"Accounting", 2007, N 5

The presence of canteens, recreation centers, and dormitories at the enterprise is important for creating comfortable working and rest conditions for workers. How to organize accounting so that servicing industries and farms do not become a headache for an accountant?

The purpose of creating facilities for service industries and farms is to maintain social status company and creating an additional incentive for quality and efficient work employees. Moreover, the activity of each such facility (kindergarten, clinic, swimming pool, recreation center, etc.) can be considered serving production only if it was not prescribed in the charter as a separate type of activity.

Service farms are structural divisions of the organization. They can either be allocated to an independent balance sheet, or be on a single balance sheet of the parent organization. In the first case, the collection of information about the financial and economic activities of the object is carried out using account 79 “Intra-business settlements”. In the second case, all information about the costs associated with the activities of such an object is reflected in account 29 “Service industries and farms” (see example 1).

Example 1. The plant has a swimming pool on its balance sheet, the services of which the employees of this plant use at preferential terms. The amount of cash payment for services provided, received from employees in January 2007, amounted to a total of 20,160 rubles. (including VAT RUB 3,075). At the same time, the costs this month were: for wages for pool employees - 48,000 rubles; for UST deductions (26%), to the Social Insurance Fund (1.3%) - 13,104 rubles; other costs for maintaining the pool - 9,400 rubles.

The following entries were made in the accounting:

K-t sch. 70 "Settlements with personnel for wages"

accrued wage pool staff;

Dt sch. 29 "Service industries and farms",

K-t sch. 69 "Calculations according to social insurance and provision"

social insurance liabilities have been accrued;

Dt sch. 29 "Service industries and farms",

K-t sch. 02 “Depreciation of fixed assets”, 10 “Materials”, 25 “General production expenses”, etc.

other expenses are written off;

Dt sch. 50 "Cashier",

K-t sch. 73 "Settlements with personnel for other operations"

arrived cash to the cash desk from employees for pool services at discounted prices;

Dt sch. 73 "Settlements with personnel for other operations",

K-t sch. 90 "Sales", subaccount. "Revenue"

revenue from the sale of services at preferential prices is reflected;

Dt sch. 90 "Sales", subaccount. "VAT",

VAT has been charged;

Dt sch. 90 "Sales", subaccount. "Cost price",

K-t sch. 29 "Service industries and farms"

the cost of services for January was written off;

Dt sch. 99 "Profits and losses",

K-t sch. 90 "Sales", subaccount. "Balance of income and expenses"

the loss from the activities of the pool for January is reflected.

When using the products of service farms in the main and auxiliary production, there is a need to redistribute the costs incurred. The distribution base in this case may be the amount of direct costs.

Benefits for payment of services provided by service industries and farms

In the situation discussed in example 1, employees use the pool on preferential terms. It should be noted that preferential prices are a kind of “trap” for tax purposes, since when they are applied, many “ifs” arise:

• firstly, expenses can be taken into account for profit tax purposes only if such benefits are mentioned in the employment contract or collective agreement (clause 25 of article 270 of the Tax Code of the Russian Federation);
• secondly, if the preferential price differs from the market price by more than 20%, then the VAT tax base will be increased to market price(Article 40 of the Tax Code of the Russian Federation). Moreover, tax calculated on the difference will not be accepted for profit tax purposes;
• thirdly, if the interdependence of persons is proven, it will be necessary to recover personal income tax from the employee material benefit.

The size of the material benefit is determined by the seller as exceeding the usual sales price identical (homogeneous) goods above the cost at which the organization sold these goods to an individual. And although workers in this case are not included in the list related parties, which is given in paragraph 1 of Art. 20 Tax Code of the Russian Federation<1>, paragraph 2 of the same article provides for the right of the court to recognize persons as interdependent on other grounds.

<1>In accordance with paragraph 1 of Art. 20 of the Tax Code of the Russian Federation these include: organizations, if the share of participation of one of them in another exceeds 20%; individuals, one of which is subordinate to the other by official position; persons are constituted in accordance with family law Russian Federation in marriage relations, relations of kinship or property, adoptive parent and adopted child, as well as trustee and ward.

For example, Art. 19 of the Law of the Russian Federation of May 21, 1993 N 5003-1 “On Customs Tariffs” proposed to consider the parties to the transaction related by labor relations as interdependent.

If service enterprises provide services (sell goods, work) to employees of the organization for free, it is necessary to provide for the registration of these payments by a local act (employment contract or collective agreement) so that all expenses can be taken into account for profit tax purposes (clause 25 of Article 255 of the Tax Code of the Russian Federation) . In addition, these “payments” are subject to personal income tax and unified social tax as income paid in in kind, are subject to VAT on market value data services (goods, works).

Expenses of service farms and production facilities for profit tax purposes

The procedure for reflecting expenses incurred by service businesses and industries in tax accounting depends on two circumstances: on the consumer of the services, on the remuneration of the services provided.

If the consumers of services provided by service enterprises are exclusively members of the organization’s workforce, and the services themselves are provided free of charge, then all expenses incurred by the service enterprise will be included in expenses in in full in accordance with paragraphs. 48 clause 1 art. 264 Tax Code of the Russian Federation.

In cases where employees pay for services, even on preferential terms, it is necessary to use the provisions of Art. 275.1 of the Tax Code of the Russian Federation, which requires the taxpayer to determine the tax base for income tax for the activities of units associated with service industries and farms, separately from tax base for other types of activities.

Expenses of service farms by city-forming enterprises

The Tax Code of the Russian Federation does not contain criteria for classifying enterprises as city-forming. Nevertheless, they can be derived from explanatory documents and regulations.

So, in particular, Guidelines on the application of Chapter 25 Tax Code RF (approved by Order of the Ministry of Taxes and Taxes of Russia dated February 26, 2002 N BG-3-02/98) provide an explanation that the concept of “city-forming organizations” is given in Art. 132 Federal Law dated 01/08/1998 N 6-FZ “On Insolvency (Bankruptcy)”.

City-forming organizations are those that employ more than half the population of the city (village, town, etc.) in which the enterprise is located. Moreover, the number of employees is determined taking into account their family members. But the criterion of the number of employees is not decisive when recognizing an enterprise as a city-forming one. The final decision is made local administration.

Many city-forming enterprises have service enterprises and farms, spending significant funds on various social facilities. Tax Code of the Russian Federation in Art. 264 defines the list of service enterprises for which city-forming enterprises have the right to take into account expenses for profit tax purposes. This list includes:

• housing stock;
• healthcare, public education, cultural and sports institutions;
• children's preschool institutions;
• children's holiday camps;
• houses and hostels for visitors;
• homes for the elderly and disabled.

City-forming enterprises have the right to take into account for profit tax purposes actually incurred expenses for the maintenance of the listed objects.

Local government bodies at the location of the taxpayer can establish standards for expenses for maintaining the social base. In Moscow and St. Petersburg, standards are approved by the executive authorities of these constituent entities of the Federation.

If the expenses of a city-forming enterprise exceed the standards established by local government bodies at the location of the taxpayer, then for the purpose of calculating income tax, expenses are recognized only within the limits of the standards (see example 2).

Example 2. The enterprise has city-forming status. There are several objects on its balance sheet social structure, including a hostel and a clinic. For 2006, the actual costs of maintaining the hostel and clinic were:

• for the hostel - 1,200,000 rubles;
• at the clinic - 800,000 rubles.

According to standards approved by the local administration, annual costs should be:

• for the hostel - 1,000,000 rubles;
• at the clinic - 900,000 rubles.

For tax purposes, an organization may take into account actual expenses only within the limits of the standard. That's why total amount expenses that reduce taxable profit for 2006 will amount to RUB 1,800,000. (800,000 + 1,000,000).

The situation is similar with the deduction of VAT. According to paragraph 7 of Art. 171 of the Tax Code of the Russian Federation, if in accordance with Ch. 25 of the Tax Code of the Russian Federation, expenses are accepted for tax purposes according to the standards, then the amount of VAT on such expenses is subject to deduction in the amount corresponding to the specified standards.

In cases where local government bodies have not approved standards at all, taxpayers have the right to apply the procedure for determining the costs of maintaining these facilities, which is in force for similar facilities. The latter must be located on the territory of the same city (district) and be subordinate to the local administration.

Losses from the activities of service farms

Not in all cases, service industries and farms are profitable. In many cases, losses occur. Losses on service farms are defined as the difference between the proceeds from the sale of goods (work, services) of service farms and their expenses.

From January 1, 2006, with amendments to Art. 275.1 of the Tax Code of the Russian Federation, the procedure for accounting for losses of service industries and farms for tax purposes no longer depends on whether the organization is a city-forming organization or not. Previously, there were special rules for city-forming enterprises.

To determine the loss recognized when taxing profits, it is necessary to compare its individual indicators and the conditions in which the organization operates with data on enterprises for which such activities are the main activity and which are located on the territory of the same municipal district. The loss in this case will be recognized for tax purposes if the following requirements are simultaneously met:

• prices for services must correspond to the cost of similar services from specialized organizations;
• the costs of maintaining service facilities cannot exceed the usual costs for similar facilities from specialized organizations;
• the conditions for the provision of services are equal or close to those in which specialized organizations operate.

If at least one of these requirements is not met, the loss is not taken into account for tax purposes. In addition, the listed conditions must be met in relation to each facility of service industries and farms listed on the balance sheet of the enterprise.

However, the organization can reduce by its amount the profit that will be received from service farms for ten years (see example 3). It should be remembered that the amount of this loss cannot be used to reduce the taxable profit received from the sale of other goods (works, services) and non-sales transactions.

Example 3. The company has a canteen on its balance sheet, where only its employees eat. Sales proceeds finished products canteen for December 2006 amounted to 250,000 rubles. (including VAT at rates of 10% and 18% in the amount of RUB 32,000). In December, the company incurred the following expenses in connection with the work of the canteen:

• for wages - 40,000 rubles;
• depreciation of equipment - 12,540 rubles;
• material costs (costs of raw materials, household goods) - 126,700 rubles;
• utility costs (electricity, water, gas) - RUB 34,600;
• other expenses (telephone, transportation costs, repairs, etc.) - 8545 rubles.

Filling out registers by the company's accounting department tax accounting depends on whether the enterprise has supporting data from specialized organizations or cost standards established by municipal authorities. If the “limits” are met, then the loss is recognized for tax purposes. Accordingly, there are no differences between accounting and tax accounting data.

Otherwise, the loss is recognized in full only in accounting. Therefore, temporary differences arise in the amount of RUB 21,441, leading to the formation of a deferred tax asset. An entry is made in accounting:

Dt sch. 09 "Deferred tax assets",

K-t sch. 68 "Calculations for taxes and fees"

5145.84 rub. (21,441 x 24%)

accrued deferred tax asset.

The accountant of the enterprise was formed tax register"Financial results of service industries and farms."

If in subsequent tax periods the company's cafeteria will make a profit, then it will be necessary to record the settlement of the deferred tax asset. In the event that within 10 years this species there will be no profit from the activity, after this period the deferred tax asset will be written off.

If it is impossible to fulfill the conditions listed above, the taxpayer in the event of a loss should be guided by the standards for the maintenance of similar objects approved by the executive authorities of the constituent entities of the Federation at the location of the taxpayer.

A taxpayer who owns several objects of service industries and farms determines the general tax base for them. It is calculated taking into account the performance indicators of each of these divisions.

N.A. Sokolova

St. Petersburg

State University

I.N.Tomshinskaya

St. Petersburg

trade and economic institute

If service industries and farms produce products that are consumed by employees of the organization, first capitalize them, and then write off the cost of the products as the costs of the corresponding structural unit. If the organization takes into account finished products at actual cost , do the postings:

Debit 43 Credit 29
- products of service industries and farms have been capitalized;

Debit 23 (25, 26, 29, 44...) Credit 43
- the cost of products produced by service production and farming is taken into account as part of the expenses of the relevant structural divisions.

If an organization accounts for finished products at standard cost, make the following entries:

Debit 43 (43 subaccount “Finished products at standard cost”) Credit 40 (29)
- products of service industries and farms were capitalized at standard cost;

Debit 23 (25, 26, 29, 44...) Credit 43 (43 subaccount “Finished products at standard cost”)
- the standard cost of products produced by service production and economics is taken into account as part of the expenses of the relevant structural divisions.

For more information on how to keep records of finished products at standard cost, see How to keep track of costs for the production of products (works, services) in a normative way .

This procedure follows from the Instructions for the chart of accounts (accounts 29, 40, 43).

If service industries and farms sell products, provide services (perform work) to other organizations and citizens, at the time of their sale (provision) make the following entries:

Debit 62 Credit 90-1 (91-1)
- income from the sale of products, services (works) of service industries and farms is reflected;

Debit 90-2 (91-2) Credit 29 (43)
- the cost of products, services (work) of servicing industries and farms, which reduce income from their sale, is taken into account;

Debit 90-3 (91-2) Credit 68 subaccount “VAT calculations”
- VAT is charged on the cost of services (works) sold (if this operation is subject to VAT).

For more information on how to take into account income and expenses when selling services (work), see How to record the implementation of works (services) in accounting .

This procedure follows from the Instructions for the chart of accounts.

If service industries and farms simultaneously provided services (performed work) to several divisions of the organization, their cost must be distributed. This is necessary to know what cost of services from service industries and farms will increase the costs of the corresponding division of the organization. That is, what amount will be debited to accounts 20, 25, 26, 29, etc. Develop the procedure for distributing expenses yourself. For example, expenses can be distributed in proportion to the salaries of employees working in the relevant divisions of the organization, served by service industries and farms. Selected option fix in the accounting policy for accounting purposes (Clause 7 PBU 1/2008).

The balance at the end of the month for account 29 will show cost of work in progress (Instructions for the chart of accounts). This situation may arise when work or services are not completed at the end of the month (clause 64 of the Regulations on maintaining accounting and reporting).

BASIC

Tax accounting of income and expenses for the activities of service industries and farms drive apart from other types of activities in accordance with the rules of Article 275.1 of the Tax Code of the Russian Federation.

An example of reflection in accounting and taxation of costs of service industries and farms

Alpha LLC, in addition to its main divisions, has a service production facility - a canteen, which provides food to all employees of the organization on a paid basis, as well as to other persons.

In March, the canteen’s expenses amounted to RUB 277,080, including:

• material expenses for cooking - 75,000 rubles;
• salary (including contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases) of workers - 52,080 rubles;
• depreciation of canteen equipment - 150,000 rubles.

At the beginning and end of the month there are no work in progress balances in the canteen.

In March, the canteen sold products worth RUB 217,370 to the organization’s employees. (including VAT - RUB 33,158). Revenue from sales of products to other persons amounted to RUB 144,914. (including VAT - 22,106 rubles).

IN accounting policy For accounting purposes, it is established that the costs of the canteen are distributed in proportion to the revenue received.

In accounting, the accountant reflected the costs of the canteen and the provision of food as follows.

In March:

Debit 29 Credit 10
- 75,000 rub. - products for preparing lunches were donated;

Debit 29 Credit 70 (69)
- 52,080 rub. - salaries of the canteen employees were accrued ( insurance premiums and contributions for insurance against accidents and occupational diseases from the salaries of canteen employees);

Debit 29 Credit 02
- 150,000 rub. - depreciation accrued on equipment used in the canteen is taken into account;

Debit 73 Credit 91-1
- 217,370 rub. - canteen products were sold to the organization’s employees;

Debit 76 Credit 91-1
- 144,914 rub. - the products of the canteen were sold to other persons;

Debit 91-2 Credit 29
- 278,680 rub. - the cost is included in expenses products sold dining room;

Debit 91-2 Credit 68 subaccount “VAT calculations”
- 55,264 rub. (RUB 33,158 + RUB 22,106) - VAT is charged on the sale of canteen products.

Since the canteen is a service industry, in tax accounting the accountant calculated financial results separately from its activities. When calculating income tax, he took into account 307,020 rubles as income. (RUB 217,370 + RUB 144,914 - RUB 55,264), included in expenses - RUB 277,080.

simplified tax system

If the organization pays single tax income and expenses of service industries and farms do not reduce the tax base. Such organizations do not take into account any expenses (clause 1 of Article 346.18 of the Tax Code of the Russian Federation). At the same time, if service industries and farms sell products, provide services (perform work) to other organizations and citizens, when calculating the single tax there will be only income from their sale is taken into account (Clause 1 of Article 346.15 and Article 249 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the costs of service industries and farms consider in order , provided for in Article 346.17 of the Tax Code of the Russian Federation. In this case, expenses must be included in the list of expenses that can be taken into account when calculating the single tax (clause 1 of Article 346.16 of the Tax Code of the Russian Federation). Apply this procedure if service industries and farms sell products, provide services (perform work) to other organizations and citizens (Article 346.17 of the Tax Code of the Russian Federation).

UTII

In relation to services that servicing industries and farms provide to third-party consumers, in municipalities where these units are located may be provided application of UTII(Article 346.26 of the Tax Code of the Russian Federation). In this case, the organization has the right to transfer the activities of its auxiliary units to this special tax regime. For this she must register for taxation as a UTII payer .

The object of UTII taxation is imputed income for a specific type of activity of the organization (clauses 1, 2 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the costs of service industries and farms do not affect the determination of the tax base for UTII.

If an organization applies UTII in relation to its main activities and in relation to the activities of service industries and farms, taxes must be calculated separately for each type of activity (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).

If an organization combines UTII with a simplified tax, organize separate accounting of property, liabilities and business transactions in relation to activities carried out within the framework of each of the special tax regimes(clause 7 of article 346.26 of the Tax Code of the Russian Federation).

OSNO and UTII

If an organization applies a general taxation system and pays UTII, based on the costs of service industries and farms, the services (work) of which were consumed in activities transferred to UTII and activities on common system taxation, it is necessary to organize separate accounting forincome tax And VAT (clause 9 of article 274, clause 7 of article 346.26 and clauses 4, 4.1 of article 170 of the Tax Code of the Russian Federation).

Part of the costs of service industries and farms that relate to activities on the general taxation system will be increase income tax expenses . Do not take into account the part of the costs of service industries and farms related to activities on UTII when taxing (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).

For the accounting input VAT For the costs of service industries and farms related to both types of activities, also organize separate accounting. The part of VAT related to activities under the general taxation system can be deducted when compliance with the general conditions established by Article 171 of the Tax Code of the Russian Federation. The part of the VAT related to activities on UTII must be taken into account in the cost of services (work) (clauses 4 and 4.1 of Article 170 of the Tax Code of the Russian Federation).

The social and everyday needs of workers in agricultural organizations are designed to satisfy service industries and farms, which include:

2. Dining rooms.

4. Laundries.

5. Sewing workshops.

6. Children's preschool institutions.

7. Rest houses, sanatoriums and other cultural and social institutions.

The specificity of these industries is that they serve the domestic needs of agricultural organizations. The nature of their activities is not homogeneous: one produces products - for example, bakeries, canteens, the other provides services: baths, laundries, while others perform the functions of social services: housing and communal services, rest homes. Accordingly, the procedure for closing costs for the maintenance of service industries and farms is different: in bathhouses and laundries, costs are covered by revenue from manufactured and sold products. In children's institutions, housing and communal services, rest homes - at the expense of revenues for services rendered (parents' payments, rent), proceeds from vouchers to rest homes. In bakeries and canteens, costs are covered by revenue from manufactured and sold products.

The objects of cost accounting are types of service production.

The activities of service industries and household services are carried out in accordance with estimates for their maintenance, which are drawn up annually when developing a business plan for the economic and social development of agricultural organizations.

Analytical accounting costs and output of products, work performed and services provided are carried out in the production report for other industries and farms, Form 18 Z. Analytical accounts are opened for each type of production. Accounting is carried out according to the following items, provided for in the estimates for their maintenance:

1. Labor costs.

2. Contributions for social needs.

4. Works and services.

6. Cash expenses.

7. Other expenses.

Entries in the production report are made based on primary documents, accumulative statements, transcripts and other documents.

To account for the costs of maintaining and operating service industries and farms, the calculation act of account 29 “Service production and farms” is used, the debit of which records the costs, and the credit reflects the output, income and receipts, as well as the write-off of costs to the account of established sources.

Synthetic accounting of service industries and farms is maintained in the journal order 10 of the agrarian and industrial complex, which is maintained on the credit of accounts 02, 05, 10, 15, 16, 20, 21, 23, 24, 25, 26, 28, 29, 69, 70, 94, 96, 97.

The journal order 10 of the agrarian and industrial complex is filled out on the basis of the production report of departments, including for service industries and farms on the basis of the production report of form 18 Z. Data from the journal of the order 10 of the agrarian and industrial complex for account 29 “Service production and farms” after calculating the results for the month and first years are transferred to the General Ledger, which is also a register synthetic accounting under account 29 “Servicing industries and farms”.

The separation of service industries into a separate accounting segment is due to the need to comply with a special procedure for accounting for losses from the results of their activities when calculating the amount. The norm applies to this type of production and farms and in situations where their assets are leased.

What belongs to the group of service industries and farms

Tax Code in Art. 275.1 defines service industries and provides a classification of units included in such a group of farms. Under this guise production activities refers to technologies and operations that are not directly related to the company's core business. All actions within these productions are aimed at creating optimal conditions for the implementation of individual tasks by key industrial workshops.

The number of service farms includes:

• housing and communal services facilities, represented by hotel complexes and dormitory buildings;
• social or cultural facilities (hospital, medical unit, medical center, baths, sports grounds, children's camps);
• subsidiary farm;
• functioning training and course-type plants.

NOTE! Service farms cannot be a key segment of the enterprise; they are designed to complement the main production capacities.

Objects included in the category of service industries can be transferred to third parties by concluding a lease agreement with them. It is permitted to use in such farms assets that do not belong to the organization by right of ownership. The products of service production activities can be either used by the manufacturer itself or sold on a par with the goods of the main assortment line.

REMEMBER! The main task that service production must perform is to ensure the continuity of the functioning of the institution’s main facilities, optimize the operation of all enterprise systems and meet the needs of industrial departments.

In cases of equipment breakdown in workshops, service production facilities can temporarily take over the fulfillment of part of the orders. The results of the work of service farms are the semi-finished products, workpieces, materials and services they produce. In practice, situations may arise when the products of service industries are influenced external factors rush demand is created. In these situations, enterprises initiate a reorientation of production and make the production of this type of goods their main activity. When changing the course of development and type of activity, expenses for these objects will be taken into account as for the main production.

The typical structure of service industries contains the following divisions:

1. Transport department involved in the transportation of goods and delivery of equipment throughout the enterprise. It can be divided into several independent units (repair group, dispatch vehicle, operational service).
2. The supply and sales department, responsible for the provision of production workshops with material assets, for the disposal of materials recognized as unsuitable or dangerous for use, and the sale of unclaimed valuables.
3. Warehouse complexes that are needed for the collection and storage of various types of materials, fixed assets for use in production in the future.
4. Domestic buildings and premises.
5. Public catering facilities.
6. Social and cultural objects.

Expense accounting

Expense transactions of service farms are reflected in accounting account 29. Accounting for such types of costs should be carried out separately, analytics are shown in the context of each production sector for service purposes and separately by type of expense. The norm was established by Order of the Ministry of Finance dated October 31, 2000 No. 94n. Subaccounts are used for this purpose:

• 29.1 - intended to accumulate costs associated with the operation of housing and communal services facilities, in particular for payment utilities, rent, rental payments for non-residential premises;
• 29.2 - in debit turnover shows the amount of expenses of workshops providing services to the population of a domestic nature (sewing and repairing clothes, shoes), incoming payments for work performed are entered on credit;
• 29.3 - to systematize the amounts of expenses of catering facilities;
• 29.4 - sub-account set aside for accounting for costly transactions related to the maintenance and servicing of institutions for preschool children (nurseries, kindergartens);
• 29.5 - needed to reflect the expense side of the operation of rest homes and sanatorium institutions, cultural and sports facilities, health complexes, expenses must be covered by proceeds from vouchers and tickets to entertainment events;
• 29.6 - introduced into accounting to accumulate expenses bath complexes, laundries, bakeries, showers and other service facilities;
• 29.7 - used to account for non-commercial activities.

Account 29 is active, the balance on it is formed as a debit account.

FOR REFERENCE! All accumulated balances on the 29th account indicate the presence of unfinished production in the workshops of service farms. IN balance sheet these amounts are shown in line 1210 as part of inventories (Order of the Ministry of Finance dated July 2, 2010 No. 66n).

Account turnover reflects the following information:

• direct expenses that are directly related to the process of manufacturing products by service departments are recorded in debit;
• The credit includes the actual amounts of the cost of products that have gone through all the necessary technological cycles and are considered complete.

Write-off of credit turnover on account 29 occurs in correspondence involving the debit of accounts:

• on accounting tangible assets and finished products;
• on cost accounting by departments that are consumers of manufactured products in service departments;
• to reflect sales revenue;
• to account for settlements carried out with debtors and creditors (account 76);
• to reflect the sources of covering cost items intended for the maintenance of preschool-type children's institutions.

Accounting entries

Typical transactions with crediting of account 29 are possible for the following types of transactions:

1. Acceptance for registration material assets, which were the result of processing in service industries, is carried out by correspondence D10 - K29.
2. The capitalization of finished products coming off the production lines of service farms is reflected by posting D43 - K29.
3. When consuming works and different types services of service departments internal departments enterprises make entries with debiting accounts 25, 26, 44 and crediting accounts 29.
4. When selling the production results of service farms to third parties, it is necessary to write off the cost using entries D90.2 - K29 and reflect the revenue through debit turnover on account 62 and credit turnover on account 90.1.
5. The shipment of products from a production department to a third-party contractor is reflected in correspondence D45 - K29. At the same time with accounting entry a transfer and acceptance certificate is drawn up between the parties to the transaction.
6. If the cost of work in progress in service departments is transferred in full to one of the members of the partnership, then in accounting this action is shown through entry D80 - K29. Such action can be initiated subject to compliance with the provisions of the partnership agreement.
7. When classifying the expenses of service farms into the category of deferred expenses, correspondence D97 - K29 is created.

Account 29 is debited when expenses are written off for accountable persons by crediting account 71. There must be a justification in the form advance report. If in actual cost the amounts of losses from defects produced by service departments are transferred, then in accounting this operation is reflected in posting D29 - K28. The basis for the formation of such correspondence may be a completed and signed act of writing off rejected products. When service farms need to replenish the number of young animals, the cost of their write-off is realized by entry D29 - K11.

A workplace is an area equipped with technical means where one or a group of workers perform a production operation or work. The layout of workplaces, which is an element of the workshop layout, is of great importance.

There are the following types of workplace layouts:

General - involves the placement of workplaces on the area of ​​the site (workshop);

Frequent - all elements of the labor process are placed on the workplace area;

Internal - associated with the placement of tools, devices, materials, light sources and other elements, taking into account the characteristics of the workplace.

In addition, the workplace layout should ensure:

Free access of vehicles directly to the workplace for the delivery of blanks and semi-finished products;

Maximum ease of machine control and tool replacement;

Favorable conditions for cleaning the workplace;

Good visibility of the workplace for workers, the ability to simultaneously monitor all devices and moving parts of equipment;

Free access to areas requiring preventive inspections, repairs, and maintenance.

4.1 Organization of repair facilities.

Technical equipment is subject to moral and physical wear and tear during its use, and therefore requires constant repair and maintenance.

The main tasks of the repair facility are:

Maintaining technological equipment in constant operational readiness and updating it;

Increase the service life of equipment without repair;

Improving and increasing the quality of equipment repair;

Reducing costs for maintenance of process equipment and repairs.

These problems are solved by the following options:

During the operation of equipment, it is necessary to develop a rational maintenance system in order to prevent wear and tear;

Carry out high-quality scheduled preventive maintenance of equipment;

Modernization of outdated equipment;

Increase the organizational and technical level of repair production.

The mechanical repair service (RMS) carries out the bulk of repair work. The organizational structure of the RMS is determined by the number of repairs, the features of the equipment and its placement.

Types of organizational structure for managing repair services: centralized, decentralized and mixed. The structure is chosen depending on the nature of production and the size of the enterprise.

With a centralized type of management, all types of maintenance and repair of technological equipment are carried out by specialized units.

Centralization of repairs improves the quality of service, increases the productivity of repairmen and reduces the cost of work.

With a decentralized management structure of the mechanical repair service, all types of repairs and maintenance of technological equipment are carried out with the help of repair units.

With a mixed management structure, current repairs and maintenance of process equipment are carried out with the help of repair departments of the main shops, and major repairs are carried out by a mechanical repair or specialized repair shop.

The system of planned preventive maintenance (PPR) is an effective form of organizing equipment repair. Equipment repair under the PPR system is preventive in nature. Deadlines are set in advance and machines, mechanisms and devices are repaired in a certain order until they completely fail.

The PPR system includes the following types of work:

Periodic inspections, washing of equipment and other preventive operations;

Direct equipment repair

Between-repair maintenance of equipment.

The preventive maintenance system is designed to ensure:

Preventing unexpected decommissioning;

Carrying out repair work according to a plan agreed with the production plan;

Timely preparation of spare parts and materials necessary for repair;

Proper organization of equipment repair and maintenance;

Increasing the technical utilization rate of equipment by increasing the quality of repairs and reducing downtime during repairs.

The PPR system makes it possible to avoid accidental equipment failure, creates preconditions for the most profitable use of equipment and reduces the cost of repairs, allows it to be repaired in a short time, and improves its quality.

4.2 Organization of energy management.

Modern production is associated with the consumption of large volumes of electricity, fuel and other energy carriers (steam, compressed air, hot water, gaseous, solid and liquid fuels, etc.).

The objectives of the energy sector are:

Reliable and uninterrupted supply of the enterprise with all types of energy of the established parameters at minimal costs;

Compliance with operating rules for power equipment;

Organization of its maintenance and repair;

Carrying out activities aimed at saving energy and all types of fuel;

Organization of technical inspections and repairs of power equipment.

The modes of production of all types of energy depend on the modes of its consumption. The energy needs of enterprises can be covered by fully providing all types of energy from their own installations. This method of energy supply can be called centralized.

Small and sometimes medium-sized industrial enterprises that receive all types of energy, for example, from district systems, neighboring enterprises or joint workshops, also use a decentralized method. The most common is the combined method, in which the most common is the combined option, in which individual species Enterprises receive energy from regional energy systems, while other types of energy are produced at factory installations. In practice, this particular option for organizing energy management is considered the most rational.

The main types of energy consumed in enterprises are: electricity, steam, hot water, compressed air. To illuminate production machines and receiving points, to drive the movement of machines and mechanisms, electrical energy is mainly used. Part of the electricity is used for technological needs.

City or regional power plants are the source of electricity supply. In some cases, enterprises have transformer substations.

Steam and hot water are used in large quantities for technological purposes, as well as for heating premises, for sanitary and domestic needs. District thermal power plants are sources of heat supply for enterprises.

A feature of the use of energy resources is the simultaneity of production and consumption, the practical impossibility of producing it in reserve. It follows from this that in order to ensure normal operation of the enterprise throughout the year, energy capacities are calculated according to periods of maximum energy demand. This can cause large unplanned losses of energy resources at other times of the year. Therefore, it is necessary to take measures to equalize the energy needs of enterprises. Economical use of energy resources is one of the tasks of the energy sector. This is achieved through the rational organization of technological processes, the use of new equipment, monitoring the condition of energy networks, strict adherence to equipment operating modes, reducing the time of its idle operation, and compliance of electric motor power with technical requirements.

4.3 Organization of instrumental facilities.

The purpose of the tool economy at the enterprise is to timely and fully satisfy the needs of the production divisions of the enterprise for technological equipment with minimal costs.

Each production uses technological equipment, the quality of which and the timeliness of equipping workplaces determine the results of production and the activities of the enterprise as a whole. The costs of tools and other technological equipment range from 5 to 30% of the cost of equipment, their share in the cost of production is from 1.5 to 15%; Moreover, these costs are higher, the higher the serial production.

The main objectives of the enterprise's instrumental management are:

Determining the need and planning for providing the enterprise with equipment;

Rationing the consumption of equipment and maintaining its reserves at the required level;

Providing the enterprise with purchased equipment;

Organization of own production of equipment;

Organization of accounting, storage and provision of workplaces with equipment;

Organization of rational operation of equipment and technical supervision;

Organization of equipment restoration;

Implementation control, accounting and analysis of the effectiveness of equipment use.

The tool department also carries out procurement, design and manufacture, storage, delivery, operation, restoration and disposal of equipment.

4.4 Organization of warehouse facilities.

A warehouse is a complex of structures designed to accommodate and store incoming goods, prepare them for consumption and release to consumers, ensuring the safety of the material assets of goods.

The main purpose of a warehouse is to concentrate stocks, store them, and ensure uninterrupted supply to consumers in accordance with their orders.

Depending on the type of storage facilities, the following warehouses are distinguished: material warehouses, tools, equipment and spare parts, warehouses for semi-finished products and blanks, warehouses for finished products, household, waste. Depending on the level of serviced needs of the enterprise: general plant warehouses and workshop warehouses.

Depending on the level of equipment there are:

Open warehouses.

These warehouses are equipped open-air areas that are located at ground level or elevated in the form of platforms. Materials that are not subject to damage from atmospheric phenomena such as precipitation, temperature changes, etc. should be stored in open areas. Also environmentally friendly.

Semi-open warehouses.

They are the same equipped areas, but under canopies. Used for storing materials that require shelter from precipitation, but are not subject to deterioration from temperature changes.

Closed warehouses.

They are specially equipped premises or separate buildings, excluding the influence of atmospheric phenomena on storage objects and their impact on the environment. Closed warehouses can be with natural and forced ventilation, with natural and artificial lighting, etc. Closed warehouses can be equipped to create special conditions for storing and processing products and materials. For materials that are hazardous or harmful to humans and the environment, special closed storage facilities are created, including sealed ones, such as underground structures, etc.

4.5 Organization of transport facilities

In modern economic conditions, the activities of service enterprises are impossible without the development of progressive forms, which requires an organized transport service. It is also necessary to deliver materials and spare parts to the enterprise, which are moved from one workplace to another during the processing process. In this regard, the objectives of the transport sector are:

Rapid movement of labor items and finished products in accordance with the specific requirements of the production process;

Efficient use of vehicles and workers;

Automation of transport and loading and unloading operations;

Reducing the cost of transport operations;

Ensuring strict consistency of technological and transport operations;

Maintaining the vehicle in working order.

Service enterprises use internal and external transport. This transport involves the movement of products during the production process, from the moment they arrive at the enterprise until the end of the production of services, their delivery to customers on site or their departure.

Conveyors, trucks, hand trucks, etc. can be used as in-factory vehicles.

For external movements, enterprises most often use the services of motor transport companies, which develop special routes for the delivery and collection of products, spare parts, and finished products.

The main directions for increasing the efficiency of the transport sector are:

Mechanization and automation of loading, unloading and transport operations;

Introduction of modern lifting and transport equipment:

Widespread use of special packaging and containers;

Improving the planning and management of in-plant transport based on mathematical methods and electronic computer technology;

Organization of centralized delivery of goods within the enterprise.

When organizing the transport sector of an enterprise, it is necessary to be guided by the following principles:

Reducing the number of moving operations (eliminating unnecessary storage points, temporary intermediate loading and unloading points);

Reducing the cycle of transport operations, including the time of preparing cars for leaving the garage, moving cars to the loading site, waiting for loading, completing documentation, loading, transporting cargo, waiting and completing documentation, unloading;

Improving technological processes of cargo processing. All these processes should be an integral part of the service delivery process.

For the main, most labor-intensive cargo or groups of cargo, transport and technological maps are developed that help reduce the costs of cargo movement operations, namely:

Reducing the labor intensity of transport and handling operations;

Reducing the amount of heavy manual work;

Increasing equipment load factor.

Transportation technology requires a rational solution to the following issues:

Selecting a site for loading, unloading and storing goods;

Selection of equipment and accessories for moving goods;

Selection of the optimal transport batch;

Selecting the route and route for moving cargo;

Development of standards and determination of labor costs for moving goods;

Feasibility study of the selected technology.

When determining methods of moving goods and choosing transport and lifting vehicles, it is important to take into account the following factors: the state and prospects for the development of production, the volume and nature of production, cargo turnover, transport and technological flows and movement distances, volumes of transport lots and transport packs, transport properties of goods, Frequency of cargo supply, technological purpose of the transport operation.

4.6 Organization of product quality control

Quality of household services - compliance of repaired or restored household or office equipment with the requirements of standards, technical specifications or any other regulatory and technical documentation, as well as individual consumer requirements specified when accepting the order. Standard indicators determine the limit values ​​or range of normal operation of equipment with guaranteed operational safety.

The quality of household services is the creation of maximum amenities, which are aimed at obtaining services in the shortest possible time with a high service culture.

Technical control is a complex of interconnected control operations carried out in accordance with the established procedure. The vast majority of them are an integral and mandatory part of the production process. And therefore it is entrusted to the workers performing the corresponding production operation.

At the same time, in order to ensure the release of products of appropriate quality and prevent losses in production, a number of control operations are carried out by foremen, foremen and special personnel - employees of the factory technical control department (QC).

The following types of control operations are distinguished.

By stages life cycle products:

Control of the design of new products;

Control of production and sales of products;

Control of operation or consumption,

By stages of the production process:

Incoming control, designed to check the quality of materials, semi-finished products, tools and devices before the start of production; intermediate control, performed during the technological process;

Final acceptance control carried out on blanks, parts, assembly units, finished products;

Control of transportation and storage of products.

According to organizational forms of identifying and preventing marriage:

Flying control performed by the controller randomly without a schedule while systematically walking around the workplaces assigned to him;

Ring control, which consists in the fact that the controller is assigned a certain number of workplaces, which he goes around “in a ring” periodically in accordance with the hourly schedule, and the products are inspected at the place of their manufacture;

Statistical control, which is a form of periodic sampling control, based on mathematical statistics and allowing to detect and eliminate deviations from the normal course of the technological process before these deviations lead to defects;

Routine preventative control performed to prevent defects at the beginning and during processing. It includes: checking the first copies of products; monitoring compliance with technological regimes; checking materials, tools, technological equipment, etc. entering production.

By performers:

Self-control;

control of masters;

Quality Control Control;

Inspection control;

Single-stage control;

Multi-stage control.

By means used:

Measurement control used to evaluate the values ​​of the controlled parameters of a product: by exact value (scale, pointer, etc. tools and devices are used) and by the permissible range of parameter values ​​(templates, gauges, etc. are used);

Registration control carried out to evaluate the object of control based on the results of counting (registration of certain qualitative characteristics, events, products);

Organoleptic control, carried out only through the senses without determining the numerical values ​​of the controlled object;

Visual control is a variant of organoleptic control, in which control is carried out only by the organs of vision;

Inspection by sample, carried out by comparing the characteristics of a controlled product with the characteristics of a control sample (standard);

Technical inspection, carried out mainly using the senses and, if necessary, using the simplest means of control.

The main tasks of the technical control department are:

1. Ensuring a high technical level of quality control of products.

2. Development and implementation of new equipment, advanced technology, improvement of existing technologies in the direction of improving the quality of products.

4.7 Organization of support services at a vacuum cleaner repair company

In this course work A vacuum cleaner repair company was designed. Based on the data obtained, we can say that the organization of the repair facility will be the responsibility of the repair service. It will carry out the bulk of repair work such as: repair of equipment, reduction of costs for equipment maintenance and repairs, etc. All issues related to the repair facility are handled by one employee

An organization of energy management, the tasks of which are: to provide the enterprise with all types of energy of the established parameters, to comply with the rules for operating energy equipment, to organize its maintenance and repair.

The employee responsible for the tool department must equip workplaces in a timely manner the necessary materials and equipment. It is important to timely determine the need to provide an enterprise with equipment, keep records and analyze the effectiveness of its use, the possibility of purchasing, manufacturing, storing, operating, restoring and recycling equipment.

The main purpose of warehousing (warehouse) is storage and ensuring an uninterrupted supply of supplies to consumers.

Warehouse and tool facilities are interconnected, so these processes are managed by one worker.

The final and important stage of vacuum cleaner repair is quality control. It is important that the equipment that customers receive comes to them with high-quality repairs. To do this, our company carries out technical control of each product after repair. After making sure that it works properly, the master contacts the owner and informs about the opportunity to pick up his goods.