Methods of distribution 25 accounts. Cost distribution using the example of Diana LLC

Closing the month in PP “1C: Enterprise Accounting 8” ed. 2.0 is entirely dependent on the settings made by the user. Let's look at what settings and how they affect the distribution of collected costs. Let's look at the chart of accounts accounting. The following cost accounts are intended to collect the organization's costs:

• Account 20 “Main production”
• Account 23 “Auxiliary proceedings”
• Account 25 “General production expenses”
• Account 26 “General business expenses”
• Account 28 “Defects in production”
• Account 29 “Servicing industries and farms”
• account 44 “Sale expenses”

In this article we will look at how to close the most common expense accounts (20, 23, 25, 26, 44). Since we are interested in the influence of system settings on the distribution of costs and the distribution itself, we will not consider in detail the documents on cost collection, but will focus on the closure scheme itself. Diana LLC is engaged in production activities for the production of finished products (account 20) and the provision of transportation services (account 44). The collection of costs and the release of semi-finished products is carried out on account 20 in the item group “Semi-finished products”, finished products - in the item group “ Finished products" Costs for services provided by the auxiliary unit for the main workshops and administration are reflected in account 23 in the nomenclature group “Services of auxiliary units”. To distribute general business expenses, the Direct Costing method is used; general business expenses are distributed according to accrued wages.

Necessary system settings for correct cost distribution

First of all, we note that for users to work correctly in the program, “Setting up accounting parameters” must be performed. For manufacturing enterprise on the “Types of Activities” tab, you must set the flag “Production of products, performance of work, provision of services” (Fig. 1).

The main settings that affect the closing of the month are made in the “Accounting Policies of the Organization”. It is recommended to set an accounting policy for every year, since some of the settings made in the accounting policy are periodic (for example, a list of direct expenses tax accounting is valid only during the year for which the accounting policy is set up, and if an organization has introduced one accounting policy for 2 years, then in the second year all costs when closing the month in tax accounting will be classified as indirect). What tabs of the “Accounting Policy” affect the closing of the month in accounting?

• General information
• Production

The flag “Production of products, performance of work, provision of services” in the accounting parameters settings is a common setting for all organizations for which accounting is maintained in the program. In the accounting policy on the “General Information” tab for each organization, it is necessary to duplicate this setting in order to show the program that this information is applicable for a specific organization (Fig. 2).

After setting this flag, the “Production”, “Product Output”, “WIP” tabs automatically appear.

On the tab " Production » the parameters for the distribution of accounts 20, 23, 25, 26 are set (Fig. 3).

Cost distribution 20 accounts produced according to sales revenue. In our example, costs on account 20 are collected in the context of two item groups - “Semi-finished products” and “Finished products”. Revenue from sales for both types of activities is also collected by product groups.

Depending on what setting is set for account 20 in the organization’s accounting policy, the program will determine whether account 20 should be closed for a specific analytics. What is important for the program is not the fact of collecting revenue for a specific item group, but how the revenue was collected (by what document).

• When the “At planned prices” flag is set, when closing the month, the revenue collected on account 90.01 by the document “Act on the provision of production services” will serve as the basis for the distribution of costs.
• When the “By revenue” flag is set, when closing the month, the revenue collected in account 90.01 by the document “Sales of goods and services” will serve as the basis for the distribution of costs.
• When the “At planned prices and output volume” flag is set, when closing the month, the revenue collected in account 90.01 by any of the documents will serve as the basis for cost distribution.

If an organization produces products, then costs are allocated to the products produced.

For organizations that provide services, the program analyzes not the collection of costs for a specific type of document, but the entries in the accumulation registers that produce these documents:

• at planned prices - the register “Output of products and services at planned prices”, formed by the document “Act on the provision of production services”
• by revenue - the register “Sales of services”, formed by the document “Sales of goods and services”

Cost distribution 23 accounts is produced according to the volume of output (in this case, to calculate the distribution base, the accumulation register “Output of products and services at planned prices” is analyzed). If account 23 reflects transactions for the provision of internal services between departments, then at the end of the month for each department 23 of account for which the collection of costs was reflected, it is necessary to enter the document “Production Report for the Shift”, which indicates the direction of distribution.

Note that the settings made in the organization’s accounting policy determine which indicator will be filled in in the document - planned prices or output volume. The “By planned prices and output volume” option allows the user to independently determine in the document which of the two indicators he wants to indicate.

IMPORTANT! The item group account 23 must differ from the item groups for which sales revenue is collected.

Account 23 is the only cost account for which you can specify the direction of distribution. According to the indicated direction, the regulatory operation “Closing accounts 20, 23, 25, 26” will work.

Cost distribution 26 accounts can be done in two ways:

• using the “direct costing” method: at the end of the month, entry Dt 90.08 Kt 26 will be generated and the collected costs will be included in management expenses
• not using the direct costing method: at the end of the month, general business expenses will be included in the cost of products produced or services provided, and the posting Dt 20 Kt 26 will be generated

When choosing the “direct costing” method, no additional settings for the distribution of costs 26 accounts are required.

When choosing the second option, the flag in the “direct costing” field is not set, and using the “Set methods for distributing general production and general business expenses” button, the base for distributing costs account 26 is set.

Cost distribution 25 accounts is carried out according to the base specified by the button “Set methods for distributing general production and general business expenses.”

In the information register “Methods for the distribution of general production and general business expenses” it is necessary to set the time period from which the distribution base, cost account and distribution base are valid (Fig. 4). Please note that in this register you can make detailed settings for each division and each cost item. If this information is not specified, the program will perceive it as a distribution method for all items of the specified cost account.

In the “Distribution base” field (Fig. 5), an indicator is indicated according to which on account 20 the costs of account 25 (and 26 if direct costing is not used) are distributed between item groups.

Please note that among the indicators there is an option “Individual direct cost items”. For this setting, the “List of cost items” field is intended, which indicates the list of cost items by which the indicator for calculating the base will be determined.

Closing 44 accounts is carried out automatically, and the posting Dt 90.07 Kt 44.02 is generated. If in an organization, when collecting costs, a cost item with the type “Transportation costs” appears, then the distribution under this item is made in proportion to the balance of goods. The amount of direct expenses in terms of transportation costs related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month in the following order:

1. The amount of direct expenses attributable to the balance of unsold goods at the beginning of the month and incurred in the current month is determined;

2. The cost of purchasing goods sold in the current month and the cost of purchasing the balance of unsold goods at the end of the month are determined;

3. The average percentage is calculated as the ratio of the amount of direct expenses (clause 1 of this part) to the cost of goods (clause 2 of this part);

4. The amount of direct expenses related to the balance of unsold goods is determined as the product of the average percentage and the cost of the balance of goods at the end of the month” (Article 320, Chapter 25 of the Tax Code of the Russian Federation).

On the tab " WIP » indicates how the amount of work in progress is determined (Fig. 6). The user is given the opportunity to install one of two options:

• responsibility for determining the amount of work in progress falls on the shoulders of the accountant, who enters the document “Inventory of work in progress” and reflects in this document a list of item groups and the amount of costs that should remain in the work in progress.
• the amount of work in progress is determined by the program independently: costs for a product group for which there was no production are regarded as work in progress. At the same time, the accountant can also enter the document “Inventory of work in progress”, assigning an additional amount of costs to work in progress.

Cost distribution using the example of Diana LLC

Let's look at how costs are distributed using the example of Diana LLC. During the month, on account 20, costs were collected for two item groups - “Finished products” and “Semi-finished products” in two production shops (Fig. 7).

The release of finished products and semi-finished products is also reflected in the corresponding product groups in two workshops at the planned cost (for a semi-finished product the planned cost is 14,000 rubles, for finished products 6,500 rubles).

At the end of the month, part of the semi-finished and finished products are sold to the final buyer (Fig. 8).

One unit of finished product, for which costs were written off in Shop 1, remained in work in progress. To reflect this operation, the accountant needs to enter the document “Inventory of work in progress.” The tabular part of the document indicates the nomenclature group of the work in progress and the amount of costs according to accounting and tax accounting data that must be left in work in progress. Please note that no postings are generated when posting a document, but when closing the month, the program will take into account the information specified by the user.

The auxiliary division provided services to Workshop 1, Workshop 2 and the Administration, as a result of which all costs collected in the nomenclature group “Services of auxiliary divisions” were decided to be distributed between these divisions taking into account the coefficients:

Shop 1 - 25 units.

Shop 2 – 22 units.

Administration – 6 units.

Before starting routine processing to close the month, the accountant needs to enter the document “Production Report for the Shift”, indicating in the tabular part of the document exactly where the collected costs should be distributed (Fig. 10).

To “transfer” the costs of invoice 23 to invoices 25 and 26, it is necessary to indicate the cost item to which these costs will “go”, otherwise, at the end of the month, postings Dt 25 Kt 23 and Dt 26 Kt 23 will be generated, and then the distribution of the amount that came with 23 invoices will not be processed. Let's create a separate cost item “Costs of auxiliary production” in order to see what amount of costs was transferred from the auxiliary workshop to other departments.

Let's analyze the collected costs in the accounting accounts and determine how the distribution should be carried out (Fig. 11).

1. When closing the month, all selling expenses will close on account 90.07, i.e. a posting will be generated Dt 90.07 Kt 44.02 in the amount of 1,500 rubles.

2. According to the distribution base specified in the document “Production Report for the Shift” account 23 the entire amount of costs 3,044.4 rubles collected on account 23 should be distributed in 3 areas: 3. According to the accounting policy of the organization expenses 26 bills at the end of the period they are closed on account 90.08 “Administrative expenses”. Taking into account the costs that came from account 23, the amount of general business expenses will be:

344,65+1 866,4=2 211,05

Thus, when performing the routine operation “Closing accounts 20, 23, 25, 26”, a posting of Dt 90.08 Kt 26 in the amount of 2,211.05 rubles will be generated.

4. When distribution of overhead costs are divided as follows:

• the entire amount of costs within the division is “transferred” from account 25 to account 20
• within the division, on account 20, distribution is made between product groups according to the base specified for the distribution of overhead costs

According to the accounting policy of Diana LLC, wages are used as the basis for the distribution of general production expenses. To calculate the distribution of costs, we will create a balance sheet for account 20 with detail down to divisions and item groups. At the same time, we will establish a selection by cost items with the type of expenses of the NU “Payment”, according to which the costs collected in account 25 are distributed (Fig. 12).

Do not forget that when distributing general production costs (Fig. 13), it is necessary to take into account the amount of auxiliary production costs that “came” to account 25 when distributed between areas.

The amount of costs for Workshop 1 is 10,876+1,436.04=12,312.04

The amount of costs for Workshop 2 is 6,972+1,263.71=8,235.71

The amount of costs for account 20 before distribution by divisions and product groups is (Fig. 14):

You also need to remember that 2,389 rubles remain in the work in progress for the “Finished Products” product group for the Workshop 1 division.

It turns out that when closing cost accounts, the following costs will be collected on account 20:

Since the postings for writing off the cost of goods sold and semi-finished products were generated at the accounting price, then after all costs have been distributed, these postings must be adjusted to the fact. As can be seen in Fig. 14, the planned price for the production of finished products is 6,500 rubles, for semi-finished products - 14,000 rubles.

Regardless of which workshop produced the finished product or semi-finished product, when released to one warehouse, the cost per unit of production will be calculated as the average between two released units, i.e. (9,197.51+6,597.01)/2=15,794.52/2=7,897, 26 rub.

Cost of 1 piece. semi-finished product will be (21,305.93+21,158.1)/2=21,232.015 rubles.

Thus, entries generated when selling products must be adjusted as follows:

Dt 90.02 Kt 43 Finished products 7,897.26-6,500=1,397.26

Dt 90.02 Kt 43 Semi-finished product 21,232.015-14,000=7,232.015

Please note that in our example, for each division in the context of product groups, the production of only 1 unit of product was reflected, therefore the entire amount of collected costs was distributed to this unit. How is distribution made between released products if different product items are released within one division for the same product group?

PP "1C: Enterprise Accounting 8" distribution of costs between manufactured products is carried out in proportion to the volume of output, i.e. costs are collected using the “pot” method and distributed in equal terms across all manufactured products. It turns out that the cost per unit of products different types within the combination “Division + Nomenclature group” is the same.

Closing cost accounts

Closing the costs of account 44 is carried out by the regulatory operation “Closing account 44 “Distribution costs” (Fig. 15).

Let's consider the results obtained by the regulatory operation “Closing accounts 20, 23, 25, 26” (Fig. 16).

If we analyze the entire distribution of costs, it will become obvious that the distribution of the same cost accounts is made several times, for example, when distributing general business expenses, the posting Dt 90.08 Kt 26 is first generated for the amount of costs collected during the month. Next, part of the costs of auxiliary production comes to account 26, after which Dt 90.08 Kt 26 is re-distributed to the amount of costs received from account 23.

Similarly, adjustments are made to the postings for the production of products and write-off of the cost of products sold. Let’s establish selection according to KT 43 accounts and present all transactions according to the “Finished Products” nomenclature (Fig. 17).

The first two entries are generated during the first distribution of the costs of the main production (only those costs that were collected in account 20 before distribution).

Why were 2 postings generated if only one sale of 1 unit of finished product was actually reflected?

As you remember, the production output was reflected in 2 workshops, therefore, when adjusting the output entries (Dt 43 Kt 20), 2 entries are reflected for each workshop and, accordingly, the cost of sales is also adjusted taking into account both entries Dt 43 Kt 20 (Fig. 18) .

Since two units of products were produced, and one was sold, then when generating the posting Dt 90.02 Kt 43, the amount is half as much as the amount of posting Dt 43 Kt 20.

To simplify the reconciliation of the results of manual calculations and calculations made by the program, we will summarize all the data in a table and generate an “Account Analysis” report (Fig. 19, 20).

As can be seen from the presented reports, the results of collecting and distributing costs 25 and 26 coincide with the calculated data.

Indirect costs in 1C 8.3 include those costs that cannot be attributed to a specific manufactured product. These include payment for water, electricity, accountant’s wages, etc.

The organization produces goods, spending materials on their production. But we cannot know exactly how much indirect costs were spent on a specific unit of production. This instruction will walk you through step by step how to set them up and distribute them in the 1C: Accounting for Beginners program.

The distribution of indirect costs, as well as most of the functionality of the 1C 8.3 program, will not work correctly without the correct initial setup.

At the very bottom of the window that opens, click on the “ ” hyperlink.

Methods for allocating direct costs

After this, a window will appear with several settings sections. Select “Income tax” and in the section that opens, open the “List of direct expenses” link. This setting is necessary because all costs except those listed as direct will be taken into account as indirect in the future.

In our case, the list of direct costs was empty and the program offered to fill it out automatically.

Methods for allocating indirect costs

Now go back to the 1C 8.3 accounting policy window and open the “Methods for distributing indirect costs” link.

You will see a list of rules for posting general and production expenses. Create a new entry and fill it out.

Now go to the “Production” menu and select the item of the same name.

In the window that opens, set the “Production” flag.

Accounting for indirect costs

In the 1C: Accounting program, there are many documents for reflecting indirect costs. These include receipts of goods and services, technical requirements, write-offs, some routine operations, etc.

In our example, in the receipt document for warehouse rental services, you can see details.

Here you can specify not only the accounting account itself. If for some reason you do not have this functionality, check that the settings described above are correct.

After implementation, the document formed the following movements.

Distribution of indirect costs in reporting

See in detail how they were distributed indirect costs, you can refer to the corresponding calculation certificate. Similar data can also be obtained when generating balance sheet according to the required account. The closure of indirect expenses will also be reflected there.

Accounts for indirect expenses are closed when routine month-end closing operations are performed.

The profitability of any economic entity depends on the correct reflection and accounting of costs. Their optimization, control, distribution affect the cost of goods (services) and reduce the risks of sanctions tax authorities. On initial stage activities, each company plans and forms a list of costs necessary to carry out production processes. An important aspect reflected in the accounting policy is the methods of distribution of general production and

Cost classification

The pricing policy of an enterprise takes into account the market situation regarding a certain type of goods, services or work, while the cost is regulated due to the amount of invested profit or the redistribution of business expenses. Production costs are a constant value that is the sum of actual cost indicators. The selling price (of work, services, goods) includes cost, commercial expenses and the amount of profit.

Each organization creates provisions in its accounting policies that regulate the accounting of expenses, methods of their distribution and write-off. Accounting regulations (Tax Code, PBU) recommend a list and classification of costs included in the cost price. The consumption rate of each item is established by the internal documents of the enterprise. Costs are systematized according to various criteria: by economic content, by time of occurrence, by composition, by the method of inclusion in the cost, etc. To formulate calculations, all costs are divided into indirect and direct. The principle of inclusion in the cost depends on the number of types of products manufactured by the company or services provided. Methods for distributing direct costs (wages, raw materials, depreciation of capital equipment) and indirect (OPR and OHR) are determined in accordance with regulatory documents and internal regulations of the company. It is necessary to dwell in more detail on general and general production expenses, which are included in the cost by the distribution method.

ODA: composition, definition

With a branched production structure aimed at producing several units of products (services, works), the enterprise incurs additional costs that are not directly related to the main type of activity. At the same time, accounting for expenses of this type must be kept and included in the cost price. The structure of the ODA is as follows:

Depreciation, repair, operation of equipment, machinery, intangible assets industrial purposes;

Contributions to funds (FSS, Pension Fund) and wages of personnel servicing the production process;

Utility costs (electricity, heat, water, gas);

Other expenses related directly to the production process and its management (write-off of used inventory, MBP, travel expenses, rental of space, services of third-party organizations, provision of safe working conditions, maintenance of auxiliary units: laboratories, services, departments, leasing payments). Production costs are costs associated with the process of managing the main, service and auxiliary departments; they are included in the cost price as general production costs.

Accounting

Methods for distributing general production and general business expenses are based on the total value of these indicators accumulated during the reporting period. To summarize information on ODA, the chart of accounts provides for a cumulative register No. 25. Its characteristics: active, collectively distributive, has no balance at the beginning of the month and the end (unless otherwise provided accounting policy), analytical accounting is carried out by divisions (shops, departments) or types of products. During a certain period, information on actual expenses incurred is accumulated in the debit of account 25. Typical correspondence includes the following operations.

• Dt 25 Kt 02, 05 - the accrued amount of depreciation of fixed assets and intangible assets is allocated to OPR.
• Dt 25 Kt 21, 10, 41 - goods of own production, materials, inventory are written off as production expenses.
• Dt 25 Kt 70, 69 - salary accrued to the personnel of the operational development department, deductions were made to extra-budgetary funds.
• Dt 25 Kt 76, 84, 60 - invoices issued by counterparties for services rendered, work performed are included in general production expenses, the amount of shortfalls identified based on the results of the inventory is written off.
• The debit turnover of account 25 is equal to the amount of actual expenses, which at the end of each reporting period are written off to the calculation accounts (23, 29, 20). In this case, the following accounting entry is made: Dt 29, 23, 20 Kt 25 - accumulated expenses are written off for auxiliary, main or servicing production.

Distribution

The amount of overhead costs can significantly increase the cost of manufactured products, work performed, and services provided. At large industrial enterprises, pilot projects are planned and the concept of “consumption rate” is introduced; deviations of this indicator are carefully studied by the analytical department. In organizations engaged in the creation of one type of product, methods for distributing general production and general business expenses are not developed; the sum of all costs is fully included in the cost price. The presence of several production processes implies the need to include all types of costs in the calculation of each of them. The distribution of general production costs can occur in several ways:

1. Proportional to the selected basic indicator, which optimally corresponds to the combination of ODA and the volume of output (volume of goods produced, wage funds, consumption of raw materials or materials).
2. Maintaining separate accounting of ODA for each type of product (costs are reflected in analytical sub-accounts opened to register No. 25).

In any option, methods for distributing indirect costs must be enshrined in the enterprise’s accounting policies and not contradict regulations(PBU 10/99).

OCR, composition, definition

Administrative and economic costs are a significant factor in the cost of goods, work, products, and services. General business expenses are a total reflection of management costs, they include:

Deductions to social funds and remuneration of management personnel;

Communication and Internet services, security, postal, consulting, audit expenses;

Depreciation charges for non-production facilities;

Office, utility bills, information services;

Expenses for personnel training and compliance with industrial safety rules;

Other similar costs.

The maintenance of the administrative apparatus is necessary for the implementation of production processes and further sales of products, but high specific gravity This type of expense requires constant accounting and control. For large organizations, the use of the standard method of calculating operational and technical expenses is unacceptable, since many types of administrative expenses are variable in nature or, in case of a one-time payment, are transferred to the cost of production in stages, over a certain period.

Accounting

Account No. 26 is intended to collect information about the company. Its characteristics: active, synthetic, collecting and distributing. Closes monthly at 46.23, 29, 90, 97, depending on what methods of distribution of general production and general business expenses are adopted by the internal regulatory documents of the enterprise. Analytical accounting can be carried out in the context of divisions (departments) or types of products (work performed, services provided). Typical account transactions:

• Dt 26 Kt 41, 21, 10 - the cost of materials, goods and semi-finished products is written off for maintenance.
• Dt 26 Kt 69, 70 - reflects the calculation of wages for administrative and economic personnel.
• Dt 26 Kt 60, 76, 71 - general business expenses include services of third-party organizations paid to suppliers or through accountable persons.
• Dt 26 Kt 02, 05 - depreciation of non-production objects, intangible assets and fixed assets was accrued.

Direct costs Money(50, 52,51) are usually not taken into account as part of OCR. An exception may be the accrual of interest on loans and borrowings, and this accrual method must be specified in the accounting policy of the enterprise.

Write-off

All general business expenses are collected in monetary terms as debit turnover accounts 26. When closing a period, they are written off to the main, servicing or auxiliary production, may be included in the cost of goods to be sold, charged to future expenses, or partially allocated to the enterprise's loss. In accounting, this process is reflected by the following entries:

• Dt 20, 29, 23 Kt 26 - OCR included in the cost of production of the main, service and auxiliary production.
• Dt 44, 90/2 Kt 26 - general business expenses are written off in trading enterprises, to the financial result.

Distribution

General business expenses in most cases are written off similarly to general production expenses, i.e., in proportion to the selected base. If this is of a long-term nature, then it is more appropriate to attribute them to future periods. Write-offs will occur in certain parts attributable to cost. Conditionally variable general business expenses can be attributed to or included in the price of goods produced (in trading enterprises or those providing services). The method of distribution is regulated by internal documents.

1C

Currently, accounting for general production and general economic costs is carried out in accounting databases and programs of the 1C group. Distribution methods are regulated by special settings. When calculating the cost of experimental work and industrial maintenance, it is necessary to check the boxes opposite the approved base in the “production” tab. When writing off as deferred expenses, it is necessary to establish the period and amount. To include costs in the financial result, fill in the appropriate tab. When the “period closing” function is launched, general production and general business expenses accumulated in registers 25 and 26 are automatically written off to the debit of the specified accounts. This process forms the cost of the finished product.

Account 25 of accounting is an active account “General production expenses”, intended to reflect the amounts of expenses for servicing the main and auxiliary production of the enterprise. Using standard postings and practical examples for dummies, we will study the specifics of using account 25, the procedure for allocating costs and closing an account.

Like all expense accounts, it is active and has no balance at the end of the reporting period. Expenses on account 25 are indirect, that is, it takes into account expenses the cost of which cannot be directly attributed to specific types products.

The list of expenses collected on account 25 contains the following expenses:

• employee salaries;
• administrative expenses;
• business trips;
• insurance premiums;
• maintenance of production equipment;
• maintenance and repair of buildings, production systems;
• maintenance of production facilities;
• production losses, etc.

Analytical accounting of overhead costs is broken down by department and cost item.

The account may not be used if the organization has a limited number of items produced. In this case, it is sufficient to use accounts 20 and 23. But for many organizations, the use of indirect costs is more profitable from the point of view of calculating profit.

To calculate the profit, direct and indirect costs are taken. Indirect expenses, including account 25, are written off completely, which reduces income tax.

Amounts on account 25 do not participate in the formation of cost; they are written off to accounts 20, 23 and 29. The write-off methodology and distribution procedure are fixed by the enterprise in its accounting policies.

Subaccounts

Sub-accounts can be opened to the “General production expenses” account:

• 25.01 — “Maintenance and operation of equipment”;
• 25.02 — “General shop expenses.”

In this case, the first subaccount takes into account and monitors the implementation of the cost estimate for maintaining and ensuring the operability of the equipment. For construction organizations, this equipment is construction machines and other mechanisms.

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General production (general shop) expenses include the costs of management and maintenance of structural units of the main and auxiliary production.

Cost Allocation

Costs of account 25 are distributed to accounts 20, 23 and 29 by type of product in proportion to the established base. The distribution base for indirect costs is determined in accordance with methodological recommendations, developed for various industries.

The choice of distribution methodology from an accounting perspective is selected depending on the reporting purposes. The least labor-intensive method is most often used - the distribution of indirect costs by a common base.

Typical postings for account 25

Postings to account 25 “General production expenses”

Example 1

The Avest company incurred the following expenses in July 2016:

• salary of the management staff - 315,000 rubles;
• contributions to extra-budgetary funds - 94,500 rubles;
• utilities - 98,000 rubles;
• depreciation of the industrial building - 31,000 rubles.

The accountant reflects these transactions with postings:

Example 2

Let's consider an example of the distribution of costs of account 25 between workshops.

The KapStroyProekt company has 3 production workshops. The costs of each workshop are directly allocated to specific types of products or distributed among other types of products in proportion to individual types of expenses.

Let’s assume that the enterprise “KapStroyProekt” incurred general production costs for a certain reporting period:

• for the maintenance of buildings for general industrial purposes - 180,000 rubles;
• for labor protection - 90,000 rubles;
• for the salaries of shop managers - 310,000 rubles;
• for awards to “excellent production workers” - 120,000 rubles.

The total amount of these costs is distributed among the three workshops in accordance with the direct costs in each workshop. Wage workers:

• workshop No. 1 - 220,000 rubles;
• workshop No. 2 - 400,000 rubles;
• workshop No. 3 - 105,000 rubles.

Direct costs by workshop:

• workshop No. 1 - 60,000 rubles;
• workshop No. 2 - 80,000 rubles;
• workshop No. 3 - 40,000 rubles.

In accordance with the accounting policy of the organization, shop expenses are distributed between shops in proportion to the costs incurred:

• For the period under review, the total amount of shop expenses was: 180,000 + 90,000 + 310,000 + 120,000 = 700,000 rubles;
• Costs for all workshops were: 220,000 + 400,000 + 105,000 + 60,000 + 80,000 + 40,000 = 905,000 rubles.

We calculate the distribution coefficient:

1. Shop No. 1: (220,000 + 60,000)/905,000* 100 = 31%
2. Shop No. 2: (400,000 + 80,000)/905,000 * 100 = 53%
3. Shop No. 3: (105,000 + 40,000)/905,000 * 100 = 16%

We calculate the distribution of overhead costs between workshops:

1. Workshop No. 1: 700,000 * 31% = 217,000 rubles;
2. Workshop No. 2: 700,000 * 53% = 371,000 rubles;
3. Workshop No. 3: 700,000 * 16% = 112,000 rubles.

Closing the 25th account will be reflected by the following transactions:

Conclusion

25 count is quite rarely used in economic activity. This account is used as an intermediate link in determining the cost of production. Like all expense accounts, the account is revolving - that is, it has no balances at the end of the period.

From the point of view of economic activity, the allocation of general production costs is justified for industrial enterprises that have a branched structure of main and auxiliary production. All other organizations can get by with 26 counts.

At production enterprises, among the cost accounts, the 25th is intended to summarize information on expenses for auxiliary and main production.

Classification of enterprise costs

All expenses that make up the total costs of the enterprise and form the total cost of production are divided into 2 types:

1. Direct are directly related to product output. These include costs for purchased raw materials, materials, employee wages and others related to specific products and work.
2. Indirect costs are not directly associated with specific types of products or services. Such costs are distributed among the cost of manufactured products (services provided).

The composition of direct expenses is determined by the taxpayer independently in accordance with the established accounting policy of the organization. Refers to costs in the current period as products are sold or services are provided.

Indirect costs are subsequently distributed between the main, auxiliary and service industries, depending on the specifics of the enterprise's activities.

Account 25 in accounting: its purpose

General information on servicing the main and auxiliary production is collected on account 25. Based on the results of the reporting period, the account is closed.

Account 25 can be called a collective and distribution account. Includes expenses for their subsequent redistribution. The account is actively used in manufacturing organizations engaged in production.

The list of costs that are collected on account 25 is quite extensive. Depends on the direction of production activity. Typically this includes the costs of wages, electricity and other utility bills, and payment for other services.

Production costs 25 accounts

Under some circumstances, the use of 25 accounts is abandoned. This happens in situations where there are few types of products. Costs can be collected immediately directly on account 20 and 23.

However, in most cases, the formation of indirect costs is inevitable. In addition, it is not always economically profitable to take into account only direct expenses, thereby overestimating the tax base of the enterprise. Large enterprises cannot avoid the presence of indirect costs in accounting.

Definition of account 25 in accounting

Indirect costs 25 accounts do not directly participate in the formation of the final cost of production. Written off by distribution to 20, 23 or 29 accounts. The principles and methods of these actions should be fixed in the accounting policies.

The sources of cost formation in account 25 are accrued wages, contributions to extra-budgetary funds, depreciation of equipment, supplier services, travel expenses and other costs.

Example. The salary of the management staff for the quarter amounted to 116,000 rubles, contributions to funds - 35,264 rubles. Costs for electricity and other utility bills amounted to 187,000 rubles. Depreciation of the industrial building amounted to 27,500 rubles. Based on the results, the following entries will be generated in accounting:

1. Dt 25 - Kt 70 - 116,000 rubles - salary of management personnel.
2. Dt 25 - Kt 69 - 35,264 rubles - insurance premiums accrued.
3. Dt 25 - Kt 60 - 187,000 rubles - invoice received from utility providers.
4. Dt 25 - Kt 02 - 27,500 rubles - depreciation of the building is written off as general production expenses.
5. Dt 20 - Kt 25 - 365,754 rubles - general production expenses involved in the formation of the cost of manufactured products are written off.

Composition of expenses in tax accounting

To calculate profit, both direct and indirect costs are taken into account if the current accounting policy allows the use of the accrual method.

Indirect expenses, including those accumulated on account 25, are written off in full, reducing the profit from income received, sales of goods and services.

The taxpayer has the right to offset direct expenses not in full, but only in part of the costs included in the cost of products sold. That is, expenses that can be attributed to work in progress should not be attributed to the remaining products in the warehouse as expenses of the current period.

Requirements tax code do not contain direct instructions regarding the classification of direct and indirect costs. However, the process of allocating costs must be economically justified. Indirect ones, accumulating on account 25, should be formed only if it is not possible to attribute them directly to any type of product.

Traditionally, direct costs include the following:

• material costs aimed at purchasing raw materials for production;
• purchase of components and other semi-finished products;
• remuneration of employees directly involved in the production process, accrued contributions to extra-budgetary funds in favor of the specified personnel;
• depreciation of property related to the production process.

The list of expenses that are classified as direct is not closed. The organization has the right to create a more detailed list of costs independently.

In order to avoid subsequent claims from control authorities, it makes sense to prescribe economically sound principles in the current accounting policy of the enterprise. In this case, inspectors will have no reason to recognize indirect costs as direct, thereby increasing the tax base.

Indirect costs are directly involved in reducing the profit level of the enterprise, reducing the costs of the unshipped part of the product or work in progress.

However, the desire to classify as many costs as possible as indirect must be exercised with caution. In fact, this right to accept all costs as indirect is given only to organizations providing services.

If the enterprise is in reporting period had no income, take into account the indirect costs incurred when determining tax base it has no right, according to the tax authorities. If the management of an organization makes a different decision, it may entail the need to defend its point of view in court.