Formation of expenses for ordinary activities. Composition and grouping of expenses by ordinary activities. Section “Other income and expenses”

Department of Finance and accounting

Test No. 2

in the discipline "Financial Accounting"

Option No. 8

Performed Pulyaeva Kristina Aleksandrovna

Last name, first name, patronymic of the student

Speciality: Accounting, analysis and audit

Group 080109, 3rd year

Teacher Bliznyuk Tatyana Sergeevna

Full Name

Magnitogorsk

2012
Content

1. Generating information on expenses for common types activities on the accounting accounts 20 “Main production” - 39……………………………………...2

2. Profitable investment in material values. 21

3. Reflect on the accounting accounts business transactions. 23 4. Example of filling out form T-13. 27

5. List of sources used. thirty

Generating information on expenses for ordinary activities in accounting accounts 20 - 39

Expenses for ordinary activities according to paragraph 5 of PBU 10/99 are:

Costs associated with the manufacture and sale of products;

Expenses associated with the acquisition and sale of goods;

Expenses associated with the performance of work and provision of services;

Expenses, the implementation of which is associated with the provision for a fee for temporary use (possession and use) of one’s assets under a lease agreement, if this type activity is the subject of the organization’s activities;

Expenses, the implementation of which is associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, if this type of activity is the subject of the organization’s activities;

Costs associated with participation in authorized capitals other organizations, if the subject of the organization’s activities is participation in the authorized capitals of other organizations;

Expenses in the form depreciation charges, that is, the cost of reimbursing the cost of fixed assets, intangible assets and other assets that are depreciable.

It should be noted that if the provision for a fee for temporary use (ownership and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations is not the subject of the organization’s activities, then the costs associated with the implementation of these types of activities will be classified as operating expenses.

The types of activities that an organization can carry out are specified in its charter. Let us turn to paragraph 2 of Article 52 Civil Code Russian Federation. It says the following:

"In the constituent documents legal entity The name of the legal entity, its location, the procedure for managing the activities of the legal entity must be determined, as well as other information provided by law for legal entities of the corresponding type must be contained. In the constituent documents of non-profit organizations and unitary enterprises, and in provided by law In cases of other commercial organizations, the subject and goals of the legal entity’s activities must be determined. Subject and specific goals of the activity commercial organization may be provided for by the constituent documents even in cases where this is not mandatory by law.”

The fact is that it is not always possible to determine from the constituent documents what types of activities are the main ones for the organization, so it is advisable to indicate this in the order accounting policy for accounting purposes.

In some cases, the organization carries out activities that are not specified in the constituent documents. In this regard, the Letter of the Ministry of Finance of the Russian Federation dated September 24, 2001 No. 04-05-11/71 states that if the constituent documents do not reflect the objects of activity from which income was received by the organization, one of important rules accounting – the rule of materiality. Thus, if the amount of income received from activities not specified in the statutory documents is five percent or more, then these incomes should form income from ordinary activities. Accordingly, expenses related to these types of activities will be expenses from ordinary activities.

According to paragraph 7 of PBU 10/99, expenses for ordinary activities form:

Expenses associated with the acquisition of raw materials, materials, goods and other material inventories;

Expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, business expenses, administrative expenses and others).

It is worth paying attention to the Letter of the Ministry of Finance of the Russian Federation dated October 5, 2005 No. 07-05-12/10 “On the organization’s expenses for ordinary activities.” It says that in accordance with PBU 10/99, the organization’s expenses related to the manufacture of products and the sale of goods, the performance of work and the provision of services and meeting the definition of expenses of the organization are expenses for ordinary activities. Based on this, experts believe that the amount of property tax paid (to be paid) by an organization forms its expenses for ordinary activities.

In Letter of the Ministry of Finance of the Russian Federation dated March 29, 2005 No. 07-05-06/91 “On accounting of intangible assets,” experts express the opinion that the organization’s expenses associated with the international registration of marks used for goods or services should be considered in as expenses for ordinary activities.

Questions often arise about the procedure for reflecting in accounting the costs of paying, at the employer’s expense, temporary disability benefits for the first two days of incapacity to employees of the organization engaged in the manufacture and sale of products, performance of work, and provision of services. The Letter of the Ministry of Finance of the Russian Federation dated May 6, 2005 No. 07-05-06/132 “On the reflection in accounting of expenses for the payment of temporary disability benefits for the first two days of incapacity” states that the amounts of benefits paid should be included in the costs of manufacturing and sale of products, performance of work, provision of services. In accounting, these amounts are reflected as other costs in those accounts for accounting for production costs (sales expenses) to which the costs of remuneration of employees receiving benefits are attributed.

Account 20 “Main production”

This account is intended to summarize information about the costs of production, the products (works, services) of which were the purpose of creating this organization. Specifically, this account is used to record costs:

· for the production of industrial and agricultural products;

· to carry out construction and installation, geological exploration and design and survey work;

· provision of services to transport and communications organizations;

· to carry out research and development work;

By debit Account 20 “Main production” reflects direct costs associated directly with the production of products, performance of work and provision of services, as well as costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, and losses from defects. Direct expenses related directly to the production of products, performance of work and provision of services are written off to account 20 “Main production” from the credit of inventory accounts, settlements with employees for wages, etc. Expenses of auxiliary production are written off to account 20 “Main production” from the credit of account 23 “Auxiliary production”. Indirect costs, related to the management and maintenance of production, are written off to account 20 “Main production” from accounts 25 “General production expenses” and 26 “General expenses”. Losses from defects are written off to account 20 “Main production” from the credit of account 28 “Defects in production”.

By loan Account 20 “Main production” reflects the amounts actual cost completed production of products, work and services performed. These amounts can be written off from account 20 “Main production” to the debit of accounts 43 “Finished products”, 40 “Output of products (works, services)”, 90 “Sales”, etc.

The balance of account 20 “Main production” at the end of the month shows the cost of work in progress.

Analytical accounting according to account 20 “Main production”, it is carried out by types of costs and types of products (works, services). If the formation of information on expenses for ordinary activities is not carried out on accounts 20 - 39, then analytical accounting on account 20 “Main production” is also carried out by divisions of the organization.

Account 20 “Main production” corresponds with the accounts:

By Debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 11 Animals for fattening, 16 Deviation in the value of material assets, 19 Value added tax on acquired assets, 20 Main production, 21 Semi-finished products of own production, 23 Auxiliary production, 25 General production expenses, 26 General economic expenses, 28 Defects in production, 40 Output of products (works, services), 41 Goods, 43 Finished products, 60 Settlements with suppliers and contractors, 68 Settlements for taxes and duties, 69 Settlements for social insurance and security, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 75 Settlements with founders, 76 Settlements with various debtors and creditors, 79 On-company settlements, 80 Authorized capital, 86 Targeted financing, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Reserves upcoming expenses, 97 Deferred expenses.

By loan

10 Materials, 11 Animals for growing and fattening, 15 Procurement and acquisition of material assets, 20 Main production, 21 Semi-finished products of own production, 28 Defects in production, 40 Output of products (works, services), 43 Finished products, 45 Goods shipped, 76 Calculations with different debtors and creditors, 79 Intra-business settlements, 80 Authorized capital, 86 Targeted financing, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 99 Profits and losses.

Account 21 “Semi-finished products of own production”

Account 21 “Semi-finished products of own production” is intended to summarize information on the availability and movement of semi-finished products of own production in organizations that maintain separate records of them. In particular, this account can reflect the following semi-finished products manufactured by the organization (with a full production cycle): pig iron in ferrous metallurgy, raw rubber and glue in the rubber industry.

In organizations that do not maintain separate records of semi-finished products of their own production, these values are reflected as part of work in progress, i.e. on account 20 “Main production”.

By debit Account 21 “Semi-finished products of own production”, as a rule, in correspondence with account 20 “Main production” costs associated with the production of semi-finished products are reflected.

By loan Account 21 “Semi-finished products of own production” reflects the cost of semi-finished products transferred for further processing (in correspondence with account 20 “Main production”, etc.) and sold to other organizations and individuals (in correspondence with account 90 “Sales”).

Analytical accounting account 21 “Semi-finished products of own production” is maintained by storage locations of semi-finished products and individual items (types, grades, sizes, etc.).

Account 21 “Semi-finished products of own production” corresponds with the accounts:

By debit:

20 Main production, 23 Auxiliary production, 40 Output of products (work, services), 79 On-farm payments, 80 Authorized capital, 91 Other income and expenses.

By loan:

20 Main production, 23 Auxiliary production, 25 General production expenses, 26 General business expenses, 28 Defects in production, 45 Goods shipped,

76 Settlements with various debtors and creditors, 79 On-farm settlements, 80 Authorized capital, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 99 Profits and losses.

Account 23 “Auxiliary productions”

Account 23 “Auxiliary production” is intended to summarize information about the costs of production that are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to account for production costs that provide:

· service with various types of energy (electricity, steam, gas, air, etc.),

· transport services,

· repair of fixed assets,

· production of tools, dies, spare parts, construction parts, structures or beneficiation building materials(mainly in construction organizations),

· construction of (temporary) non-title structures,

· extraction of stone, gravel, sand and other non-metallic materials,

· logging, sawmilling,

· salting, drying and canning of agricultural products, etc.

By debit Account 23 “Auxiliary production” reflects direct costs associated directly with the production of products, performance of work and provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from defects. Direct costs associated directly with the production of products, performance of work and provision of services are written off to account 23 “Auxiliary production” from the credit of inventory accounts, settlements with employees for wages, etc. Indirect costs associated with the management and maintenance of auxiliary production, are written off to account 23 “Auxiliary production” from accounts 25 “General production expenses” and 26 “General business expenses”. If appropriate, production maintenance costs can be taken into account directly on account 23 “Auxiliary production” (without prior accumulation on account 25 “General production expenses”). Losses from defects are written off to account 23 “Auxiliary production” from the credit of account 28 “Defects in production”.

By loan Account 23 “Auxiliary production” reflects the amount of the actual cost of completed products, work performed and services provided. These amounts are written off from account 23 “Auxiliary production” to the debit of the accounts:

20 “Main production” - when releasing products (works, services) to the main production,

29 " Service industries and farms" - when releasing products (works, services) to service industries or farms,

90 “Sales” - when performing work and services for third parties,

40 “Output of products (works, services)” - when using this account to account for production costs, etc.

The balance of account 23 “Auxiliary production” at the end of the month shows the cost of work in progress.

Analytical accounting Account 23 “Auxiliary production” is carried out by type of production.
Account 23 “Auxiliary production” corresponds with the accounts:

By debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 07 Equipment for installation, 10 Materials, 11 Animals for growing and fattening, 16 Deviation in the value of material assets, 19 Value added tax on acquired assets, 21 Semi-finished products of own production, 23 Auxiliary production, 25 General production expenses, 26 General business expenses, 28 Defects in production, 40 Output of products (works, services), 43 Finished products, 60 Settlements with suppliers and contractors, 68 Settlements for taxes and duties, 69 Settlements for social insurance and security, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm loan settlements, 80 Authorized capital, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Reserves future expenses, 97 Future expenses.

By loan

07 Equipment for installation, 08 Investments in non-current assets, 10 Materials, 11 Animals for growing and fattening, 15 Procurement and acquisition of material assets, 20 Main production, 21 Semi-finished products of own production, 23 Auxiliary production, 25 General production expenses, 26 General business expenses, 28 Defects in production, 29 Service industries and farms, 40 Output of products (works, services), 43 Finished products, 44 Selling expenses, 45 Goods shipped, 73 Settlements with personnel for other operations, 76 Settlements with various debtors and creditors, 79 On-farm calculations, 80 Authorized capital, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Reserves for future expenses, 97 Deferred expenses, 99 Profits and losses.

Account 25 “General production expenses”

Account 25 “General production expenses” is intended to summarize information on the costs of servicing the main and auxiliary production of the organization. In particular, the following expenses can be reflected on this account: for the maintenance and operation of machinery and equipment, depreciation and costs for the repair of fixed assets and other property used in production, insurance costs for said property, costs for heating, lighting and maintenance of premises , rent for premises, machines, equipment, etc., used in production, wages of workers engaged in servicing production, and other expenses similar in purpose.

General production expenses are reflected in account 25 “Overall production expenses” from the credit of accounts for inventory, settlements with employees for wages, etc. Expenses recorded in account 25 “Overall production expenses” are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production", 29 "Servicing industries and farms".

Analytical accounting account 25 “General production expenses” is maintained according to individual divisions organization and expense items.\

Account 25 “General production expenses” corresponds with the accounts:

By debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 16 Deviation in the cost of material assets, 19 Value added tax on acquired assets, 21 Semi-finished products of own production, 23 Auxiliary production, 29 Service production and farms, 43 Finished products, 60 Settlements with suppliers and contractors, 69 Social insurance accounts, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 94 Shortages and losses from damage to valuables, 96 Reserves for future expenses, 97 Future expenses.

By loan

10 Materials, 20 Main production, 23 Auxiliary production,

28 Defects in production, 29 Servicing production and facilities, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 97 Deferred expenses, 99 Profits and losses.

Account 26 “General business expenses”

Account 26 “General expenses” is intended to summarize information on expenses for management needs not directly related to the production process. In particular, the following expenses may be reflected on this account: administrative and management expenses, maintenance of general business personnel not related to the production process, depreciation charges and expenses for the repair of fixed assets for administrative and general business purposes, rent for general business premises, payment expenses information, audit, consulting, etc. services, other administrative expenses similar in purpose.

General business expenses are reflected in account 26 “General business expenses” from the credit of inventory accounts, settlements with employees for wages, settlements with other organizations (individuals), etc.

Expenses recorded on account 26 “General business expenses” are written off, in particular, to the debit of accounts 20 “Main production”, 23 “Auxiliary production” (if auxiliary production produced products and work and provided services to the outside), 29 “Service production and farms" (if the servicing industries and farms performed work and services outsourced).

These expenses can be written off as semi-fixed expenses to the debit of account 90 “Sales”.

Organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc., except for organizations engaged in trading activities), use account 26 “General business expenses” to summarize information on the costs of conducting this activity. These organizations write off the amounts accumulated on account 26 “General business expenses” to the debit of account 90 “Sales”.

Analytical accounting Account 26 “General business expenses” is maintained for each item of the relevant estimates, place of origin of costs, etc.

Account 26 “General business expenses” corresponds with the accounts:

By debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 16 Deviation in the cost of material assets, 19 Value added tax on acquired assets, 21 Semi-finished products of own production, 23 Auxiliary production, 29 Service production and farms, 43 Finished products, 60 Settlements with suppliers and contractors, 68 Settlements for taxes and fees, 69 Settlements for social insurance and security, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 94 Shortages and losses from damage to valuables, 96 Reserves for future expenses, 97 Future expenses.

By loan

08 Investments in non-current assets, 10 Materials, 20 Main production, 23 Auxiliary production, 28 Defects in production, 29 Service production and facilities, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 86 Targeted financing, 90 Sales, 97 Future expenses periods, 99 Profits and losses

Account 28 “Defects in production”

Account 28 “Defects in production” is intended to summarize information about losses from defects in production.

By debit Account 28 “Defects in production” collects costs for identified internal and external defects (cost of irreparable, i.e. final, defects, costs of correction, etc.).

By loan Account 28 “Defects in production” reflects the amounts attributable to reducing losses from defects (cost of rejected products at the price possible use, amounts to be withheld from those responsible for the defects, amounts to be recovered from suppliers for the supply of substandard materials or semi-finished products, as a result of which a defect occurred, etc.), as well as amounts written off to production costs as losses from defects.

Analytical accounting for account 28 “Defects in production” is carried out for individual divisions of the organization, types of products, expense items, causes and culprits of defects.

Account 28 “Defects in production” corresponds with the accounts:\

By debit

10 Materials, 20 Main production, 21 Semi-finished products of own production, 23 Auxiliary production, 25 General production expenses, 26 General business expenses, 40 Output of products (works, services), 43 Finished products, 60 Settlements with suppliers and contractors, 69 Settlements for social insurance and security, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 91 Other income and expenses.

By loan

10 Materials, 20 Main production, 23 Auxiliary production, 29 Service facilities, 73 Settlements with personnel for other operations, 76 Settlements with various debtors and creditors, 91 Other income and expenses, 96 Reserves for future expenses, 99 Profits and losses.

Account 29 “Servicing industries and farms”

Account 29 “Service industries and farms” is intended to summarize information on the costs associated with the production of products, performance of work and provision of services by the service industries and farms of the organization.

This account may reflect the costs of service industries and farms on the balance sheet of the organization, whose activities are not related to the production of products, performance of work and provision of services that were the purpose of creating this organization: housing and communal services (operation of residential buildings, dormitories, laundries, baths etc.), sewing and other consumer service workshops, canteens and buffets, preschool institutions (kindergartens, nurseries), rest homes, sanatoriums and other health, cultural and educational institutions (as amended by the Order of the Ministry of Finance of the Russian Federation dated 07.05 .2003 N 38n)

By debit Account 29 “Service production and facilities” reflects direct expenses related directly to the production of products, performance of work and provision of services, as well as expenses of auxiliary production. Direct expenses are written off to account 29 “Servicing productions and farms” from the credit of accounts of inventories, settlements with employees for wages, etc. Expenses of auxiliary productions are written off to account 29 “Service productions and farms” With credit account 23 “Auxiliary production”.

By loan Account 29 “Service production and facilities” reflects the amounts of the actual cost of completed products, work performed and services provided. These amounts are written off from account 29 “Service production and farms” to the debit of the accounts:

accounting of material assets and finished products produced by service industries and farms,

accounting for the costs of divisions - consumers of work and services performed by service industries and farms,

90 “Sales” (when selling to third-party organizations and individuals works and services performed by service industries and farms), etc.

The balance of account 29 “Service production and farms” at the end of the month shows the value of work in progress.

Analytical accounting account 29 “Service production and farms” is maintained for each service production and farm and for individual cost items of these productions and farms.

Account 29 “Servicing industries and farms” corresponds with the accounts

By Debit

02 Depreciation of fixed assets, 04 Intangible assets, 05 Depreciation of intangible assets, 10 Materials, 11 Animals for growing and fattening, 16 Deviation in the value of material assets, 19 Value added tax on acquired assets, 23 Auxiliary production, 25 General production expenses, 26 General business expenses expenses, 28 Defects in production, 29 Servicing production and facilities, 60 Settlements with suppliers and contractors, 68 Settlements for taxes and fees, 69 Settlements for social insurance and security, 70 Settlements with personnel for wages, 71 Settlements with accountable persons, 76 Settlements with various debtors and creditors, 79 On-farm settlements, 80 Authorized capital, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Reserves for future expenses, 97 Loan expenses

10 Materials, 11 Animals for growing and fattening, 25 General production expenses, 26 General business expenses, 29 Service production and farms, 40 Output of products (works, services), 43 Finished products, 44 Selling expenses, 45 Goods shipped, 73 Payments to personnel for other transactions, 76 Settlements with various debtors and creditors, 79 Internal settlements, 80 Authorized capital, 90 Sales, 91 Other income and expenses, 94 Shortages and losses from damage to valuables, 96 Reserves for future expenses, 97 Deferred expenses, 99 Profit.

Regulatory regulation cost accounting on accounts 30-39.

Based on the instructions for using the chart of accounts, the formation of information on expenses for ordinary activities is carried out either on accounts 20 - 29, or on accounts 20 - 39. In the latter case, accounts 20 - 29 are used to group expenses by item, place of origin and other characteristics, as well as calculating the cost of products (works, services); Accounts 30 - 39 are used to record expenses by expense elements. The relationship between expense accounting by items and elements is carried out using specially opened reflective accounts. The composition and methodology for using accounts 20 - 39 with this accounting option is established by the organization based on the characteristics of its activities, structure, and management organization based on the relevant recommendations of the Ministry of Finance of the Russian Federation.

According to PBU 10/99, the expense element is understood as economically homogeneous costs, material costs, labor costs, social contributions, depreciation and other costs.

Material costs reflect the cost of:

Purchased raw materials and materials used for production and economic needs, as well as components and semi-finished products that are subject to further installation or additional processing in this organization;

Works and services of a production nature performed third parties or production facilities and farms of the organization that are not related to the main type of activity;

Fuel of all types, purchased from outside and spent on technological purposes, production of all types of energy, heating of buildings, transport work for servicing production, performed by the organization’s transport;

Purchased energy of all types, spent on technological and other production and economic needs;

Losses from the lack of received material resources within the limits of natural loss and some other material costs.

The cost of material resources reflected in the element “Material costs” is formed based on their acquisition prices (excluding value added tax), markups (surcharges), commissions paid to supply and foreign economic organizations, cost of services commodity exchanges, including brokerage services, customs duties, fees for transportation, storage and delivery carried out by third parties.

The cost of returnable waste is excluded from the costs of material resources included in the cost of production. Returnable production waste refers to the remains of raw materials, materials, semi-finished products, coolants and other types of material resources generated during the production process, which have lost completely or partially the consumer qualities of the original resource and are therefore used at increased costs (reduced product yield) or are not used at all for its intended purpose.

Returnable waste is assessed in the following order:

At a reduced price of the original material resource(at the price of possible use), if the waste can be used for main production, but at increased costs (reduced yield finished products), for the needs of auxiliary production, production of consumer goods (cultural goods and household items) or sold externally;

By full price the original material resource, if the waste is sold externally for use as a full-fledged resource.

A complete list of costs included in material costs for tax purposes, is given in Article 254 of the Tax Code of the Russian Federation.

Labor costs. Labor costs include any accruals to employees in cash or in kind: incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, as well as costs associated with the maintenance of these employees, provided for employment contracts(contracts) or collective agreements.

Labor costs include, in particular:

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration accepted in the organization;

Incentive accruals, including bonuses for production results, bonuses to tariff rates and salaries for professional excellence, high achievements in work and other indicators, and other accruals and payments.

The list of charges and payments included in labor costs for tax purposes is given in Article 255 of the Tax Code of the Russian Federation.

Contributions for social needs. Under the article “Deductions for social needs” they reflect mandatory deductions according to the norms established by law, government bodies social insurance, Pension Fund, funds health insurance from the costs of paying employees included in the cost of products (works, services) under the element “Labor costs” (except for those types of payment for which insurance premiums are not credited).

Depreciation of non-current assets. This article reflects the amount of depreciation charges for fixed assets, tangible assets provided by the organization for a fee for temporary use (profitable investments in tangible assets) and intangible assets.

The composition of depreciable assets is established by PBU 6/01 and 14/2000 (chapters 4 and 5), and for tax purposes - Tax Code RF (Article 256).

The item “Other costs” reflects taxes, fees, payments, deductions to insurance funds(reserves) and other mandatory deductions made in accordance with the procedure established by law, payments for emissions (fees) of pollutants, costs of paying interest on loans received, for business trips, lifting, for training and retraining of personnel, payment for communication services, computer centers , banks, rental fees in the case of renting individual objects of fixed production assets (or their individual parts), deductions to the repair fund, as well as other costs included in the cost of products (works, services), but not related to the previously listed cost elements .

Organization of cost accounting by economic elements

Expenses for ordinary activities according to paragraph 5 of PBU 10/99 are:

· costs associated with the manufacture and sale of products;

· expenses associated with the purchase and sale of goods;

· expenses associated with the performance of work and provision of services;

· expenses the implementation of which is associated with the provision for a fee for temporary use (possession and use) of its assets under a lease agreement, if this type of activity is the subject of the organization’s activities;

· expenses, the implementation of which is associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, if this type of activity is the subject of the organization’s activities;

· expenses associated with participation in the authorized capitals of other organizations, if the subject of the organization’s activities is participation in the authorized capitals of other organizations;

· expenses in the form of depreciation, that is, expenses to reimburse the cost of fixed assets, intangible assets and other assets that are depreciable.

The types of activities that an organization can carry out are specified in its charter. Let us turn to paragraph 2 of Article 52 of the Civil Code of the Russian Federation. It says the following:

“The constituent documents of a legal entity must determine the name of the legal entity, its location, the procedure for managing the activities of the legal entity, and also contain other information provided by law for legal entities of the corresponding type. The constituent documents of non-profit organizations and unitary enterprises, and in cases provided for by law and other commercial organizations, must define the subject and goals of the activities of a legal entity. The subject and certain goals of the activities of a commercial organization may be provided for by the constituent documents even in cases where this is not mandatory by law.”

In some cases, the organization carries out activities that are not specified in the constituent documents. In this regard, the Letter of the Ministry of Finance of the Russian Federation dated September 24, 2001 No. 04-05-11/71 states that if the constituent documents do not reflect the items of activity from which income is received by the organization, one of the important accounting rules should be applied - the rule of materiality . Thus, if the amount of income received from activities not specified in the statutory documents is five percent or more, then these incomes should form income from ordinary activities. Accordingly, expenses related to these types of activities will be expenses from ordinary activities.

According to paragraph 7 of PBU 10/99, expenses for ordinary activities form:

ü expenses associated with the acquisition of raw materials, materials, goods and other inventories;

ü expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (costs for the maintenance and operation of fixed assets and other non-current assets, and also on maintaining them in good condition, and others).

We draw the readers' attention to Letter of the Ministry of Finance of the Russian Federation dated October 5, 2005 No. 07-05-12/10 “On the organization’s expenses for ordinary activities.” It says that in accordance with PBU 10/99, the organization’s expenses related to the manufacture of products and the sale of goods, the performance of work and the provision of services and meeting the definition of expenses of the organization are expenses for ordinary activities. Based on this, financial department specialists believe that the amounts of property tax paid (to be paid) by an organization form its expenses for ordinary activities.

In the Letter of the Ministry of Finance of the Russian Federation dated March 29, 2005 No. 07-05-06/91 “On accounting of intangible assets,” financial department specialists express the opinion that the organization’s expenses associated with the international registration of marks used for goods or services should considered as expenses for ordinary activities.

Learn more about costs related questions for ordinary activities you can find in the book of JSC “BKR-Intercom-Audit” “Expenses of the organization”.

Organizational expenses

1. The concept of an organization's expenses for production

2. Classification of expenses (costs)

3. Composition of costs grouped by economic elements (independently)

4. Planning costs for production and sales of products

5. Construction and installation costs, their composition and structure

6. Features of calculating product costs in agriculture

7. Factors influencing production costs

The concept of an organization's expenses for production

In progress economic activity enterprises and organizations incur expenses related to: - capital investments production and non-production nature;

Production and sale of products (works, services);

The main part of the expenses of organizations falls on the production and sale of products (works, services), i.e. they are related to the main activity of the legal entity. ( Principle of financial organization .) In this regard, in regulatory documents provides a definition of costs for the production of products (works, services), i.e. What should be understood by expenses (costs)?

Organizational expenses a decrease in economic benefits resulting from the disposal of assets is recognized ( Money, other property) and (or) the occurrence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (owners of the property).

However, not all expenses incurred by the organization are such. In particular, costs associated with the production of products are not included in the expenses of the organization with the implementation of capital and financial investments and non-production costs, namely costs:

For the acquisition or creation of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

For the acquisition of JSC shares and other securities not for the purpose of resale;

Under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;

In order to pre-pay for inventories and other valuables, works, services;

In the form of advances, deposits to pay for inventories and other valuables, works, services;

In the form of funds used to repay a loan received by an organization (without repaying interest on them).

This disposal of assets is called payment.

The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

other expenses, which, in turn, are divided into:

Operating expenses;

Non-operating expenses;

Extraordinary expenses.

Expenses for ordinary activities

Expenses for ordinary activities are expenses associated with the manufacture and sale of products, the performance of work and the provision of services, as well as the acquisition and sale of goods.

In organizations whose subject of activity is the provision for a fee for temporary use of their assets under a lease agreement and rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations, then the expenses incurred are considered expenses for ordinary types of activities, the implementation of which is related to the listed types of activities. And vice versa, if Since this is not the main activity of the organization, such expenses are classified as operating expenses.

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

Expenses for ordinary activities are formed from:

expenses for the purchase of raw materials, materials, goods and other inventories;

expenses for processing (refinement) of inventories for the production of products, performance of work and provision of services;

expenses for the sale of products (works, services) and goods;

expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc.

other expenses

Operating expenses are:

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets;

costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

expenses associated with participation in the authorized capitals of other organizations;

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

interest paid by an organization for providing it with funds (credits, borrowings) for use;

expenses associated with payment for services provided credit organizations;

contributions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

other operating expenses.

Non-operating expenses are:

fines, penalties, penalties for violation of contract terms;

compensation for losses caused by the organization;

losses of previous years recognized in reporting year;

amounts accounts receivable for which the deadline has expired limitation period, other debts that are unrealistic to collect;

the amount of asset depreciation;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

other non-operating expenses.

Included emergency expenses expenses arising as a consequence of extraordinary circumstances of economic activity are reflected ( natural disaster, fire, accident, nationalization of property, etc.).

From the above it follows that production costs are costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor, etc. in the production process. The totality of costs for the production of products (works, services), expressed in monetary form, forms the cost of production. They are divided into production, commercial and full cost.

From all that has been said, we can draw separate conclusions, namely: The cost of production is the costs of its production and sale expressed in monetary terms. In conditions market economy production cost is the most important indicator production and economic activities of organizations. The calculation of this indicator is necessary for:

Assessments of plan implementation this indicator and its dynamics;

Determining the profitability of production and individual types of products;

Implementation of internal production cost accounting;

Identification of reserves for reducing production costs;

Determining prices for products;

Calculations of national income on a national scale;

Calculation economic efficiency implementation new technology, technology, organizational and technical activities;

Justification for the decision to produce new types of products and discontinue obsolete ones.

Classification of expenses

The costs of production and sales of products are heterogeneous in composition, economic purpose and role in the production and sale of products. Therefore, when calculating the cost of production important has a scientifically based (correct) grouping of costs according to various criteria (principles).

One of the basic principles of organizing planning and cost accounting is the grouping of the same costs for production in two directions:

1. on economic elements of costs;

2. by expense items - costing items.

Cost elements:

1. material costs (minus the cost of returnable waste);

2. labor costs;

3. contributions for social needs;

4. depreciation of fixed assets;

5. other costs.

Costing items:

1. raw materials and basic materials (less returnable waste) at purchase prices (excl.

VAT), taking into account commissions paid to supply and foreign economic organizations. Their cost takes into account customs duties, transportation costs, etc.;

2. returnable waste;

3. fuel and energy for technological purposes;

4. basic wages of production workers;

5. additional wage production workers;

6. contributions for social needs;

7. expenses for production development;

8. costs of operation and maintenance of equipment;

9. general production expenses;

10. general business expenses;

11. losses from marriage;

12. other production costs

The listed elements form the production cost of products. Production cost + commercial expenses form the full cost of manufactured and sold products.

The first of the given groupings (by cost elements) is used when drawing up production cost estimates, which allows you to directly link the plan (program) for product costs with the plan for production and sales of products, with the plan for labor and wages, MTS plan and financial plan.

Another grouping is used when drawing up cost estimates, which allows you to determine: how much a unit of each type of product costs the enterprise, the cost of individual types of work and services.

In addition, the data from the noted grouping is used to develop measures to reduce production costs. It allows us to identify the influence of a number of factors on the cost of production:

Change in production volume;

Losses from marriage;

Downtime, etc.

In addition to the noted groupings, costs are classified according to other criteria. For example, - depending on the method of attributing costs to the cost of manufactured products (works, services) - they are divided into direct and indirect.

Direct expenses- these are costs directly related to the production of individual products and directly related to their cost.

Indirect costs– these are expenses that are associated with the organization and management of production and relate to the activities of the enterprise as a whole, i.e. they cannot be directly charged to cost a separate type products.

- in relation to the production process - on main and invoices

Basic costs- these are costs directly related to the implementation technological operations for the production of products - raw materials and basic materials, auxiliary materials, wages of production workers, depreciation, etc.

Overheads according to its role in the production process, i.e. in their essence, are similar to indirect costs, because they are related to the organization, maintenance and management of production as a whole. They consist of general production and general business expenses.

These costs are distributed between individual types of products in proportion to direct costs or the basic wages of production workers.

It should be noted that in industries that produce homogeneous products (coal, oil, gas, electricity), all costs - basic and overhead - are included in the cost of production as direct costs.

And vice versa, in the oil refining, chemical, non-ferrous and some other industries, where several types of products are produced from one type of raw material, the main costs are distributed between individual types of products not by a direct method, but by an indirect one;

depending on participation in the production process – for production and non-production (commercial) expenses.

Production costs are the costs associated with the production of a particular type of product or its entirety.

Commercial costs are costs associated with the sale of products.

- depending on the coverage of the plan - planned and unplanned (marriage, sanctions, i.e. penalties, fines, etc.).

- depending on the calendar frequency - expenses are divided into current (costs of raw materials, materials, fuel, etc.) and one-time (one-time), incurred less than once a month - expenses for the development of new types of products.

By In relation to the volume of production, costs are divided into semi-fixed and variable.

Conditionally permanent– these are costs, the absolute value of which does not depend on the volume of production, i.e. whether it increases or decreases, their value remains practically unchanged, and the relative value of these costs per unit of output changes in an inverse pattern with respect to changes in production volume.

Conditionally fixed costs include rent, interest on loans, insurance payments, depreciation, remuneration of company managers, etc. The amount of the listed costs may change under the influence of economic and political processes occurring in the country.

Variables- these are costs, the absolute value of which is directly dependent on the volume of production, and the relative value per unit of production remains unchanged. Variable costs include costs for wages of production workers, payments for raw materials, supplies, fuel and energy for production needs, etc.

Conditionally fixed and variable costs together represent the costs of producing products (works, services).

Conditionally fixed and variable costs are used primarily in determining the break-even point, i.e. zero level of profitability.

In conclusion, we can say that the applied unified classification of costs in various industries national economy ensures comparability of product cost indicators for different periods of time, identical and interchangeable types of products from different enterprises.

Planning costs for production and sales of products

IN domestic practice All costs for the production and sale of products by many organizations are planned according to cost elements.

Cost planning by element is carried out using the compilation cost estimates for the production and sale of products. Cost estimate for production and sales of products is a planning document that represents master plan all expenses of the organization for the upcoming period of production and financial activities. She defines total amount production costs by types of resources used, stages production activities, levels of enterprise management and other expense items.

Depending on how accurately the costs of production and sales of products are determined, they depend on:

Amount of profit;

Level of profitability of production;

The amount of wages of workers and employees;

Compliance of calculated (planned) indicators with actual ones.

When drawing up cost estimates, a number of planning and economic problems are solved:

Determined different kinds production costs;

The basis for the development of selling prices is being formed;

They identify possible reductions in production and sales costs, etc.

In addition, cost estimates are important for calculating the volume of product sales (sales volume), profit from product sales, rationing working capital, assessment of material consumption, labor intensity, energy intensity of products and other indicators.

In the process of developing cost estimates for production in the domestic economic science Three main methods are used in practice:

1) estimate method - based on the calculation of costs throughout the entire organization according to data from all other sections of the plan;

2) summary method - by summing up the production estimates of individual workshops, with the exception of internal turnover between them;

3) calculation method - based on planned calculations for the entire range of products, works and services with the decomposition of complex items into simple cost elements.

Estimate method is the most common at Russian industrial enterprises. Its use ensures close interconnection and bringing into unified system calculations comprehensive plan. For example, a plan (program) for the cost of production with a plan for production and sales of products, with a plan for labor and wages, a MTS plan, etc. Moreover, all production costs according to individual elements estimates are found according to the relevant sections of the annual plan.

With annual planning, cost estimates are drawn up for the year with a quarterly breakdown.

An example of an annual cost estimate for production and sales of products

Expenses for ordinary activities are costs associated with the manufacture and sale of products, acquisition and sale of goods. These also include expenses the implementation of which is associated with the performance of work and provision of services.

For such types of activities as leasing property, granting for a fee rights arising from patents for inventions, industrial designs and other types of intellectual property and participation in the authorized capital of other organizations, the rules for accounting them as expenses for ordinary activities or other expenses are given. For accounting purposes, the organization independently determines where to classify them depending on the areas of activity, the nature of expenses, size and conditions of implementation.

PBU 10/99 contains one deviation from the definition of expenses. Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets of the organization, carried out in the form of depreciation charges, is equated to expenses for ordinary activities.

Expenses for ordinary activities are divided into two parts: -

expenses associated with the acquisition of raw materials, materials, goods and other inventories; -

expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as the sale of goods. These are expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc.

When generating expenses for ordinary activities, they should be grouped into the following elements: 1)

material costs; 2)

labor costs; 3)

contributions for social needs; 4)

depreciation; 5)

other costs.

For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently in its accounting policies.

In accordance with PBU 10/99, commercial and administrative expenses can be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities. That is, these expenses, recorded in accounts 26 “General business expenses” and 44 “Sales expenses,” can be written off monthly as a debit to account 90 “Sales.”

If in reporting period the company did not earn anything, but incurred administrative expenses; write them off from account 26 “General business expenses” to account 20 “Main production”. After all, this account is also closed, and the balance on it shows the value of work in progress. In the absence of this, its assessment cannot be reflected.

General business expenses also cannot be written off in the debit of account 90. Indeed, in the absence of sales revenue (income from ordinary activities), the cost of sales cannot be formed.

Therefore, general business expenses can be written off as other expenses not related to production and sales - to account 91 “Other income and expenses” or included in the organization’s losses - in the debit of account 99 “Profits and losses”.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in monetary and other form or amount accounts payable.

If payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of payment and accounts payable (in the part not covered by payment).

More on topic 5.2. Expenses for ordinary activities: