Unf 1.6 accounting of work in production. Product output and its cost

in the configuration “Management of a small company 1.6”

Among the solutions of the 1C company there is a configuration “Management small company”(hereinafter referred to as UNF), which, surprisingly, has quite developed functionality for maintaining management accounting for a small enterprise.

More details can be found on the official website: http://v8.1c.ru/small.biz/

Among other things, this configuration allows you to automate the accounting of production costs and the calculation of the cost of goods and services.

Let's consider the features of the algorithm for writing off materials for the cost of manufactured products using the example of 2 products: a wooden bench and a metal bench. Specifications for each product are shown below in Fig. 1 and fig. 2.

We process the receipt of materials:

Now we will arrange the production of 4 benches: 3 wooden and 1 metal.

In the first case, the production is strictly according to the specification, and in the second case, we will partially replace “Aluminum Profile” with “Steel Profile” in the composition of materials without creating a new specification.

As can be seen in Figure 6, replacing part of the “Aluminium Profile” material without creating a corresponding specification led to a very “interesting” distribution of the cost of materials between the produced items. Instead of the expected write-off of the “Steel Profile” for the production of “Metal Bench”, the “Metal Profile” was distributed by quantity to all manufactured products, as a result of which the cost of the product “Wooden Bench” turned out to be significantly overestimated, while the cost of the product “Metal Bench” was significantly understated.

Figure 7 shows a situation where the “Aluminum Profile” was completely replaced with a “Steel Profile”. As can be seen in this case, the system correctly assigned all the “Steel Profile” material to the “Metal Bench” release.

It is worth noting, however, that this behavior cannot be called an error because if you turn to reference information, then the configuration developers honestly warn about what algorithm is implemented in the System

To be honest, from this description of the algorithm I would like to conclude that the “Steel Profile”, when completely replaced, should have been distributed proportionally between the products. But not everything is so simple!

Therefore, as they say, it is better to see once than to correct errors 100 times when writing off materials at cost, especially in the production of complex products consisting of a large number of different materials.

Let's summarize. What are the possible options for ensuring the write-off of materials, which will give an honest cost:

1. Create new product specifications when performing a material change.

a. The disadvantage of this approach is the need to maintain large number specifications if materials are changed frequently.

2. Selection of products for which the material is replaced without creating the material in a separate document.

a. Makes sense in situations where a material that has an impact is being replaced. significant influence on the cost of products.

b. The disadvantage of this approach is the increase in the number of input documents

3. A separate “Production” document for each product (for example, a separate document for the release of “Wooden Bench” and a separate one for “Metal Bench”)

a. In this case, you can not maintain specifications in the system at all because materials will always be written off where needed.

b. The disadvantage - as in the option above - is the increase in the number of documents.

4. Using a standard mechanism “as is”

a. It makes sense in situations where a material that has a low share in the cost of production is being replaced. In this case, even when allocating the cost of the material by quantity to different items, the distortion of the cost will be insignificant and, perhaps, can be neglected.

Guaranteed benefits of 1C:UNF

1C:UNF - for whom?

For those who trade wholesale, retail or through an online store, maintain warehouse records, provide various services, perform contract work or engage in small-scale and custom production.

Everything you need in one program

Trade and warehouse, services and works, purchases and reserves, bank and cash desk, personnel and payroll, production and assembly operations, analytical reports and CRM. Strict compliance with legislation: printed forms, 54-FZ, EGAIS, etc. Payment of taxes and submission of reports for individual entrepreneurs, for others - standard integration with 1C: Accounting.

Business Analytics

Sales statistics and profitability by orders, products, areas of activity. Control cash flows and mutual settlements with buyers and suppliers. Accounting for income, expenses and analysis of the financial results of the company.

Your knowledge
enough

You can systematize and automate your business in stages. The solution is not overloaded with unnecessary functionality; it can be easily customized to suit the management and accounting of your business. No knowledge of accounting or tax accounting is required.

Each configuration has its own characteristics, but there are several functions that, strictly speaking, define the concept of “production accounting” and are present in any of them in one form or another.

The main functionality related to production accounting:

• The ability to create and store specifications for the manufacture of products, services, and semi-finished products.
• Accounting for semi-finished products in multi-process production.
• Accounting for marriage.

Specification Comparison

For comparison, here are some specifications from different solutions 1C.

The simplest specification belongs to the most common configuration “1C Accounting 8.3”:

Such a specification contains a minimum of data: name (what we produce), in what quantity, what materials and how much is used during production.

The specification from the UNF occupies an intermediate position in complexity.

In 1C UNF you can specify both a list of components and a list of operations. Such information is quite enough to describe the simple production process of a small company.

Figure 4 shows the resource specification used in 1C ERP - the most modern and promising configuration for accounting for production processes of any production volume and complexity. This specification is intended to describe the network schedule for the manufacture of a product.

Comparison of specifications makes it possible to analyze the capabilities of various 1C configurations. The more complex the specification, the more functionality the configuration has.

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Features of production accounting in 1C: Chain of production documents

Any production process has several similar stages:

• Transfer of materials to the production workshop.
• Product release.
• Transfer of products to the warehouse.
• Sales of products.

To the same list you can add processing of customer-supplied raw materials and transfer for processing.

In 1C configurations, the following documents are used to reflect the above production stages:

These documents form a kind of production chain. It is recommended to maintain the chronological sequence of all documents involved in such a chain. If materials are not received into the warehouse before they are written off for production, the program will not be able to correctly calculate the cost of components, and then the output product. The same thing happens if you reflect the release finished product before the materials are written off from the warehouse into production.

The most important from the point of view production accounting The document is the document “Production report for the shift”. It reflects what exactly was produced, in what quantity, when, from what.

The “Materials” tab can be filled out based on the specification.

Figure 5 and Figure 6 show the “Production Report...” documents from the 1C: Accounting and UPP configurations. The documents have the same meaning - a reflection of product release. But as you can see from the pictures, the content is different. The UPP has several additional tabs: “Distribution of materials”, “Distribution of other expenses”, etc.

These bookmarks are needed to distribute direct costs directly in the document itself and for a specific item. This makes it possible to calculate the cost of each unit of manufactured product or semi-finished product. Unlike UPP in 1C: Accounting, cost distribution is performed only up to the item group.

One more distinctive feature UPP – use of orders. There are orders from customers, orders to suppliers, orders for production. Orders are very important documents from the point of view of production accounting. In UPP you can order and analyze its execution. Figure 7 shows an example of a customer order and a report on it.

UNF is even more “focused” on the use of orders in production accounting. Here the chain looks like this:

Buyer order – Production order – Production – Transfer to warehouse – Sales.

All documents are created based on each other.

As can be seen from Fig. 8, instead of the document “Production Report ...”, the UNF uses the document “Production”. The meaning and content are the same.

In conclusion, there is a chain for ERP (Fig. 9, Fig. 10). This configuration implements a fundamentally new approach to production accounting. Production accounting goes hand in hand with production planning. On the one hand, this is more difficult, on the other hand, it is ensured completely new level production management.

Work with production is carried out in a separate section of the “Production” configuration. In Fig. 1, the document “Production” is opened, which accounts for the products and writes off direct costs that are reflected in the cost of production.

Rice. 1. Section "Production". Document "Production"

Product manufacturing services can be reflected in the UNF configuration in two ways:

1. If a service includes an accounting account for “indirect costs,” the program will automatically distribute the cost of this service according to the number of products produced (Fig. 2).
2. The service account should be “work in progress”, then we have the opportunity to close this service manually for the production we need (Fig. 3).

Rice. 2. Item card with the service, where the “Indirect costs” account is selected

Rice. 3. Item card with selected cost account “Work in Progress”

Working with work in progress

After the necessary costs have been collected on work in progress (in the “Work in Progress” accounting account), at the end of the month, before closing the period, it is necessary additional document“Distribution of Costs” close the current accounting account for cost (Fig. 4).

Rice. 4. Document “Cost Allocation”.

In the “Cost Allocation” document we indicate the period for which the production must be completed. On the “products” tab (Fig. 4), click the “fill in by release” button. The Tabular part includes all products that were produced during the specified period.

Rice. 5. Document “Cost Allocation”, tab “Costs”

Next, on the “costs” tab (Fig. 5), click the “fill in balances” button, and the program fills in data on the amount of costs that were not closed automatically. After this, you can click the “distribute by quantity” button, and the distribution will be made running costs proportional to the number of products produced.

After the costs have been posted, all incoming documents have been entered and production reports have been posted, you can close the month (Fig. 6)

The program tells you which checkboxes are necessary to ensure that the information in the cost and financial results reports is up-to-date (indicated by an exclamation mark).

We indicate the necessary operations. Click “Close the month” (Fig. 6). After this, the program asks “Move the editing ban date?” so that no one can make changes (Fig. 7).

Select the required answer accordingly.

Rice. 7. The question “Should I postpone the date of prohibition of editing” to the next period.

Financial result

Rice. 8. Report " Financial result»

Distribution of wages to production costs

In order for wages to be included in the cost of production, it is necessary to select the appropriate cost account (Fig. 9).

In terms of production, the 1C:UNF program is primarily designed for “custom” production, typical for small companies. The reservation mechanism is actively used, i.e. an indication that a specific material/product/goods in a warehouse or department can only be used for the purpose of securing a specific buyer order.

A fairly large list of standard documents can create, move, and write off reserves. The main problem for users is that it is not always clear how this or that reserve is formed. This is due to the fact that some documents form reserves explicitly (the user himself determines the size and need for creating a reserve), others implicitly - when posted, the item automatically falls into the reserve.

This material is intended primarily for users who have little experience working with 1C:UNF, but, as was noted, experienced users also have questions about the reservation system.

The description is structured in such a way that first a brief theoretical part is presented, describing how to work with reserves in a specific document, and then a cross-cutting example is attached to this document.

Initially, there was an idea to include a cross-cutting example in spoilers, but at the moment The site engine does not support the creation of spoilers.

The end-to-end example was created in UNF 1.6.6.39

Article structure :

Document "Buyer's order"

The reserve is formed explicitly.

In order to reserve an item for an order, you must fill out the field " Reserve"in the tabular section" Goods, services" .

This field can be filled in either manually or automatically using the " button Change reserve"->"Fill in the remainder" (approx. according to free balances in the warehouse).

The warehouse at which the reservation will be made is indicated in the field " Warehouse (reserve)"on tab" Additionally".

It is logical that a reserve is possible only if there is a free balance in the warehouse. (unless, of course, you have disabled the option " Control balances", which is not recommended)

Example:

The client "Ilf and Petrov" ordered 12 chairs.

2 chairs in stock finished products We already have them, we reserve them immediately.

10 chairs need to be produced.

Remainders after document processing:

Document "Production Order"

Products: Not reserved

Materials:

To make a reservation, you must fill in the column " To Reserve"in the tabular section" Materials", and also indicate where to get the free balance to create a reserve - fill in the field " Reserve warehouse". In this field you can specify both a warehouse and a department (workshop). The reserve falls under the buyer's order specified in the header.

If all materials for the production of products from the buyer’s order were ordered to the supplier (specifically for a specific buyer’s order) and arrived (or will arrive) at the warehouse, then there is no point in filling out the “To Reserve” field, since the reserve of materials will be generated automatically by the “Receipt Invoice” document.

Example:

To produce 10 chairs we need:

• 40 legs
• 10 seats
• 10 backs
• 1 kg screws

We create a “Production Order” based on the “Buyer Order” document.

Screws are always in stock in large quantities. We reserve them immediately.

Remains after:

Document "Order to supplier"

There is no direct reservation in the document.

Example:

Legs, seats and backrests are not in stock; they are ordered from the supplier for a specific customer order.

We create a document “Order to supplier” based on the production order.

Document "Receipt invoice"

Implicit reserve formation.

Despite the fact that the document does not contain the "Reserve" field, this document automatically reserves all incoming items for the buyer's order.

How does the program “understand” which buyer’s order the reserve will be assigned to, since there is no field “Buyer’s order” in the invoice?

It all depends on filling out the document" Order to supplier", according to which the receipt is carried out.

If the “Order to Supplier” document is linked to a specific order/orders (the “Buyer’s Order” field is filled in in the header or in the tabular section), then the received goods are reserved directly for this order.

So it is logical that:

• If a goods receipt is made against an order from a supplier that does not reference a customer order, no reservation occurs.
• If the invoice is entered without using an order to the supplier, the reservation also does not occur (even if you enter the invoice based on the buyer’s order)

Example:

The supplier delivered the ordered legs, seats and backrests.

We create the document “Receipt invoice” based on the order to the supplier.

Remains after:

Document "Inventory Transfer"

Field " Reserve" is filled in for items that are already in reserve by order of the buyer in the warehouse from which the transfer is being made (field " Sender")

Regardless of whether we move a pre-reserved item (with the column filled in " Reserve") or the item on the free balance (column " Reserve" not filled in) - as a result of the movement, the entire item will fall under reserve at the receiving warehouse/department.

Example:

We move all the materials necessary for the production (or rather assembly) of chairs to the workshop.

We create a document "Inventory transfer" based on the production order.

Remains after:

Document "Production"

Products:

As a result of release, the product ends up in reserve at the receiving warehouse/department. (field " Recipient")

Materials:

In the field" Reserve" indicates the already reserved quantity of the item, which as a result of production will be written off both from the warehouse and from the reserve. (field "Write off from:")

If at the previous step all materials were moved to the workshop and, therefore, ended up in the reserve - in this case, the field " Reserve"in document" Production" must be filled in. (and will be equal to the "Quantity" field)

Example:

We are preparing to release 10 chairs.

We create a “Production” document based on a production order

Remaining after:

Document "Invoice"

It is clearly indicated whether the goods are shipped from the reserve or from the free balance. The quantity of items shipped from the reserve is indicated in the column " Reserve".

Example:

We are shipping 12 chairs.

Based on the “Buyer’s Order” document, we enter the invoice.

All chairs are shipped from reserve.

Remaining after completion: no

Document "Inventory Reservation""

You can change the reserve status at any time using the service document "Inventory Reservation".

By using of this document Maybe:

• Increase reserve
• Reduce reserve
• Move reserve between structural divisions(from warehouse to workshop, from warehouse to warehouse, etc.)

But, within the framework of one document, it is impossible to move the reserve from one order to another. (to do this, you need to enter two documents - the first one writes off the reserve for the first order, the second one adds it to the reserve for the second order)

Example:

Let's say that the customer changed the original requirements before shipping and asked to reduce the order size from 12 to 10 chairs.

"Ilf and Petrov" is a client with whom we have been working for a long time and fruitfully. We will show loyalty by reducing the order size without imposing any penalties.

As a result, we ship not 12, but 10 chairs to the client. But let me remind you that 12 chairs were produced.

The reserve must be removed from the remaining 2 chairs, since the buyer’s order has been fully completed.

Remaining after:

Report "Analysis of movements in reserves"

To analyze movements in reserves by registrar, we developed our own simple report.

The standard reports were not satisfactory because when drilling down to the registrar, they provided incorrect data.

P.S. Closing an order and making a reservation

When closing a buyer's order after its execution (checkbox " Closed" in the order header) reserves are not automatically removed from the order.

It will also not be possible to remove reserves from a closed order - it is prohibited to create a “Reservation of Inventory” document based on a closed order. Take this point into account.

This differs, for example, from the logic of another standard solution 1C - Management manufacturing enterprise. In the UPP when closing an order (enter a separate document) reserves are removed from the order, which, in my opinion, is more logical.

UPD from 08/30/16:

Added report "Analysis of movements by reserves"

That's all, I hope that after reading of this material The operation of the reservation mechanism has become more clear to you. Please upvote if the material was useful.