Expenditivity analysis in 1C 8.3. Accounting info. Setting up accounting policies

We disassemble an example with an organization in which all costs were reflected only on account 20.01. Therefore, we were able to see only how the program is configured and the program is working in terms of using and closing an account 20.

Today we will discuss such concepts as direct (reflected in accounts 20, 23) and indirect costs (on accounts 25.26). I will tell a little accounting theory. We will also talk about where in 1C BP 3.0 to adjust the accounting of these indirect and direct spending, as well as on the features of the closure of indirect costs. All this will be discussed on the example of an organization engaged in manufacturing activities, therefore, talk a little about production.

Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the program 1C of Bu 3.0:

A bit of theory

As I have already spoken in production, you can divide into two large groups: direct and indirect. In essence, this classification costs by way of their inclusion in the cost Produced products. Therefore, this classification is, for the most part, is relevant for accounting of production organizations. Let's talk more about each of these two groups.

Direct costs - These are such expenses that can be unambiguously attributed to the production of a certain type of product. That's why accounts direct expenses 20 and 23 In terms of accounts, 1C have a subconto "Nomenclature Group". Such costs can be directly written off into the cost of producing a specific "nomenclature group". These include the costs of raw materials, materials and components, salary and insurance premiums workers who are engaged in the production of these products.

Indirect costs - These are the costs that relate to the production of several types of products at once. In terms of accounts 1c accounts of indirect expenses 25 and 26 do not have Subconto "Nomenclature Group". Therefore, they cannot close directly into the cost of a particular type of product - the "nomenclature group". Such costs can be attributed, for example, the cost of paying salary and payment of management personnel insurance premiums.

As I have already spoken, indirect costs are collected in accounts 25 "general production costs" and 26 "general expenses". They cannot be written off immediately at the cost, I also wrote about this. In accounting, there are two options for closing such accounts. The first is the write-off of the amounts of main production on account 20. At this, since 20 account has three subtlety (division, article costs and the nomenclature group), and the accounts of indirect expenses are only two (division and article costs), then when writing off the amount will be distributed among the "nomenclature groups" According to certain rules. About where and how it will ask, I will write a little later. Second - write-off of indirect expenses on account 90 "Sales" ( direct-Kosting). About how to choose a specific option for writing off indirect expenses in 1C BP 3.0 read the article Next.

Let's lead a small result. When closing the month, indirect costs are first debited, i.e. 25 and 26 accounts (possibly by distributing direct expenses to accounts), and then direct expenses to the cost of a specific "nomenclature group".

Accounting for direct expenses in 1C Bu 3.0

For a start, I want to discuss the example, which we will be viewed within this article. There is a production organization where two types of products are collected. two "nomenclature groups": "Tables" and "Chairs / Chairs". At the production of each type of products, two workers are involved. Accordingly, the costs of paying such employees will we take into account on account 20.01 "Basic production", according to the relevant nomenclature group. To implement this in 1C BP 3.0, it is necessary to first create two separate methods for accounting for wages (section of the main menu "Salary and frames" -\u003e "Wage accounting methods").

Now these accounting methods must be appointed to each employee. It could be done in the information about the employee on the bookmark "Payments and accounting costs"But for some reason this configuration does not see this setting. Most likely this is a program error, it may soon be corrected (the release on which article was written: 3.0.37.36). In this regard, I created certain types of settlements for employees employed at the production of tables and in the production of chairs. And already in the settings of these types of calculation in the field "Method of reflection" Indicate the appropriate method. So I had to get out of the current situation.

As a result, when salary accrued (document "Payroll") Expenses for labor and insurance premiums of production workers will be attributed to 20.01 on the relevant nomenclature groups.

Now let's talk about the material costs written off in the production of raw materials (materials). I myself am writing off I reflect the document "Replacement report" on the "Materials" tab. At the same time, I specify separately what materials were spent on the nomenclature group "Tables" and on the nomenclature group "Chairs / Chairs".

Accounting for indirect expenses in 1C Bu 3.0

It is worth noting that additional settings for reflecting the salary of contributions on account 26 are not required. This is due to the fact that the default program is configured to account for paying the cost of labor on account 26. Even the accounting method is set to "reflect the default charges". This can be seen in the "Salary Accounting Settings" (section of the main menu "Salary and Frames").

Thus, labor costs and payment of insurance premiums in two employees will be reflected in the account 26.

Accounting Policy of Building 3.0: Direct and Indirect Costs

Now let's talk about what kind "Accounting Policy" BP 3.0 There are settings related to the accounting of direct and indirect expenses in the program. Of course, it is more logical to initially set up accounting policies, and already lead the cost reflection. But in this article I decided at the beginning to show on the example of how to keep records of direct and indirect expenses so that you had the opportunity to freely navigate in these concepts by the time of the consideration of the "Accounting Policy" settings.

Let's start with the bookmark "Expenses". First, a check mark must be installed on this bookmark. "Output" Since we are talking about production. Secondly, you need to pay attention to the window that opens when the button is pressed "Indirect costs". In this window, select the way of closing indirect expenses (in our example these are the cost of account 26). I immediately note that this setting is related to closing accounts of indirect expenses in accounting. For indirect spending in tax accounting, there is a separate setting that we will talk about a little later. So there are two options here:

• In the cost of sales (direct-kosting) - in this case, indirect costs will be from account 26 to write down in the debit of accounts 90.08.1 "Management spending on activities with the main tax system";
• - in this case, the account 26 closes on the expense of direct costs 20.01, and then the 20th account will close on account 40 "Production (works, services)";

The first option is quite transparent so we better choose the second that is a little more complicated.

If we have chosen the option "in the cost of products, works, services", then it is also necessary set rulefor which amounts from indirect expenses, i.e. In our case, from account 26 (remind, the amounts on it are not divided into specific nomenclature groups) will be distributed between the nomenclature groups on account 20.01. To do this, click on the link "Methods of distribution of indirect expenses". Options are quite varied here. I will install the easiest to understand the distribution option, where the "Payment of Labor" is used as the distribution base. What this means I will explain just below on the specific numbers of our example.

Setting the accounting of direct and indirect expenses in well

According to the expense articles that not specified in this list, are considered indirect. They are debited on account 90.08.1 "Management expenses on activities with the main tax system".

Separately, I note that in the tax accounting of the program, the assignment of one or another consumption in direct or indirect costs is depends exclusively from the register "Methods for determining direct costs of production in well."I will draw your attention to the fact that the register is initially filled. It is necessary if required, make changes taking into account your specifics. As part of our example, we will leave the original option to fill the register.

Regulatory Operation Closing the month "Closure of accounts 20, 23, 25, 26": Accounting

Now we are approaching the key issue of this article, for which everything has been treated "closure of accounts 20, 23, 25, 26". Closing is performed within the framework of the sequential execution of regulatory operations at the end of the month. Perform closing and analyze wiring.

Let us first discuss the account 26. Let me remind you that in accounting we found that indirect costs, i.e. Score 26 closes on account 20.01 (chose the option " In the cost of production, works, services"). At the same time, it was established that the distribution base between the nomenclature groups 20 of the account will be "labor payment". Let's see how the score 26 closed with the cost of "Warning" costs.

I combined the overall subconto ("division" and "costs") at the account 26 and 20.01 for clarity. In 26 accounts there is no subcomplete "nomenclature group" Therefore, the entire amount under the cost of "Warning" costs in the "Basic Division" division was distributed to 20.01 between the two Nomenclature groups "Tables" and "Chairs / Chairs". The following distribution proportion was formed:

"Tables" / "Chair chairs" \u003d 21 759.04 / 21 240.96 \u003d 1,02439 ...

This proportion is determined on the basis of our configuration in which we have established that the distribution base is "wages". Let's form an exem on the account of 20.01, according to the cost of the "Payment of Labor" and let's see what amount was on the Nomenclature group "Tables" and in the chair "Chairs" group:

It can be seen from the report that "wage" on the Nomenclature "Tables" 42,000, and according to the "chairs chairs" nomenclature 41,000. This ratio is the coefficient of 1,02439 ... \u003d 42,000 / 41,000. Using this program coefficient and distributes Costs with 26 accounts on the Nomenclature Groups of Account 20.01.

Now, with regard to account 20.01. In our example, it closes on account 40 "Production (works, services)" on the relevant nomenclature groups.

Regulatory transaction closure of the month "Closure of accounts 20, 23, 25, 26": Tax Accounting

And now let's pay attention to how the closure of invoices in tax accounting occurred. We will analyze closing 26 accounts. The costs of the cost of "Payment of labor" of account 26 completely closed on account 20.01, the same cost items (! In tax accounting!). But the articles of the costs "Insurance premiums" and "Contributions to the FSS from NA and PZ" 26 accounts are closed on account 90.08.01 "Management spending on activities with the main tax system". This is due to the fact that in the register accounting policy "Methods for defining direct expenses" These cost articles were not listed and therefore the program in well considers such expenses by indirect and closes on account 90.08.01.

Score 20.01 The tax accounting is completely closed on account 40.

That's all today.

If you like this article, you can take advantage of the buttons of social networksto keep it at yourself! Also do not forget your questions and comments. leave in comments!

The indirects are those expenses that cannot be attributed to the specific position of the nomenclature and which occur during the release of several types of products at once. For example, the cost of renting premises, economic costs, a salary of the administration, etc.

To properly take into account indirect expenses, you need, firstly, to properly configure the program, secondly, it is correctly reflected by the expenses themselves. Consider step by step instructions for beginners.

1. Accounting policy. On the "" tab, you need to define a list of direct costs. Despite the fact that it will be about indirect expenses, first of all set up directly. The fact is that all costs that are not in the section of direct costs, the program automatically relates to the discharge of indirect (and therefore distributed).
2. On the same tab, we define the method of write-off of indirect expenses - or directing, when all indirect costs refer to the account of 90.08, or include indirectly in the cost of production. In the latter case, you will have to set the distribution database.
3. For indirect costs, it is necessary to adjust the distribution methods (" Accounting policy"-" Costs "- indirect costs" - "Methods of distribution of indirect expenses").
4. In chapter "Functionality" On the "Production" tab, we set a tick "Accounting of production and production processes".
5. In chapter " Accounting parameters»On the" Production "tab, we establish a sign" to keep accounting costs for divisions. "

The last two points (see Rica7. And Fig. 8) are needed in order to appear in the possibility of setting a division in indirect costs.

Below are examples of settings and explanations to them.

Fig.1 - Program Settings in the Interface

Fig.3 - Methods for determining direct costs of production in well

Fig.4 - Cost Articles

When completing the accounting policy in 1C 8.3 (preferably to fill out for each year), the list of direct costs is filled automatically. Figures 1, 2, 3, 4 depict consecutive steps of the required settings. For clarity, add a few additional (Fig.4) and, accordingly, methods. Articles "Failure (20)" and "Remuneration (23)" will appear in the list of direct costs, and articles "Remuneration (25)" and "Labor Payment (26)" - in the list of indirect (Fig. 5 and rice .6).

Get 267 video tutorials for 1C for free:

Fig.5 - indirect costs in 1C

Fig.6 - Methods and general expenses

Fig.7 - Inclusion of the "Production" functional

Fig.8 - Setting the planned price

Reflection of indirect costs in documents 1c

Indirect costs are reflected by documents:

• As well as regulatory operations: "", ""

An example of a document "The receipt of goods, services" with the type of operation "Services" is shown in Fig.9; Wiring of the document - Fig.10.

Highlights that should be taken into account when completing this document:

• Column "Accounting Account" provides the ability to set an account, division and cost of costs. But only if all settings are performed correctly.
• Since the distribution method of indirect expenses, including under the article "Material expenses (26)", is proportional to the planned cost (see cris.6), then the planned cost must be necessarily specified in the "Settlement price setting" documents.

Fig.10 - Postings for delivery services

Closing of indirect expenses in accounting

After execution, we get the following wiring:

Fig.11 - Wiring for indirect costs

On 26 account shows that the general expenses for January 2016 are successfully closed (see crisp.12).

To indirect expenses in 1C 8.3 include expenses that cannot be attributed to a specific manufactured product. These include water, electricity, accountant payroll, etc.

The organization produces goods by spending materials on their manufacture. But we cannot find out exactly how much indirect expenses went on a certain unit of products. In this instruction, it will be step-by-step reviewed how to configure them and distribute them in the program 1C: Accounting for beginners.

The distribution of indirect costs, as well as most of the 1C 8.3 program functional, will not work correctly without the work of the correct initial setup.

At the very bottom of the window that opened the window, click on the hyperlink "".

Direct spending distribution methods

After that, a window with several settings sections will appear. Select "Income Tax" and in the Open section Open the link "List of direct expenses". This setting is necessary because all costs other than those listed as direct will be taken into account as indirect.

In our case, the list of direct costs turned out to be empty and the program offered to fill it automatically.

Distribution methods of indirect expenses

Now return back to the 1C 8.3 account window and open the "methods of distribution of indirect expenses".

You will find a list of rules for the separation of common and all-generating costs. Create a new record and fill it out.

Now go to the "Production" menu and select the item item.

In the window that opens, set the Production Flag.

Accounting for indirect costs

In the program 1C: Accounting There are many documents for reflection of indirect costs. These include the arrivals of goods and services, TN, write off, some regulatory operations, etc.

In our example, in a document receipt, the rental services of the warehouse can be detailed.

Here you can specify not only the account account itself. If for any reason you do not have this functionality, check the correctness of the setting described above.

After the paper has formed the following movements.

Distribution of indirect expenses in reporting

It is possible to see how indirect costs were distributed, you can in the appropriate certificate. Similar information can also be obtained in the formation of a working outer statement in the necessary account. There will also be reflected in the closure of indirect expenses.

Accounts on indirect expenses are closed when regulatory transactions for closing the month.

Handbook " Expenditures» in 1c accounting 8.2 Designed for analytical accounting on cost accounts. It is one of the most important cuts of analytical accounting in the system, and therefore it is important to use them correctly so that there are no errors when closing the month and forming reporting.

Consider the procedure for entering costs for the example 1C Accounting 8 Edition 3.0.

Unlike Boohalctery 7.7.Where for each cost account was provided for its directory of cost articles, in the G8, all articles are combined into a single directory, common for the following cost accounts:

• 08 "Investments in non-current assets";
• 20 "Basic Production";
• 23 "Auxiliary Production";
• 25 "general production costs";
• 26 "general expenses";
• 28 "Marriage in production";
• 29 "servicing production and farms";
• 44 "Sale expenses."

Subconto "Costs" for all accounts is reverse. The balance on the cost of the costs in the revolving-salary statement to see is impossible - only turns.

Open directory "Cost Articles" in 1C Accounting 8 Edition 3.0 can be in the section "Production", subsection "Directories and settings", paragraph " Expenditures«

either in the accounting section "Directories and Account Settings", subsection "Revenues and expenses".

Even if we started working with an empty information base of 1C Accounting created from "zero", the directory will automatically list the main cost types at the initial start of the program.

In the process of working with the program, you can add new articles to the handbook, change existing and delete them (if they are not predetermined elements of the reference book and there are no documents in the system in which they were used). You can add new costs directly when entering documents in which there are props "Article costs".

Types of expenses in costs.

When entering a new cost item must be specified. type of consumption for tax accounting purposes. It is selected from the list laid in the system and which cannot be changed.

It is according to the completed details of the "type of expense", the costs of articles fall into the articles of the tax declaration on the income tax. Requisite is required to fill. Those. In accordance with the filling of this props in our database, tax accounting will be conducted on the costs of expenses.

Separately consider the type of consumption "not taken into account for tax purposes". Such expenses should include costs that for accounting purposes will refer to expenses, and for tax accounting purposes cannot be attributed to expenses, for example, economically unjustified costs (these costs cannot affect the increase in the organization's profits).

Such costs will fall into form No. 2, and the Declaration on income tax will not fall.

When using PBU No. 18, such expenses form differences - permanent and temporary.

Types of activity in costs.

Switch "Article for accounting of the organization's costs" is intended to assign an article costs to the type of activity that organizes. This is due to the tax system. If the organization is working on a common tax system, the switch in the cost of the cost of this type of activity is established to the "on activities with the main system of taxation (general or simplified)".

If the Organization is working associated with a special procedure for taxation (in particular, UNVD), then to reflect the costs of this type of activity, it is necessary to establish the cost of the cost, which indicates "on certain types of activities with a special procedure for taxation." Those, for example, along with the article "Payment of Labor" on the main activity, there is a separate article by the cost of "Payment for UTII", in which the switch is set to this position.

The third position of the switch is intended to describe costs that cannot be attributed directly to one or another activity. This is important in cases where the Organization has several types of activities, one of which relate to the general order of taxation, others to UNVD, and the organization's general expenses must be distributed.

Thus, articles of the costs "for different activities" will be proportionally distributed among the activities at the end of the month.

The props "group of articles" for filling is not required and created for the convenience of the user. The user can account for costs with any degree of detail, and homogeneous costs (for example, related to one type of consumption) are placed in separate groups.

So we reviewed the procedure for filling out the reference book "Costicles" in 1C Accounting 8.

Video Tutorial: