Accounting in the 1C program: “Enterprise Accounting 3.0” is based on the correct completion of various reference books. One of the most important reference books is the “Cost Items” reference book. It contains information for maintaining analytical accounting by , namely: 08; 20; 23; 25; 26; 28; 29; 44. Each of these accounts has a subaccount of the same name:

This subconto reflects only turnover; there are no balances in the “Cost Items” subconto.

Correct completion of this directory is especially important, since it participates and influences the correct formation financial statements enterprises.

Filling out the “Cost Items” directory

To go to the directory, go to the “Directories” menu, then in the “Income and Expenses” section, select the “Cost Items” link. The directory list form will open.

Initially, when you first start the program, even with a clean information base the directory will be filled with default values, or so-called predefined elements. They are marked with an icon. These articles cannot be deleted and are not recommended to be changed, as they will most likely be changed to their original value when the configuration is updated.

Important! In any case, it is not recommended to change anything in any cost item if accounting has already begun for it. If such a need arises, you need to repost the documents where transactions involving expense accounts were generated.

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The “Cost Items” directory is the same for all cost accounts.

To enter new article costs, you need to click the “Create” button. The form for creating a new directory element will open.

When entering the name of a new item, it is advisable not to split similar costs, but to group them into one element. This will prevent the directory from becoming bloated. For example, if the enterprise uses corporate cellular, there are landline phones, IP telephony, you should create one cost item - “Communication services”.

I advise you to plan the cost structure of the enterprise in advance, so that later there is no confusion and you do not have to repeatedly correct and retransmit documents.

The “Type of expense” detail is mandatory, and it is important to fill it out correctly, since tax return for income tax is filled out item by item. Accordingly, tax accounting is carried out in the context of expense items.

The “Default Use” attribute shows the purpose of the article and is filled in when it is necessary for it to be automatically inserted into the selected document.

Here is an example of filling out the cost item “Write-off of materials”:

How to reflect the provision of production services in the 1C Accounting 8.3 program?

Production services are reflected in two documents 1C 8.3: “Act on the provision of production services” (in the latest versions this is the document “Provision of production services”) and “Sales of goods and services”.
There is also a document “Rendering Services”. This is an analogue of the “Implementation” document, the difference is that in the first one one contractor and several services are selected, and in the second one – one service and several contractors.

Note. The services that departments provide to each other are reflected in the document “Production Report for the Shift”. Unlike outsourced manufacturing services, internal services do not generate income, but they do have costs.

Setting up accounting policies

In the accounting policy of the organization (for 1C 8.3: Directories and accounting settings – Accounting policy – ​​Production), you must, firstly, check the “Maintained” checkbox production activity", secondly, choose the method of distributing costs:

In this example of service provision, we will consider the “At planned prices” option. This method involves calculating the cost of production services.

Also in the accounting policy you must select a method write-off of inventories(Directories and accounting settings – Accounting policies – Inventories). There are two ways: “Average” and “FIFO”.

Except accounting policy It’s worth looking into the accounting settings (Directories and accounting settings – Accounting settings – Inventories). Here you can choose the detailing of cost accounting: “by item”, “by batch”, “by warehouse”.

Note. If detailing “by batch” is selected, it is recommended to set the option of writing off inventories “FIFO” in the accounting policy.

“Act on the provision of production services” in 1C 8.3

If you decide to calculate the cost of production services, then it would be logical to first fill out the specification for each service. When generating an invoice requirement (can be entered directly from the act using the “Create based on” button), all materials will automatically be transferred from the specification selected in the act to the invoice with quantity recalculation.

The cost account, production department and item group will also be filled in. Nomenclature group selected in the “Subconto” column. The cost item is filled in from the item reference book.

Important! The item group for which a service is sold and the costs of this service are written off should not be used for other item items, for example, when releasing products.

In addition to the invoice requirement based on the Production Services Certificate in 1C Accounting 8.3, you can generate:

• Invoice for payment to the buyer
• Receipt cash order
• Receipt to the current account
• Invoice
• Reflection of VAT accrual
• Implementation adjustments

Postings for production services in 1C

Except accounting entries, which reflect the write-off of the planned cost of sales to the cost of sales, the document “Provision of production services” “moves” the register “Output of products and services at planned prices” (in contrast to the document “Sales of goods and services”).

The data from this register is used when closing accounts 20,23,25,26, as well as when calculating adjustments to actual costs. As a matter of fact, this register is the basis for the distribution of direct costs.

Important! It is necessary to maintain consistency between the write-off of costs and the accounting of services provided.

• First, costs and production services must have the same item groups.
• Secondly, production services must be reflected in the document “Provision of production services” (or “Act of provision ... in the old version). When using the document “Sales of goods and services”, cost accounts will not be closed, cost adjustments will not be calculated (there is no distribution base!)

How to check the cost of products?

In conclusion, here are some examples of reports that appeared in latest editions 1C 8.3 Accounting:

Help calculating the cost of manufactured products and services provided:

Help for cost calculation:

These reports are generated after all regulatory operations and can be called directly from the “Month Closing” processing form.

The first report contains data on planned and actual costs, as well as deviations. IN in this case actual cost significantly lower than planned. This may indicate that not all costs have been taken into account and distributed at the end of the month.

Exactly what costs were included in the calculation can be seen in the second report. As noted above, cost detailing is carried out accurate to the item group.

Based on materials from: programmist1s.ru

The concept of direct and indirect expenditure and the procedure for this classification are defined in Article 318 of the Tax Code. The Code reserves the right for the payer to individually fix the structure of expenses, which are usually called “direct”; the article provides only a recommended list of types of expenses that are recommended to be included in them. Costs arising from production processes and sales, but not included in direct costs, are classified as indirect. Each company has the right to classify its expenses and record the adopted ranking in its accounting policies. However, the result of allocating expenses must be financially justified, that is, only those that cannot be attributed specifically to any type of goods can be classified as indirect.

IN this article we will look at distribution methods indirect costs in 1C 8.3 using an example comprehensive solution company 1C – 1C:ERP, created taking into account the needs of production facilities of different sizes and structures.

How to set up the distribution of indirect costs in 1C 8.3

In the ERP program, the classification of expenses is fixed in the directory of expense items individually for each item (and this is a significant difference from 1C: Accounting, where the settings were set in the company’s accounting policy). Their further allocation depends on the accounting policy of the company and, as a consequence, the settings of the expense item, namely, on the allocation method specified in the article.

Write-off to fin. result

It is quite acceptable to attribute indirect (especially when it comes to general business) expenses directly to the cost of sales or write off using the direct costing method. The article indicates the type of placement - “On financial results».

Figure 1. Write-off of expenses for financial results

This is the simplest option that does not require additional settings: closing the month will automatically result in expenses being entered into account 90.

Write-off to the cost of finished products

Since expenses must be included in the cost of finished products (which naturally means manufacturing companies), in 1C ERP this setting is available only for items that have “For production costs” selected as a redistribution parameter in accounting. Since classification only matters tax accounting, the diversity option chosen for elasticity does not affect the availability of this classification.

Figure 2. Setting up redistribution in accounting

After selecting the “For production expenses” option for accounting, the option for classifying expenses becomes available in the article on the “Regulating and MFP” tab.

Figure 3. Classification of expenses for definition purposes

Further allocation of costs to cost depends on the allocation base, which is formed in the process of reflecting production operations in the system. Fixation of planned and actual material and itemized costs is carried out in the context of stages. Cost calculation finished goods(including indirect expenses) is carried out in the same way, on the basis of executed documents “Stages of Production”. The following manufacturing cost calculation options are supported:

• The product was produced during the period in which the cost was recorded. In this case, all accumulated costs for the production stages at which the release occurred are summed up and redistributed to the manufactured goods in proportion to the cost shares established in the resource specifications.
• The release of goods for the production stage was not carried out in the current month, for example, the production stage to which indirect expenses were allocated did not lead to the release of goods. Here, the division of expenses into manufactured goods is carried out individually for each time period (month), taking into account planned data on the consumption of materials and planned data on the release of finished products.

Posting of indirect expenses written off to cost

Setting up the distribution of indirect expenses, with “For production costs” selected, is similar to the distribution of direct expenses. This operation is carried out in the “Distribution of expenses for product cost” work place, and the redistribution base depends on the setting of the expense item.

Figure 4. Workplace by cost distribution

It supports setting up distribution by stages or divisions of production, and, depending on the selected option, the process is either fully automated, or the user at the workplace must manually fill out the redistribution base (either stages, or divisions, or both).

The actual entry of such expenses into the cost price is carried out during the month-end closing procedure, together with the operation “Distribution of income and expenses by areas of activity.”

Results

The 1C:ERP system supports a flexible mechanism for setting up cost accounting, which includes ranking of expenses associated with the production process. Non-production expenses allocated specifically to account 90 are included as expenses with the entry option “For financial result” and do not require additional settings.

Purpose of the directory

The directory is used to keep track of the organization's general expenses and is used for analytical accounting for account 26 " General running costs". This account is used in virtually all organizations. The directory has a three-level hierarchical structure. This means that cost items can be divided into groups and subgroups. For example, the most common groups of general business expenses can be identified:

• "Enterprise management expenses";
• "Social expenses";
• "Taxes and fees";
• "Others".

To the group "Management costs" you can include elements:

• "Salary of management personnel";
• "Business trips";
• "Security costs", etc.

You can include a subgroup in a group "Canteen maintenance costs", which will include the elements: "Canteen workers' salaries", "taxes and fees", "costs of maintaining the dining room" etc.

To the group "Taxes and fees" include all general business taxes and fees. To the group "Other" turn on "Depreciation of fixed assets" etc.

You determine the grouping of expenses yourself depending on the activities of your organization. To what level you detail expenses - the level of detail available to you when drawing up reports on them.

Data input

To call the directory, open the window "Directories" by clicking the corresponding button at the top of the screen and in the menu that opens, click the General expenses items button. A list of directory elements will open in front of you. "Items of general economic expenses". Initially this list is empty. Directory elements are entered in list form. To enter individual element The special window does not open. Click a button on the command bar to enter an element or a button to enter a group. To enter a group, just enter its Name, for example, "Social expenses".

Each entered group will be marked on the left with a yellow square with a sign "+" . After entering all the groups and subgroups, enter the elements themselves within the groups (subgroups). To do this, click on the yellow square to the left of the group. You will find yourself inside the group (instead of a yellow square with a "+" an open book symbol will be displayed to the left of the group). To enter an element, you must fill in the details:

• "Name"- name of the directory element, for example, "Taxes and fees";
• "Type of expenses"- type of expense according to the tax code.

Use the selection button to select the type of expense corresponding to the directory element, for example, taxes and fees.

Distribution of costs by type in accordance with tax code used in preparing tax returns.

To change the already entered details of any directory element, place the cursor on this element and double-click with the left mouse button.

After all directory elements for all groups and subgroups have been entered, click the button "Close" to exit the directory menu.

The cost item directory is used to store a list of cost items used to describe the direction of the following types of costs:

* Manufacturing direct costs;

* General production costs;

* Administrative costs;

* Sales costs;

* Other operating costs;
* Other costs.

Classification of costs by cost items is used in all types of accounting - management, accounting, tax, accounting according to IFRS. In the cost accounting registers (the "Costs" register and the "Work in Progress" register), one of the dimensions certainly specifies the direction of costs, determined by the element of the Cost Items directory. Thus, for the costs of the types specified above, analytical accounting is carried out in the context of cost items.

Directory parameters:

Directory parameters:

* Title - name of the cost item.
* Type of costs - choosing one of the predetermined methods: material costs, wages, deductions for social needs, depreciation, others. This classification is based on the fact that in any production process similar factors are involved, such as objects of labor, means of labor and labor itself; the classification is often used to analyze the cost of production. Assignment of cost items different types: o Material. They are used when writing off any material costs for production. For material costs written off for production, unlike other types of costs, not only cost, but also quantitative accounting is created. The cost of material costs is set by the cost of written-off batches of materials. Material costs are classified by status. The status of material costs is selected in the parameter “Material cost status.” costs.":
- Own. These are costs associated with the use of materials owned by the enterprise and used, for example, for the production of products. Such costs are included in the list of product costs and can arise at any value of the nature of the costs. Thus, the materials of the enterprise have the opportunity to be written off for main production, general production and administrative costs, have the opportunity to be used during construction and written off as investments in fixed assets etc.
- Taken for processing. Reflected only when used in production toll materials. Customer-supplied materials are not the property of the enterprise and for this reason do not increase the cost of products made from them. At the same time, cost accounting for them is also created in quantitative and total terms. Customer-supplied materials can be used only for the manufacture of products, in accordance with the order for processing. For this reason, when specifying a cost item for customer-supplied materials, the nature of the costs can only be with the value “Production costs”.
- Returnable waste. These are the costs associated with the release of returnable waste. The amount of costs for returnable waste is included in the distribution of costs when calculating the cost of production, while it is included in the list of cost of production with a negative sign, essentially minimizing the cost. When specifying such a cost item, the nature of the costs can only be with the value “Production costs”.
o Remuneration. These are cost items for accounting for costs associated with wages. At the same time, the contents of the parameter
"Cost Nature" has the ability to accept any content. Labor costs are taken into account only in in value terms. o Contributions for social needs. These are cost items to account for costs associated with social contributions. At the same time, the content of the Cost Nature parameter has the ability to accept any content. The costs of contributions for social needs are taken into account only in monetary terms. o Depreciation. Similar cost items are reflected in the reference book “Methods for generating depreciation expenses.” The data in this directory will be used when assigning depreciation to fixed assets Money And intangible assets for enterprise costs. Just like labor costs, depreciation costs are taken into account only in monetary terms. The Cost Nature parameter content has the ability to accept any content. o Others. Such costs may include other costs that are not included in other groups, for example, rent, interest on loans, taxes and fees included in the cost. Other costs are also taken into account in monetary terms and may have an arbitrary nature of costs.

* Nature of costs - sets the direction of reflecting costs for management accounting tasks. According to the nature of cost reflection, all costs are divided into: o production; o general production; o administrative; o sales costs; o other operating costs; o manufacturing defects; o investments in non-current assets; o others; o not taken into account in management accounting.

Information about the nature of costs, defined in the “Cost Items” directory, is used to account for and distribute costs according to management accounting. In regulated accounting, the nature of costs will be determined by the cost account specified when describing costs in documents. Information about the nature of costs will be used when calculating the cost of manufacturing products in cost distribution algorithms.

Class 8 account (accounting) - class 8 account required by the cost element to which the costs for this cost item belong.

Fixed cost is a sign of whether the cost is constant.

For constant overhead costs in the register "Indicators at normal capacity" it is necessary to determine additional details: distribution base and amount fixed costs at normal power, required to calculate the distribution coefficient of fixed costs between the product cost accounting account (account 231) and the sales cost accounting account finished products(account 901).