Each company performing production activities, faced with the need of additional costs to improve the efficiency of the process.Maintenance of equipment, machinery, premises in a condition suitable for use, - it is a necessity.The larger the scale of the enterprise, the higher the overhead (indirect) costs.For a clear understanding of the cost of this kind need to keep their records separately from the main production.
Accounting
Account 25 "General expenses" are generally conducted at the enterprises of production nature, but in relation to the balance sheet, he is active, for compilation and dissemination of information, closes each calendar month.On the debit reflects all costs, the cost of general-nature.Credit account is calculated to write off the amount of the cost of production.25 account has no balance at the beginning of the period and the end is not reflected in the final balance, account turnover must be equal at the end of each reporting period.Analysis is conducted for each type of expenditure separately.
Expenditures
Depending on regulations approved in the accounting policy of the organization, and in accordance with RAS, each company allocates costs that can not be included in the specific product completely.These costs include a 25 score, summed and distributed by types of manufactured products in proportion to the selected indicators (cost, payroll, expense current assets and so on. D.).ODA industrial structure similar to, but separate accounting and control enable a deeper analysis of the costs and identify problem areas of the main process.25 summarizes by following expenses:
- materials, raw materials, spare parts and consumables.
- Non-current assets of the enterprise.
- Depreciation of equipment and machinery.
- Intangible Assets.
- Compensation of employees working in the workshops of general-purpose.
- Deductions from s / n.
- Costs for repairs of machinery and equipment.
- Content, service, repair of own and rented premises of the economic and industrial character.
- Utility costs.
- Upgrading the operating system.
- production tools, inventory, equipment, IBE.
- Content Protection.
- maintenance of the production process.
- Occupational Safety and Health.
- treatment facilities, environmental protection.
- taxes to the budgets of different levels.
- Other expenses.
reflection of the cost of
25 through debit sums written off all ODA during the month turnover accumulates, and the result shows the total monetary value of the costs.The components of the accounting records of the following plan:
- AT 25 Km 02, 05. Accrued depreciation of intangible assets and operating system.
- AT 25 Km 10, 16. Discarded materials used for general production (ODA) needs.
- AT 25 Km 69, 70. s / n employees ODA accrued, made contributions to the funds.
- AT 25 KT 60, 76 charged to expense the ODA services provided by third parties.
transfer costs to the cost of production
the end of each month shall be spent closing the accounts 25. Total expenses charged to calculated and charged to the main production, t. E. It included in the cost of manufactured products.In the production of multiple SKUs overhead costs are shared between them in proportion to the selected ratio.Drawn up accounting (record) wiring (20 Debit - Credit of 25).The amount of debit turnover shall be equal to the amount written off on the loan, the account balance of 25 is not permitted.When an automated accounting system of the process of closing of accounts 25 and 26 takes place automatically when the function "closing period".At the preparatory stage, amortization of equipment and machinery involved in ODA, VPS, secondary production and the main loop.Further, the program according to the settings writes off costs from 25 accounts.After the procedure, you must check the closure of trial balance and make the analysis accounts for the presence of residues.
