STEP 1: Acquisition of fixed assets in 1C UPP and Complex 1.1

Receipt of equipment

In order to capitalize the receipt of fixed assets in the program, you must first accept these fixed assets into the warehouse.

Enter the document Receipt of goods and services.

But please note that when future fixed assets are received, the transaction type and tabular part must be selected Equipment:

We introduce our main product as a regular nomenclature. To separate fixed assets received but not accepted for accounting from regular goods in accounting, you can use a separate type of item. We will do just that; we will create the Product Line nomenclature and the Equipment type of nomenclature.

Despite the special type of operation, 1C itself will not determine the accounting account for our fixed asset. This is where we will use the Type of Nomenclature we prudently created.

Go to the Accounting Manager interface, menu Accounting Settings - Setting item accounting parameters. We indicate the inventory account 08.04 for the item type Equipment. 1C will set up the remaining accounting accounts itself:

For general development: there is a second option for setting up item accounting accounts: in the information register Item Accounting Accounts. This option is for advanced users and allows you to further detail accounting accounts by warehouse.

We return to our document, fill in the quantity, price, VAT and carry out:

Don't forget to enter the invoice via the hyperlink.

We get quite satisfactory postings:

Receipt of additional expenses for equipment

If you have additional expenses that should be taken into account in the cost of a fixed asset, then you should use the document Receipt of additional expenses. expenses.

It can be entered based on the Receipt of goods and services:

In our example, the service provider is the same, although this is not necessary.

We fill in the amount of additional expenses, the method of distribution and distribute it to the tabular part using the fill button. Work in detail with the document Receipt of additional expenses.

Again, don't forget to enter the invoice.

STEP 1: Registration of fixed assets in 1C UPP and Complex 1.1

Creating a document Acceptance for accounting of fixed assets

Now, we need to take our equipment into account as a fixed asset. To do this, go to the menu Documents - Fixed assets - Acceptance for accounting.

This document only accepts equipment that has already arrived at the warehouse for accounting. If there are no balances in the accounting, then the document will not be posted. That is, it is impossible to accept the fixed asset immediately into account 01 in 1C.

Let's create a new document.

On the first tab, in the Equipment field, we will indicate the item that was just received into the warehouse. Accounting accounts will be filled in according to the document Setting item accounting parameters. On these accounts, 1C will look for the remaining equipment in the warehouse.

But in the tabular part of Fixed Assets we will create elements of another directory - Fixed Assets.

Directory Fixed assets

Important! If you have received several fixed assets of the same type, then you can accept the item into the warehouse in quantities of more than one, as many as were received. But one element of the directory Fixed assets is equal to one unit with a separate inventory number and they need to be created as many as the fixed assets received.

In the Fixed Asset card, I filled in only those fields that need to be filled in to post documents in 1C.

Of course, if possible, you should fill out all available data as completely as possible in order to create a completed OS accounting card.

So, we indicate the name and select an accounting group, type of OS and depreciation group from the lists.

We press the Write button and our OS is assigned an inventory number.

On the remaining tabs, the data will be filled in automatically after our OS has been accepted for accounting.

Filling out the document Acceptance for accounting of fixed assets

Select Fixed Asset in the Acceptance for Accounting document. You should get something like the picture above.

Go to the General Information tab.

General information

Here it is important to fill in the data for writing off depreciation. Let's create a new way to write off expenses.

• A clear name (the method will probably be used later for other fixed assets).
• Organization
• Cost distribution method - select from the list. Working with setting up cost distribution methods is beyond the scope of this article; we choose a ready-made one.

In the tabular section we indicate the cost write-off analytics:

• Subdivision
• Cost item
• If necessary, a nomenclature group (but not required).

If you need to distribute into several departments or product groups, you can specify several lines. But the distribution coefficient between lines will need to be specified as a hard one. Depreciation will be distributed in proportion to the coefficient that you indicate in the last column.

We write down and select the distribution method we created on the tab.

Management Accounting

The tab is filled in with the data necessary to calculate depreciation in management accounting. These data may differ from accounting records, but do not have to.

We indicate the Division and MOL.

OS events are arbitrary directories; they are usually filled out without much imagination.

The “Acceptance for accounting with commissioning” checkbox is important. It allows us to immediately put our main asset into operation. Let's install it.

We indicate all the depreciation parameters available in your case:

• Depreciation method
• Useful life, etc.

Important! To calculate depreciation, you need to select a checkbox in the appropriate field. You can indicate to 1C that depreciation should be calculated from the current month, and not from the next.

Accounting

It is filled out in the same way as the management accounting tab, but you will also need to additionally specify accounting accounts for depreciation and fixed assets.

These accounts will be used in transactions. If necessary, you can use the subaccounts you created.

Tax accounting

Filling out the bookmark depends on the method of repaying the cost of the fixed asset in tax accounting.

There are 3 options:

1. The cost is not included in expenses - it’s clear, nothing is required,

2. Inclusion in expenses when accepted for accounting - you will need to indicate the expense write-off analyst. It is used for fixed assets that can be immediately written off as expenses in tax accounting. This is done in the program regardless of accounting, where this fixed asset can be depreciated in the usual manner.

The difference is that in the processing specified in the link, the register is filled with a self-written request, and my processing uses the algorithm from the SPP configuration itself from the general module GeneralModule.Calculation of the Cost of OutputDistribution by Repartitions: Procedure Distribution of Products and Costs by Repartitions().

When calculating the cost, it is displayed when performing the action “Distribution of products and costs by redistribution”, 1c often displays the message “ Distribution by redistribution for costs was not completed", if any costs could not be distributed among redistributions. This situation is possible if there is a “cycling” of costs, for example, the use of products in the costs of producing semi-finished products, from which these products are then produced. This situation is called “counter output”.

For clarity, here is a quote from ITS

If the organization has a counter output of products or services, in order to correctly calculate the cost, it is necessary to fill out the information register “Counter output of products (services)”. The correctness of the production cost calculation depends on filling out this register.

To fill out this register, it is necessary to determine the item that will be the cost of the counter issue, according to the following rule:

Example

Consider the following example:

In the given example, the service of the “Boiler House” workshop is used in the “Power Plant” workshop, and the service of the “Power Plant” workshop is used in the “Boiler House” workshop, i.e. there is a counter release of services. Let's determine the cost of counter output to fill out the information register "Counter output of products (services)":

• the "Steam" service is used only in the costs of the "Power Plant" division, i.e. it cannot be the cost of counter output
• The "Electricity" service is used in the costs of the "Boiler House" and "Assembly Shop" departments, so for the "Electricity" service it can be determined that it is a counter-output cost for the "Steam" product and is a normal cost for the "Semi-finished product" product. those. the rule for determining counter-production costs is observed.

We fill out the information register “Counter release of products (services)” as follows:

To correct this error, you must fill out the information register “Counter release of products and services.”

How to use processing:

1) Select the period (date from the desired month) for which the cost calculation will be carried out, select the organization, cost estimation method, and a link to the unaccomplished document “Calculation of the cost of production” with a date belonging to the selected period. Next, click the button 1) Fill

After this, based on the results of the standard procedure Distribution of Products and Costs by Processing () the processing table is filled in, into which records found by 1C itself are added and which are usually displayed as “not completed” errors Distribution of products and costs by processing stages" in the message window during the “Cost calculation” document.

2) In the second step, when you press the button 2) Find duplicates, duplicate pairs of records are selected (for example, products = Pipe and cost = Electricity transmission and vice versa, cost = Pipe and products = Electricity transmission).

After clicking on the button 2) find duplicates, the selected records with duplicates go to the “Cross records (for correction)” tab.

This step must be done until the table with cross entries is cleared.

4) and finally it will be possible to write the remaining entries into the "Counter Issue" register

In addition, on the processing form there is a button to clear the table “Master records of the counter issue”, there is also a button “clear the explosive register for the period”, when you click on it you can clear register "Counter issue" for the specified period.

After completing the procedures described in this document processing, the cost calculation is successfully carried out without errors associated with the counter issue.

This processing helps me a lot, it works correctly.

I look forward to your comments and remarks.

Post-project service and support of the 1C UPP program lasts for several months. At this time, the interface part of the system is being finalized, and printing forms are being installed that were not taken into account during the design. The bottlenecks of the entire information system are also being improved. If your enterprise is large enough, entrust all work to highly professional specialists from the reliable company “One System”.

In each specific case, the cost of all work is calculated individually. Our specialists will come to your office at any time upon your call and carry out the full range of work related to updating, expanding or eliminating errors that have arisen.

When collaborating with the One System company, you get a real opportunity to receive a full range of quality services at an affordable price.

Why is maintenance and post-project support of 1C UPP carried out?

• Design does not allow taking into account the smallest details. Therefore, the interface system will have to be improved in any case.
• Moreover, the creation of individual interfaces for each workplace is possible only after launching the program.
• When introducing a new program, it often becomes necessary to change the basic requirements for the automated system. For example, an enterprise has decided to reduce or expand its workforce, or changes have been made to specific paperwork.
• As a rule, maintenance and post-project support should be performed by the specialists who originally installed the software.
• If you contact the One System company, our specialists are ready to provide high-quality advisory services, in-depth user training, as well as updating all configurations and any forms of regulated reporting, setting up interfaces and access rights.
• While using the program, the need to update and fix errors periodically arises.
• You can also entrust all this to the highly professional specialists of our company.

The cost of maintenance and post-project support of the 1C UPP program will not be high!

In addition, you can always get the option of remote administration, where any updates are available in real time without visiting your premises. Trust 1C UPP maintenance to reliable companies and your software will always meet the latest requirements and developments.

The program “1C: Manufacturing Enterprise Management 8.2” was initially created as a universal solution for any type of business, be it manufacturing, trade, services, that is, for a wide variety of sectors of the economy.

In addition to universality, the goal of 1C was to create a finished product that did not require major modifications by programmers. Therefore, this product included a large number of opportunities to ensure the management of commodity, material, financial flows, support the activities of accounting and personnel services, marketing, and for maintaining regulated and internal accounting, etc. This can be judged by the variety of functionality, a large selection of reference books , characteristics, classifiers and settings.

In light of this, we can say that 1C UPP is a multifunctional complex application that has all the necessary tools to ensure the operation of an enterprise of any size. But at the same time, UPP 8.2 is still more focused on medium and large enterprises with a number of employees of several dozen, since due to the developed functionality, the costs of purchasing the product and maintaining accounting with its help are quite high. Therefore, in UPP you can maintain multi-currency accounting for an almost unlimited number of organizations. Developed management accounting has been introduced, along with simultaneous maintenance of regulated accounting, including IFRS. There is end-to-end consolidated accounting for the company (holding).

If we talk about the disadvantages of the solution, they include the lack of a clear structure of modules (as in more modern ERP systems, where you can completely disable unused modules) and a dedicated marketing section. Marketing functions are located in various sections - production management, purchasing, sales and pricing.

Let's consider the capabilities of 1C UPP using the example of a demonstration base in edition 1.3 (version 1.3.97.5). UPP has a standard interface for software products on the 1C:Enterprise 8.2 platform.

Potential features are shown in general informational form in the menu items “Documents”, “Reports” and “Directories”.

Excessive functionality clutters the system, lengthens the time of searching and selecting in the menu, and as a result, slows down the work. The developers have solved this problem. In the 1C UPP configuration, the ability to select a specialized interface is implemented.

In “his” interface, the employee sees only those menu items and settings that are necessary for his work. Even the form of documents will be different for different interfaces.

Typical interface configuration is more consistent with subsystem configuration. If necessary, you can change the interface functionality in accordance with company regulations. You can also define the available interfaces for specific employees and set the default one when entering a database session.

Another feature of 1C UPP is that any document has a setting for selective registration in management, accounting and tax accounting. But this approach requires a clear understanding of all processes in the enterprise.

Let's give a brief overview of the main functional subsystems of 1C UPP.

Manufacturing control

In 1C UPP, much attention is paid to production management, since this product was created specifically for manufacturing companies (but it can also be used where there is no production). The most important thing is that the program can be successfully used for businesses with a complex structure, where there are various production, services, wholesale and retail trade.

Any production begins with planning, and often not with planning production, but sales, and on this basis a production plan is built, and specific deadlines are indicated based on the capacity of the enterprise. Next, shift planning is carried out in detail for the entire product range. The shift production summed up for the period is compared with the enlarged plan, after which the production plan is clarified. Standard planning periods in 1C UPP are day, week, decade, month, quarter, year.

At the same time, the need for materials, raw materials, parts - that is, production resources - is planned, and on this basis the necessary reserves for production, cost planning and procurement planning are calculated. From this, a budget is drawn up by expense items.

1C UPP uses a very well-developed cost accounting system. Costs are classified by type and nature of use. This analytics is used to distribute production costs. An integral part of production are specifications that determine the composition of manufactured products. Based on the specifications, the cost of manufactured products is calculated according to established standards.

In the process of executing the production plan, you can analyze indicators and their deviation from the specified ones, control the consumption of materials and resources, clarify delivery plans, and recalculate costs. And, if necessary, adjust the planning of already launched production.

The plans introduced the concept of a scenario, i.e. obtaining the expected result depending on various parameters and period. Scenarios allow you to create different planning options in the short, medium and long term, as well as when planning sales and purchases.

Procurement management

The subsystem is designed to provide the enterprise with inventory items (TMV) for sale and production needs. The subsystem carries out end-to-end management of orders to suppliers and from buyers, inventory control of goods and materials, and a unified product distribution system is formed. The planning mechanism makes it possible to automatically generate procurement and production calendar plans based on the sales plan. The procurement plan can be generated according to various scenarios depending on the parameters and planning period. Using the built-in assistant, you can automatically create a package of procurement plans on a monthly or quarterly basis according to specified conditions. There is control over the implementation of the plan and the possibility of dynamic adjustments. Implemented flexible pricing by product range, price groups, counterparties, contracts, use of settlement prices, setting a range of base prices, discounts based on various criteria. To analyze purchase prices, data from suppliers and competitors is used. The subsystem has the ability to control mutual settlements with counterparties.

Sales management

The subsystem processes and fulfills customer orders. For pricing, sales planning and inventory control, the same mechanisms (processing, reporting documents) are used as in the procurement management system. The formation of a sales plan can be carried out on the basis of data from previous periods, preliminary orders from customers, and sales forecasts. It is possible to reserve goods based on customer orders, on the basis of which you can form orders for suppliers and for production. You can track orders from customers both by timing and degree of completion. Using specialized reports, analyze sales in various sections, evaluate turnover, profitability, classify goods and rank customers according to various indicators.

Customer Relationship Management (CRM)

The subsystem allows you to save various information on current and potential buyers, maintain a history of interaction with them, evaluate the effectiveness of contacts, track the stages of transactions, register events and remind about upcoming contacts, and classify buyers. The built-in email client speeds up the exchange of information with counterparties. The subsystem is closely related to sales management.

Financial management

This is a subsystem for managing cash flows, planning upcoming receipts, spending money, as well as conducting cash and non-cash payments. There is a mechanism for reserving money through applications for spending money after approval. The approval route is set according to the authority of the employees. You can monitor the movement of finances and record deviations from planned values. Using the payment calendar, you can plan receipts and expenditures for different periods - day, week, decade, month, etc.

The subsystem is designed for long-term planning of the receipt and expenditure of financial resources in various analytical sections, such as organization, project, financial responsibility center (FRC) and others, for a selected time interval. Unlike the financial management subsystem, which records upcoming receipts and expenditures of money, budgeting uses estimated indicators. There are functions for monitoring budget implementation. The subsystem is closely related to production planning, sales and purchases, and payroll calculation.

Personnel management and payroll

A large subsystem with many functions, including maintaining personal data of employees, maintaining personnel records and work and vacation schedules, calculating wages, insurance premiums, personal income tax (NDFL), as well as other charges and deductions. The system records all personnel documents, time sheets, salary slips and payslips. There are opportunities to analyze staffing, motivate employees, monitor employment and staffing needs, manage recruitment, register training and recertify employees, and conduct surveys for job candidates.

Fixed Asset Accounting

A subsystem for maintaining records of fixed assets (FPE), logistics support for departments of the enterprise. Includes accounting, depreciation and maintenance of fixed assets, maintenance plans (schedules), inventory.

Accounting and IFRS

These subsystems responsible for accounting are closely related. The “Accounting” subsystem contains all reporting in accordance with RAS standards (Russian accounting system). There is a full range of standard reports on working with accounting accounts, various tools for analyzing the current state of the enterprise, cost calculation, accounting for the movement of resources and inventory. Registration of all production, purchasing, sales and financial transactions. For correct transformation, there is a setting for matching the accounting and tax accounts. Calculation of all taxes, in particular a large package of tools for VAT accounting, preparation of regulated (tax) reporting.

To cooperate with foreign companies, it is also necessary to maintain accounting according to IFRS (International Financial Reporting System) standards. Due to certain differences in methodology and approaches to accounting, this system is quite different from the Russian standard, despite the fact that there were a number of changes to bring RAS closer to the IFRS standard. Therefore, a separate subsystem has been allocated for accounting according to international accounting rules. There is no automatic end-to-end accounting under IFRS. The information system needs to periodically run processing to translate transactions into IFRS. For correct transfer, you must first set the correspondence of the accounts to RAS and IFRS.

Let's sum it up

1C UPP is a good solution for manufacturing and multidisciplinary businesses that require broad functionality and for which implementation time is critical. The production subsystem is well developed. A mechanism for detailed calculation of costs and their distribution among manufactured products has been introduced. For this purpose, various cost classifiers are initially included and product specifications and product characteristics are used. A powerful mechanism for planning enterprise activities in different areas, taking into account many parameters. In addition, based on 1C UPP 8.2, specialized industry solutions have been developed that are created for specific production.

But 1C UPP 8.2 appeared on the market quite a long time ago, and despite its advantages, it is gradually becoming outdated. Currently, a more modern product “1C:ERP Enterprise Management 2” is actively developing on the technology platform “1C:Enterprise 8.3” with support for new capabilities and services. In this regard, the 1C company decided to remove 1C UPP from the official price lists from April 30, 2018. It will be possible to purchase the product only from 1C partners who have the status “1C: Competence Center for ERP Solutions” upon applications with confirmation of the need for purchase. Support for the product in version 1.3 will continue and a notice of termination of support will be made no less than 3 years in advance, however its cost will gradually increase, and from 01/01/2020 it will double.

Upon expiration of the current 1C:ITS agreement, receiving further support from 1C partners is possible only by purchasing the additional service “Extension of support for the Manufacturing Enterprise Management configuration.”

This article is devoted to the issues of cost accounting and calculation of the cost of products obtained through processing. The processes of transferring material for processing, receiving products from processing, and receiving processing services will be considered. A real practical example shows how to distribute the cost of material sent for processing and the services of the processor to the cost of the products obtained from processing. The example is implemented in the configuration in 1C UPP (“Manufacturing Enterprise Management”).
1C, SCP, costs, cost accounting, cost calculation, processing, processing services, transfer to processing, cost analysis

Theoretical scheme for the distribution of costs for products obtained as a result of processing

Conditions of the problem

The company sends an unpainted product (profile) for processing, and receives a painted one from processing. When allocating processing costs, we will proceed from the following circumstances:

1. The cost of products obtained as a result of processing includes the cost of an unpainted profile and the cost of painting.
2. We only move the profile for recycling. The paint belongs to the recycler. The cost of paint is included in the cost of recycling services.
3. The unpainted profile has standard dimensions and is measured in pieces.
4. The cost of painting depends on the type of painting (different paint costs) and the area of ​​the unpainted profile (different paint consumption).
5. There are about 7 types of coloring that can be listed. Each color type can contain one or several colors.
6. Coefficients are used to estimate cost ratios depending on the profile surface area.
7. From each nomenclature position of an unpainted profile, as a result of painting, several nomenclature positions appear. Each colored nomenclature item corresponds to a single type of coloring.
8. Each nomenclature position of a painted profile has its own coefficient characterizing paint consumption.
9. Within a month, painted items from processing arrive at the warehouse. For all this range, the processor provides certificates that indicate the cost of painting, broken down by type of paint. The act may additionally contain an amount common to all types of painting.

Required parameters

1. We create a nomenclature group for each type of coloring.
2. We indicate the item group for each item, which is a painted profile.
3. For each nomenclature, which is a painted profile, we assign a coefficient characterizing paint consumption.
4. Painting costs are taken into account as a separate cost item.

Algorithm for distribution of costs for products obtained as a result of processing

1. From all the processor's acts for the month, the program must collect amounts for each type of coloring separately. As a result, we obtain the distribution of amounts between item groups.
2. We distribute costs between products within each product group of the painted profile. Costs are distributed in proportion to the volume of output (pieces) and the coefficient.
3. If the processor’s acts contain amounts that are not related to the type of painting (additional amounts for services), then these amounts are distributed over the entire production of profiles in proportion to the pieces.

Theoretical example Settings

Release (received at warehouse)

Processor's act1

Processor's act2

2. Distribute within product groups Coloring 2 = 325 rub.

Coloring 1=1072 rub.

1. We distribute additional service.
2. Additional service per unit of product = 17.60/(15+46+7+20) = 0.2 (rub.)
3. Thus, the unit price of each product will increase by another 20 kopecks.
4. When determining the cost of products accepted from processing, the cost of an unpainted profile will be added to the price of painting.

Production of products by a third-party processor, distribution of costs and cost calculation: implementation in the 1C UPP program

Program settings

2. Arrange the nomenclature group in the painted profiles. This can be done in two ways:

A) From the directory element “Nomenclature groups”.

B) From the directory element “Nomenclature”

3. Create an element in the directory “Methods of cost distribution” to distribute costs for products obtained as a result of processing by a third-party processor.

On the “Filters” tab, specify the proportionality coefficients that the program will use when distributing painting services. If any product is not on the list, then when using this method of cost distribution, costs will not be allocated to it at all.

To distribute the amounts of the processor, which should be attributed proportionally to the output (in pieces), regardless of the area of ​​​​painting, another method of distributing costs should be established.

In the filter, set “For all products/product groups.”

4. Create cost items

If desired, cost items for materials for the production of the processor's products and for the production of one's own products can be divided.

5. Make entries in the information register “Methods of distribution of cost items of organizations” for cost items: “Painting” and “Additional services”. Costs for the cost item “Materials for the production of GP_20” will be allocated explicitly. Therefore, it is better not to indicate it in the register.

It is necessary for each cost item to indicate its own method of cost distribution, introduced in paragraph 3. and fill in the remaining fields as shown in the figure.

6. Use the document “Setting item prices” to enter planned production prices. At the same time, since the accounting policy of the enterprise states that planned prices should be taken as accounting prices, production will be carried out at planned prices. At the end of the month, prices will be adjusted. If planned prices are not entered for some items of finished products, accounting will be kept at zero prices. In order to estimate the real cost in the middle of the month, you can do a preliminary closing of the month.

7. Enter product specifications into the “Specifications” directory. On the “Advanced” tab you need to put “Approved”. Put “Active specification” in the header. For convenience, it is recommended to make one of the item specifications the main one. To do this, click “Install” in the upper right corner of the window and select “Main Specification”. This specification will be inserted by default when entering products.

An example of accounting and calculation of the cost of products obtained as a result of processing

1. To enter an order for processing, you need to select the “Processing” operation in the “Order to Supplier” document and fill in the products.

If each line contains a specification, then on the “Materials” tab you can automatically calculate the amount of materials that will be required to produce the product.

If necessary, you can make a reservation of material.

2. To reflect the fact of transfer of materials for processing, based on the order, the supplier must enter the document “Transfer of goods”

Type of operation – “Transfer of materials to processor”

Accounting for the transfer of material to the processor:

3. To reflect the fact of receipt of finished products from processing, the supplier must enter the document “Receipt of goods from processing” based on the order. Products are filled based on the order to the supplier.

Accounting for receipt of products from processing.

In the same document, you can immediately distribute the materials spent on production. To do this, you need to fill out the “Materials” tab. This can also be done based on an order to the supplier. It is necessary to indicate the previously entered cost item “Materials for the production of GP_20”.

Then you should fill out the “Distribution of Materials” tab. The bookmark is filled in automatically. Material is distributed to manufactured products according to specifications.

4. To write off materials from processing as expenses, as well as write off processing services as expenses, you must enter the document “Receipt of processing services.” If the processor gives a document for each order to the supplier, then this document can be entered based on the order to the supplier (as in our example). To write off materials, the “Materials” tab must be filled in.

To account for the costs of the processor's services, the “Additional services” tab must be filled in. Particular attention should be paid to the correctness of the cost item and analytics. Analytics shows which item group the cost should be assigned to. In our example, for additional analytics services are not specified. This means that costs must be distributed without taking into account item groups. The choice of cost item determines the method of allocating costs to finished products. Therefore, item and item groups play a key role in cost allocation.

If the processor gives one set of documents at the end of the month for all orders to the supplier at once, then after receiving the documents from the processor, you can enter one document “Receipt of processing services”.

5. To distribute the costs of products, a cost calculation should be carried out. If you use batch accounting, then by the time the cost is calculated, the sequence of batch accounting must be restored and the cost of writing off inventories must be adjusted. Otherwise, the cost may not be calculated correctly.

Reports

As a result, we will get the numbers that were in our theoretical calculations. Output.

Distribution of amounts for the cost item “Painting” by item groups.

The cost item “Additional services” was distributed among product groups.

The following figure shows what the costs of manufactured products are made up of. Painting costs are grouped under the “Painting” cost item. Thus, the cost of production in our example consists of materials transferred for processing (item “Materials for production of GP_20”), painting services (item “Painting”) and Additional services (item “Additional services”).

If we want to know what materials and in what quantities were used to produce our products, we should add the “Cost” grouping to the report. In the figure below, we have deciphered the cost item “Materials for the production of GP_20” for each product and by cost.

The cost of writing off materials corresponds to accounting data. According to accounting, according to our example, the cost of an unpainted profile is 20 rubles.

Let's analyze which products were used for the cost 0.03.01.ASPn/environment 3.0m

We see that the unpainted profile was used to produce two types of products. 7 units for one type of product and 20 for another. If in the “Cost distribution analysis” report we select the cost item “Additional costs” and set the “Products” grouping, we will see how additional costs are distributed among products: 20 kopecks for each unit. This is fully consistent with the theoretical calculations of our example. Management accounting, “Gross profit” report The technology for calculating cost using management accounting (MA) is in many ways similar to the technology for calculating cost using accounting. However, the calculation of the cost according to the operating instructions can be made different from the calculation of the cost according to the accounting book. The “Gross Profit” report is based on the management data. Therefore, to obtain correct data for this report, you should calculate the cost according to the operating instructions. In our example, we configured the cost calculation according to the operating instructions so that it coincides with the cost according to the operating instructions. Thus, the gross profit report matches the accounting data. It is built in terms of product range, customers, and customer orders.