• the cost is calculated by item groups
• cost costs are distributed in proportion to the planned cost

Therefore, before making calculations, you need to determine a list of product groups and set planned prices for manufactured products.

The calculation itself is performed by the “Month Closing” processing.

Setting up cost calculation in 1C

There can be any number of nomenclature groups (Fig. 1). You can create a product group not only for each type of product, but also for each unit of product (Directories - Income and expenses - Product groups).

Planned prices are set in the 1C document “Setting item prices” (Warehouse – Prices – setting prices).

There is another important feature - in the 1C 8.3 program, not only the cost of production is calculated, but also the cost of materials. What does it mean? The cost of components can be increased by the amount of additional costs (Fig. 3).

For example, if the invoice indicates the price of a material equal to 10 rubles, the same item can be written off for production at a much higher price (costs of delivery, insurance, customs clearance, etc. will be taken into account).

Figure 4 shows transactions for which the cost of timber and lumber in the warehouse increased by 1111.11 and 388.89 rubles, respectively.

In month-end closing processing in 1C Accounting 8.3, there is a special item for calculating the cost of materials - “Adjustment of item cost”, this operation is performed before calculating the cost of products.

Cost check

What else needs to be done before calculating the cost?

• Check accounting policy
• Check accounting settings

In the accounting policy, look at the sections “Income Tax”, “Inventories” and “Costs” (Fig. 4).

Here it is important to correctly set the methods for distributing direct and indirect costs, as well as set the flags for the release of production products and services.

In the “Accounting Parameters” section, check the “Production” and “Inventories” items (Fig. 5).

The price type must be selected to be the one for which the planned prices are set in the “Setting item prices” document.

Registration of production operations

What documents reflect the release of products and services:

• "Production report for the shift"
• "Provision of production services"

Both documents are located in the “Production” section (Fig. 6). Sales of services can also be reflected in the document “Sales (acts, invoices)” from the “Sales” section, but the cost of services is not calculated using this document.

Figure 7 shows the release document. It indicates what was released, when, where, in what quantity, as well as accounting accounts, accounts and cost analytics (item group, cost item).

In addition, you can indicate direct costs in the document (the “Materials” tab), which is filled out either manually or automatically according to specification data (if a specification directory is maintained).

It is important to maintain consistency between the analytics of manufactured products and costs. For example, if products are manufactured according to the “Chairs” product group, then the costs should be assigned to this product group. You can check it using the balance sheet for account 20 (Fig. 8).

And one more note - product groups for manufacturing services should not be used for production.

Indirect costs when calculating costs

To account for indirect costs, the following documents are used:

• Request-invoice
• Payroll
• Receipts (acts, invoices)
• Depreciation calculation (regular operation)
• Expense reports

An analysis of indirect costs is also carried out on the balance sheet of accounts 25 and 26 (Fig. 9).

Closing a month in 1C 8.3 to calculate costs

So, all settings have been checked, release documents have been completed, and costs have been reflected. You can start calculating the cost. Call the “Month Closing” processing (Fig. 10).

As you can see, the program itself suggests the sequence of actions. Each operation from the list can be checked and re-performed manually. When performing each item, the program analyzes the correctness of the input, reports errors and provides recommendations for eliminating them (Fig. 11).

This error indicates that some documents were reposted retroactively. As a result, postings of documents entered later than this date and using data from the corrected document could become out of date. To correct the error, just follow the “Repost documents for the month” item.

When all errors have been corrected and month closure has been successfully completed, you can generate a cost calculation certificate (Fig. 12). This help, like other useful reports, can be called up from the “Helps and calculations” section (Fig. 10).

At this point, the cost calculation process can be considered complete.

Based on materials from: programmist1s.ru

In this article we will look at calculating product costs in 1C using Accounting 8.3 as an example. Depending on what the company does, it may be interested in calculating the cost of goods or services. In the general case, we will call both “products”, and the cost will show the amount of the company’s costs for production, no matter what exactly is meant by this - the production of goods or the provision of services.

In our calculation, expenses incurred are traditionally divided into direct and indirect. The former usually include the cost of raw materials or some work related directly to the products being manufactured, as well as the salaries of employees directly involved in the production process (in production accounting they are reflected in account 20).

Costs related to the entire production site, but not allocated to any specific product group of manufactured products (for example, the cost of depreciation of a workshop building), are allocated to all products produced in the workshop. Such expenses are displayed on account 25. And here, as part of the accounting policy settings, you can specify different options for such a division, for example, in proportion to the planned cost of production, or the number of units, or apply some other algorithms.

General business expenses are reflected in accounting on account 26 and further, depending on the settings already mentioned, they can be allocated to the cost of production similarly to general production expenses, and can also be written off using the direct costing method by posting 90.08-26, without being reflected in the cost of production. Very often this method is chosen in the settings.

In tax accounting, direct expenses are reflected in the cost of finished goods and are written off as they are sold, while indirect expenses in tax accounting are written off immediately, at the time of occurrence.

Consider the following example:

The sewing shop produces two types of products. Skirts and sundresses. The nomenclature groups will be the same.

Skirt specification:

• Fabric 1 m x 500 rub. = 500 rub.
• Lace 3 m x 100 rub. = 300 rub.
• The planned cost of one skirt is 1000 rubles.
• 150 units were produced per month.

Specification for sundress:

• Fabric 2 m x 500 rub. = 1000 rub.
• Lace 5 m x 100 rub. = 500 rub.
• Buttons 10 pcs x 20 rub. = 200 rub.
• The planned cost of the sundress is 2000 rubles.
• 100 pieces were produced per month.

In 1C, we will write off the price of raw materials/material according to the specification to account 20.

Additionally, threads were supplied to the sewing workshop, which were used for both types of products. We will write them off to account 25, and in the settings we will set that the threads are distributed according to the cost of production at the planned cost.

In addition, depreciation has been accrued on the workshop building, which is also subject to distribution. To show the capabilities of the program, we will establish a method for distributing depreciation of a building by the number of manufactured products.

In tax accounting, we will show the cost of materials and depreciation as direct expenses.

Settings in 1C for calculation

Setting up the cost calculation begins with the accounting policy, where accounting conditions will be set, and Taxes and reports, where tax features are noted.

Menu path: Main-Settings-Accounting policies/Taxes and reports

The section that affects accounting is shown below. We will write off materials at average prices, and general business expenses using the direct costing method.

In order for the program to determine which costs for NU are direct, they must be directly specified in the appropriate setting. Other expenses, if they are not non-operating, will be considered indirect. Let's ask that are direct for NU purposes, regardless of the accounting account.

You may also need to look at the section Directories and check or fill out item groups and cost items.

Their completion depends on the accounting features of each enterprise; it is difficult to give uniform advice in this case. For 1C to work correctly, it is necessary to enter at least one nomenclature group, sometimes it is called that - Main nomenclature group.

If necessary, you can make different details. For example, an atelier sews products to order and does cutting. Then you can make two groups - Sewing products and providing services. And you can expand this list and, for example, in the nomenclature of sewing products, provide additional detail depending on the type of product. The situation with costs is approximately the same - the degree of their detail may be different.

To display product releases, go to the section Production. We need a document Production report for the shift. If they provided services, they would use them here

Filling out the tab Products.

Then tab The example uses specifications, so you can use the button Fill to enter the quantity automatically. You can also fill out the list of materials manually.

In the directory of the created item there is a button

We write off the threads with a document

When performing this processing, depreciation was accrued on fixed assets.

It is also possible to correct the cost of an item. For example, if there were several receipts at different prices, and the write-off should occur at the average, then when this operation is performed, the average price of the item item will be calculated, then the amounts written off to production will be adjusted.

The main calculation of cost occurs when closing cost accounts. You can view certificates and calculations for transactions.

We examined the basic capabilities of the 1C Accounting program for accounting for production costs. It should be noted that the 1C Accounting configuration is intended for small and medium-sized enterprises with simple production accounting. If complex production is planned, many reprocessing processes, counter-production, etc., then it is recommended to consider 1C configurations such as ERP or KA.

In this article we will look at the full cycle of cost calculation in 1C 8.3 Accounting: from program settings to month-end closing and cost distribution.

Nomenclature groups

The 1C Accounting 3.0 program calculates costs according to. You can create them yourself, including any item items you like.

Nomenclature groups are located in the “Directories” section.

Planned prices

Due to the fact that the 1C program distributes the cost of production costs in proportion to the planned cost, it also needs to be specified.

This can be reflected using . This document is located in the "Warehouse" section. Please note that when filling out this document in the header, you must select a separate price type from the others. You can create it yourself and specify any name. For our example, the name will be “Planned”.

Additional expenses

Please note that 1C calculates not only the cost of finished products, but also the cost of materials.

Suppose we bought a cubic meter of boards 20x100x6000 for 6,000 rubles. In total, we received 83 boards, costing 72.29 rubles. But we also paid 1,000 for delivery (besides delivery, there may be other costs). As a result, it turns out that the cost of a cubic meter will increase to 7,000, and one board will cost 84.34 rubles.

All this can be reflected in the program with the additional receipt document. Expenses (section “Purchases”).

In our example, we allocated additional costs only to boards, but you can indicate several different products on the document tab of the same name. In this case, the specified amount of additional expense will be distributed across all goods. Distribution will be made either “By quantity” or “By amount” (indicated on the “Main” tab of this document).

Every month, the “Month Closing” processing performs the “Adjustment of Item Cost” operation, which calculates the cost of materials before calculating the cost of production.

Accounting policy

Accounting parameters

Previously, we created a pricing document. You had to create the price type yourself by specifying a custom name. Now we must indicate that the created price type is planned.

Go to, which are also located in the “Main” section. Next, in the window that opens, follow the hyperlink “Type of planned prices”.

Select exactly the one you used when setting planned prices earlier.

Documents to reflect production operations

The release of products and services is carried out by the documents shown in the figure below. There the cost of finished products is calculated.

If you use specifications, the “Materials” tab will be filled in automatically based on this data. Be careful when filling out invoices, item groups and other analytics.

Please note that the same item group should not be involved in both product and service release documents at the same time.

Indirect costs

Indirect costs are reflected at the costs that you indicated in your accounting policies. Labor costs are taken into account in the “Payroll” document. Household inventory can be documented with the document “Receipt (acts, invoices).” reflected in advance reports, etc.

Such expenses are included in accounts 26 and 27. As shown in the figure below, we purchased 10 rubber gloves and classified them as a general business expense (account in the tabular section).

Closing the month

Processing for closing the month is located in the “Operations” section.

This processing not only adjusts the cost of the item, but also calculates the share of write-off of indirect costs. These points are shown in the figure below.

How to view the cost of goods in 1C

In addition, this processing allows you to generate a calculation certificate based on the results of the work done. It is called by the button of the same name.

The “Help-Calculation” report itself looks similar to what is shown in the figure below. As an example, we took an already closed month on the 1C: Accounting 3.0 demo database. As you can see, all this data is reflected in the context of item groups, the settings of which we discussed above.

Product cost analysis is extremely important. It allows you to identify trends in changes in this indicator, the implementation of the plan at its level, determine the influence of various factors on its growth and, on this basis, evaluate the organization’s work and establish reserves for reducing production costs. In this article, Ph.D., Art. Lecturer at the Department of Accounting, Analysis and Audit, Faculty of Economics, Moscow State University. M.V. Lomonosov, accounting expert consultant V.Yu. Savin (Infotex LLC) is considering the capabilities of the 1C: Accounting 8 program for calculating the cost of finished products.

Calculation of the cost of finished products is performed automatically by the program at the time the document is posted . The list of regulatory documents of the system is available through the menu Operation - Routine operations.

When using processing Closing the month creating and editing a document Regular operation: Closing accounts 20, 23, 25, 26 made through the point , the third group of regulatory operations (Fig. 1).

Rice. 1

Let's look at the program settings that affect cost calculations. First of all, these are established Accounting Parameter Settings And Accounting policy.

Accounting parameters can be set through the menu Enterprise - Setting up accounting parameters. On the bookmark Production the type of planned prices is set, which will then be automatically used by documents reflecting production output. The type of prices will determine the cost of products produced during the month.

At the end of the month, routine operation Closing accounts 20, 23, 25, 26 will determine the actual cost of manufactured products and adjust the cost of finished products that were produced during the month at the planned cost.

Let's look at the parameters Accounting policies of organizations* affecting cost calculation (menu Enterprise - Accounting policies - Accounting policies of the organization).

Note:
* In “1C: Accounting 8” you can keep records of the activities of several organizations and individual entrepreneurs in one information base. In this case, general directories of counterparties, employees and items are used, and reporting is generated separately.

To go to settings that affect product costing, select the tab Production.

The settings for closing cost accounts on the tab include, in particular, the setting Inclusion of general business expenses in the cost of sales. products. If checkbox Using the direct costing method charged, then all costs from account 26 will be written off to account 90.08.1 “Administrative expenses for activities with the main taxation system.”

Let's also consider the setting Establish methods for distributing general production and general business expenses. Clicking this button opens the information register Methods for distributing general production and general business expenses. The rules for closing account 25 and account 26 are entered in the register if the direct costing method is not used (for example, setting the closure of account 25 to account 20 in proportion to the wage fund for workers in the main production).

It is important to note that the program provides only one way to distribute costs accumulated by product group among product items of finished products released per month. The amount of costs accumulated for a product group is distributed among individual product items in proportion to the planned cost of their production.

Example

The planned cost per unit of production is recorded in a document Setting item prices(menu Enterprise - Products - Setting item prices).

To reflect a business transaction for the production of products, a document is used Shift production report(menu Production - Shift Production Report).

When filling out the document Shift production report the program automatically determines the current planned price established by the document Setting item prices, and enters it in the column Price (planned).

When holding a document Shift production report generates entries that reflect the production of finished products at planned cost in accounting. As a result of the document Shift production report dated June 12, 2012, account 43 “Finished products” in the planned estimate (1,000 rubles) reflected the production of 100 pieces of finished products “White Delight Chair” (amount - 100,000 rubles).

At the same time, from account 20.01 “Main production” the costs taken into account according to the cost analytics of the “product group “Vostorg Chairs”” were written off.

One product group (in our example, “Vostorg Armchairs”) can correspond to several types of finished products (“Vostorg Armchair white,” “Vostorg Armchair red,” “Vostorg Armchair black”).

In the context of the item group “Vostorg Armchairs”, in the debit of account 20 (Fig. 2), actual costs related to the production of three types of finished products are accumulated during the month: “Vostorg Armchair white”, “Vostorg Armchair red” and "Chair "Delight" black."

Rice. 2

At the end of the month, it is necessary to calculate the actual cost of manufactured products for the product group “Vostorg Armchairs” and adjust the postings for the production of products, which during the month were formed at the planned cost.

Regular operation Closing accounts 20, 23, 25, 26 this problem is solved in the following way (in the given algorithm we will pay special attention to the formation of the cost of manufactured products “Chair “Delight” white”).

Document Regular operation: Closing accounts 20, 23, 25, 26 performs three groups of operations related to closing cost accounts and calculating the cost of manufactured products:

Write-off of general business expenses using the “direct costing” method to the financial result account - without distribution;

Distribution of overhead costs between item groups of the main production (the distribution base is set in the settings Accounting policy of the organization);

Distribution of the amount of actual costs (minus the balance of work in progress), taken into account in the context of specific divisions and product groups, between finished products released during the month - the distribution base is the planned cost (Fig. 3).

Rice. 3

As mentioned, closing account 26 “General business expenses” to account 90.08.1 “Administrative expenses for activities with the main tax system” is carried out in our example using the “direct costing” method. All expenses of the directorate, accounting department, etc. (depreciation of equipment, advertising expenses, other expenses, etc.) from account 26 “General business expenses” are written off to the financial result account 90.08.1.

To decipher information about writing off expenses from account 26, you can use a specialized report Help-calculation “Write-off of indirect expenses”(menu Reports - Help calculations, (Fig. 4)

Rice. 4

All costs from account 25 “General production expenses” are written off to the cost account of the main production - Account 20. In this case, the amount of costs accumulated for each division on account 25 “General production expenses” is automatically distributed between item groups produced by the corresponding division from account 20 "Primary production".

The amount of costs on account 25 “General production expenses” for distribution to the division “Wooden furniture production workshop” is 30,063.58 rubles. (Fig. 5)

Rice. 5

The distribution base between item groups of account 20.01 “Main production” is stored in the register Methods for distributing general production and general business expenses. In our example, for all divisions of account 25 “General production expenses”, a single distribution base is established - according to the wage fund.

To decipher information about writing off costs from account 25 “General production expenses”, you can use a specialized report Help-calculation “Distribution of indirect costs”(menu Reports - Help calculations, rice. 6).

Rice. 6

Within the nomenclature group “Vostorg Armchairs”, two nomenclature items were issued during the month: “White ‘Vostorg’ Armchair” and “Red ‘Vostorg’ Armchair.”

The amount of actual expenses for the item group “Vostorg Armchairs” can be obtained using a standard report Account balance sheet as the balance at the beginning of the month plus the debit turnover for the month. The amount of costs for the “Delight” chairs amounted to 482,405.37 rubles.

To distribute the amount of costs across the product group “Vostorg Armchairs”, the program uses as the distribution base the planned cost of products released during the month that belong to this product group.

This distribution stage can be checked using a specialized report Certificate-calculation “Cost of manufactured products and rendered production services”(menu Reports - Help calculations, rice. 7).

Rice. 7

To obtain a printed calculation of the cost of manufactured products, you can use a specialized report Help-calculation “Calculation of the cost of products and services”(menu Reports - Help calculations).

The report provides detailed information on the costs that formed the actual cost of products produced during the month. In this case, information on the amounts of direct and indirect costs is presented in the report in separate groups of lines. At the end of the table, information is displayed about the balance of costs in work in progress at the beginning and at the end of the selected month.