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The cost of selling goods is the cost of bringing goods from production to consumers, expressed in terms of monetary form. Implementation costs are socially necessary labor costs that ensure that trade fulfills its functions and tasks.
Implementation costs are characterized by amount and level. Their level in retail trade is determined as a percentage of retail turnover. The level of implementation costs is important quality indicator trading activity. On the one hand, this indicator is used to judge the amount of costs per 1 thousand rubles. turnover, on the other hand, on the share of trade expenses in the retail price, on the third, on the efficiency of the use of material, labor and financial resources. The optimal level of spending corresponds to the best way use of limited resources to achieve the goal - to ensure competitiveness.
Expenses for the sale of goods are conditionally divided into net and additional. Net costs are the costs of organizing the sale and purchase process, the maintenance of administrative and managerial personnel, the costs of accounting and reporting. Additional costs are due to the continuation of the production process in trade (packaging, packaging), the transformation of the production range into a trade one.
Costs are explicit and implicit. Explicit (accounting) expenses are expenses associated with the use of attracted material, financial and labor resources, which are fully reflected in accounting and refer, according to the law, to the cost intensity of product sales.
They share:
On the material costs(the cost of goods, raw materials, materials used for packaging, storage, ensuring a normal trade and technological process; the amount of depreciation of low-value and wearing items; the cost of work and services provided by other organizations of this organization, fuel of all types, etc.);
- labor costs;
- deductions for social needs and other deductions;
- depreciation of fixed assets;
- other expenses.
Implicit costs are the costs associated with the use of resources owned by the organization itself. Implicit costs include payments that the organization could receive with a more profitable use of its resources (opportunity costs), the normal profit that keeps the entrepreneur in his chosen field of activity.
Expenses for implementation in the domestic economy are classified by types and items of expenses, industries economic activity, goods. The nomenclature of expenditure items, common for the entire sphere of circulation, includes 15 items.
Firstly, such a division contributes to solving the problem of mass regulation and profit growth based on a relative cost reduction with an increase in sales proceeds. Secondly, such a classification allows you to determine the cost recovery, that is, the financial strength of the organization. Thirdly, the allocation of fixed costs makes it possible to use the marginal income method (gross income minus variable costs) to determine the size of the trade allowance.
Fixed costs do not depend on changes in the volume of activities, variables - change in proportion to the growth (decrease) in the volume of activities.
By commodity classification is associated with differences in cost levels caused by different cost-intensive goods. The commodity classification is based on the amount of expenses per 1 thousand rubles. turnover. This classification is very relevant when justifying the trade markup for certain commodity groups and goods.
The analysis of sales costs is aimed at identifying opportunities to improve the efficiency of a trade organization through a more rational use of labor, material and financial resources in the process of implementing acts of sale and purchase of goods and organizing trade services for consumers.
The objective of a complete implementation cost analysis is to determine:
Dynamics and degree of implementation of the expenditure plan for the general level and individual items of expenditure;
- the size and rate of change in the actual (expected) level of expenditure compared to the planned level and in dynamics;
- the amount of savings or cost overruns (according to the overall level of expenditures and individual items);
- changes in the size of the influence of the main factors on the deviation of actual costs from planned ones;
- the level of costs for the sale of certain types of goods;
- differences compared to the costs of competitors.
Based on the results of the analysis, an explanatory note is drawn up containing specific recommendations for managing costs and eliminating irrational current costs in trade.
The absolute deviation (savings or overspending) is the difference between the actual and planned amount of expenses (or in dynamics).
The change in the level of implementation costs is calculated as a deviation of the actual level from the plan or data from the previous period.
The rate of change in the level of expenditures for implementation is determined by the ratio of the size of the change in their level to the base level, expressed as a percentage. The rate of change shows the percentage change in the level of spending on implementation in relation to the base level, if the latter is taken as 100%.
Relative savings (overspending) are determined by multiplying the size of the change in the level of sales costs by the actual retail turnover and dividing the product by 100.
The cost-benefit ratio is calculated as the ratio of turnover to the amount of sales costs.
When analyzing the composition and structure of trade expenditures, an assessment of the fulfillment of the plan and the dynamics by items of conditionally variable expenditures should be given according to their level. At the same time, semi-fixed costs are studied primarily on the basis of absolute data.
The most difficult stage in the analysis of expenditures in trade is the quantitative calculation of the factors influencing their dynamics.
To measure the impact of the degree of implementation of the plan or the dynamics of turnover on the costs of implementation, the basic costs are recalculated for the actual turnover. According to variable items of expenditure, it is believed that with the overfulfillment of the retail turnover plan, their amounts increase proportionally, and the level remains unchanged - the base one. The recalculated basic amount of conditionally variable costs is determined by multiplying the actual volume of trade by their basic level and dividing the resulting product by 100.
The recalculated basic level of semi-fixed costs is determined by the ratio of their basic amount to the actual turnover and multiplying the resulting product by 100.
The impact of changes in the volume of trade on the amount of conditionally variable costs is defined as the difference between their recalculated and basic amounts, and on the level of conditionally fixed costs - as the difference between their recalculated and basic levels.
To calculate the impact of prices on the level of costs, it is necessary to have data on commodity price indices, transport costs indices, rates rent, tariffs for public Utilities, official salaries, tariff and interest rates for the use bank loans. Then the level of expenses for individual items is recalculated into comparable prices and tariffs. The difference between the levels of sales costs in current and comparable prices is the influence of the price factor.
The main task of forecasted calculations of expenses for the sale of goods for the future is to determine the optimal level of costs at which it is possible to increase sales volumes and profits without reducing the high quality of customer service.
Operations to reflect additional costs for the sale of goods occupy an important place in the accounting of enterprises in the trading industry. We will talk about the composition of such expenses and the features of their accounting in our article.
Selling costs include the costs incurred by the organization directly for the purchase of goods, as well as the costs associated with the procedure for its implementation (the so-called distribution costs). According to PBU and the Tax Code of the Russian Federation, additional costs for the sale may include:
- the cost of renting premises (shop, warehouse, retail outlet);
- wages for employees who are engaged (sellers, loaders);
- (delivery of goods from the supplier and to the buyer);
- the cost of maintaining commercial inventory and equipment;
- the cost of storing the goods;
- representation, management and other expenses related to .
It should be noted that transportation costs for the delivery of goods from the supplier can be included in the cost of goods and reflected on account 41.
Accounting for additional costs for the sale of goods
Account 44 is used to reflect generalized information on additional costs associated with the sale of goods.
Consider reflection postings:
Shipping and packaging costs
LLC "Kupets" is engaged in the sale of food products. 02. .2015 LLC "Kupets" purchased a batch of flour at a price of 484,500 rubles. Flour was delivered to the warehouse of Kupets LLC in bags in 50 kg bags, after which it was packaged in 1 kg packages for further retail sales. The cost of packaging, which was previously purchased by Kupets LLC, amounted to 7,480 rubles. Other expenses for packaging and packaging of flour amounted to 12,300 rubles.
In the accounting of Kupets LLC, the following entries were made:
Shipping costs
LLC "Farmer" is engaged in the wholesale of dairy products. At the end of November 2015, the sales proceeds amounted to 1,314,500 rubles. without VAT. As of 30. .2015, unsold goods in the amount of 543,000 rubles are registered.
The balance of expenses for the delivery of goods at the beginning of the month is 24,000 rubles; during November 2015, 53,000 rubles were spent.
To determine the amount of expenses incurred for delivery in November 2015, the accountant of LLC Fermer made the following calculations:
- The average percentage of delivery costs was 5.86% (24,000 rubles + 53,000 rubles) / (1,314,500 rubles + 543,000 rubles) * 100%.
- The amount of delivery costs that falls on unsold goods is 31,820 rubles. (543,000 rubles * 5.86%).
- The amount of transportation costs included in the cost of goods sold is 45,180 rubles. (24,000 rubles + 53,000 rubles - 31,820 rubles)
The accountant of Farmer LLC wrote off the amount of transportation costs with the following posting:
Write-off of expenses for the sale of goods
According to the results of December 2015, Textile Plus LLC sold products in the amount of 1,412,000 rubles, VAT 215,390 rubles. The cost of goods sold is 945,000 rubles. When selling the goods, Textile Plus LLC incurred additional costs for the sale (storage of fabrics, wages to sellers) in the amount of
Accounting entries for the sale of goods and services are reflected in electronic databases and special journals. They can be used to judge the change in the status of objects: when the valuables were shipped, in what period they received payment for them, and when the write-off occurred. How to process transactions and which accounts to use?
Revenue postings differ by trading type:
- If an entrepreneur or company works in retail, then services and goods are sold through cash settlements, debit or credit cards, in rare cases - upon presentation of checks. All trading operations are accounted for by cash registers (hereinafter referred to as cash registers). The seller has a choice: to keep records of valuables through the purchase price (no markup at the time of purchase from the supplier). Accounting is also not prohibited through the sale price, which is formed by adding up the purchase price, the VAT surcharge and the markup on the service or product.
- If an LLC or an entrepreneur themselves act as suppliers in a contractual relationship or purchase large volumes of goods, then it is considered that they are engaged in wholesale trade. Posting proceeds from the sale of valuables in this case is carried out either after they are shipped to the buyer's warehouses, or after receiving an advance payment or full payment from the counterparty. The accounting method is chosen by the supplier independently, there is no separation in the law for various kinds services and goods.
Each trading operation is executed through primary documentation (Article 9 of the Law “On Accounting” No. 402-FZ, approved in 2011). In wholesale sales, there are two main primary documents:
- consignment note in the form TORG-12 - the form is filled out in situations where an individual entrepreneur or a commercial organization does not work with VAT.
In retail activities, all transactions are automatically reflected in the cash register.
Conduct timely accounting primary documentation and specialists will be able to notify the buyer or seller of the absence of completed forms. With their help, the accounting of an enterprise of any size will be kept neat and structured.
G/L accounts used in postings from revenue
For each organization, accounting entries for the sale of services and commodity values will be different. Accordingly, they will be issued through different accounts using different credits and debits. Below is a table of the main accounts used in trading:
| Account number | What is reflected in the invoice? |
| 20 | It is used exclusively in the service sector. It reflects the expenses of an individual entrepreneur or a commercial organization for the performance of work assigned by the customer. |
| 41 | If the entrepreneur or LLC acts as an intermediary between the manufacturer and the final buyer, then the price of material assets for resale is reflected in this invoice. |
| 42 | Reflects the write-off of the markup if the store sells items at the selling price. |
| 43 | Used by manufacturers of material assets to reflect the quantity and cost of goods created in a factory or plant. |
| 44 | To sell products, you need to find a buyer who will resell it later, or rent a room, hire staff, and purchase equipment for independent sales. It takes into account the cost of organizing trade. |
| 45 | Used by wholesalers when shipping valuables to counterparty warehouses. The invoice takes into account only the fact of shipment, the object of the transaction has not yet been paid by this moment. |
| 46 | Revenue from the sale of products is reflected in posting 46 if a long-term contract for the supply or provision of services was concluded between counterparties. The delivery itself is carried out in batches at certain periods specified in the agreement. Likewise with services. Those. the account is used only if the shipment of goods or the execution of work takes place in stages. |
| 50 | Relevant for shops and companies operating in the service sector, if they accept payments from customers in cash. |
| 51 | The account is used to record all non-cash settlements with a company or entrepreneur (both when paying for goods and for purchasing expenses). Does not apply to credit or debit card transactions. |
| 52 | Relevant for stores working with foreign contractors. Revenue postings to this account are made only if the foreign partner paid for the products in a foreign currency. |
| 57 | Although the calculations bank cards can also be considered non-cash, they are allocated in a separate category in account 57. It is not used to reflect non-cash settlements on payment, collection orders. |
| 62 | It is used in situations where a businessman has completed work, sold a service, product to contractors or suppliers. |
| 68 | It is used to reflect the amount of VAT, which is additionally charged on the price of the goods, provided that the seller himself works with VAT. |
| 76 | The posting of proceeds from the sale of products is reflected one-time. For example, company X purchased stationery from organization Y and did not apply for its services again. |
| 90/1 | It is used to fix the amount of proceeds from sales (both material assets and services). |
| 90/2 | The cost of goods sold, as well as services and works, is prescribed. |
| 90/3 | The amount of VAT is fixed, which is already included in the price of services, goods or works. Not to be confused with account 68, which states how much VAT is only accrued, but not included in the price. |
| 90/4 | Goods subject to excise duty are taken into account. |
| 90/5 | The account fixes the presence of a profit at the store or, on the contrary, a loss. |
Standard posting, which reflects the proceeds from the sale of products, is carried out through account 90 and its subaccounts. How is it formatted?
- The sales themselves are processed through account 90/2, where a debit is written at cost. At the same time, a credit is recorded in account 41, where a suitable cell is selected depending on how trade is carried out: retail or wholesale deliveries.
- Profit is recorded through the credit of account 90/1 in conjunction with the debit 62.
- When working with intermediaries, the supply of valuables to warehouses is reflected in credit 41 and debit 45. The sale of shipped goods is recorded through credit 45 and debit 90/2.
- VAT is taken into account in credit 68 and debit 90/3.
- The markup is taken into account in credit 42 and debit 90/2.
By the end of the month, it is necessary to “reset” indicators for reversal transactions.
Errors in recording the activities of an entrepreneur or LLC can lead to additional costs and penalties from tax authorities. Output in translation, in this case, the customer can count on the correct and timely accounting of documents and business transactions.
Practical Design Examples
Below are tables with typical situations for recording revenue through postings.
Example for a retail store
Retail sales are carried out either using plastic cards presented by customers, or through the acceptance of cash at the cash desk.
Typical example:
| Credit | Debit | Type of operation |
| 90/1 | 50 | Cash cash from the sale of material assets transferred to the cashier. |
| 90/1 | 57 | Payment for goods made using a credit or debit card. |
| 57 | 51 | The bank transferred funds to the seller's settlement account on the basis of a valid acquiring agreement. |
| 57 | 90/2 | Payment of interest for the use of POS-terminals in the store on the basis of a valid acquiring agreement. |
| 41 | 90/2 | Write-off of realized material assets at their cost. |
| 42 (reversal) | 90/2 (reversal) | When accounting for products at the selling price, the markup is written off. |
| 68 | 90/3 | If the company operates with VAT, then the amount of tax for the sold items is determined. |
| 44 | 90/2 | Inclusion of expenses for the organization of trade. |
Example for prepaid wholesalers
| Credit | Debit | The essence of the operation |
| 62 | 51-52 | Receiving an advance payment from a customer for a service or product. |
| 68 | 76 | Determining the amount of VAT on the amount of the prepayment. |
| 90/1 | 62 | The amount of revenue received from trading operations or the provision of services is prescribed. |
| 41 and 43 | 90/2 | Write-off finished products at their cost. |
| 42 (reversal) | 90/2 (reversal) | If the organization keeps records through the selling price of products, then this operation writes off the markup. |
| 68 | 90/3 | Determining the amount of VAT on sold material assets. |
| 62 | 62 | The customer's advance has been credited. |
| 62 | 51-52 | If the prepayment is partially paid, you must determine the residual price and reflect it. |
| 76 | 68 | VAT calculated from prepayment is credited. |
An example for wholesalers keeping records of shipping
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Depending on the terms of delivery fixed in the contract with the buyers, some costs for the sale of products may be reimbursed by the buyers to the manufacturer in excess of the wholesale prices established for the products. We are talking about the cost of packaging and those transportation costs when the wholesale price of the delivery Free-station or free-car-station of departure is set. Such costs are compensated by the money received from the buyer.
Register analytical accounting non-production expenses is a statement No. 15. Accounting in it is carried out in the context of the established nomenclature. On the basis of primary documents containing data on non-production costs, such a statement is either maintained by the accounting department as an accumulative register, or is received according to computer data in the form of a finished summary. It reflects the following types expenses:
for reimbursement of storage, handling, transshipment, packaging, transport and insurance costs of the supplier, which are included in the price of products in accordance with the delivery basis provided by the agreement of the parties;
for payment of services of forwarding, insurance and intermediary organizations (including commission fee), the cost of which is included in the price of products in accordance with the delivery basis provided by the agreement of the parties;
for payment of export (export) customs duties and customs fees;
for reimbursement of expenses for participation in exhibitions, fairs, samples and models transferred free of charge, for entertainment expenses (organization of receptions, conferences and other official events, including remuneration of service personnel) in the amount of up to two percent of the volume of sales of products (works, services) for reporting year.
As part of non-production expenses of the enterprise, from --- a separate accounting position fixes the cost of advertising. Advertising expenses are the expenses of an enterprise for targeted --- impact on the consumer to promote products (goods, works) on the sales market. These include expenses for the development and publication of advertising products (illustrated price lists, catalogs, brochures, albums, posters, etc.); development and production of sketches, labels, branded packages, badges, packaging, souvenirs with branded symbols, etc.; promotional activities carried out with the help of funds mass media(ads in the press, on radio and television); expenses for light and other outdoor advertising; acquisition, production, duplication and demonstration of promotional films and videos, etc.; production of stands, dummies, indexes, etc.; storage and forwarding --- advertising materials, window dressing, exhibitions - sales --- sales; markdown of goods that have completely or partially lost their original quality as a result of forwarding and participation in exhibitions and promotional events, and more.
In accordance with the new chart of accounts, accounting for this type of expenses is provided for on account 93 “Sales expenses”. The debit of the account reflects the amount of recognized sales costs, the credit - write-off to account 79 “ Financial results” . As part of this type of expenses, in addition to those previously taken into account, it is planned to reflect depreciation, repair and maintenance of fixed assets, other tangible non-current assets used to ensure the sale of products, goods, works and services.
Account 93 "Distribution costs" corresponds
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By debit with credit accounts |
By loan with debit accounts |
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Depreciation of non-current assets |
Financial results |
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Productive reserves |
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Low-value and consumable items |
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Semi-finished products |
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Finished products |
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Agricultural products |
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Bank accounts |
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Other cash |
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Settlements with buyers and customers |
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Settlements with different debtors |
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Reserve for doubtful debts |
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Deferred costs |
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Securing future costs and payments |
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Long term loans |
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Short term loans |
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Settlements with suppliers and contractors |
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Calculations for taxes and payments |
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Insurance settlements |
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Payroll calculations |
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Settlements for other transactions |
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Material costs |
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Labor costs |
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Contributions for social events |
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Depreciation |
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Other operating expenses |
Distribution expenses in accordance with the requirements of P(S)BO 16 are related to operating expenses and are not included in the cost of goods sold and are reflected as expenses of the reporting period in which they were incurred.
Production costs are expenses for ordinary activities that are associated with the production of products, the performance of work, the provision of services. Together with the costs of selling, they form the costs of production and sale of products. We will tell you more about the accounts used for their accounting, as well as the issues of cost analysis in our consultation.
Production and sales cost accounts
Chart of accounts accounting and the Instructions for its application stipulate that the costs of the enterprise for the production and sale of products are taken into account on the following active synthetic accounts (Order of the Ministry of Finance dated October 31, 2000 No. 94n):
The occurrence of such costs is reflected in the debit of these accounts and credit, in particular, the following:
- 02 "Depreciation of fixed assets";
- 10 "Materials";
- 60 "Settlements with suppliers and contractors";
- 70 "Settlements with personnel for wages";
- 69 "Calculations for social insurance and provision”, etc.
So, for example, the calculation wages employees of the main production is reflected as follows: Debit account 20 - Credit account 70.
And the services provided by the transport organization for the delivery of goods to customers: Debit account 44 - Credit account 60.
Planning costs for production and sales of products
Given that the costs of ordinary activities usually have the largest share in the total cost of any organization, their analysis and planning, as a rule, is given increased attention.
An analysis of the costs of production and sales of products can be carried out both in terms of composition, structure, dynamics within one organization, and by comparing them with industry average indicators or, if relevant information is available, with competitor data.
In matters of cost management of the organization, an important place is occupied by the preparation of cost estimates for the production and sale of products.
The cost estimate for the production of products allows the organization to plan its costs by items and elements of costs. This, in turn, will simplify the process of analyzing actual costs, help identify specific reasons for exceeding standard costs, and also find ways to reduce production costs.
At the same time, both the total costs for the entire output and the costs per unit of output are analyzed. The cost of producing a unit of output is the result of the ratio of the total cost to the quantity of output.
To analyze production costs, a general cost index can be calculated. For the total production cost index, the formula looks like this:
where i is the desired overall production cost index;
k 1 N - the number of the N-th type of product in the reporting period;
c 1 N - the cost of the N-th type of product in the reporting period;
k 0 N is the quantity of the N-th type of product in the base period;
with 0 N - the cost of the N-th type of product in the base period.
The base period can be any previous period, with the costs of which the total production costs of the reporting period are compared.
At the same time, not only general, but also expenses for individual items and elements, as well as both cost and physical indicators can be analyzed. So, for example, the costs of working time for the production of a unit of output can be investigated.