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How to calculate the actual manufacturing cost of the finished product. Calculation of the actual cost of finished products. Collision of norms and distribution of deviations

By order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for Its Application” (hereinafter Chart of Accounts n), account 43 is intended to summarize information on the availability and movement of finished products "Finished products" . This account is used by organizations engaged in industrial, agricultural and other production activities.

If the manufacturing organization decides to take into account finished products at actual cost, then in this case, accounting for finished products will be carried out only using account 43 "Finished products".

When accounting for finished products at actual cost, the receipt of the latter at the warehouse is reflected in the following entry:

Account correspondence
Debit	Credit
		Finished products accepted

Despite the fact that it is easier to reflect finished products at actual cost in accounting (one account is used), organizations do not often use this method. The actual cost of manufactured products can be formed only at the end of the reporting month, when all costs for its production, both direct and indirect, will be determined. Therefore, when using this method, it is almost impossible to determine the cost of products as they are released and transferred to the warehouse of finished products, which creates additional inconvenience if products manufactured during the month are sold in the same period.

With this method of accounting, the cost price at which products of the same type, manufactured at different times, are taken into account, may be different. Therefore, when selling and otherwise disposing of finished products, it must be written off in one of the following ways:

at unit cost

at the average cost

by the FIFO method;

by the LIFO method.

The procedure for writing off finished products using the above methods is similar to writing off inventories into production.

Production organizations of mass and serial production, as a rule, use the standard method of accounting for finished products, since it is its use that makes it possible to correctly reflect the sale of products and their actual cost (which is determined only at the end of the month) in accounting.

If accounting for finished products is carried out at the standard (planned) production cost, then the organization sets accounting prices for products that remain constant for a sufficiently long time and at which products are accepted into the warehouse and written off from the warehouse during its sale or other disposal within a month . At the end of the month, when all costs are formed and the amount of work in progress is determined, the difference between the planned and actual cost of finished goods produced is determined.

You can keep a record of these deviations in two ways with and without using account 40 "Output of products (works, services)".

The sale of manufactured products is the most important indicator of the activity of a manufacturing organization. After all, it is the sale of products that completes the turnover of funds spent on its manufacture. As a result of the sale of finished products, the manufacturing organization receives the working capital necessary to resume a new cycle of the production process. The manufacturer can sell its products by shipping the manufactured products in accordance with the concluded contracts or by selling through its own sales division.

For accounting purposes, income is determined in accordance with the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n (hereinafter PBU 9/99).

In accordance with paragraph 5 of PBU 9/99:

“Income from ordinary activities is the proceeds from the sale of products and goods, receipts related to the performance of work, the provision of services (hereinafter revenue)”.

Note!

Recognition of revenue in accounting from the sale of products is directly related to the transfer of ownership of it from the seller to the buyer.

To reflect in accounting the proceeds from the sale of products, it is necessary to have documents confirming the transfer of ownership of these products to the buyer. These documents can be various primary accounting documents: waybills, waybills, waybills, acts of work performed (services rendered), and so on.

To account for the proceeds from the sale in accounting, the Chart of Accounts No. 94n, accounting, account 90 “Sales” is intended, sub-account 90-1 “Revenue”.

Article 167 of the Tax Code of the Russian Federation, which determines for the purposes of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation the moment of determining the tax base, establishes that from January 1, 2006, the moment of determining the tax base is the earliest of the following dates:

1) the day of shipment (transfer) of goods (works, services), property rights;

2) the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

The cost of shipped and sold products includes selling expenses. They are written off by writing:

Account correspondence
Debit	Credit
		Business expenses written off

In accordance with the Instructions to the Chart of Accounts No. 94n, organizations engaged in industrial or other production activities on account 44 “Sale Expenses” reflect the following types of expenses:

“... for packaging and packaging of products in warehouses for finished products; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; on the maintenance of premises for the storage of products in the places of its sale and the remuneration of sellers in organizations engaged in agricultural production; for advertising; for entertainment expenses; other similar expenses.

Then, by comparing the debit and credit turnover on account 90 “Sales”, the financial result is determined.

Example 4

During the reporting period, the plant for the production of household appliances sold products to customers in the amount of 1,180,000 rubles, including VAT 180,000 rubles. The cost of production amounted to 800,000 rubles. The amount of expenses for the sale is 40,000 rubles.

In the accounting of the organization, these business transactions are reflected as follows:

Account correspondence		Amount, rubles
Debit	Credit
			Reflected revenue from the sale of household appliances
			VAT charged
			Written off for sale the cost of production
			Written off sales expenses for products sold
			Reflected profit from the sale of finished products

End of example.

A manufacturing organization can sell its products not only to “subcontractors” or “wholesalers”, but also to retail its own products in specially opened trade divisions. For manufacturing organizations, this form of selling their products has already become familiar.

Our auditing practice shows that such organizations often incorrectly reflect the sale of their own products through a trading division, using the so-called "trading" scheme, that is, in the store, accounting is built using accounts 41 "Goods", 42 "Trade margin", 44 "Expenses for sale". In our opinion, the use of this scheme is erroneous, since such a scheme is acceptable only if the trade division of a manufacturing organization, in addition to its own products, sells purchased goods (in particular, purchased goods).

This point of view is based on Instructions for the use of the Chart of Accounts No. 94n. Recall that in relation to account 41 “Goods”, this document contains the following:

When the finished product is transferred to the store, the following entry is made in the accounting of the production organization:

Account correspondence
			VAT charged
		Written off the cost of own production
		Reflected the costs associated with the sale of products through a structural unit
		Reflected profit from the sale of products
		Reflected loss from the sale of products

The specified correspondence of accounts is used when reflecting the operations of selling products for cash. But it is not uncommon for tangible assets to be acquired in retail trade by organizations or individual entrepreneurs (an individual the buyer presents a power of attorney on behalf of the organization or a certificate of state registration as an individual entrepreneur). When selling to the specified categories of buyers, the following entry is used:

Account correspondence
Debit	Credit
		Reflected revenue from the sale of finished products

At the same time, at the request of the buyer (representative of a legal entity or individual entrepreneur), the store employees must issue all the necessary documents without fail, namely the invoice, waybills and payment documents (in the case of cash payment) cash register check (hereinafter KKT) and a receipt for the incoming cash order.

Note!

In all cases, when selling finished products for cash, organizations are required to apply CCP. Such a requirement is established by the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in cash settlements and (or) settlements using payment cards."

Example 5

Suppose that the machine-building plant produced 100 household refrigerators during the reporting month, the actual costs amounted to 450,000 rubles, to simplify the example, we will assume that there is no work in progress at the end of the month.

Within a month, the plant twice transferred its own products to the store (not allocated to a separate balance sheet), each time 15 pieces, the rest of the finished products were sold in bulk.

The retail price at which refrigerators are sold in the store is 11,800 rubles (including VAT 1,800 rubles). The wholesale price of one refrigerator is 8,260 rubles (including VAT 1,260 rubles). The expenses of the store (trading division) for the month amounted to 20,000 rubles.

In the accounting of the organization, these business transactions are reflected as follows using subaccounts to the account:

Store expenses written off

Reflected the financial result from the sale of refrigerators at retail

End of example.

For more information on how the trade divisions of industrial production keep records of purchased goods, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Trading Activities".

For more information on issues related to the formation and accounting of secondary raw materials, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Inventories".

Cost price represents the current expenditure of the organization, expressed in monetary terms, which is aimed at the production and sale of goods.

Cost price is an economic category that reflects the production and economic activities of the enterprise and shows the amount of financial resources spent on the production and sale of products. The cost price has an impact on the profit of the enterprise, while the lower it is, the greater the profitability.

Cost Formula

The cost price includes the sum of all expenses for the release of goods. To calculate using the cost formula, you need to sum up all the costs that were incurred in the production (sales) process:

The cost formula looks like this:

Full \u003d Spr + Rreal

Here Full is the full cost,

Spr - the production cost of the goods, calculated as the sum of production costs (wages, depreciation, material costs, etc.),

Rreal - the cost of selling products (storage, packaging, advertising, etc.).

If you need to determine the cost of a unit of production, then the formula for the cost of goods produced is calculated using the simple calculation method. At the same time, the unit price of the produced goods is determined by dividing the sum of all costs for the corresponding period by the quantity of goods manufactured during this time.

Cost Structure

The cost formula includes:

• Raw materials needed in the production process;
• Calculation of energy carriers (various types of fuel).
• Expenses for equipment and machinery that are necessary for the operation of the enterprise.
• Wages of company employees, including payment of all payments and taxes.
• General production expenses (office rent, advertising, etc.).
• Depreciation expenses for fixed assets.
• Administrative expenses, etc.

Features of cost calculation

There are several different methods for calculating the cost of goods. They may be applied according to the nature of the work, services or products produced. There are two types of production costs:

• Full, including all expenses of the enterprise.
• Truncated cost, referring to unit cost of variable cost production.

The actual and standard cost is calculated on the basis of the costs incurred by the company. At the same time, the standard cost helps to control the costs of various resources and, in the event of deviations from the norm, the timely provision of all necessary measures. The actual cost per unit of output can be determined after all costs have been calculated.

Cost types

Cost is of the following types:

• Full (average) cost, implying the totality of expenses, including commercial costs for the release of products and the purchase of equipment. The costs of creating a business are divided into periods during which they pay off. Gradually, in equal parts, they are added to general production costs.
• Marginal cost, which is directly dependent on the quantity of output and shows the cost of each additional unit of goods. This indicator reflects the effectiveness of the subsequent expansion of production.

Also, the cost can be:

• Shop cost, including the total cost of all departments of the enterprise, which are aimed at the production of new products;
• Production cost, which is the shop cost, including target and general costs.
• The full cost price, which includes not only production costs, but also the costs incurred by the company in the process of selling the product.
• General business (indirect) cost, consisting of business management costs and not directly related to the production process.

For those who decide to start their own business, it will be necessary to study the question of how to calculate the total cost of production. This is important for its implementation. In order to understand this issue, it is necessary to clearly understand what the cost of a product is.

The concept of cost

The cost price is the total and private sum of the costs for the production and sale of the product. Resources required to produce a product:

• the material from which the product is directly produced;
• fuel needed to transport materials for manufacturing or transport finished products to points of sale;
• repair work;
• workers' wages;
• rental of premises, if required.

Each product is individual, and it requires its own resources for manufacturing. And to figure out how to calculate the cost of production, you need to take into account each stage separately.

Economic concepts of cost

Full cost

This is the ratio of all costs to total production. This calculation is suitable for mass production. The costs include:

1. Employee salary.
2. Contributions to state funds.
3. The raw material used to make the product.
4. Accounting for depreciation of equipment and the cost of its repair (depreciation).
5. Advertising expenses.
6. Other expenses.

It is these costs that determine how to calculate the cost of finished products. Usually used in large, large-scale enterprises.

marginal cost

This concept includes the cost of a manufactured unit of output. How to calculate the actual cost of finished products (it is also called full)? This can be done according to the formula, but for this you need:

1. Calculate how much raw materials and materials it takes to manufacture one copy of the product.
2. Calculate how much fuel and lubricants and electricity is spent on one unit of production.
3. Take into account the cost of semi-finished products purchased from other industries, if any.
4. Calculate how much the employee will receive by manufacturing this type of product (including all social benefits).
5. Know the cost of repairs and depreciation of equipment.
6. Consider tool wear.
7. Calculate the cost of maintaining a production facility.
8. Other costs.

After analyzing the data above, you can imagine how much raw material is spent on the manufacture of a unit of production. And if we add to all this: transportation; contributions to state funds; vacation pay for employees; taxes; expenses incurred by the organization due to unforeseen circumstances - all this will give you a complete picture of how to calculate the actual cost of production.

Cost types

In addition to the main types of cost, there are types that are specific to a particular production.

1. Aggregate cost. The cost of manufacturing a product on a particular machine is estimated, whether it is a technical machine or a woven one.
2. Prime cost. In addition to estimating the costs of manufacturing products in the workshop, the costs of maintaining and maintaining the territory itself are also taken into account: heating, security, alarm, fire protection, management structure.
3. General production costs. Consist of the cost of depreciation and repair of equipment, advanced training of workers, taxes.
4. Full cost. In addition to other expenses, it includes the costs of packaging, loading and unloading products, transport services.

Why do you need to calculate the cost of production?

When opening a business, not everyone is in a hurry to immediately calculate the cost of production, thereby making a huge mistake. This mistake can lead you to at least losses, and at most to complete bankruptcy.

What will cost analysis give you:

1. Shows the profitability of all your products. After all, it depends on it how efficiently raw materials and other, monetary and human, resources will be used.
2. Generate retail and wholesale prices. The right effective pricing policy will allow you to make production competitive.
3. It will make it clear how efficiently the production process operates in the enterprise. The lower the cost of production compared to the average data in this industry, the more effective the company will work. Accordingly, the higher the costs, the lower the profitability and efficiency of the enterprise.
4. Forms an indicator of reduction of fixed and variable costs.

Your profit depends on the calculation of the cost price. There is a cycle system here: the lower the cost, the greater the profit, and the higher the cost, the lower the profit. Therefore, each manufacturer seeks to reduce the cost of production in the pursuit of profit. In this case, the quality of the product may also suffer. In order to properly conduct your business, you must definitely calculate the cost of products, this is one of the main elements of management in the enterprise.

How to calculate the cost of production using the example of a furniture workshop

As an example, the furniture company Divan LLC will be taken. You want to calculate the cost of a manufactured product for December. In total, 12 corner sofas, 10 book sofas, 24 easy chairs were produced.

Total Cost Calculation Table

Number	Cost item	corner sofa	Sofa - book	Armchair
1	Raw materials used	RUB 192,000	60 000 rub.	72 000 rub.
2	Energy	21 000 rub.	16 000 rub.	18 000 rub.
3	Workers' wages	36 000 rub.	15 000 rub.	16 800 rub.
4	Fund Contributions	4320 rub.	1500 rub.	1680 rub.
5	Equipment operation	10 000 rub.	7000 rub.	5000 rub.
6	Other costs	2000 rub.	2000 rub.	2000 rub.
Total:		RUB 265,320	RUB 101,500	RUB 115,480

Total:

1. The cost of one corner sofa is: 265,320: 12 = 22,110 rubles.
2. The cost of one sofa-book is: 101,500: 10 = 10,150 rubles.
3. The cost of one chair is: 115,480: 24 = 4,812 rubles.

How to calculate cost of goods sold

Let's take as an example a company already familiar to us for the manufacture of sofas. In December, ten corner sofas, seven sofa-books and twenty armchairs were sold.

Let's use the data above and calculate:

1. Ten corner sofas cost us 221,100 rubles (22,110 x 10).
2. Seven sofa-books - 71,050 rubles (10,150 x 7).
3. Twenty chairs - 96,240 rubles (4812 x 20).

The total result was: 388,390 rubles.

Cost features

In the process of its work, each organization seeks to minimize its production costs. Therefore, the question of how to calculate the cost of production will depend on a number of factors. Directly all costs are included in the cost of production, up to heating the premises in the winter (not in the summer). All this allows us to judge that the main management mechanism is the analysis and accounting of all aspects of the economic activity of the organization, which will allow us to judge the correct operation of the company. At the same time, a specific cost estimate will depend on the inventory, technological features of the enterprise and on the managers themselves, who own this or that information about production.

Each company has its own method of calculation. So, for example, the production of confectionery according to the costing system will differ significantly from the method of calculating the cost at a furniture factory. In the first case, electricity and shelf life will be of paramount importance (special attention should be paid to it), and in the second case, large financial resources spent on raw materials and transportation of a large-sized product will come first. And, accordingly, for an enterprise producing sweet products, the calculation method is one, and for upholstered furniture - another.

The manufacture and sale of any products is the main activity of many industrial enterprises. For the correct formation of postings and reflection in the accounting of production operations, you need to know what finished products are and how their cost is formed.

Finished product accounting methods: standard (planned) and actual cost

Finished products are products, products, semi-finished products that have been completely processed in the production cycle and meet the established standards, accepted into the warehouse or sold to the buyer immediately after release. Finished products are taken into account in physical and value terms.

Distinguish between gross output, that is, the entire output for the month, and sold products - the difference between gross output, work in progress and stock balances.

Its accounting is possible in three ways (PBU 5/01 of 06/09/2001):

• For production cost - only direct costs are included (direct costing method).
• At actual cost - includes the totality of all costs for the accounting period (month). The issue is reflected in the debit account. 43.
• According to the standard (accounting) cost - at the same time, deviations of the planned from the actual cost for the accounting period are determined, possibly for each item of the nomenclature. The need to keep records at standard cost is due to the fact that at the time of issue, the actual cost is most often unknown (wages and contributions, depreciation, etc. are not accrued). To calculate and reflect deviations in the cost price, account 40 is used, although it is possible to account for deviations by creating separate sub-accounts for account 43 (without using account 40):

The release of finished products and its transfer to the warehouse are drawn up by an invoice, an act of manufacture (processing).

Finished products are released from production - postings on practical examples

If the accounting policy provides for the method of accounting at actual cost (common with a small range of output), then the release of finished products and receipt at the warehouse reflect the posting: Dt 43 Kt 20.

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Difficulties for a novice accountant are usually caused by accounting at standard cost, with or without account 40. Consider the organization of accounting using account 40 and account 43 with examples.

Example 1: In the analytical accounting of Venera LLC, finished products are reflected at the standard cost. Within a month, 370,000 rubles were issued at a standard cost. The actual cost, determined at the end of the month, amounted to 350,000 rubles. The accounting policy establishes that account 40 is not used.

Let's reflect the postings using sub-accounts to account 43 to determine the deviations of the actual cost from the standard:

In the case when account 40 is not applied, at the end of the month, the deviation is calculated and this deviation is reflected by additional posting or a red reversal: Dt 45 (90.1) Kt 43.

Example 2: The balance of finished products at the beginning of the month (at discount prices) - 80,000 rubles; the actual cost of the balance is 85,000 rubles. Issued within a month at a book value of 430,000 rubles; the actual cost of the issue is 460,300 rubles. Shipped at a book value of 215,000 rubles. The accounting policy establishes that account 40 is not used.

Calculate the deviations and the actual cost of shipped products:

Released from production finished goods posting without using account 40:

Dt	CT	Amount, rub.	Contents of operation	A document base
43.1	20	430 000	Finished products were released according to the normative s / s
43.2	20	30 300	Deviation fact is shown. s / s from the normative	Bukh. reference
45	43.1	215 000	Shipped according to standard s / s	Agreement, consignment note TORG-12, invoice
45	43.2	14 878	Deviation from / from shipped products is shown	Bukh. reference
90.2	45	229878	Actual s / s written off during implementation	Bukh. reference

If the products released for the period are partially sold, then the deviations must be redistributed in proportion to its balances and movements.

Example 3: Issued in a month at the standard cost of products for 100,000 rubles, the actual cost is 115,000 rubles. The accounting policy establishes that account 40 is used.

Posting finished product release using account 40:

Dt	CT	Amount, rub.	Contents of operation	A document base
40	20	115 000	Finished products were released according to the actual s / s	Invoice, act of processing, requirement-movement
43	40	100 000	Finished products are credited at the standard price	Invoice, act of processing, requirement-movement
90.2	43	100 000	Written off regulatory s / s	Bukh. reference
90.2	40	15 000	Written off overrun	Bukh. reference

The direct costing accounting method is mainly used in mass small-scale production, with a small product range. At the same time, accounting is kept at the production cost, and general business and general production costs are written off at the end of the period in proportion to the selected indicator (payroll of production workers, revenue, etc.).

We analyzed what constitutes the cost of production and found out that the total cost includes the costs of producing finished products and their subsequent sale. In addition, we briefly got acquainted with the concept of product costing. In this article, we will consider in detail how the calculation of the cost of production and accounting for production costs takes place.

At the initial stage of the formation of the cost of finished products, it is necessary to take into account all the associated costs that have arisen in the relevant accounting accounts.

Direct costs of the main production are reflected in the debit of account 20, auxiliary production - in the debit of account 23.

The actual costs to consider at this stage include:

• (posting for accounting for this type of cost has the form D20 (23) K02);
• (wiring - D20 (23) K05);
• employees (corresponding posting D20 (23) K70);
• insurance contributions for employees (D20 (23) K69);
• raw materials and (wiring D20 (23) K10);
• semi-finished products of own production (D20 (23) K21);
• services of third parties (D20 (23) K60).

Expenses of a similar type related to the maintenance and management of production are reflected in similar entries, but instead of account 20 (23), account is used. 25 "General production costs".

Expenses of a similar type related to the management of the organization are also reflected in similar entries, but instead of account 20, account is used. 26 "General expenses".

Also in the production process, it is necessary to take into account the costs arising in connection with the marriage of products. Defective products incur certain costs associated with their elimination. These can be additional materials or raw materials, remuneration of workers involved in correcting the marriage, services of third-party organizations, etc. That is, the costs of eliminating the marriage are reflected in the entries indicated above, but all these expenses are collected not on the 20th account, but on a debit account 28 "Marriage in production".

Thus, all production costs are taken into account. The debit of accounts 20 and 23 collected all direct costs, the debit of accounts 25 and 26 - indirect.

Before proceeding to the calculation of the cost of production, it is necessary to distribute the actual costs of auxiliary production between the main production, general production and general economic needs. For this, postings D20 (25, 26) K23 are performed.

Auxiliary Production Cost Allocation Postings

Write-off of indirect overhead and general business costs

At the end of the month, it is necessary to write off indirect expenses collected on the debit of accounts 25 and 26. Write-off of general production costs is carried out by posting D20 K25, and general business expenses - D20 K26.

It should be noted that the distribution of indirect overhead costs by types of products of the main production can be carried out in one of the following ways:

• in proportion to the salary of workers in the main production;
• in proportion to material costs;
• in proportion to the amount of direct costs;
• in proportion to the proceeds from the sale of finished products.

The organization chooses one of these methods and reflects its choice in the Order on accounting policies.

Write-off of indirect general business expenses can be carried out as follows:

• by distribution between individual types of products (calculation objects);
• by writing off expenses in full at the end of the month.

If the organization distributes general business costs between types of products, then the same methods are used for write-offs as for general production costs.

If the organization writes off all accumulated costs in full, then they can be attributed to other expenses, posting D90 / 2 K26.

Now, to calculate the cost, it remains only to take into account the costs associated with correcting the marriage, for this, the accumulated debit 28 accounts are written off to the debit of account 20 (posting D20 K28).

Now all direct and indirect costs associated with production are collected under the debit account. 20 and you can proceed directly to the calculation of the unit cost of production.

Cost calculation

To correctly determine the cost of production, it is necessary to allocate production costs between finished goods and work in progress.

Work in progress is understood as products that have not passed all the stages and redistributions provided for by the production process, as well as have not passed testing and acceptance. In addition, this also includes materials, raw materials and semi-finished products that have entered production, provided that the process of their processing has begun.

Thus, knowing the total production costs for the month and knowing the balance of work in progress, it is possible to determine the cost of certain types of finished products, that is, to calculate the cost.

The most common costing method is the cost summation method.
Cost summation method

The essence of the method is as follows: for each individual type of product, the balance of work in progress at the beginning of the month is determined, which is added to the monthly amount of actual production costs, losses from marriage and the balance of work in progress at the end of the month are subtracted from the amount received. The resulting value will be the actual production cost of a particular type of finished product.

The formula for calculating the cost of production by the summation of costs:

Fact.self. = Unscheduled start month + expenses for the month - losses from marriage - unfinished production end of the month.

accounting entries

The resulting cost is deducted from the credit account. 20 to debit account 43 or 40.

Account 43 "Finished products" is used in the general case when finished products are accounted for at actual cost (posting D43 K20).

If the standard or planned cost is used for accounting, then you can use the additional account 40 “Output of products (works, services) (posting D40 K20). On the account 40 products will be accounted for at the planned cost, after which they will be written off to the account. 43 already at actual cost (D43 K40). The resulting deviations in the cost, identified on the account. 40 are reflected in the account. 90.