Cost calculation items in 1c erp. Using Standard Analytics for Cost Accounting

Financial and regulated accounting data is generated on the basis of operational accounting data (available primary documents). The most used operational accounting documents are discussed in the article “ " This article will address the following issues:

1. Organization creation and setup accounting policy

2. Chart of accounts for regulated accounting, features

3. Setting income tax rates

4. Setting up rules for reflecting documents in regulated accounting

5. Setting up expense items and costing items

6. Formation of documents on cost distribution and performance of routine operations to close the month

7. Generation of reports on regulated accounting

1. Creating an organization and setting up accounting policies in 1C:ERP Enterprise Management 2.0

A new organization can be created in the “Regulatory and reference organization” section in the “Organizations” directory. In the same section you can fill in other background information:

In the journal that opens, create new organization by clicking the “Create” button

From an organization’s card, you can create bank accounts, cash registers, other information and directories related to this particular organization. We create an accounting policy for regulated accounting on the “Accounting Policy and Taxes” tab.

This tab contains information related to property taxes. We create the remaining accounting policy data using the “Create new” button

2. Chart of accounts for regulated accounting in 1C:ERP Enterprise Management 2.0

You can see the chart of accounts in the “Regulated Accounting” section. A feature and difference from the 1C:Enterprise 8. Manufacturing Enterprise Management 1.3 program is that the Chart of Accounts in 1C:ERP is single for accounting and tax accounting. This allows you to see the results of tax and accounting documents at the same time, as well as generate standard regulated reports with disclosure of information on accounting and tax accounting, temporary and permanent differences in a single report. We will look at examples of this further.

3. Setting income tax rates in 1C:ERP Enterprise Management 2.0

In order to generate regulatory operations for the formation of income tax and data on accounts 68.04 and 99, it is necessary to set income tax rates. Rates are set in the “Regulated Accounting” section

In the window that opens, create bets using the “Create” button

When setting rates in this way, these rates will apply to all organizations that will be entered into the information base. That is, setting up rates for each organization (as was the case in the 1C:Enterprise 8. Manufacturing Enterprise Management 1.3 program) is not required. If different rates apply to any organization, then it is necessary to include the attribute “Different income tax rates apply.” You will be able to enter rates by organization.

4. Setting up rules for reflecting documents in regulated accounting in 1C:ERP Enterprise Management 2.0

In 1C:ERP Enterprise Management 2.0 accounting entries are not formed at the time of the primary document. And the documents themselves do not provide for invoicing accounting. At first glance this may seem inconvenient, but it is not. Firstly, postings are not generated only if the posting generation settings have not yet been made for this type of operation. And you can do them once and for all. And secondly, such a solution protects regulated accounting from possible user errors regarding the creation of accounting accounts. If a new business transaction arises in the organization, the user will not be able to reflect it on the accounting accounts until the posting setting is created. And this is also protection against errors and possible incompetence. Therefore, the setting must be carried out by a competent user, i.e. chief accountant or other competent persons. And thirdly, setting up reflection in regulated accounting is not required for all business situations. There are documents in which the corresponding accounts are determined by the document. For example, “Prikhodny” cash order» by default generates a debit account of 50.01. But, for example, for operations related to item accounting, setup is required, because the item includes purchased materials (account 10), semi-finished products (account 21), and finished products(account 43) and goods (account 41) and more. If we compare it with the 1C:Enterprise 8. Manufacturing Enterprise Management 1.3 program, then accounts for items are also set up there, but not all users performed this setup, because invoices there can be entered directly in documents, and this often leads to errors due to human factor. Settings are also required for some other accounting objects, which we will consider further.

Let's consider the procedure for creating settings for reflecting data in regulated accounting in 1C:ERP Enterprise Management 2.0.

First, in the “Administration” section you need to make the “Financial Accounting Groups” attribute active. It is the presence of these groups that will make it possible, for example, to take into account items on different accounting accounts, costs on different accounting accounts, depending on the type of costs (general, general production, production) and more.

If in this window the “Financial accounting groups” attribute is not available for editing, then you can enable it in the following way: in constants through the “All functions” menu

If this “All functions” button is missing, then enable it through the “Tools - parameters” menu, enable the “All functions” command in the same window.

In the window that opens, expand the “Constants” menu and find the line “Use financial accounting groups”, open it by double-clicking.

We set the sign to active, write it down and close it.

The directory of financial accounting groups is stored in the “Regulated Accounting” section

We open the directory “Groups for financial accounting of items”. Click the “Create” button to create a new element, which looks very simple. The name is arbitrary, any convenient for the user.

For this group, we will take into account the items that should be taken into account on account 10.01. Accordingly, this group must be indicated in the card of the corresponding item, and an accounting account must be set up for this group.

The “Nomenclature” directory is located in the “Regulatory and reference information” section. In the nomenclature card we indicate the group as follows:

We have specified a financial accounting group for the “Fabric” item. Now let's set up an accounting account for the group. You can go to the settings log through the “Regulated accounting” section

This setup window indicates which accounts account for the items located in the Main warehouse of the organization “Our organization” and belonging to the financial accounting group “Purchased raw materials (account 10.01)”. Let’s also consider the procedure for filling out the “Settlements with counterparties” tab.

Creating financial accounting groups to account for settlements with counterparties is generally not required. It is enough to create one line in the settings window without specifying the financial accounting group. When purchasing inventory items, the VAT account is determined automatically by the type of item (service, product, equipment...). The need to divide settlements into groups may arise if there are settlements in foreign currency or in conventional units, because These calculations should be reflected in other subaccounts.

And now that everything that is needed is configured, let’s consider how procurement operations are reflected in regulated accounting. Let's assume that we purchased fabric. How to create a purchasing document is described in the article “ »

There are no postings, but just click on the “Reflect in regulatory accounting” button and

The data is reflected in accounting and tax accounting and all this information is reflected in one window, because the chart of accounts in 1C:ERP Enterprise Management 2.0 is unified, which is undoubtedly very convenient. There is no need to process every document in this way. Posting can be done periodically, through the special menu “Reflection of documents in regulated accounting”, or you can set an automatic posting schedule, or post all documents during the “Month Closing” procedure. You can post all documents at once, or set up a schedule for automatic posting in the “Regulated accounting” section

Moreover, if accounting reflection settings have not been created for any operations, the 1C:ERP Enterprise Management 2.0 program will report this and offer to fill out the settings. If there are transactions that should not be reflected in regulated accounting, then it is necessary to use a Management Organization. Its use is configured in the “Administration” section, subsection “Organizations and funds”

And we carry out the business operation like this:

Such documents will not be reflected in regulated accounting, while documents for ordinary organizations will be reflected in management accounting.

To account for intangible costs, financial accounting groups are also created - financial accounting groups for income/expenses. Let's assume that we have office rental costs that need to be charged to account 26. Create a financial accounting group and reflect settings. In this case, for intangible costs it is necessary to create an expense item. More in the pictures.

Now you need to create the corresponding expense item. The “Expense Items” directory is located in the “Finance” section, the “Settings and Directories” menu. And for the expense item, indicate the financial accounting group.

At this stage, we are only interested in setting up the ability to reflect transactions on regulated accounting accounts, so the remaining settings for the expense item will be discussed further, in the next paragraph.

And the last thing that needs to be done is to set up the rules for reflecting in regulated accounting for the expense item “Rent of an R&D office” by divisions of the organization.

Now everything is ready for processing documents for recording costs and reflecting these costs in regulated accounting accounts. In the service receipt document, you must indicate the department and expense item.

Result

5. Setting up expense items and costing items in 1C:ERP Enterprise Management 2.0

Let's look at the differences between a costing item and an expense item. Costing items in 1C:ERP Enterprise Management 2.0 are used to prepare planned cost estimates for manufactured products and actual cost calculations. Thus, the costing items are the components of cost: materials, wages, depreciation, general and general production expenses (at the user’s request, you can do this by type of expense), etc. For each cost (direct and indirect), a costing item is created. Expense items are created for indirect costs that must be allocated to cost and for other costs not related to production and not allocated to production. A costing item can be associated with an expense item if this expense item must be distributed among production costs according to some indicator (wages, material costs). That is, if the expense item is not direct, for example general business expenses. No expense items are created for direct costs.

Let's look at the directory of costing items and create a costing item for indirect costs (general).

The directory of costing articles is located in the “Production and Repairs” section, “Settings and Directories” menu

Appearance of the directory

Let's create new article calculations using the “Create” button

We have created a costing item for the general business expenses “Office rent”. You can do it simpler - create a single costing item “General business expenses”. This is at the user’s discretion, and depends on how detailed information is needed about the composition of the cost price. The identifier for formulas is generated automatically and is used when preparing planned calculations (to calculate the amount of indirect costs as part of the unit cost of production using a formula entered by the user).

Now let's create an expense item for general business expenses. We have already discussed this article in the previous paragraph. Now we will consider it in connection with the costing item.

The ability to link a costing item appears when you select the distribution option “For production costs”. The distribution rules (highlighted in gray) specify the basis for distribution (wages, material costs).

6. Generating documents on cost distribution and performing routine operations to close the month in the 1C:ERP Enterprise Management 2.0 program.

In 1C:ERP Enterprise Management 2.0, the user will not have to enter any documents on cost distribution or distribute costs for manufactured products in release documents, as can be done in 1C:Enterprise. Management of a manufacturing enterprise 1.3. All costs can be distributed automatically and cost calculations can be carried out as part of the “Month Closing” procedure. This procedure in 1C:ERP Enterprise Management 2.0, unlike 1C:UPP, it itself generates documents on cost distribution and carries them out, of course, if all the necessary settings are specified in the program, some of which we discussed above. Moreover, this approach eliminates a common problem in 1C:UPP: a discrepancy between the analytics in the cost distribution and cost reflection documents, which results in errors in cost calculations.

Of course everything necessary documents, including regulatory ones, can be created directly, but this can lead to errors: omission necessary documents, Not correct sequence input, etc.

The “Month Closing” procedure automatically determines which documents need to be created and notifies about problems that prevent the creation or correct execution of documents. This procedure is located in the “Finance” section.

A message is displayed in the procedure header indicating that there are uncompleted operations. The following is a list of all possible operations and there is information about the need to perform this operation. Opposite to operations that given month not needed, it says “Not required.” Green checkmarks indicate operations that have been completed. The remaining icons indicate that execution is required. You can perform each operation separately by clicking on the “Generate” button opposite the operation. You can perform all operations at once by clicking on the “Perform operations” button in the procedure header. Let's perform the operations and see what this procedure will look like.

Next to each operation there is a green checkmark, and in the header the message “Operations completed successfully.”

7. Generating reports on regulated accounting in 1C:ERP Enterprise Management 2.0.

Regulated accounting reports are located in the “Regulated accounting” section.

Let's consider the generation of the report "Turnover balance sheet"

One statement provides information on accounting and tax accounting and differences. And that's one more thing good difference from 1C:UPP. Using the customization capabilities of this report, you can display only the information of interest in the report, for example, only accounting data. Settings are opened by clicking the “Show settings” button.

Setting form

Thank you!

Well, let's get started.

Costs in the system can be " nomenclature" And " article by article" For example, the material purchased for the production of our products is item cost, cost which is taken into account in the system in quantitative and total terms. But for example, the costs of delivering this material to us are itemized cost– cost taken into account in the system only in the total ratio.

All itemized expenses or income, we note even from the name, are accompanied in the system by an “expense item” and an “income item”, respectively. It is the article that will determine how this or that expense/income will be taken into account in the system, and in order for us to set up the accounting correctly, we first need to correctly configure this very article.

1. Inclusion of TRP in the cost of goods.

Let's turn to our first task - reflection in the system expenses for TZR.

Transport and procurement work is our expense, so you and I need to create an expense item. We create:

The first thing you and I need to do is indicate “ Distribution option» .

The distribution option determines “where” expenses will be distributed in the context of this item. There are several of them and each has its own specifics. When you select one option or another, the composition of the fields on the form changes.

A description of the distribution options can be seen below in the theoretical part, but now, in order to solve our first problem, we will make the following adjustment to the article:

Expenses taken into account according to the distribution option “to the cost of goods” are included in the cost purchased goods.

In the “distribution rule” field, we indicate what the expense amount will be distributed in relation to (I decided to distribute proportionally to the quantity):

In the “type of analytics” section, we indicate additional accounting detail - in terms of what the expense will be additionally taken into account; is of an informative nature; will be indicated in the tabular parts of the documents; does not affect the calculation of product costs; In the context of this analytics, you can analyze the cost in specialized reports. For example, I would like to keep records by income:

So, we have set up an article for accounting for goods and materials. Now let's try to understand how this will all look in practice.

The first is the very occurrence of this itemized cost and we will record it using the document “Receipt of services and other assets”:

Let’s take a closer look at the tabular part “expenses and other assets”: in the “content” field we describe the content of the received service; in the “expense item” field, select our created item for accounting for material and equipment; in the “Analytics” field we indicate the receipt for the cost of goods of which we want expenses to be distributed, that is, the cost of the received goods, according to this invoice, will be increased by the cost of the expense in proportion to the quantity.

Now let’s check with the relevant reports: let’s look at the report on “income / expenses”

And after the procedure for closing the month, we will be able to see in the report on the cost of goods the amount included in the cost of the purchased goods:

1. Accounting for income from delivery of goods to the client

Now let's implement the solution to our second problem in the system - reflection income, received from the services we provide in delivering our manufactured products to the client.

Again, the first thing we need to do is create an income item, in the context of which the system will take into account the amounts of income:

Thus, we get a reflection of the distribution of this amount in income:

IN

4. Theoretical part. Options for distributing expense items:

« For the cost of goods» - expenses taken into account under this option are included in the cost of purchased goods. In the “distribution rule” field, we indicate what the expense amount will be distributed in relation to: the quantity of goods, its cost, etc. By this species For example, TZR is taken into account, that is, this is exactly our case:

« To the area of ​​activity» - attribution of expenses to one or another area of ​​the enterprise’s activities. For example, for an organization dealing different types trading activities and delivery of goods, you can separately take into account income and expenses in the following areas: retail sales, small wholesale, work with distributors, provision of delivery services, etc. In the “distribution method” field, indicate the method whose settings determine what to distribute the flow rate in relation to:

« For deferred expenses» - this type takes into account costs, the inclusion of which in the cost structure is deferred in time (planned for the future). For this distribution option, it is provided to indicate a write-off item for expenses, according to which deferred expenses are transferred to cost accounting objects directly involved in the formation of the cost of goods. As a rule, the role of an expense write-off item is an expense item with a distribution option and the direction of activity:

« For production costs"- such costs will be included in the cost of production. Field " Costing item» indicates the analytics in the context of which the cost of manufactured products will be formed.

Expense analytics type– is of an informative nature, will be indicated in the tabular parts of the documents, does not affect the calculation of the cost of products, in the context of this analytics, you can analyze the cost in specialized reports.

Distribution rule, t Just like the distribution option, there are several options and each has its own meaning. The main thing you need to understand is that the distribution rule determines which departments’ outputs (stages) costs will be allocated. In this case, it is possible to specify both stages and divisions manually.

Subsection " By stages" Here we indicate to you exactly what to distribute in the release. There are many options. We will use the “cost of material costs” that make up the output:

Below is an example of a setup - the distribution of costs by the cost of material costs of all available outputs of all production departments.

« For non-current assets» - For an item with this distribution option, expenses are recorded that must be attributed to the value of assets: fixed assets, intangible assets, R&D, construction projects (we indicate the appropriate type of analytics):

For the purposes of regulated accounting, it is necessary to correctly configure the corresponding tab:

If an article for all divisions should have one accounting account, then indicate it in the “Accounting Account” field; if for different divisions there should be different accounting accounts, then you need to follow the link “Set up accounting accounts for organizations and divisions” and indicate the required ones in the list accounts.

In the "Type of expenses for core activities" field, you must select one of possible options, for example, for TZR expenses, indicate the type of expenses “Transportation expenses”, for travel expenses - “Traveling expenses”, for information services- “Other expenses”, etc.

Allows you to organize control over material flows and resource consumption that support the production, management and commercial activities of the enterprise.

1C:ERP UPP 2 significantly simplifies the analysis of costs and product costs. Cost accounting and calculation of product costs are carried out as accurately as possible, based on operational accounting data.

Subsystem capabilities:

• Accounting for the actual costs of an enterprise by type of activity in the required sections in physical and value terms.
• Operational quantitative accounting of resources in work in progress with detailing down to the launch batch (route sheet)
• Accounting for actual balances of work in progress at the end of the reporting period in the required sections.
• Various methods of allocating costs to the cost of manufactured products and work performed, to production costs, areas of activity, and to future expenses.
• Calculation of the actual cost of production for the period. Mathematically and methodologically correct calculation of the cost of the so-called “counter release”. The following models have been implemented: cascade-transverse and the “system of linear equations” method.
• Providing data on the cost structure of products and semi-finished products. The calculated cost can be detailed down to the volume of initial costs, regardless of the number of stages of the production process.
• Preliminary total estimate of the cost of production during the reporting period.
• Separate cost accounting for orders.

Depending on the economic interpretation, the following groups are distinguished as part of the enterprise’s expenses: in different order distributions:

• Nomenclature costs– used to reflect direct expenses production activities with quantitative measurement,
• Itemized expenses– are used to account for direct and indirect expenses, which are taken into account and distributed only in total terms,
• Formation of assets and liabilities– reflection of transactions related to the formation of assets or registration of liabilities, which are managed, as a rule, in manual mode or the very fact of registration of which is due to record keeping requirements.

Nomenclature costs

The distribution of item costs is carried out according to quantitative indicators, in natural units of measurement. There are various options for distributing item costs (by rule, by expense items, by output). To obtain the highest quality data in the context of analyzing production costs and product costs, you can create any number of cost distribution rules.

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

Itemized costs

Itemized costs are used to account for expenses that are reflected and allocated only in total terms. To reflect itemized costs of an enterprise, a single mechanism of expense items is used.

The option for distributing itemized expenses is fixed individually for each expense item:

• For the cost of goods. An increase in the cost of goods and materials by the amount of additional expenses.
• On areas of activity. Expenses relate to financial result by line of business, customer order, customer claim, and so on.
• For future expenses. The inclusion of expenses in cost is delayed in time.
• For production costs. Included in the cost of semi-finished products and products.
• For non-current assets. Formation of the cost of fixed assets, intangible assets, construction projects, R&D

Cost calculation

Analysis of costs and production costs cannot be carried out without a high-quality cost calculation.

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

Each costing item corresponds to a specific type of cost, based on the generally accepted grouping presented in Chapter 25 Tax Code Russian Federation(Materials, Wages, Depreciation, etc.).

Cost calculation is carried out according to operational accounting data. There are two types of cost calculations to choose from:

• Preliminary calculation– intended for use by trade organizations in order to determine the estimated cost of purchased goods material assets during the reporting period. Performed using the weighted average method. The calculated values ​​are used to determine the organization's gross profit, provided that the sales plan is met. For preliminary calculation cost price can be customized routine task. In this case, the calculation is carried out relatively quickly.
• Actual calculation– carried out based on the results of the monthly reporting period with a full calculation of the cost of batches of movement of item costs. With this type of cost calculation, you can choose a method for determining the cost of writing off material assets:
  • Monthly average– the cost of writing off goods is determined by the average price for the reporting period (weighted average estimate),
  • FIFO (weighted average)– the cost of write-off according to FIFO is determined for a batch of retired goods,
  • FIFO (rolling valuation)– the cost of writing off goods using FIFO is determined within the framework of full batch accounting.

Accounting for other expenses and income

It is possible to record other expenses of organizations, additional expenses for goods, deferred expenses that relate directly to the financial result of the enterprise.

To keep track of other expenses and income, the application solution provides for recording the following operations:

• Registration of expenses– allows you to reflect the occurrence of arbitrary expenses for the selected expense item,
• Income registration– allows you to reflect the occurrence of arbitrary income for the selected income item,
• Write-off of expenses– a write-off of expenses previously generated at a specific division is completed according to the expense item specified in the document,
• Income reversal,
• Reversal of expenses.

Separate accounting of financial results

“1C:ERP Enterprise Management 2” allows you to generate financial results from the sale of goods and work separately for orders, transactions, divisions or managers, suppliers, groups of financial accounting of goods.

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

The financial result for segregated objects is presented in various report options Gross profit And Income and expenses.

Managerial balance

For evaluation financial condition enterprises provided with a report Managerial balance– a simplified version of the balance sheet.

The management balance sheet allows you to manage assets and liabilities, control the direction of use of financial resources, includes data on the financial accounting of goods, mutual settlements with customers and suppliers, cash and non-cash balances cash, other assets and liabilities.

Management balance sheet data can be generated both for the enterprise as a whole and for each individual organization. Each section of the balance sheet can be deciphered into a document reflecting individual business transactions. Information about imbalances is displayed separately, which allows you to identify possible errors in accounting.

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

The application solution offers the following capabilities:

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

The user registers and distributes costs that form:

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

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

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

Distribution of item costs

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

Item costs are formed by reflecting:

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

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

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

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

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

Distribution of itemized costs

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

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

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

• cost of goods,
• area of ​​activity,
• deferred expenses,
• production costs,
• non-current assets.

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

Allocation of costs to production costs

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

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

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

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

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

Cost Allocation to Manufacturing Expenses

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

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

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

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

The diagram illustrates the procedure for choosing a distribution rule:

Cost distribution rules are set within the selected distribution method.

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

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

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

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

Distribution of expenses by areas of activity

Expense items with distribution On areas of activity ensure the acceptance for accounting of general business expenses, the economic or financial content of which is determined by the method of distributing income and expenses among areas of activity.

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

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

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

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

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

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

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

Allocations to deferred expenses

Thanks to the applied solution, it is possible to take into account costs whose inclusion in the cost price is delayed in time (planned for the future).

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

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

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

Formation of the value of non-current assets

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

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

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

Formation of assets and liabilities

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

• Tax transfer,
• Other expenses
• Other receipts.

Draw up other transactions within the framework of standard documents, indicating items of assets and liabilities.

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

Cost of production

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

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

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

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

Product cost - important indicator production and economic activities of the company. Costs need to be calculated for the purpose of:

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

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

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

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

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

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

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

Accounting for other expenses and income

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

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

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

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

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

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

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

Separate accounting of financial results

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

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

Managerial balance

Managerial balance needed to assess the financial condition of the organization, this simplified version balance sheet.

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

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

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

Previous

To improve means to change,
to be perfect means to change often.
Winston Churchill

Below are some new mechanisms that appeared in the latest version 2.4.1.

Independent distribution of costs in management and regulated accounting

In the version under review software product Settings have been implemented that allow the direction of distribution of expenses in management accounting to differ from the direction of distribution of expenses in regulated accounting.

Figure 1. Cost distribution settings in regulated and management accounting, available types of analytics

Also added to ERP is functionality for the distribution of additional costs for goods in management accounting to the organization receiving the costs, determined by cost analytics.

In version 2.4.1, the distribution of expenses for financial results in regulated accounting between areas of activity became available.

Added classification of expense items by expense type. The type of spend determines the types of analytics available and the distribution options available.

When recording expenses in documents, you can specify expense analytics related to another organization.

Such expenses will be reversed from the organization specified in the document and recorded from the organization specified in the expense analytics, in part of the amounts in the management accounting currency.

The document “Distribution of Income and Expenses” has added a distribution by area of ​​activity of amounts in the currency of regulated accounting.

Cost accounting and calculation of the cost of goods according to IFRS rules

IN latest version ERP added cost accounting and calculation of the cost of goods for management accounting of organizations according to the rules of IFIs.

Cost accounting in circulating registers has become more detailed. The composition of the resources of the circulating registers has been brought into line with the “Cost of goods” register.

To solve financial accounting problems, three contours of cost and cost accounting are defined:

	Accounting currency	Formation of expenses	Cost of transfers between organizations
Regulated accounting	Regulated	According to the rules in regulated accounting
Enterprise management accounting	Management	According to the rules in management accounting	End-to-end, preserved during transfers between organizations
Management accounting of an organization			With a surcharge, determined by the price of transfer to the organization

Table 1. Three loops of cost and cost accounting

The management cost of organizations is detailed into 5 components:

Cost component	Description
Price	The purchase price of materials, goods, work, as well as the amount of VAT included in the price
Additional costs	Additional expenses allocated to the cost of goods and materials (expenses by items with the distribution option “To the cost of goods”)
Labor costs	Accrued piecework wages and deductions for social needs from piecework wages included in the cost of manufactured products
Line item constants	Itemized production costs included in the cost of manufactured products by items with the nature of costs “Fixed” and the distribution option “For production costs”
Item Variables	Item-item production costs included in the cost of manufactured products by items with the nature of costs “Variable” and the distribution option “For production costs”

Table 2. Five components of cost

Figure 2. Division of itemized production costs into variable and fixed

The following has been added to the document “Distribution of RBP”:

• option to indicate the amount in management accounting currency;
• option to indicate the amount in the currency of regulated accounting;
• distribution rule: by month, by calendar days, in a special order;
• indication of the tax accounting amount;
• indication of the amount excluding VAT in the currency of management accounting;
• with the “Indicated manually” option, amounts are distributed, and with the “Determined automatically” option, shares of the cost are distributed;
• when distributed “By calendar days” - the number of days, and when distributed “By months” and “In a special order” - the share of the month.

The distribution of other income and expenses by areas of activity in the currency of regulated accounting has also been implemented.

Working with the document “Reflection of other income and expenses” has become more convenient, since it has become possible to indicate income/expenses and assets/liabilities without breaking them down into rows. IN this document a “Main” bookmark and a link to attached files have been added.

It should be noted that some changes affected:

• document “Distribution of Income and Expenses”,
• write-off of indirect expenses,
• reports using data on the cost of goods and data on other income and expenses,
• turning on/off accounting for income and expenses in the currency of regulated accounting.

Planned and actual cost of products and semi-finished products

A mechanism has been added to the configuration for calculating the planned cost of products and semi-finished products with the ability to drill down to primary costs and subsequent detailed analysis of deviations in the context of semi-finished products and processing stages. A special feature of this mechanism is its support various options calculating planned costing of products (semi-finished products) depending on what stage the current one is at production process: not started, production in progress, finished.

Deviations can be analyzed by batches, processing stages, divisions, and semi-finished products. Cost calculation and variance analysis takes semi-finished products into account.

Setting standards for production costs in ERP is presented in the document of the same name. All expenses of the department must be indicated in one document, i.e. one document per department. At the same time new document supersedes the previous one.

To calculate the planned cost of the specified products and build the structure of the product, the document “Product Costing” is intended. The planned type of price for purchased materials is specified in a constant. This price type cannot be overridden in the document. It is recommended to maintain one type of planned price. A production order can be calculated at any time. If an order is calculated during the production process during production for more than a month, then the actual costs are taken as the planned costs up to the month of calculation. The planned data in the reports comes from the last calculated cost estimate.

Itemized expenses are calculated depending on the specified standards and the itemized distribution base.

In the “Planned Product Cost” report, semi-finished products are displayed at the consumption stages as a material, and a grouping is added for each semi-finished product. The costs of a semi-finished product are displayed in the grouping of the semi-finished product itself, i.e. There are no costs associated with the consumption of semi-finished products.

The structure of the “Actual Product Cost” report is the same as in the “Planned Product Cost” report.

The “Planned and actual cost” report shows cost deviations by component, and can be detailed down to batches. When decrypted, a report on a detailed analysis of deviations opens.

The cost of products/semi-finished products at the production stage consists of the cost of primary materials, excluding the cost of semi-finished products that were consumed for production.

The report “Planned and actual costs of processing stages” is intended for analysis of deviations:

• According to planned costs. Shows the difference in cost and quantity of purchased materials consumed.
• From consumption standards. It shows whether the redistribution of consumption is responsible for the deviation from planned costs for purchased materials, and for semi-finished products it shows the deviation of the consumption of semi-finished products from the consumption standard.

Serial accounting of materials and products. Cost reports

New reports on production costs have been added, allowing you to analyze data in the context of workshop storerooms and production stages, and the regulations for serial accounting of materials and products in production departments as part of production management version 2.2.

Estimation of production costs when reflecting sales

When analyzing the actual cost of manufactured products, a breakdown of production costs is provided (with a corresponding contextual report) for the following sales documents:

• Report to the seller;
• Sales of goods and services;
• Certificate of completed work.
• Product cost analysis

Implemented the ability to build full tree cost of production, taking into account the disassembly of semi-finished products. The implementation is represented by the “Product Cost Tree” report.

The report allows you to obtain data:

• on the quantity and cost of materials and semi-finished products consumed in the production of products, broken down by their initial batches;
• about primary batches (date, number, supplier, person in charge, etc.) of materials and semi-finished products consumed in the production of products;
• on the volume and cost of labor costs incurred in the production of semi-finished products and products;
• on the cost of itemized costs incurred in the production of semi-finished products and products.

Segregation of materials and grouping of costs in processing

A more flexible way of grouping costs when processing externally has been implemented through the use of an assignment mechanism.

The interface solutions used to group costs in outsourced processing documents have been simplified.

Figure 3. Document "Order to processor"

Figure 4. Change in the way costs are grouped by product

Indication of the costing item in the order to the processor and in the processor’s report

When placing orders for a processor, it is possible to fill out costing items that are used in the future when filling out reports for processors.

Figure 5. Document "Order to processor"

When preparing reports from processors, the filling of costing items used in the future to classify material costs when calculating the cost of manufactured products is organized.

Figure 6. Document "Recycler's Report"