Businesses are created to maximize the amount of profit.For this there are different kinds of economic activities, such as wholesale and retail trade purchase of goods, services, its own production.Depending on the scope of the system of reference is chosen all kinds of records.
production company engaged in production activities in the chosen direction applies the classical system of tax and accounting.Administrative inquiries, diagrams and reports are generated in parallel by generalizing the principle in accordance with the requirements of the owners of the organization.In carrying out production activities, each company creates cost of manufactured products.To sum costs by 20 applies.The presence of auxiliary facilities or extensive system of production halls and administrative buildings in the account requires the use of accounts 23, 26, 29, 25, which brings together all of the costs relating to the cost of the main product.
Accounting
account 20 "Primary production" in accounting for the reflection of all production, general expenses.He is an active, synthetic, balance, account closure comes as the end of the production cycle.Typically, 20 account has no residue.The balance can be reflected the amount of work in progress on a specific date.If an entity in parallel produces several different products, then by taking into account 20 is conducted for each analytical item separately.Credit Account is a complete write-off (production) cost of production.On the debit reflects the sum of all the costs of its release.
Types of production costs
For each reporting period in terms of money generated costs.The score 20 in this case reflects the cost of production.They can be divided into several groups:
- basic and overhead;
- comprehensive and one-component;
- indirect and direct;
- one-time and current;
- fixed, variable, semi-variable.
The total is calculated by adding the cost of accrued costs which are held to account 20 "Primary production".These include:
- Current assets (materials, purchased semi-finished products, raw materials).
- Services Third institutions used for the purposes of the main production cycle.
- Remuneration of workers.
- contributions to the pension, extra-budgetary funds.
- utilities (electricity, water, heating).
- Production costs.
- economic costs.
- Marriage.
- Depreciation of non-current assets.
- costs for modernization and introduction of new technologies.
- Other expenses.
- Implementation costs (commercial).
commercial costs are not included in the production cost of production, as are the costs of implementation.20 may not include the expense of this article, in accordance with the provisions of the accounting policy of the enterprise, it can increase by 44 (this is typical for trading companies).
Indirect costs
accounts on 25, 23 and 26 accounting for any reporting period, costs are going to support, economic and administrative proceedings that are an integral part of the production of a certain type of product.For the effective functioning of all departments of the enterprise must be carried out timely charge pay their employees with the appropriate deductions, update and repair the non-current assets, to ensure the smooth flow of materials and raw materials.
Content management and administrative staff of the enterprise due to the large amounts of costs that should be covered by equity and debt, or the organization (which happens more often) laid in the price of finished products.All of these costs can be generalized to the debit of synthetic active accounts 23, 29, 25, 26. After the close of the reporting period, the monetary value of the turnover on the debit balance is written off at the expense of 20. At the same time costs can be allocated in proportion to the specific index (the amount of materials consumed, s / n,the number of types of products), or transferred to the cost of one of the types of products manufactured entirely.At the beginning of the next reporting period, these accounts do not have to have balance, the amount of work in progress is recognized as the balance at the end of the period in the debit account 20.
Document 20 account
production is an internal process of the enterprise, so the document are based on accounting estimates and reference, the internal regulations of the organization.Vacation tangible assets in any unit is accompanied by a corresponding invoice, the end of the production cycle report is issued, for inclusion in the cost of wages used payroll register.With the accounting calculation (reference) are included in the cost of the following indicators: indirect costs are distributed, the depreciation (the sum of depreciation) of fixed assets and intangible assets, expenses of auxiliary production, future expenses, loss of marriage, recyclable waste (deducted from the cost of production).
Debit accounts 20
debit synthetic account 20 are recognized following the posting.
| Dr accounts | Rm account | Content operation |
| 20 | 10, 15, 11 | written off in the main production materials |
| 20 | 02, 05 | accrued depreciation of operating assets and intangible assets used for primary production |
| 20 | 23, 26, 25, 29 | on OP charged the cost of the auxiliary, made in, ODA, VPS, incorrigible marriage |
| 20 | 70, 69 | credited with s / n employees made deductions from the amount of the corresponding funds |
| 20 | 96 | created a reserve for upgrading OS |
| 20 | 97 | write off a portion (estimated) costDeferred |
turnover for the reporting period is summarized and transferred to the cost of manufactured products.After that comes the closure of 20 bills.
Credit Account 20
20 through loan provides information on the total (production) cost of manufactured products, semi-finished products, the cost of services rendered.During the closing period, it is transferred in accordance with the accounting policy of the enterprise to the accounts 43, 40, 90. Correspondence 20 loan accounts is presented below.
| Dr accounts | Rm account | Content operation |
| 10, 15 | 20 | Return materials from production |
| 40, 43, 45, 90 | 20 | capitalized released finished products |
| 94 | 20 | found to be missing as a result of inventory of unfinished production |
Automated accounting
of the leading accounting and tax accounting in the specialized program, greatly simplifies the process of reporting,interim analysis activities and may at any stage to assess the movement of assets.Most often, there are different versions of the program "1C", which is equipped with standardized documents and set up for the effective application under the existing legislation of the Russian Federation.Also, some versions of the program allow to maintain parallel accounting and tax management accounting, to form a number of non-standard reports for full disclosure.
score of 20 in the "1C" is formed on the basis of standard documents held.At the stage of preparation for the record keeping required adjustment program in accordance with the entity's accounting policies and the applicable tax systems.Individually configurable analytical accounting and the ability to close the accounts.Calculation accounts should be closed in sequence, complex distributed in proportion to the costs specified in the terms of the program.In the first place at the close of the period of amortization OS employed in all production and administrative units, then the costs are transferred to the cost of the account 23, 26, 20, 25. The account shall be closed only if the proper completion of all pre-register, and the optimum program.
