purpose, general business expenses for the company in the specified period are summed up, and then the resulting amount is divided by the number of months in the analyzed time period. If the planning period is to be marked by significant changes that will be made to the composition of general business expenses, the resulting average value is adjusted. After that, taking into account the planned output of goods, services, works and the forecast dynamics of tariffs, the planned revenue for each company is calculated in the context of the types of activities and the specific coefficient (weight) of revenue for each of the activities in the total amount is determined.

The planned value of general business expenses for each of the company's activities is determined by multiplying the resulting coefficient by the average size general operating costs. The obtained values ​​are divided by the planned production of goods for each of the types of activity, and due to this, the size of the general business expenses that fall on a unit of production is determined.

How to highlight general business expenses (calculation example)

Example 1.

The organization provides third-party companies with a list of services related to auto repair. It is required to calculate the planned general business expenses of the enterprise for a typical repair of one vehicle of a specific model (January 2017).

To calculate the coefficient for drawing up a plan of general business expenses for the period from January to June 2017, the company took the II half of 2016 for the calculation.

One auto mechanic of the II category was responsible for carrying out a typical repair of one vehicle. The work went on for 3 hours (in accordance with the norms approved by the company's management). The size of the official salary of this specialist in accordance with staffing table amounted to 500,000 rubles, the amount of the premium for a high level of professional skill - 10%, bonuses in accordance with the collective agreement - 20%.

In accordance with the production calendar, the estimated working time in 2017 in a forty-hour working week is 2039 hours. As for the average annual working time per month, it is 170 hours (2039 hours is divided by 12 months).

The amount of general operating expenses in the second half of 2016 in the company amounted to 150 thousand rubles.

The size of the salary fund for the main employees employed in production in the period from July to December 2016 amounted to 24 thousand rubles.

The coefficient of the ratio of fixed costs to the salary fund is 6.25 (150 thousand rubles / 24 thousand rubles).

An auto mechanic of the II category receives a salary for the period of car repair in the amount of 8 thousand 824 rubles. (500,000 / 170 x 3); the amount of the premium for a high level of professional skill is 882 rubles. (8 thousand 824 rubles x 20%). Result: the electrician receives the basic salary in the amount of 11 thousand 471 rubles.

Here's how the planned general business expenses for auto repair are calculated:

11 thousand 471 rubles. x 6.25 = 71 thousand 694 rubles.

Example 2.

The company specializes in the production of joinery, accepting individual orders. To calculate the cost price, the order-by-order method is used. It is necessary to calculate the planned general operating costs of the company required for the manufacture of one order, which includes two windows and one PVC door of a certain size and type (January 2017).

In accordance with the flow chart, the consumption of raw materials for this order (according to the standards approved by the organization's management) was:

  • Reinforcement 35 x 28 - 12.33 m, price - 10,050 rubles, cost - 123,917 rubles.
  • Box 68 - 6.94 m, price - 18 thousand 600 rubles, cost - 129 thousand 084 rubles.
  • Sash - 4.02 m, price - 19 thousand 800 rubles, cost - 79 thousand 596 rubles.
  • Shtapik 14.5 - 11.27 m, price - 5 thousand 400 rubles, cost - 60 thousand 858 rubles.
  • Accessories and other consumables - cost - 367 thousand 385 rubles.
  • The total cost of materials is 760 thousand 840 rubles.
  • The total cost of materials is 830 thousand 540 rubles.
  • The total cost of materials is 806 thousand 120 rubles.

The total cost of materials for order fulfillment is 2 397 500 rubles.

General operating expenses in the period from July to September 2016 for the company as a whole - 48 thousand rubles.

Material costs for the production of finished products for the III quarter of 2016 - 96 thousand 500 rubles.

The ratio of fixed costs to material costs was 0.4974 (48 thousand rubles / 96 thousand 500 rubles).

General operating expenses for the production of an individual order according to the plan amount to 1192.517 thousand rubles. (2397.500 thousand rubles x 0.4974).

Example 3.

The company publishes a newspaper, looks for advertisers and places advertisements in its periodical. We will calculate the planned general operating costs of the company in January 2017 for the release of one newspaper and placement advertisements, the area of ​​which is 1 cm 2.

The newspaper is published every two weeks with a planned circulation of 10 thousand copies (or 20 thousand copies a month). According to the plan, the advertising area in the magazine is 500 cm 2.

To calculate the coefficient when planning general operating expenses, the company took the last quarter as a basis. In the period from October to December 2016, general expenses amounted to: 5830 thousand rubles. in October, 5680 thousand rubles. in November, 6100 thousand rubles. December. The amount of proceeds according to the plan in January 2017 should be 23 thousand 650 rubles, including the amount of proceeds from the sale of the newspaper - 19 thousand 480 rubles, the amount of proceeds from placing advertisements of an advertising nature - 4 thousand 170 rubles.

On average, the amount of general operating costs in the organization in the IV quarter of 2016 amounted to 5 thousand 870 rubles. ((5 thousand 830 rubles + 5 thousand 680 rubles + 6 thousand 100 thousand rubles) / 3 months).

In January 2017, the amount of proceeds from the sale of the newspaper (specific weight) is 0.824, or 82.4% (19 thousand 480 rubles / 23 thousand 650 rubles x 100), from advertising - 0.176, or 17.6 % ((4 thousand 170 rubles / 23 thousand 650 rubles) x 100).

The planned size of general operating expenses (January 2017) for the publication of the publication is 4836.880 thousand rubles. (5 thousand 870 rubles x 82.4%), for advertising - 1,033.120 thousand rubles. (5 thousand 870 rubles x 17.6%).

The amount of general operating expenses (planned) for the publication of a publication in one copy is 242 rubles. (4 thousand 836.880 rubles / 20 thousand copies), for advertising with an area of ​​1 cm 2 - 2 thousand 066 rubles. (1033.120 thousand rubles / 500 cm 2).

How to analyze general expenses

General business expenses are analyzed according to a specific algorithm: the actual value is compared per 1 ruble. goods for a certain period (5-10 years) and the level of the reporting period. This method of analysis indicates a change in the share of the cost of marketable products. You can also analyze the trend itself, thereby identifying either an increase or a decrease in value. Subsequent analysis helps to understand the reasons for possible absolute and relative changes. Further, an analysis is carried out that identifies and calculates the level of influence of the factors of changes in costs.

Savings that are determined by comparing estimates and actual results cannot be charged to the company. A negative assessment of the admitted cost overruns is also undesirable. The cost estimate is determined by a list of reasons that can cause savings or cost overruns for each cost criterion.

Potential savings are most often associated with unfulfilled tasks that could lead to an improvement in working conditions, quality of work and retraining of employees. In this case, the main damage is caused by the failure to perform such tasks, than the resulting saved amount. The analysis is designed to identify overhead. After its completion, costs are considered as untapped potential, due to which the cost of production is reduced.

Non-productive costs are the loss of materials due to damage or lack of raw materials, the funds paid for the downtime of the enterprise to the workers, the amount to pay for the consumed energy and fuel, the payment of labor during the non-working time of the enterprise.

Reserves for reducing general operating expenses - it is, first of all, the simplification and reduction in the cost of hardware control, savings in management costs.

General expenses also include the wages of ancillary and auxiliary workers. Activities aimed at automating the enterprise lead to a decrease in the number of workers employed in the organization. Such measures increase the savings of all kinds of costs. Automation and mechanization make it possible to reduce manual labor, which improves the quality of the entire enterprise. The number of auxiliary and auxiliary employees is also reduced. Thanks to the automation and mechanization of production, the amount of payment of wages is also reduced.

Reducing general management costs helps to save costs for auxiliary materials that are used at the time of using the equipment, and for other economic needs.

Reducing the cost of production can be due to the reduction of rejects and other costs in production. It is necessary to study the causes of marriage, identify those responsible for their appearance and eliminate losses by starting to use production waste more rationally.

The reserves of the cost of goods produced by the enterprise must be used to the full, focusing on the experience gained through studying the work of the company.

How is the rate of general business expenses determined?

Rationing of general operating expenses is necessary when it is required:

  • improving the accuracy of drawing up a plan;
  • limiting costs for individual workers or an entire group;
  • cost control (allocation of a reliable amount that has a direct purpose, etc.);
  • development of measures aimed at reducing and improving costs.

The definition of goals is required in order to limit and normalize certain items of general business expenses. It also requires the installation of a competent approach to consolidate the new rules for spending the enterprise budget allocated for certain jobs.

Rationing can be done by choosing more priority general business costs, or rationing all. It is about the need:

  • using cost reports that include data for a specific period of time (for example, twelve or six months);
  • calculating the share of each item in the total amount of general business expenses;
  • ranking costs in accordance with their specific weight;
  • determining the possibility of regulation and highlighting the most significant items (for example, the distribution of costs and items in the ratio of eight to two).

General business expenses are normalized using calculation or expert methods, for example:

Method 1. Rationing based on actual costs. There is a need to obtain factual data on certain items. It is also necessary to calculate their average monthly values. To set accurate rates, you need to select data for a long period of time, for example, a year or more. Thus, it is possible to trace the dynamics of the rates of expenditure of funds for mobile communication(including payments to employees of the amounts spent on official negotiations), electricity consumption, etc.

Method 2. Design standards. An accurate calculation of rationing in this method is necessary to calculate the material components, for example, the budget expenditure on office supplies needed for employees to work, materials for work: equipment, office equipment, etc. Thanks to this method, you can calculate the cost rate for an employee, multiply the purchase price by the amount required office. Using the same method, you can calculate your fuel costs. The limits of fuel consumption and payments to employees using personal transport for purposes related to work in the enterprise. Knowing the average monthly mileage in kilometers, you can calculate the approximate amount of fuel costs.

Method 3. Expert judgment. Limits are set by evaluating average market prices. The limit is set directly by the head of the department or an expert group. This method is ideal for rationing the living costs of employees (hotels, hotels, etc.). It is necessary to collect complete information about market conditions and average house prices. This includes, for example, collecting information about existing options for buying or renting housing in a certain area of ​​the city. The determination of the amounts for certain categories of workers (department head, top manager, etc.) should be carried out by the owners of the organization or managers.

The cost rationing of a large or medium-sized company should be carried out not only for each item, but also for each separately selected category of employees. It:

  • top managers;
  • heads of departments;
  • managers;
  • specialists.

Planning the expense budget for specific periods and drawing up a cost analysis fact plan should be carried out on the basis of the data of the rate.

How is the write-off of general business expenses at the enterprise

Method 1. Write-off of expenses to account 20 "Main production"

General business expenses (account 26, credit) are transferred to the debit of account 20. General business expenses are written off:

  • in full, if the company produces one type of goods;
  • for each type of goods separately, if the company manufactures two or more types of products, in direct proportion to the selected base for the distribution of general business expenses.

Method 2.Write-off of general operating expenses to account 90 "Sales" to subaccount 2 "Cost of sales"

Organizations that work in various fields (consulting, information activities, auditing, etc.) and do not carry out production activities have the right to write off general business expenses to the second entity "cost of sales", based on the working chart of accounts.

Write-off using the direct-cost method

When using the direct cost method in accounting, all expenses, including general expenses, are included in the cost of goods. This method of accounting for expenses has the advantage of being able to capture a direct relationship between the volume of production and the amount of expenses incurred. In accordance with the direct cost method, general business expenses are written off from account 26 as conditionally fixed costs to account 90 using subaccount 8 “Administrative expenses”.

Expert opinion

How to optimize material flow

Zoya Strelkova,

leading financial analyst, head of the company economics direction of the Training Institute - ARB Pro group of companies, Moscow

The distribution of general business and clerical inventory is possible according to some criteria:

  • irreplaceable;
  • role in providing customer service at a decent level.

If some kind of inventory is needed in the same way as maintaining a positive balance on the sales manager's phone, work towards maintaining an inexhaustible balance. Doing so is useful for identifying bad stocks — items that are unusable, obsolete, or were purchased in error. Once a bad inventory is found, it should be immediately sold or disposed of to make room for the actual products you need.

Expert opinion

How to reduce general management costs

Alexey Grebennikov,

Executive Director of the Rezon Group of Companies

After standardization of general operating costs, their subsequent optimization is possible. For example, to reduce any costs, there are a number of different measures:

1) rental of premises- it is necessary to consider the efficiency of the use of the premises leased by the company, to monitor whether the rent corresponds to the market rates. You can optimize general running costs after:

  • revision of the terms of the lease agreement (for more details, see What to check for the CFO in the office lease agreement);
  • change of office with more favorable lease terms (see How to economically justify the effectiveness of the move);
  • delivery of part of the premises for sublease;
  • buyout of the leased office into the ownership of the organization;

2) utilities- in most cases, an increase in energy costs can be avoided by using energy-saving technologies and more carefully controlling energy consumption;

3) hospitality expenses- as a rule, we are talking about disputed amounts. These are, for example, the cost of a business trip of employees or assistance to another company, which is sponsored. These general business expenses do not contribute to the development of the organization, they are not of an operational nature. It is necessary to exclude such amounts from office expenses. Another option is to classify them as expenses from the company's profits;

4) long distance calls under the article can be reduced by using special programs that record outgoing calls from the phones of office employees through the internal mini-automatic telephone exchange. The decision that the payment for calls for personal needs will be deducted from the salary should be issued in a separate order and brought to the attention of all employees;

5) mobile compensation- to reduce the cost of mobile communications, you can switch all employees to a single tariff (for more convenient subsequent analysis of costs);

6) travel expenses - reduction is possible due to the setting of a limit on travel costs, daily allowance payments to various categories of personnel. With frequent business trips to the branches of the organization, which are located in other regions, you should rent an apartment, thereby reducing the cost of living;

7) additional payment to employees for rental housing- to reduce costs, it is necessary to determine the limit of possible additional payments. If the limit is exceeded, the employee pays all costs out of his own pocket;

8) household expenses, purchase of materials for office equipment; you can reduce this item of general operating costs through cooperation with suppliers offering more profitable terms... To do this, you need to analyze the pricing conditions of various suppliers and conclude a contract with those who will help reduce costs. It is also possible to conduct purchases for the entire company, together with divisions located in other regions, in order to receive the maximum discount. But before such a purchase, you should weigh the pros and cons, highlighting the benefits and costs of subsequent delivery. This is necessary in order to be sure of the need for such a purchase;

9) other expenses- the costs of creating a corporate spirit and team cohesion should be allocated in a separate category. This can include, for example, the costs of various corporate events, corporate events, holidays. Costs that have not been allocated should be excluded. More often than not, they do not provide any benefit to the organization.

Information about experts

Alexey Grebennikov, executive director of Rezon Group of Companies. The Rezon Group of Companies operates in the field of automation of production and accounting processes of enterprises in various industries.

Zoya Strelkova, Leading Financial Analyst, Head of the Business Economics Department of the Training Institute - ARB Pro Group of Companies, Moscow. Zoya Strelkova specializes in researching the economic state of companies, developing economic models business, strategic planning and other issues. She has participated in the implementation of more than 20 strategic planning projects for enterprises in various industries. Conducts seminars “Strategic everyday life. The PIL Approach ”and“ Finance for Managers ”. The field of activity of the Training Institute - ARB Pro: business training, HR consulting, strategic management, business information support.

Profitability of any entity economic activity depends on the correctness of the reflection and accounting of costs. Their optimization, control, distribution affect the cost of goods (services), reduce the risk of sanctions tax authorities... At the initial stage of activity, each company plans and forms a list of costs required to implement production processes... An important aspect reflected in the accounting policy is the methods of distribution of general production and

Cost classification

The pricing policy of the enterprise is formed taking into account the market situation regarding a certain type of goods, services or works, while cost regulation occurs due to the amount of the invested profit or the redistribution of business expenses. Production costs are a constant value that is made up of actual costs. The selling price (works, services, goods) includes the cost price, selling expenses and the amount of profit.

Each organization in the accounting policy forms the provisions governing the accounting of expenses, methods of their distribution and write-off. Accounting regulations ( tax code, PBU) recommended a list and classification of costs attributable to cost. The consumption rate of each item is established by the internal documents of the enterprise. Costs are systematized according to various criteria: by economic content, by time of occurrence, by composition, by the way they are included in the cost price, etc. To form a cost estimate, all costs are divided into indirect and direct. The principle of inclusion in the cost price depends on the number of types of products manufactured by the company or services provided. Methods for the distribution of direct costs (wages, raw materials, depreciation of basic equipment) and indirect (ODA and OXR) are determined in accordance with regulatory documents and the internal regulations of the company. In more detail it is necessary to dwell on general and general production costs, which are included in the cost by the distribution method.

ODA: composition, definition

With a ramified production structure aimed at producing several units of products (services, works), the enterprise incurs additional costs that are not directly related to the main activity. In this case, the accounting of expenses of this type must be kept and included in the cost price. The structure of the ODA is as follows:

Depreciation, repair, operation of equipment, machinery, industrial intangible assets;

Contributions to funds (FSS, Pension Fund) and salaries of personnel serving the production process;

Utility costs (electricity, heat, water, gas);

Other expenses directly related to the production process and its management (write-off of used inventory, MBP, travel expenses, rent of space, services of third-party organizations, provision of safe working conditions, maintenance of auxiliary units: laboratories, services, departments, leasing payments). Production costs are costs associated with the process of managing the main, service and auxiliary departments, they are included in the cost price as general production costs.

Accounting

Methods for allocating general production and general business expenses are based on the total value of these indicators accumulated during the reporting period. To summarize information on ODA in the chart of accounts, an accumulative register No. 25 is provided. Its characteristics: active, collectively distributive, does not have a balance at the beginning of the month and the end (unless otherwise provided accounting policies), analytical accounting is carried out by divisions (workshops, departments) or types of products. During a certain period, information on actually incurred expenses is accumulated in the debit of account 25. Typical correspondences include the following operations.

  • Dt 25 Kt 02, 05 - the accrued amount of depreciation of fixed assets, intangible assets is attributed to ODA.
  • Дт 25 Кт 21, 10, 41 - goods of own production, materials, inventory are written off as production costs.
  • Dt 25 Kt 70, 69 - salary accrued to the staff of the ODA, deductions were made to extra-budgetary funds.
  • Dt 25 Kt 76, 84, 60 - general production expenses included invoices issued by counterparties for services rendered, work performed, the amount of shortages identified based on the results of the inventory was written off.
  • The debit turnover of account 25 is equal to the amount of actual expenses, which at the end of each reporting period are written off to the calculation accounts (23, 29, 20). In this case, the following accounting entry is drawn up: Dt 29, 23, 20 Kt 25 - the accumulated expenses are written off to ancillary, main or service production.

Distribution

The amount of general production costs can significantly increase the cost of products, work performed, services rendered. At large industrial enterprises, pilot projects are 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, methods for the distribution of general production and general 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 types of costs in the calculation of each of them. The distribution of costs of general production value can occur in several ways:

  1. In proportion to the selected baseline indicator, which optimally corresponds to the combination of ODA and the value of output (volume of goods produced, wage funds, consumption of raw materials or materials).
  2. Maintaining separate accounting of ODA for each type of product (costs are reflected in analytical subaccounts opened to register No. 25).

In any case, the methods for the distribution of indirect costs should be fixed in the accounting policy of the enterprise and not contradict regulatory enactments (PBU 10/99).

OXR, composition, definition

Administrative costs are significant in the cost of goods, works, products, services. General business expenses are the sum of management costs, they include:

Contributions to social funds and remuneration of management personnel;

Communication and Internet services, security, postage, consulting, audit costs;

Depreciation deductions for non-production facilities;

Office, utility bills, information services;

The costs of training personnel and compliance with industrial safety rules;

Other similar costs.

The maintenance of the administrative apparatus is necessary for the implementation of production processes and further marketing of products, but the high proportion of this type of expenses requires constant accounting and control. For large organizations, the use of the normative method of accruing OXR is unacceptable, since many types of administrative expenses are variable in nature or, with a one-time payment, are transferred to the cost of production in stages, within a certain period.

Accounting

Account number 26 is designed to collect information about the company. Its characteristics: active, synthetic, collective and distributive. Closes monthly at 46,23, 29, 90, 97, depending on which methods of distribution of general production and general business expenses are adopted by the internal regulatory documents of the enterprise. Analytical accounting can be carried out in the context of divisions (departments) or types of products (works performed, services rendered). Typical account transactions:

  • Дт 26 Кт 41, 21, 10 - the cost of materials, goods and semi-finished products has been written off to the OHR.
  • Dt 26 Kt 69, 70 - the calculation of salaries of administrative personnel is reflected.
  • Dt 26 Kt 60, 76, 71 - general administrative expenses include the services of third-party organizations paid to suppliers or through accountable persons.
  • Дт 26 Кт 02, 05 - depreciation of non-production objects of intangible assets and fixed assets was charged.

Direct costs Money(50, 52,51) as a rule are not taken into account in the composition of GHR. An exception may be the accrual of interest on loans and borrowings, while this method of accrual must be spelled out in the accounting policy of the enterprise.

Write-off

All general business expenses are collected in monetary terms as a debit turnover of account 26. At the end of the period, they are written off to the main, servicing or auxiliary production, they can be included in the cost of the goods to be sold, attributed to deferred expenses or partially directed to the company's loss. In accounting, this process is reflected in the records:

  • Dt 20, 29, 23 Kt 26 - OXR are included in the cost of production of the main, service and auxiliary production.
  • Dt 44, 90/2 Kt 26 - general operating expenses were written off in trade enterprises, on financial results.

Distribution

General operating expenses in most cases are written off in the same way as general operating expenses, that is, in proportion to the selected base. If this is of a long-term nature, then it is more expedient to attribute them to future periods. The write-off will take place in certain parts, attributable to the cost price. Provisionally variable general business expenses can be attributed to or included in the price of the goods produced (in trade enterprises or providing services). The distribution method is regulated by internal documents.

1C

Currently, accounting of general production and general business costs is carried out in accounting databases and programs of the 1C group. Distribution methods are governed by special settings. When calculating the cost of ODA and OXR, it is necessary to check the boxes opposite the approved base in the “production” tab. When writing off to deferred expenses, it is necessary to set a period and an amount. To include costs in the financial result, the corresponding tab is filled in. When you run the period-end closing function, general production and general expenses accumulated in registers 25 and 26 are automatically debited to the specified accounts. This process forms the cost of the finished product.