Accounting and distribution methods for general and general operating expenses

The profitability of any subject of economic activity depends on the correctness of the reflection and recording of costs. Their optimization, control, and distribution affect the cost of goods (services), reduce the risks of tax sanctions. At the initial stage of activity, each company plans and creates a list of costs necessary for the implementation of production processes. An important aspect reflected in the accounting policy is the methods of distribution of general production and general economic expenses.

Classification of costs

The pricing policy of an enterprise takes into account the market situation with respect to a certain type of goods, services or works, while the regulation of value occurs at the expense of the amount of the invested profit or the redistribution of commercial costs. Production costs are a constant value, which consists of actual costs. The selling price (works, services, goods) includes prime cost, commercial expenses and profit amount.

Each organization in the accounting policy forms provisions regulating the accounting of costs, methods for their distribution and cancellation. Accounting regulations (Tax Code, PBU) recommended the list and classification of costs related to cost. The rate of consumption of each article is established by the internal documents of the enterprise. The costs are systematized according to various criteria: by economic content, by the time of origin, by composition, by the method of inclusion in the cost price, etc. To form the calculation, all expenses are divided into indirect and direct costs. The principle of inclusion in the cost price depends on the number of types of products or services provided by the company. Methods for the allocation of direct costs (wages, raw materials, depreciation of basic equipment) and indirect (ODA and OHR) are determined in accordance with regulatory documents and internal regulations of the company. In more detail, it is necessary to focus on general economic and general production costs, which are included in the cost of production by distribution method.

ODA: composition, definition

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

- amortization, repair, operation of equipment, machines, intangible assets for production purposes;

- maintenance, modernization of shop premises;

- deductions to funds (FSS, FIU) and salaries of personnel servicing the production process;

- Utilities (electricity, heat, water, gas);

- other expenses related directly to the production process and its management (write-off of used inventory, IBE, travel expenses, lease of premises, services of outside organizations, provision of safe working conditions, maintenance of auxiliary units: laboratories, services, departments, leasing payments). Production costs are the costs associated with the management process of the main, servicing and support units, they are included in the cost of production as general production costs.

Accounting

The methods of distribution of general production and general economic expenses are based on the aggregate value of these indicators accumulated during the reporting period. To collect information on ODA in the chart of accounts, there is a cumulative register # 25. Its characteristic: active, collectively distributive, does not have a balance at the beginning of the month and the end (unless otherwise stipulated by the accounting policy), analytical accounting is conducted by units (shops, departments) or types of products. During a certain period, in the debit of account 25, information on actually incurred expenses is accumulated. Typical correspondence can include the following operations.

• Дт 25 Кт 02, 05 - attributable amount of depreciation of OS, NMA is attributed to ODA.
• Дт 25 Кт 21, 10, 41 - goods of own production, materials, inventory are written off on production costs.
• Дт 25 Кт 70, 69 - accrued to the staff of ODA, deductions to off-budget funds were made.
• Дт 25 Кт 76, 84, 60 - for general production expenses are billed invoices billed for services rendered, works performed, the amount of shortages revealed by the results of inventory is written off.
• The debit turnover of account 25 is equal to the sum of actual expenses, which at the end of each reporting period are written off to the calculation accounts (23, 29, 20). At the same time, the following accounting entry is made: Дт 29, 23, 20 Кт 25 - accrued expenses are written off to auxiliary, main or service production.

Distribution

The amount of general production expenses can significantly increase the cost of manufactured products, produced works, services provided. At large industrial enterprises of the ODA, the notion of "consumption rate" is planned and introduced, deviations of this indicator are carefully studied by the analytical department. In organizations engaged in the creation of one type of product, the methods for distributing general production and general economic 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 cost elements in the calculation of each of them. The distribution of general production costs can occur in several ways:

1. Proportional to the chosen base indicator, which optimally corresponds to the bundle of ODA and the amount of output (volume of goods produced, labor funds, consumption of raw materials or materials).
2. Maintenance of separate accounting of ODA for each type of product (costs are reflected in the analytical sub-accounts opened to register No. 25).

In any case, the methods for allocating indirect costs should be fixed in the accounting policy of the enterprise and not contradict the normative acts (PBU 10/99).

ОХР, composition, definition

Administrative and economic costs are a significant amount in the cost of goods, works, products, services. General economic expenses are the sum of the management costs, they include:

- maintenance and maintenance of buildings, non-production buildings (offices, administrative areas), lease payments;

- deductions to social funds and labor remuneration for management personnel;

- communication and Internet services, security, postal, consulting, audit costs;

- Amortization deductions for non-production objects;

- advertising (if these costs are not related to commercial);

- Chancery, utility payments, information services;

- costs for training personnel and compliance with the rules of industrial safety;

- other similar costs.

The content of the administrative apparatus is necessary for the implementation of production processes and the further sale of products, but the high proportion of this type of expenditure requires constant accounting and control. For large organizations, the use of the normative method of accrual of HRM is unacceptable, since many types of administrative spending are of a variable nature or, at a one-time payment, are transferred to the cost of production in stages over a certain period.

Accounting

Account # 26 is designed to collect information about the company's management costs . Its characteristic: active, synthetic, collective-distributive. It is closed monthly on accounts 20, 46,23, 29, 90, 97, depending on which methods of distribution of general production and general economic expenses are accepted by the internal regulatory documents of the enterprise. Analytical accounting can be conducted in the context of departments (divisions) or types of products (produced works, services provided). Typical operations on the account:

• Дт 26 Кт 41, 21, 10 - on ОХР the cost of materials, the goods and half-finished products is written off.
• Дт 26 Кт 69, 70 - payroll of administrative and economic personnel is reflected.
• Дт 26 Кт 60, 76, 71 - services of third-party organizations, paid to suppliers or through accountable persons, are referred to general economic expenses.
• Дт 26 Кт 02, 05 - amortization of non-productive objects of intangible assets and fixed assets is charged.

The direct costs of cash (50, 52.51) are generally not included in the composition of RHD. An exception may be the accrual of interest on loans and borrowings, and this method of accrual must be prescribed in the accounting policy of the enterprise.

Write-off

All general economic expenses are collected in monetary terms as a debit account turnover. 26. When the period is closed, they are written off to the main, servicing or auxiliary production, they can be included in the value of the goods to be sold, or they are allocated to future expenses, or partially directed at the enterprise's loss. In accounting, this process is reflected in the records:

• Дт 20, 29, 23 Кт 26 - ОХР are included in the prime cost of production of the main, service and auxiliary productions.
• Дт 44, 90/2 Кт 26 - the general economic expenses are written off in the trading enterprises, on a financial result.

Distribution

General economic expenses in most cases are written off analogously to general production expenses, i.e., in proportion to the chosen base. If this type of costs is of a long-term nature, then it is more appropriate to attribute them to future periods. The write-off will occur in certain parts that are attributed to the prime cost. Conditionally variable general economic expenses can be attributed to the financial result or included in the price of the produced goods (in trade enterprises or rendering services). The method of distribution is regulated by internal documents.

1C

At present, the accounting of general production and general economic costs is maintained in the accounting bases and programs of group 1C. Methods for allocating indirect costs are regulated by special settings. When calculating the cost of ODA and OXF, it is necessary to put the check boxes in the "production" tab in front of the approved database. When writing off future expenses, it is necessary to set a time limit and an amount. To include costs in the financial result, fill in the appropriate tab. When the "period-end" function is launched, general production and general economic expenses accumulated on the 25th and 26th registers are automatically debited to the debits of these accounts. This process forms the cost of the finished product.