25 accounts are distributed. Calculation of the actual cost in BP. How it should work. Typical overhead write-off transactions

Account 25 "General production costs" is intended to summarize information about the costs of servicing the main and auxiliary industries of the organization. In particular, this account may reflect the following expenses: for the maintenance and operation of machinery and equipment; depreciation deductions and the cost of repairing fixed assets and other property used in production; insurance costs of the said property; expenses for heating, lighting and maintenance of premises; rent for premises, machinery, equipment, etc. used in production; remuneration of workers engaged in the maintenance of production; other similar expenses.

General production expenses are reflected on account 25 "General production expenses" from the credit of accounting accounts production stocks, settlements with employees for wages, etc. Expenses recorded on account 25 "General production costs" are written off to the debit of accounts 20 "Main production", 23 "Auxiliary production", 29 "Service production and economy".

Analytical accounting for account 25 "General production costs" is carried out by separate divisions of the organization and expense items.

Account 25 "General production costs" corresponds with accounts:

Account 25 means general production costs and is used to collect information on all expenditure areas that are directly related to the production of products or the provision of services. These costs cannot be immediately attributed to specific products, and also distributed by type according to some special algorithm.

Compared to account 20 "Main production", this direction is intended to collect information on costs that are subject to distribution in accordance with accounting policies firms. Usually these are costs associated with electricity, equipment maintenance and repair, etc.

What is it for

Within the account 25 there is a reflection following expenditure directions:

• maintenance and operation of machinery, equipment;
• depreciation and repair of fixed assets;
• insurance;
• utilities related to heating, lighting, maintenance of premises;
• rent for premises, cars, equipment and other fixed assets used in the production process;
• remuneration of employees who are employed in the sphere of production services.

This account is used by industrial, agricultural and other organizations in which the shop management structure operates. If we are talking about firms with a scheme of functioning without a shop, production can take into account the same expenses on account 26, which is called "General business expenses".

Description and characteristics

Count 25 is used, as noted, in order to summarize information about costs related to the maintenance of the main production. Accounting for such areas is necessary in order to include them later in the cost of production.

General production costs are accounted for in certain areas:

• 25-1 "Crop production";
• 25-2 "Livestock";
• 25-3 "Industrial farms".

The organization Agriculture, as well as subsidiary firms distribute this type of expenses during the year by accounting objects. In this case, farm and brigade costs are attributed to the costs of the unit, where they take place.

The main sub-accounts of this account: 25-1 "Maintenance and operation of equipment", 25-2 "General shop expenses".

The first subaccount is used to ensure current accounting and control measures for the implementation of the cost estimate associated with the maintenance and operation of equipment in the main shops.

Within the framework of construction organizations this subaccount is used to account for the costs of using construction machines and mechanisms.

Within the framework of subaccount 25-2, the expenses for maintenance of production and management of workshops, as well as similar structural divisions of the main and auxiliary production, are accounted for.

Features of the distribution of costly areas

The distribution of expenses on account 25 occurs on accounts 20, 23, 29 by types of products in accordance with the established base. Base over which distribution occurs indirect costs, is determined according to methodological recommendations, which are developed for different industry areas.

Choosing a method of allocating expenses from a position accounting carried out on the basis of reporting purposes. Traditionally, the least labor-intensive method is used, involving the distribution of indirect costs across a common base.

Legal and regulatory framework

In accounting, as in any other business, it is used special regulatory framework, through which there is a determination of the methodology for accounting for costs associated with the maintenance of production and management of the company.

The regulation of this technique occurs through the regulatory framework, which includes following documents:

• decrees and legislative summaries;
• regulations adopted by the executive branch of the Russian Federation;
• regulations and standards applied within the balance sheet;
• reports and reports that are present in the general set of company documentation;
• instructions and recommendations offered by the Ministry of Finance of the Russian Federation and other government agencies;
• work orders, instructions, orders;
• government regulations.

Accounting for account 25 is carried out on the basis of several postings that have next view:

• Dt 25 Kt 10-1- this posting is used when issuing materials and tools from the warehouse to the workshop, the basis for drawing up is the limit fence card;
• Dt 25 Kt 70 assumes that employees working in the field of workshop management, as well as their maintenance, are paid wages, the posting is drawn up on the basis of the payroll;
• Dt 25 Kt 69- posting showing the accrual to the employees social payments who are engaged in the management and maintenance of workshops, a special reference-calculation is used for compilation;
• Dt 25 Kt 02- the fact of accrual of depreciation of fixed assets and intangible assets is reflected, the reference-calculation acts as the main document;
• Dt 25 Kt 97 involves the write-off of part of the costs related to future periods, the preparation of the document is based on the reference-calculation;
• Dt 25 Kt 76 (60)- performance of services of a general production nature, by third-party organizations; to draw up a more accurate posting, an agreement, an acceptance certificate is used;
• Dt 20 (23, 29) CT 25 This means writing off general production costs at the end of the month to the main and auxiliary production, for this, a reference calculation is used.

Business operations

Everything business transactions, carried out on account 25, suggest mandatory participation of the following costs:

• management costs production process(wages of workers, calculation of social benefits, travel expenses and other areas);
• depreciation charges on funds and assets that are used within workshops and in production;
• costs for the maintenance, use and repair of fixed assets, this can include the cost of fuels and lubricants, consumed electricity, salaries of auxiliary employees;
• expenses for improving the technological base and organization of production activities;
• costs for technological control and safety measures;
• environmental protection costs.

Detailed correspondence with examples

The organization LLC "Katerina" carries out production activities. Per reporting period expenses on account 25 were:

• payment for electricity - 5000 rubles;
• the price of spare parts for production - 3000 rubles;
• deductions for depreciation areas - 2,000 rubles;
• salary of employees - 50,000 rubles;
• insurance contributions from salary - 8000 rubles.

To reflect accounting transactions the specialist should compose following postings:

• Dt 25 Kt 60 in the amount of 5,000 rubles, the essence is that the cost of electricity is included in the general production costs;
• Dt 19 Kt 60 assumes that the mandatory accounting of value added tax is carried out;
• Dt 60 Kt 51- evidence of payment for electrical energy;
• Dt 68 Kt 19- deduction of taxes and fees;
• Dt 25 Kt 10-5 involves the write-off of spare parts that are spent on current repairs, the amount of wiring according to the example is 3,000 rubles;
• Dt 25 Kt 02 implies the fact that depreciation has occurred on fixed assets that have a general production purpose, the amount of the posting is 2,000 rubles;
• Dt 25 Kt 69-1- for this posting, we are talking about the fact that employees who are employed in the production service sector have been paid a salary, the amount is 50,000 rubles.

Usually, this account is closed in proportion to the production of products by divisions by their cost.

Thus, account 25 plays an important role in the entire chart of accounts and includes all information on the expenses of the organization.

Accounting Account 25 General Production Expenses An account designed to summarize information about the costs of servicing the main and auxiliary production of the enterprise. In particular, this account may reflect the following expenses: for the maintenance and operation of machinery and equipment; depreciation charges for full restoration and repair costs of fixed assets for industrial purposes; industrial property insurance; expenses for heating, lighting and maintenance of industrial premises; rent for industrial premises, machinery and equipment, other rented funds used in production; remuneration of production personnel engaged in the maintenance of production; other similar expenses. General production expenses are reflected on account 25 from the credit of accounts for accounting for inventories, settlements with personnel for wages, etc. Expenses recorded on account 25 are written off to accounts 20 "Main", 23 "Auxiliary production".

Dictionary of business terms. Academic.ru. 2001.

See what "Accounting Account 25 General Production Expenses" is in other dictionaries:

Business glossary

ACCOUNTING ACCOUNT 25 GENERAL PRODUCTION EXPENSES- an account designed to summarize information about the costs of servicing the main and auxiliary production of the enterprise. In particular, this account may reflect the following expenses: for the maintenance and operation of machinery and equipment; ... ...

Business glossary

An account designed to summarize information about the costs of the main production, that is, production, products (work, services) of which was the purpose of creating this enterprise. In particular, this account is used for cost accounting: ... ... Business glossary

Business glossary

An account designed to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production or the main activity of the enterprise. In particular, this account is used for cost accounting ... ... Business glossary

An account designed to summarize information about expenses incurred in this reporting period, but related to future reporting periods. In particular, this account may reflect costs associated with mining preparatory work;… … Business glossary- an account designed to summarize information on the costs of production, which are auxiliary (auxiliary) for the main production or the main activity of the enterprise. In particular, this account is used for cost accounting ... ... Big Dictionary of Economics

Account 25 of accounting is an active account "General production costs", designed to reflect the amount of expenses for servicing the main and auxiliary production facilities of the enterprise. With the help of typical postings and practical examples for dummies, we will study the specifics of using account 25, the procedure for distributing costs and closing an account.

Like all expense accounts, it is active; it does not have a balance at the end of the reporting period. The costs on account 25 are indirect, that is, it takes into account costs, the cost of which cannot be directly attributed to specific types of products.

The list of costs collected on account 25 contains such costs as:

• employee salaries;
• administrative expenses;
• business trip;
• insurance premiums;
• maintenance of production equipment;
• maintenance and repair of buildings, industrial OS;
• maintenance of production facilities;
• production losses, etc.

Analytical accounting of general production costs is broken down by divisions and cost items.

The invoice may not be used if the organization has a limited number of items produced. In this case, the use of accounts 20 and 23 is sufficient. But for many organizations, the use of indirect costs more profitable from the point of view of calculating profit.

To calculate the amount of profit, direct and indirect costs are taken. Indirect expenses, including account 25, are written off in full, which reduces income tax.

The amounts on account 25 do not participate in the formation of the cost price, they are debited to accounts 20, 23 and 29. The write-off method and the distribution procedure are fixed by the enterprise in the accounting policy.

Sub-accounts

Sub-accounts can be opened to the "General production costs" account:

• 25.01 - "Maintenance and operation of equipment";
• 02.25 - "General shop expenses".

In the first subaccount, in this case, the execution of the cost estimate for the maintenance and ensuring the operability of the equipment is taken into account and controlled. For construction organizations, this equipment is construction machines and other mechanisms.

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As part of general production (general shop) expenses, the costs of management and maintenance of structural units of the main and auxiliary production are taken into account.

Allocation of costs

The costs of 25 accounts are allocated to accounts 20, 23 and 29 by type of product in proportion to the established base. The base for the distribution of indirect costs is determined in accordance with guidelines developed for various industries.

The choice of allocation methodology from the point of view of accounting is selected depending on the purposes of the reporting. Most often, the least labor-intensive method is used - the distribution of indirect costs by a common base.

Typical postings on account 25

Postings on account 25 "General production costs"

Example 1

In the company "Avest" for July 2016, the following costs were incurred:

• management staff salary - 315,000 rubles;
• contributions to extrabudgetary funds- 94,500 rubles;
• utilities - 98,000 rubles;
• depreciation industrial building- 31,000 rubles.

The accountant reflects these transactions by postings:

Example 2

Consider an example of the distribution of costs 25 accounts between workshops.

The KapStroyProekt company has 3 production workshops. The costs of each workshop are directly attributed to specific types of products or distributed among other types of products in proportion to individual types of costs.

Suppose, at the enterprise "KapStroyProekt" for a certain reporting period, there are overhead costs:

• for the maintenance of general industrial buildings - 180,000 rubles;
• labor protection - 90,000 rubles;
• for the salary of shop managers - 310,000 rubles;
• for the prize for "excellent workers of production" - 120,000 rubles.

The aggregate amount of these costs is distributed among the three shops in accordance with the direct costs in each shop. Wage workers:

• workshop No. 1 - 220,000 rubles;
• workshop No. 2 - 400,000 rubles;
• workshop No. 3 - 105,000 rubles

Direct costs per workshop:

• workshop No. 1 - 60,000 rubles;
• workshop No. 2 - 80,000 rubles;
• workshop No. 3 - 40,000 rubles.

In accordance with the accounting policy of the organization, shop floor costs are distributed between shops in proportion to the costs incurred:

• For the period under review, the total amount of shop expenses was: 180,000 + 90,000 + 310,000 + 120,000 = 700,000 rubles;
• The costs for all workshops were: 220,000 + 400,000 + 105,000 + 60,000 + 80,000 + 40,000 = 905,000 rubles.

We calculate the distribution coefficient:

1. Shop No. 1: (220,000 + 60,000) / 905,000 * 100 = 31%
2. Shop No. 2: (400,000 + 80,000) / 905,000 * 100 = 53%
3. Shop No. 3: (105,000 + 40,000) / 905,000 * 100 = 16%

We calculate the distribution of general production costs between workshops:

1. Shop No. 1: 700,000 * 31% = 217,000 rubles;
2. Shop No. 2: 700,000 * 53% = 371,000 rubles;
3. Shop No. 3: 700,000 * 16% = 112,000 rubles.

The closure of the 25th account will be reflected by the transactions:

Conclusion

25 account is rarely used in economic activity... This account is used as an intermediate link in determining the cost of production. Like all expense accounts, the account is revolving - that is, it has no balances at the end of the period.

From the point of view of economic activity, the allocation of general production costs is justified for industrial enterprises having an extensive structure of main and auxiliary industries. All other organizations can get by with 26 counts.