Incorrectly distributed itemized expenses throughout the organization were discovered. Using standard analytics for cost accounting. Planned and actual cost of products and semi-finished products

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

Additional costs allocated to the receipt document: costs for delivery of goods

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

Task. The organization purchased goods. A third party company provided the delivery service. It is necessary to include transport costs in the cost of purchased goods and materials: distribute the costs between the nomenclature of the purchase document (document of receipt of goods and services).

System Setup

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Result

We will generate a report “Cost of goods”.

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

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

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

Additional costs allocated to the item

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

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

System Setup

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

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

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

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

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

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

Entering additional services in a separate document

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

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

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. Creating an organization and setting up accounting policies

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 a new organization using 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 is used to fill in information regarding 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 unified 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 generated at the time of posting the primary document.

And the documents themselves do not provide for the entry of accounting accounts. 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, “Incoming cash order” generates a debit account of 50.01 by default. 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), 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 into documents, and this often leads to errors due to the 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 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 reflection 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 a new costing item 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 does 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, 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 analytics in cost distribution documents and cost reflection documents, resulting in errors in cost calculations.

Of course, all the necessary documents, including regulatory ones, can be created directly, but this can lead to errors: missing necessary documents, incorrect input sequence, etc.

The “Month Closing” procedure automatically determines which documents need to be created and notifies about problems that prevent the creation or correct processing 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 operations that are not needed in a given month, 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 this is another 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!

Configurations: 1C KA 2

This is a sore point - everyone struggles with it when they start to close the month in 1C Integrated Automation 2.

Here, difficulties await both those who have already worked in previous versions of 1C, and those who are switching from other programs.

When we open the “Items of Expenses” directory, we see several tabs and settings for both management accounting and regulated accounting.

How are these settings related to each other and how do they compare with the usual cost sharing that we are used to?

To make it easier for you to navigate the settings of cost items in 1C Integrated 2, we will start by comparing the usual terminology with the program settings.

First, let's remember how we used to classify costs. I will not delve into the theory itself here.

The task is different: to compare the basic settings of the directory in 1C Integrated 2.4 with the accepted ideas about costs among financiers and accountants.

If you prefer video, watch a video on this topic. If you read, then under the video there is a continuation of the article.

We begin by classifying costs by type of activity.

So, we are talking about the types of activities that include expenses:

• expenses for ordinary activities
• operating expenses
• non-operating expenses

In setting up an expense item, the switch between main and other activities is responsible for this classification.

Each has its own restrictions on further settings and behavior of the program. This is often the reason that the month does not close or the costs do not go where we wanted.

Expenses for other activities

Other activities include other operating and non-operating expenses. For other activities, the choice of settings is very limited.

• In accounting, options are available for distribution only to the financial result by area of ​​activity or not to distribute.
• In accounting, on the regulated accounting tab, only account 91.02 is available.

Moreover, the current expense item in this case will be an analysis of other expenses on this account.

In 1C Integrated 1.1 there was the concept of “nature of costs”. To set up an item for other operating or non-operating expenses, it was necessary to indicate the nature of the costs “Other”. At the same time, it was still impossible to unambiguously compare the expense item with invoice 91.02. It had to be specified in documents manually.

In 1C Integrated Automation 2 there is no concept of “cost nature”. The invoice is matched to each cost item as selected by the user, without regard to the nature of the item's costs. But restrictions on the type of activity, as we found out, are imposed. And this must be taken into account when setting up an article.

Operating expenses

All distribution options are available for the main activity and for management accounting and accounting. The only limitation is that account 91.02 will be excluded from the list of possible options for setting up accounting.

The lack of analytics on the “nature of costs” means that in management accounting, expenses for the program are no different from other expenses of the period. They do not have any special characteristics: they are general economic, non-operating, or anything else.

Each type of cost has its own generally accepted accounting principle of distribution. But the program will not check you or scold you if you distribute a general business item to the cost of acquisition.

Grouping of costs by “nature of costs” can be done using groups of items or names of items.

To understand this 1C freestyle and correctly configure expense items taking into account their nature and origin, come to the course:

Introduction.

The purpose of this article is to talk about cost management in the company’s new software product “1C:ERP Enterprise Management 2.0” (hereinafter referred to as UP).

Let me immediately draw your attention to the fact that in the article I will not dwell on the various methods of cost accounting and cost calculation, their advantages and disadvantages, as well as their impact on the financial result. This information is widely covered in the literature, in particular in the book “Management Practice”, published by 1C in 2012.

My current goal is to talk about the capabilities of a program that can collect costs, distribute them to cost and calculate the financial result in the way that the user determines for it.

During the article, I will also try to emphasize the differences from the “1C: Manufacturing Enterprise Management 8” configuration (hereinafter referred to as PPP), which are very significant.

So, I propose to go through the standard steps of cost management:

1. Collecting costs over a period of time.
2. Reflection of product/service releases.
3. Determining the behavior of collected costs: which of them will be included in the cost of production. Which ones will go into expenses of the future period. Which ones will be written off as expenses of the current period.
4. Actually, the very distribution of expenses in the areas determined in step 3.
5. Determination of financial result.

But, before moving directly to cost management, I will dwell on the main architectural changes in the cost accounting block.

Basic differences.

The “production” subsystem, unlike some other CP subsystems, was not implemented on the basis of other 1C solutions, but was developed from scratch. That is, this is not a UPP transferred to a new platform into managed forms mode, but a completely new subsystem with a new architecture.

I would like to highlight the following main differences in it:

Introduction of the concept of “work”. Now, in addition to services and goods, a new type of nomenclature “Work” has appeared, which from the point of view of cost accounting is similar to accounting for goods: that is, it is written off as costs and taken into account in the work in progress in quantitative and total terms.

Separation of the concepts “Cost Items” and “Calculation Items”. Now expenses during the period are collected using the “Expense Item” analytics (there are a number of features that I will talk about later), and the calculated cost is collected using “Calculation Items”. At the same time, it is possible to set up rules according to which expense items are converted into costing items.

Determining distribution methods in an expense item. Now the settings for reflection and distribution methods are set directly in the “Cost Item” directory element (for indirect costs). Thus, if the database will keep records for several organizations, then the cost distribution policy should be the same for legal entities, or it will be necessary to create different elements of the “Expense Items” directory.

Changing a costing object. Now the concept of “production stage” has appeared in the configuration, which is the object of cost calculation. The stages are defined in the production specification, and then participate in the collection of costs during the accounting period. This scheme was implemented in order not to clutter the Nomenclature directory with semi-finished ghost products that are not taken into account in the warehouse, but are needed only for the transfer of costs between different departments. It is now possible to define a production step that consumes inputs in the form of materials, etc., but does not produce any output. The amount of accumulated costs of the stage passes to the following stages sequentially until it reaches the step at which the production of products (semi-finished product, work) occurs.

At the same time, the system also retains the ability to work according to the old scheme with semi-finished products.

Now I propose to consider the “Cost Accounting” subsystem using several examples.

For reference: the example was implemented on the version of the Enterprise Management Program (ERP), edition 2.0 (2.0.4.3)

Example 1.

First, let's look at the cost calculation using the most basic example: a finished product consisting of 10 units of material. The material will be written off, production output will be reflected and the cost will be calculated.

Accounting for costs during the period.

Before you start reflecting documents in the system, you need to create basic directories.

Company structure.

For cost accounting purposes, the Directories “Divisions” and “Divisions of the Organization” are now combined into one directory “Enterprise Structure”. It looks very similar to directories from the SCP: it preserves the hierarchy of elements, that is, costs can be attributed to both a group element and a subordinate element.

The directory element does not contain significant details for the purposes of this article, but from it you can go to the settings of the production department, which we will need in later stages

The division settings look like this:

Nomenclature.

The list of items in the UE looks like this (this is one of the views, the list may look different):

For example purposes, I created two product items “New Product” and “Material 1”.

Let's look at Material 1 first:

From the point of view of cost accounting, in this card we will be interested only in the “product” item type. The remaining settings are related to other accounting sections. I would like to draw your attention to the fact that the appearance of directories and documents may differ from the pictures presented: the configuration contains a large set of functional options that determine the visibility of details on the forms.

Now let's start production. The reference element looks similar to the material. In UP 2.0, the concept of “type of reproduction”, which previously made entering specifications available, disappeared. Now the specification can be entered for any element of the directory.

The form of the list of production directories is as follows:

For now, we will only be looking at the specifications reference book.

The specifications form consists of several tabs. At the first stage, a list of output products is determined.

Please note that, unlike UPP 1.3, there is now no concept of complete and assembly specifications. All specifications are complete, that is, output products are specified as a list of one or more units with a mandatory indication of the cost share of the cost distribution.

The next tab contains a list of materials that are required for the production of output products.

As in SCP 1.3, here you can specify both raw materials and semi-finished products, which have their own specifications. The level of nesting of semi-finished products is not limited by the system. In the form of a list of specifications, there is a “Specification Tree” button, which shows the processing stages included in the product down to the source materials.

In addition to the nomenclature element, this tab indicates the quantity, as well as the costing item according to which this material will be included in the cost of output products. The remaining details of this tab relate to production planning and will not be considered within the scope of this article.

Please note that in addition to items with the “product” type, on this tab you can also select items with the new “Work” type. Services cannot be selected on this tab.

The next tab that we now need is “Production Process”.

It is on this tab that the stages of production are determined, which are the analytics for calculating the cost.

In this example, one production stage will be used, which is all carried out in the “Production” division.

The division, as is clear from the name of the requisite, contains information on the site that produces this output product. If you plan to issue releases without drawing up a production schedule, according to a simplified scheme, then it does not matter which division will be indicated here, because this will not affect cost accounting.

I will tell you how to show production with several stages in other examples.

I would also like to draw attention to the “Status” field, which in the new configuration is very important.

When entering a new specification, the field is set to “Under development”. A specification with this status can be changed, but cannot be used in documents. After completing work with the specification, you must set its status to “Valid”, after which its editing becomes unavailable. Such specifications are available in documents.

If you need to make a correction to the current specification, you can change its status back. In this case, the system will issue a warning about the need to check the use of this specification in system documents.

If the specification is already used in documents, the system will issue a corresponding warning. However, the possibility of changing the status will remain in any case.

After a specification becomes outdated, it can be set to “closed” status, then it will no longer be available for selection in system documents.

Costing items.

The last reference book that will need to be configured before completing the documents is the “Calculation Items” reference book.

As mentioned earlier, this directory is an analytics by which you can see the cost of manufactured products.

An element of this reference looks like this:

For cost accounting purposes, we only need the “Cost Type” attribute, which consists of a list very similar to the similar list from the UPP:

This type is used in the selection of documents and reference books. For example, in a resource specification on the “Materials and Services” tab, you can only select costing items with the “material” type.

So, the basic directories have been created. You can start preparing the documents, which I will talk about in part 2 of the article.

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 “at 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 section “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 delivering goods to a 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 amount of expense will be distributed in relation to: the quantity of goods, its cost, etc. For this type, 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 engaged in various types of 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 an expense write-off item, 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 the outputs (stages) of which departments costs will be distributed. 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 the possible options, for example, for TKR expenses, indicate the type of expenses as "Transportation expenses", for travel expenses - "Traveling expenses", for information services - "Other expenses", etc.