Production accounting in 1C 8.3 Accounting

Production accounting, along with financial accounting, is an integral part of management accounting.

Production accounting concerns operations related to the production of self-made products, the performance of various types of work, and the provision of services within the enterprise and to third parties.

It includes:

quantitative accounting of production volumes, interesting to management and employees of production departments;
accounting for operations to calculate cost per unit of production, which is necessary mainly for financial departments and company managers.

The main goal of production accounting is to control production costs to identify opportunities to improve the efficiency of the company as a whole.

Production and cost

Production is the main goal of creating any enterprise. Employees, using the necessary tools, during various business operations transform raw materials into goods ready for sale - this is the production process . It also includes activities aimed at performing work and providing services. Products appear during the merger:

labor resources;
objects of labor;
costs of "manpower".

In order to correctly determine the unit cost of each type of product and the entire array as a whole, you need to take into account all the costs invested in its production. Some of the costs will be included in the cost price, some will have to be left “outside the brackets” - accounting will show which ones.

Receipt of materials

In our step-by-step example, we will produce a product in 1C 8.3 - a chair.

Before we produce anything, we need to purchase materials (boards, nails and varnish). In 1C: Accounting, this operation is reflected in the document “Receipts (acts, invoices)”. The type of operation in this case will be “Goods (invoice)”. Materials arrive on the tenth count.

We will not fill out this document in detail. If you have any difficulties, we recommend reading Goods Receipt in 1C 8.3 or watching the video:

Our team provides consulting, configuration and implementation services for 1C. You can contact us by phone +7 499 350 29 00 . Services and prices can be seen at the link. We will be happy to help you!

What is reflected in production accounting

To record the dynamics of the production process, the accountant should take into account:

expenses arising in the process of manufacturing the finished product;
funds spent on finished products and on those goods whose production has not yet been completed;
the sum of all resources for creating products;
fluctuations in cost, factors of its growth and reduction possibilities.

Forms of production costs

Production costs are those costs incurred by an enterprise during the transformation of raw materials into products. All manifestations of these costs are taken into account:

material;
financial;
resource.

In fact, these costs represent one or both options for the movement of monetary (sometimes non-monetary) funds:

payment to third parties;
increase in obligations to counterparties.

Classification of production costs

The division of costs is due to a different approach to their accounting:

Fixed (overhead) and variable costs - characterize the relationship of costs to the production process. The first ones are related to the organization of the production process; they do not change, even if the volume of goods grows. The second group ensures the production process itself - the purchase of raw materials and payment of labor, so this part of the costs is subject to dynamics.
Direct and indirect costs are associated with the attribution of expenses to cost. The former are included directly in it, reflecting the connection with the production of each individual unit (for example, the cost of materials). The latter are distributed across several types of products at once; they must be included in the cost within the framework of the methodology adopted by the enterprise.

What is included in production costs

We list the main items of the enterprise’s expenses for creating products, which must be reflected in accounting:

wages for personnel – workers, maintenance, management;
the cost of objects of labor that were spent on production and household needs;
depreciation of equipment, as well as premises, household equipment, etc.

NOTE! In these expenses, part is included in the cost directly (direct costs), and part is distributed indirectly.

Specification

Next, we definitely need to add our future finished product to the “Nomenclature” directory.

Next, it is necessary to enter into the program the specification of the chair we produce. It reflects the materials required for production and their quantities. A kind of ingredients of our finished product.

You can go to the specifications of an item from its card in the directory (submenu “More”).

From the list form, you can create a new specification and specify an existing one as the main one.

Let's create a new specification and fill out its tabular part.

By default, the first specification created will automatically be set as the main one for this product. In our case, the production of one chair requires 1 board, 100 grams of nails and 800 milliliters of varnish.

Accounts for accounting of production process

To maintain production records, an accountant will need several separate accounts:

Account 20 “Main production”. During the reporting period, it accumulates the costs of manufacturing products included in the cost price, namely:
remuneration for the labor of workers participating in production;
payments to various social funds;
resource costs (water, electricity, etc.).
Account 23 “Auxiliary production” collects the costs of those production structures that are not directly involved in the production of products, but provide and maintain the functioning of the main purpose. For example, these are the costs of maintaining your own boiler house, power plant, water pumping facilities, etc.
Account 25 “General production expenses” associated with the use of equipment, machines and mechanisms. It reflects:
depreciation of mechanisms, buildings, structures;
maintenance costs;
salaries for repairmen and adjusters;
equipment testing;
other similar costs.
Account 26 “General business expenses” records the areas of expenses that are designed to support the work of the entire enterprise, including management functions and implementation. These include the following types of costs:
business trips;
funds for equipping and repairing office premises;
payment for stationery;
communication and Internet services, etc.
Account 28 “Manufacturing defects” is the “saddest” of the expense accounts, but, unfortunately, necessary. The cost of all substandard products, if subject to write-off, will be reflected in the debit of this account. If it is nevertheless sold, albeit at a discount, these funds will be used against the loan.
Account 29 “Servicing industries and farms” shows the share of costs for maintaining activities not directly related to production:
payment for internal canteens, buffets;
costs for auxiliary facilities (baths, laundries, dormitories, etc.);
departmental kindergartens, sanatoriums.
Account 96 “Reserves for future expenses” accumulates expenses for the coming periods, including:
long-service benefits for production personnel;
funds for repairs;
money for preparatory measures to launch a new line or change seasonal production.
Account 97 “Future expenses” – used when costs have already been incurred, but will have to be taken into account later. In the production process it reflects:
prepayment for advertising, etc.;
funds for the expansion of technological lines, new equipment, product range, etc.;
licensing, certification.

How to draw up an accounting policy

Accounting policy is detailed instructions for maintaining accounting and tax records. As a rule, it is compiled by an accountant, and approved and secured by the appropriate order by the head of the company. If the accounting policy is developed correctly, thanks to it, in the event of an accountant’s dismissal, the business can easily be continued by a new specialist or the manager himself.

The list of accounting policy provisions depends on the type of activity of the company, the chosen tax regime and whether simplified or complete accounting is used. But - in terms of accounting - the accounting policy should indicate the following:

The person responsible for accounting;
What accounting method has been chosen: simplified, abbreviated or simple, paper or electronic;
Working chart of accounts;
Forms of primary documentation and registers;
The procedure for accounting for income and expenses;
Regulations on the company's fixed assets and the procedure for their assessment, inventory and recalculation;
The procedure for recording and evaluating inventory, goods and finished products;
The procedure for making corrections and error criteria;
List of regulatory documents: applicable accounting provisions (PBU), Tax Code, Law 402-FZ.

Templates for registers and primary documentation, if they are developed by the company independently and differ from the unified ones, are drawn up as appendices to the policy.

To create an accounting policy that includes accounting and tax sections, you can use paid or free constructors that are easy to find through Internet search engines. As a rule, such services are able to adapt to the applicable tax regime and even a combination of regimes. The main thing is to make sure that the designer used takes into account current legal requirements, and if possible, contact a professional to develop the document.

The accounting policy is the same for all business divisions. As necessary, the document can be supplemented with new provisions, but changes are allowed only once a year. And only in 3 cases: if legislation or business conditions have changed (for example, types of activities), and also if other methods of accounting have been chosen.

Principles of production cost accounting

When reflecting cost data in accounting, you need to correlate their actual indicator with the planned one.
When documenting costs that coincide with the planned ones and those incurred with deviations, they are reflected separately.
The cost includes all costs of producing goods in the accounting period.
Various accounting accounts combine expenses for certain objects and cost items.
Cost accounting objects must clearly coincide with the calculation objects to correctly reflect the cost.

Additional features

Flexibility and customizability
The configuration can be adapted to any accounting features at a particular enterprise.
This means the ability to enter your own accounting mechanisms into the configuration and configure the reflection of any specific business transactions in accounting. It is also possible to create the necessary additional analytical reports for the needs of the enterprise. Data exchange
For a more complete and detailed salary calculation, it is possible to exchange data with the 1C:Enterprise 7.7 “Salary + Personnel” configuration.
This allows you to obtain from the configuration in which full payroll is calculated the necessary information for calculating the cost of production. Internet support
The Internet support mechanism for users allows you to quickly receive exchange rates and a classifier of Russian banks. With it, you can send a question to the consultation line or your opinion about using the program. ITS disk subscribers can receive configuration updates and new reporting forms.

Financial result of the production process

If you reduce the revenue received from the sale of goods by cost, the result will be a gross profit, which clearly reflects the efficiency of the enterprise.

Account 90 “Sales” reflects this result: if the credit is greater than the debit, we have a profit, the debit exceeds the credit, there are losses. The balance is displayed as follows:

Reflection on the loan of the amount of proceeds from the sale of goods (with or without VAT - what methodology is adopted in the organization). This will require wiring:
debit 90.3, credit 68 – with value added tax.
Calculating the cost of goods and writing it off from the appropriate accounts. Postings:
debit 90.2, credit 23.
The conclusion of the resulting balance on account 90 and 91 to account 99 “Profits and losses” is the final entry of the year, which will be reflected in the annual balance sheet.

IMPORTANT! If account 99 has a loan balance, it means the result is positive and the company has retained earnings at its disposal. When there is a debit balance, it is necessary to review the production and sales management policy.

Thus, accounting data becomes the basis for making vital decisions for the enterprise.

System requirements

To use the “Production+Services+Accounting” configuration, you must have two components of the “1C:Enterprise” system: “Operational Accounting” and “Accounting”. The configuration itself and the specified components are part of the product “1C:Enterprise 7.7. A set for a small company" and a comprehensive delivery of "1C:Enterprise". If the “Production+Services+Accounting” configuration is purchased separately, you must additionally purchase two “1C:Enterprise” products, including the “Operational Accounting” and “Accounting” components.