Organizational expenses a decrease in economic benefits is recognized as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of property owners.

The expenses of the organization, depending on their nature, conditions of implementation and areas of activity, are divided into:

expenses for ordinary activities;

operating expenses;

non-operating expenses.

Expenses that differ from expenses for normal activities are considered other expenses. Other expenses also include extraordinary expenses.

Expenses for ordinary activities

Expenses for ordinary activities are costs associated with the manufacture of products and sales of products, acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work and the provision of services.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is the subject of their main activities, then the expenses are classified as expenses for ordinary activities. And vice versa, if If this is not the main activity of the organization, then they are classified as operating expenses.

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

Expenses for ordinary activities form:

Expenses associated with the acquisition of raw materials, materials, goods and other inventories;

Costs arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale;

Expenses for the sale (resale) of goods;

Expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition;

Selling expenses, administrative expenses, etc.

When generating expenses for ordinary activities, their grouping should be ensured by the following elements:

material costs;

labor costs;

contributions for social needs;

depreciation;

other costs.

For accounting purposes, expenses are recorded by cost items. The list of cost items is established by the organization independently.

Other expenses:

Operating expenses;

Non-operating expenses;

Extraordinary expenses.

Operating expenses are:

Costs associated with the provision of temporary use (temporary possession and use) of the organization’s assets for a fee;

Costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

Expenses associated with participation in the authorized capital of other organizations;

Expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

Interest paid by an organization for providing it with funds (credits, loans) for use;

Expenses associated with payment for services provided by credit institutions;

Deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

Other operating expenses.

Non-operating expenses:

Fines, penalties, penalties for violation of contract terms;

Compensation for losses caused by the organization;

Losses of previous years recognized in the reporting year;

Amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;

Exchange differences; amount of asset depreciation;

Transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment and other similar events;

Other non-operating expenses.

Extraordinary expenses. In their composition expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.) are reflected.

The amount of other expenses is taken into account in the amount of:

Fines, penalties, penalties for violation of contract terms, as well as compensation for losses caused by the organization are accepted in amounts awarded by the court or recognized by the organization.

Accounts receivable for which the statute of limitations has expired and other debts that are unrealistic for collection are included in the organization's expenses in the amount in which the debt was reflected in the organization's accounting.

The amounts of asset depreciation are determined in accordance with the rules established for the revaluation of assets.

Other expenses are subject to credit to the organization's profit and loss account, unless a different procedure is established.

expenses for ordinary activities (such expenses are associated with the manufacture and sale of products, performance of work, provision of services). It is these expenses that form the basis for the calculation of production costs and production costs - other expenses (expenses other than normal activities and extraordinary expenses). Expenses for ordinary activities include expenses associated with the acquisition of raw materials, materials, goods and other inventories, as well as expenses arising directly in the process of processing inventories for the purposes of production, performance of work, provision of services and their sale. Expenses can be classified according to a number of criteria; the most common and used are the classifications “according to economic content and intended purpose.” According to PBU 10/99, when generating expenses for ordinary activities, grouping is ensured by elements and cost items. The economic element of costs is a homogeneous type of cost that cannot be broken down into its component parts. This grouping shows what was spent, regardless of the purpose for which the expenses were incurred. The elements include: material costs (less returnable waste) labor costs deductions for social needs depreciation other costs A costing item is a type of cost separately reflected in the cost price. Grouping by costing items answers the question for what purposes and where the costs were incurred. The organization establishes the list of articles independently. An approximate list of items: raw materials and materials purchased products, semi-finished products and services of a production nature returnable waste (subtracted) fuel for technological purposes energy for technological purposes basic salary of production workers additional salary deductions under the unified social tax and other funds. expenses for the development of new productions losses from defects general production expenses when summing up all of the above, we get the workshop cost of production general economic expenses production cost of production sales expenses total cost In terms of elements of articles, the rules for accounting for production costs should be established by separate regulations and guidelines for accounting, which are currently practically absent. For taxation (tax accounting) purposes, the composition and classification of costs is regulated by Chapter 25 of the Tax Code of the Russian Federation “Income Tax”; this classification almost completely coincides with PBU 10/99.
Accounting and distribution of direct material costs and production waste. As a rule, material costs are distributed between types of products according to the LZK, requirements, material reports, accumulative expense sheets, etc. The grouping of material costs is carried out in the development table, which is filled in at accounting prices. The data from the developed table serves as the basis for recording in accounting registers (statements No. 12,15).

A) expenses for ordinary activities; operating expenses;

B) non-operating expenses; extraordinary expenses;

C) all of the above.

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More on topic 2. Expenses, based on the nature of the conditions for implementation and areas of activity of the enterprise, are divided into::

1. § 4. The principle of stability of the conditions for carrying out investment activities
2. § 3. Legal means of ensuring stability of conditions for carrying out investment activities
3. Section YI Enterprise in the system of market relations Chapter 15. Enterprise in conditions of pure competition
4. §2. Economic content of income, profit and expenses of a foreign trade enterprise.
5. For the ruling circles, which proceeded from the idea of ​​the durable and permanent nature of stabilization, the crisis came as a complete surprise.
6. Corporate income tax. This tax is levied on the result of economic activity. Chapter 25 of the Tax Code states: “Tax is imposed on the positive difference between the income and permitted expenses of organizations of any organizational form. Businesses have the right to choose the cash or accrual method to calculate their tax liability.
7. Select the appropriate concept for the following definition: “A general rule that reflects the objective needs of social development, the purpose of which is to regulate the behavior of people and the direction of their practical activities in relationships with each other and with society, a class, a social group, or the state.”

Accounting for costs of production of products (works, services).

Accounting for material expenses, labor costs, deductions for social events, depreciation of non-current assets, other operating expenses, other operating expenses

Production costs. Classification of expenses by economic elements. Their grouping by economic elements, costing items in planning and accounting. The task of accounting for expenses by element. Concept and nomenclature of cost elements

In accordance with the accounting regulations PBU 10/1999 “Expenses of the organization”, a decrease in economic benefits is recognized as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of contributions by decision of participants (property owners).

Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

The expenses of an enterprise, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

· expenses for ordinary activities - expenses associated with the manufacture of products and their sale, acquisition and sale of goods, works, services. These are expenses that make up the cost of goods, products, works, and services.

· other expenses.

Other expenses include:

1.operating expenses are the costs associated with:

1. - provision of the organization’s assets for temporary use for a fee;

2. - provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

3. - participation in the authorized capitals of other organizations;

4. - sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

5. - interest paid by the organization for providing it with funds (credits, loans) for use;

6. - payment for services provided by credit institutions;

7. - contributions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

8. - other operating expenses.

2. non-operating expenses are:

1. - fines, penalties, penalties for violation of contract terms;

2. - compensation for losses caused by the organization;

3. - losses of previous years recognized in the reporting year;

4. - amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;

5. - exchange rate differences;

6. - the amount of depreciation of assets;

7. - transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

7.8.- other non-operating expenses.

3. h extraordinary expenses – these are expenses that arise as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

The contradictions between accounting and tax accounting regarding the formation of expenses are as follows:

Some expenses in BU are accepted in full, and in NU - in a limited amount. (for example, entertainment expenses, interest on loans);

Some expenses, according to PBU, relate to operating expenses, and according to the Tax Code - to non-operating expenses (payment for bank services, interest on loans);

Some expenses according to PBU are classified as extraordinary, and according to Tax Code - as non-operating (losses from fires, natural disasters);

In accounting and accounting systems there are different rules for calculating certain expenses (depreciation, reserve amounts, etc.).

Thus, there are many contradictions and therefore, since 2002, enterprises have maintained 2 types of accounting: accounting and tax.

Production costs are classified according to the following criteria.

1. By cost location (productions, workshops, areas, etc.) and by the nature of production (main, auxiliary).

Main production associated with the implementation of the process of production of products intended for sale. Auxiliary production are not directly related to the production of main products, but contribute to it.

2. By type of expense costs are grouped by cost element And costing items. The enterprise's costs for production consist of the following elements:

1) material costs (minus the cost of returnable waste);

2) labor costs;

3) contributions for social needs;

4) depreciation of fixed assets;

5) other costs (postal and telegraphic, telephone, travel expenses, etc.)

Grouping by costing items includes:

1) “raw materials and supplies”;

2) “returnable waste” (subtracted);

3) “purchased products, semi-finished products and production services of third-party enterprises and organizations”;

4) “fuel and energy for technological purposes”;

5) “wages of production workers”;

6) “contributions for social needs”;

7) “expenses for preparation and development of production”;

8) “general production expenses”;

9) “general business expenses”;

10) “losses from marriage”;

11) “other production costs”;

12) “commercial expenses”.

The total of the first eleven articles forms production cost products, and the result of all twelve articles is full cost products.

3. According to the method of inclusion in cost price of certain types of products (works, services), costs are divided into straight And indirect.

Direct costs- these are costs attributed to certain types of products, works, services based on primary documents.

Indirect- these are costs that simultaneously relate to all types of products, works, services (for example, costs for lighting, heating, etc.) They are included in the cost of products (works, services) when determining the total amount at the end of the month through distribution.

4. By economic role During the production process, costs are divided into main and invoices.

Main These are the costs directly related to the technological process of production: raw materials and basic materials and other expenses, with the exception of general production and general production and general business expenses.

Invoices expenses arise in connection with the organization, maintenance and management of production. They consist of general production and general business expenses.

5. By composition costs are divided by single-element and complex. Single element are called costs consisting of one element - wages, depreciation, etc. Comprehensive are called costs consisting of several elements, for example, shop and general plant expenses, which include wages of the relevant personnel, depreciation and other single-element expenses.

6. Relative to production volume costs are divided by variables And conditionally constant. TO variables include expenses, the size of which changes in proportion to changes in the volume of production (for example, wages of production workers, etc.) Amount semi-fixed expenses almost does not depend on changes in the volume of production (general business and overhead costs).

7. By frequency of occurrence costs are divided by current And one-time. TO current expenses include expenses that have a frequent frequency, for example, the consumption of raw materials and supplies, and to one-time(one-time) - expenses for the preparation and development of the production of new types of products, etc.

8. By participation in the production process allocate production And commercial cost. TO production include all costs associated with the production of commercial products and forming its production cost. Non-production (commercial) expenses are associated with the sale of products to customers. Commercial and production costs form the full cost of commercial products.

9. By efficiency costs divided by productive And unproductive. Productive the costs of producing products of established quality with rational technology and production organization are considered. Unproductive expenses are a consequence of shortcomings in technology and production organization (losses from downtime, defective products, overtime payments, etc.).

10. Depending on the nature, conditions of implementation and areas of activity organization expenses are divided into:

1) expenses for ordinary activities;

2) other expenses.

In accordance with clause 2 of PBU 10/99, an organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a reduction in the capital of this organization, with the exception of contributions by decision of participants (owners of property) .

In the Tax Code The following classifications of expenses are distinguished:

1. According to article 252 NK RF expenses depending on their nature, conditions of implementation and areas of activity organizations are divided into:

· costs associated with production and sales;

· non-operating expenses.

2. According to paragraph 2 of article 253 of the Tax Code of the Russian Federation expenses linked With production and (or) sales, are divided by economic content to:

· material costs;

· labor costs;

· the amount of accrued depreciation;

· other expenses.

3. According to with Article 318 of the Tax Code of the Russian Federation production and sales expenses incurred during the reporting period to determine the share of expenses associated with production and sales, related to shipped products , are divided into:

· straight (material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, expenses for remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of the single social tax accrued on the specified amounts of expenses for wages, the amount of accrued depreciation on fixed assets used in the production of goods, works, services);

· indirect (all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Article 265 of the Tax Code of the Russian Federation, incurred by the taxpayer during the reporting (tax) period.

4. All expenses for tax purposes can be divided into:

· expenses taken into account for tax purposes in full;

· expenses limited for tax purposes (for example, entertainment expenses, etc.)

Material costs include the cost of materials and various types of raw materials purchased from outside for the purpose of manufacturing products, performing necessary work or providing relevant services.

The purchase price of purchased materials consists of the following expenses:

Contract price;

Extra charges (surcharges);

Commission paid to intermediary organizations;

Commodity exchange services, including brokerage services;

Services of transport and other organizations for delivery and storage;

Cost of containers and packaging materials, including packaging.

From the material costs included in the cost of production, the cost of returnable waste (residues of raw materials, materials, semi-finished products generated during the production process and which have completely or partially lost the consumer properties of the original resources) is subtracted. In current accounting, returnable waste is subject to assessment according to one of two options:

1) at market prices equal to or exceeding the actual cost of their acquisition - when sold externally as a full-fledged material;

2) at a reduced cost of consumables (at the price of possible use) - when released to the main production, if they can be used to produce products with increased costs (reduced output), as well as for other internal needs or sold externally.

To labor costs include:

Remuneration for work actually performed, issued in the form of cash or material assets;

Payment in accordance with current legislation for annual and additional leaves (or their compensation in case of non-use), preferential hours for teenagers, breaks in the work of nursing mothers;

One-time payments in the form of remuneration for length of service as an increase in salary for length of service in a specialty in a given area of ​​the national economy;

Various payments for unworked time, subject to payment in accordance with current legislation: payment for the time an employee is on study leave, severance pay upon dismissal, in case of being sent to advanced training courses outside of work, etc.;

Payments according to regional coefficients, due to the need for regional regulation of workers' compensation (regions of the Far North, waterless and high-mountainous areas);

Payment for forced absences or less than paid work;

The difference in the employee’s salary, paid in connection with his transfer from another organization, with its preservation for a certain period (if provided for by law);

Incentive and/or compensatory payments;

Remuneration for work on a rotational basis in the amount of the tariff rate, salary for the time spent on the road from the collection point or place where the organization is located to the place of work and back according to the shift work schedule;

Wages to employees during their training in the system of advanced training and retraining of personnel with a break from their main job;

Payment to donor employees for days of examination, blood donation and rest provided after each day of blood donation;

Remuneration for students and students of universities, colleges, technical schools, lyceums and schools during the period of their internship in organizations as part of student teams, as well as during their professional orientation;

Payment of labor to workers hired from outside to perform work in accordance with civil contracts within the limits of the amounts provided for in the estimate for their implementation and payment documents;

Amounts accrued and issued or transferred for work performed to persons involved in the organization under special agreements with government organizations

Other payments that form the wage fund, except for labor costs financed from the organization’s net profit and other targeted revenues.

Social contributions include accrual to the wage fund for the implementation of social expenses (payment of old-age pensions, disability, benefits for temporary disability, unemployment, etc.). Their composition contains mandatory deductions in accordance with current legislation according to established standards. The amount of deductions is determined by multiplying the current rate (norm) for the corresponding extra-budgetary fund by the accrued wages included in the cost of products (works, services) under the element “Labor costs”. In this case, those types of payment for which insurance premiums are not charged are subject to exclusion.

Depreciation of fixed assets includes:

The amount of accrued depreciation charges for the complete restoration of the organization’s own fixed assets in accordance with accepted accrual methods defined in the accounting policy;

The amount of accrued depreciation charges for the complete restoration of leased fixed assets operated under long-term lease or leasing terms;

The amount of accrued depreciation charges for the complete restoration of fixed assets provided free of charge to public catering organizations serving the personnel of their organization and employees of other organizations;

The amount of accrued depreciation charges for full recovery from the cost of premises and equipment provided by organizations to medical institutions for the organization of medical stations for the purpose of providing medical services to the workforce and located on the territory of this organization;

The amount of increase in depreciation charges for full restoration based on the results of the revaluation of fixed assets carried out in accordance with current legislation.

The amount of depreciation charges for the complete restoration of intangible assets is taken into account as part of other costs.

Other costs combine all other costs that were not included in the previous cost elements:

Payment of interest on a bank loan received for the acquisition of fixed assets and inventories, before accepting these assets for accounting;

Business travel expenses;

Payment of the cost of work on certification of products confirming their compliance with the necessary consumer qualities;

Various taxes, fees and payments (including payments for compulsory types of insurance);

Rewards for inventions and innovation proposals;

Lifting;

Payment to third parties for fire and security guards;

fees for training and retraining of personnel;

Payment of postal, telegraph and office expenses;

Costs for warranty repairs and maintenance;

Payment for rent in the situation of renting individual objects related to fixed assets or their individual parts;

Contributions to the repair fund created by the organization itself on the basis of the standards for deductions developed by it and the book value of fixed assets;

Amortization of intangible assets;

Other costs included in the cost of production, but not related to those indicated above.

Material costs They occupy the largest share in the cost of production. Therefore, correct accounting and strict control over their implementation ensure the reliability of data on product costs and contribute to its reduction.

Material costs at manufacturing enterprises are reflected in the following items as part of the cost of production:

♦ raw materials and basic materials;

♦ semi-finished products of own production;

♦ returnable waste (subtracted);

♦ auxiliary materials;

♦ fuel and energy for technological purposes.

Accounting is maintained on account 10 “Materials” for the corresponding subaccounts.

Based on the analysis of Part 1 of Article 255 of the Tax Code of the Russian Federation, as well as the list of costs provided for in this article, labor costs can be grouped on the following basis:

According to the form of payment;

For the intended purpose.

According to the form of payment, labor costs are divided into:

1) payments made in cash;

2) payments made in kind;

3) payment in favor of the employee.

Payments made in cash are the main method of remuneration, which are recorded in account 70 “Settlements with employees for wages.” According to Article 131 of the Labor Code of the Russian Federation, wages are paid in cash in the currency of the Russian Federation (in rubles). Also, in accordance with this article, remuneration can be made in non-monetary form (in kind). An independent type of labor costs is the payment by the employer in favor of employees of certain expenses. The most common case is the employer's insurance of its employees, provided for in paragraph 16 of Article 255 of the Tax Code of the Russian Federation.

According to their intended purpose, labor costs can be grouped as follows:

1) any accruals to employees made for various reasons;

2) incentives and bonuses;

3) bonuses and one-time incentive accruals;

4) compensation accruals related to the operating mode;

5) compensation charges related to working conditions;

6) costs associated with maintaining employees.

Specific types of labor costs listed in Article 255 of the Tax Code of the Russian Federation are distributed in accordance with the classification according to their intended purpose.

In accordance with the laws of the Russian Federation on pensions, on employment, on health insurance, on state social insurance, employees of the organization are subject to social insurance and security.

For this purpose, monthly deductions for social needs are made from accrued wages and other equivalent payments at the established rate. The size of the organization's insurance premiums to the Pension Fund. Social Insurance Fund. Compulsory health insurance funds and the State Employment Fund are established annually by Federal Law.

To determine the amount of deductions for social needs and settlements with each social fund, a special calculation is drawn up. The calculated amounts of deductions for social needs are credited to the same accounts to which accrued wages and other payments equivalent to them were allocated, with an increase in the organization's debt to each social fund.

Accounting for deductions for social needs and settlements with social insurance and security authorities is carried out on passive account 69 “Settlements for social insurance and security”. Accounting for settlements with each fund is carried out on the corresponding subaccounts of account 69 on the basis of the accountant's calculations, statements from the current account and payment orders for the transfer of funds to the corresponding funds.

Account 02 “Depreciation of fixed assets” is intended to summarize information on depreciation accumulated during the operation of fixed assets.

The accrued amount of depreciation of fixed assets is reflected in accounting under the credit of account 02 “Depreciation of fixed assets” in correspondence with the accounts of production costs (sales expenses). The lessor organization reflects the accrued amount of depreciation on leased fixed assets as a credit to account 02 “Depreciation of fixed assets” and a debit to account 91 “Other income and expenses” (if rent forms operating income).

Upon disposal (sale, write-off, partial liquidation, transfer free of charge, etc.) of fixed assets, the amount of depreciation accrued on them is written off from account 02 “Depreciation of fixed assets” to the credit of account 01 “Fixed assets” (sub-account “Disposal of fixed assets”). A similar entry is made when writing off the amount of accrued depreciation for missing or completely damaged fixed assets.

Account 05 "Depreciation of intangible assets" is intended to summarize information on depreciation accumulated during the use of the organization's intangible assets (with the exception of objects for which depreciation charges are written off directly to the credit of account 04 "Intangible assets").

The accrued amount of depreciation of intangible assets is reflected in accounting under the credit of account 05 “Amortization of intangible assets” in correspondence with the accounts of production costs (selling expenses).

Upon disposal (sale, write-off, transfer free of charge, etc.) of intangible assets, the amount of depreciation accrued on them is written off from account 05 “Amortization of intangible assets” to the credit of account 04 “Intangible assets”.

The following accounts are intended to account for production costs (performance of work, provision of services):

20 “Main production”;

21 “Semi-finished products of own production”;

23 “Auxiliary production”;

25 “General production expenses”;

26 “General business expenses”;

28 “Defects in production”;

29 “Service industries and farms”;

96 “Reserves for future expenses”;

97 “Future expenses”.

In the general case, the organization’s accounting policies regarding cost accounting should reflect the following points:

1) the method of writing off general business and general production expenses (they can be written off as conditionally fixed expenses directly to the debit of account 90 (method of forming partial cost of production) or included in the cost of production under account 20, 23, 29 (method of forming full cost);

2) the method of distributing indirect costs between cost calculation objects. Indirect expenses (general business expenses, if they are written off to accounts 20, 23, 29, general production expenses) are distributed among the objects of calculation in proportion to the distribution base, which can be used:

Amount of direct materials costs,

Amount of salary expenses

The amount of direct costs of materials and wages,

The sum of all direct expenses.

3) a method of grouping expenses by cost items to generate information for management purposes and cost calculations. For example, the main costing items may be: raw materials and materials; returnable waste (subtracted); purchased products and semi-finished products; fuel and energy for technological purposes; basic and additional wages of production workers; mandatory deductions from wages; costs of maintaining and operating machinery and equipment; general production expenses; general business expenses; losses from marriage; business expenses; other production costs.

All of the above cost accounting accounts (except for account 96) are active in relation to the balance sheet. Expenses are taken into account in the debit of these accounts, and their write-off in credit. At the end of the month, the costs recorded in the collection and distribution accounts (25, 26, 28, 97) are written off to the accounts of the main and auxiliary production, as well as service production and farms.

From the credit of accounts 20 “Main production”, 23 “Auxiliary production” and 29 “Service production and facilities” the actual cost of manufactured products (works, services) is written off. The balance of these accounts characterizes the amount of costs for work in progress.

In small organizations, to account for production costs, as a rule, they use accounts 20 “Main production”, 26 “General business expenses”, 97 “Deferred expenses” or only account 20.

The determining one among cost accounting accounts is calculation account 20 “Main production”. It summarizes information on production costs, the products (works, services) of which determine the content of the organization’s statutory activities.

To account for the availability and movement of semi-finished products in organizations, account 21 “Semi-finished products of own production” is used. Semi-finished products of our own production can be used later in the production of products or sold. The debit of account 21 “Semi-finished products of own production” in correspondence with account 20 “Main production” reflects the costs associated with the production of semi-finished products. From the credit of account 21, semi-finished products are written off depending on the direction of their use, either to the debit of account 20 “Main production” when spent in their own production, or to the debit of account 90 “Sales” when sold to other organizations and individuals.

Accounting for semi-finished products is carried out, as a rule, at production costs (actual, standard or planned) with the addition of commercial expenses upon sale. The costs of transporting semi-finished products of own production between production units within the organization are included in their cost.

In production organizations, payments for semi-finished products between production units allocated to a separate balance sheet are reflected in account 79 “On-farm settlements”. In those organizations where semi-finished products of their own production are not taken into account on account 21, they are reflected as part of work in progress on account 20 “Main production”.

Semi-finished products can be sold externally. If this is done systematically, then account 43 “Finished products” is used, and not account 21 “Semi-finished products of own production”. But if this is an occasional fact, then semi-finished products are written off at their cost to the debit of account 90 from the credit of account 21.

In the journal-order form, accounting for production costs is carried out in journal-order No. 10, which is compiled on the basis of the final data of the cost accounting sheets of workshops (form No. 12), accounting for the costs of service industries and farms (form No. 13), accounting for losses in production (form No. 14), accounting for general business expenses, deferred expenses and commercial expenses (form No. 15), etc.

Journal-order No. 10 reflects all production costs for cost elements from the credit of the corresponding material and settlement accounts, as well as internal turnover in production cost accounts (writing off general production and general business expenses, services and work of auxiliary production). The data from the order journal is used to calculate costs by element and calculate the cost of production.

In the production process, when recording transactions in accounting, some costs can be directly and directly attributed to a specific type of product or cost object. Such costs are called direct. Other costs cannot be directly attributed to a specific product; they are called indirect or indirect.

The division of costs into direct and indirect depends largely on the specific situation. If the organization produces one type of product (product), then all costs can be classified as direct. If the organization produces several types of products, then the consumption of materials is distributed among each type of product. Such distribution can be carried out in proportion to the consumption of material assets according to the standards established per unit of production; established flow coefficient; quantity or weight of manufactured products, etc.

To direct costs, as a rule, include material costs and costs of paying key production personnel. Direct material costs include raw materials and basic materials that become part of the finished product, and their cost is directly and directly transferred to a specific product. Direct labor costs include labor costs that can be directly attributed to a specific type of finished product. This is the wages of workers involved in the production of products.

To indirect expenses include general production overhead costs, which represent a set of various costs associated with production, but which cannot be directly attributed to a specific type of finished product (products). These costs are difficult to track during the manufacture of the product. At the same time, the production cost of a product must, of course, include general production costs. They are included in the cost of production using the cost allocation method (in proportion to the basic wages of production workers, direct costs, etc.).

Overheads arise in connection with the organization and maintenance of the production process and its management and include general production and general business expenses. General production (shop) expenses are associated with maintenance and production management in the organization’s workshops.

The main groups that make up general production costs include:

Auxiliary products and components;

Indirect labor costs (wages of workers not directly involved in the production of one product, but associated with the production process within the organization as a whole: craftsmen, repairmen, auxiliary workers, as well as payment for vacations and overtime);

Other indirect general production expenses (costs of maintaining workshop buildings, maintenance and current repairs of equipment, property insurance, rent, depreciation of equipment, etc.).

The composition and size of general production expenses are determined by estimates for the maintenance and operation of equipment, administrative and business expenses of the workshop. Estimates are prepared for each workshop separately. The purpose of planning expenses and highlighting independent costing items in the actual cost of production is constant monitoring of compliance with estimates.

Planning and accounting of general production expenses are carried out according to the following nomenclature of items:

Depreciation of production equipment and vehicles;

Contributions to the repair fund or costs of repairing production equipment and vehicles;

Equipment operating costs;

Wages and social contributions for workers servicing equipment;

Costs of testing, experiments and research;

Labor protection of workshop workers;

Losses from defects, from downtime due to internal production reasons, etc.

Synthetic accounting of general production expenses is maintained on the active collection and distribution account 25 “General production expenses”.

Based on primary documents confirming the fact and amount of general production expenses incurred, the following entries are made in the accounting accounts:

At the end of the month, the amount of general production expenses recorded in the debit of account 25 “General production expenses” is written off by distributing it to the cost of individual types of products in proportion to the amount of the basic wages of production workers (direct costs of materials, etc.).

5. Accounting for administrative expenses. Accounting for other operating expenses. Other ordinary business expenses. Extraordinary expenses. PBU 10/1999 “Organization expenses”

General expenses(administrative and management costs) are also classified as overhead costs. They are related to the management and maintenance of the organization as a whole. The composition and size of these expenses are determined by the estimate.

Synthetic accounting of general business expenses is carried out on the active collecting and distribution account 26 “General business expenses”, and analytical accounting - on account 26 “General business expenses” according to budget items in a separate statement.

Planning and accounting of general business expenses is carried out according to the following nomenclature of items:

Expenses for business trips of the management staff;

Representation expenses related to the activities of the organization;

Office and postal expenses;

Depreciation of fixed assets for general purposes;

Contributions to the repair fund or costs for current repairs of buildings, structures and equipment for general purposes;

Expenses for the maintenance of buildings, structures and equipment for general purposes;

Costs of testing, experiments, research, maintenance of general economic laboratories;

Expenses for labor protection of the organization's employees;

Training and retraining of personnel;

Mandatory deductions, taxes and fees;

Unproductive general business expenses, etc.

All actual costs are collected and reflected in accounting records

At the end of each month, general business expenses are written off to the credit of account 26. General business expenses are distributed between finished products and work in progress remaining at the end of the reporting month. Then the costs attributable to finished products are distributed among their individual types in proportion to the selected base or write-off method. These expenses can be written off in two ways:

1) inclusion in the production costs of specific types of products through distribution similar to the distribution of overhead costs;

2) writing off general business expenses as semi-fixed ones to the “Sales” account by distributing them between types of products sold.

When general business expenses are written off to account 90 “Sales”, they are distributed by type of products, works or services sold in proportion to sales revenue, production cost of products or other indicator.

The choice of one or another method of writing off general business expenses should be reflected in the accounting policy of the organization. Of course, the second method greatly simplifies the write-off of general business expenses. However, it is applicable provided that all products to which general business expenses relate are sold or the share of these expenses in the cost of production is insignificant.

The actual data, after accounting and distribution of overhead costs, are entered into the summary accounting sheet for the costs of production of products (works, services).

Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 N 33n
"On approval of the Accounting Regulations "Organization's Expenses" PBU 10/99"

In pursuance of the Program for reforming accounting in accordance with international financial reporting standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. Approve the attached Accounting Regulations “Expenses of the organization” PBU 10/99.

MM. Zadornov

Registration N 1790

Position
on accounting "Expenses of the organization" PBU 10/99
(approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 N 33n)

With changes and additions from:

December 30, 1999, March 30, 2001, September 18, November 27, 2006, October 25, November 8, 2010, April 27, 2012, April 6, 2015

I. General provisions

1. These Regulations establish the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

In relation to these Regulations, non-profit organizations (except for state (municipal) institutions) recognize expenses for business and other activities.

2. Expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property).

3. For the purposes of these Regulations, the following assets are not recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (share) capitals of other organizations, acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;

in the order of advance payment of inventories and other valuables, works, services;

in the form of advances, deposits to pay for inventories and other valuables, works, services;

to repay a loan received by the organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The organization’s expenses, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

other expenses.

For the purposes of these Regulations, expenses other than expenses for ordinary activities are considered other expenses.

II. Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is participation in the authorized capital of other organizations, expenses for ordinary activities are considered to be expenses the implementation of which is related to this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are classified as other expenses.

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and other forms or the amount of accounts payable (taking into account the provisions of paragraph 3 of these Regulations).

If payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of payment and accounts payable (in the part not covered by payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines expenses in relation to similar inventories and other valuables, works, services is accepted. or providing for temporary use (temporary possession and use) of similar assets.

6.2. When paying for purchased inventories and other valuables, works, services on the terms of a commercial loan provided in the form of deferred and installment payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of goods (valuables) transferred or to be transferred by the organization. The cost of goods (valuables) transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (valuables).

If it is impossible to determine the value of goods (valuables) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of the products (goods) received by the organization. The cost of products (goods) received by the organization is established based on the price at which similar products (goods) are purchased in comparable circumstances.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The value of the asset to be disposed of is determined based on the price at which, in comparable circumstances, the entity would normally determine the value of similar assets.

6.5. The amount of payment and (or) accounts payable is determined taking into account all discounts (discounts) provided to the organization in accordance with the agreement.

7. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses, etc.).

8. When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

material costs;

labor costs;

contributions for social needs;

depreciation;

other costs.

For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently.

9. For the purpose of generating an organization’s financial result from ordinary activities, the cost of goods, products, works, services sold is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and carryover expenses related to the receipt of income in subsequent reporting periods, taking into account adjustments depending on the characteristics of production, performance of work and provision of services and their sale, as well as the sale (resale) of goods.

At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for costs of production, sale of goods, performance of work and provision of services in the context of elements and articles, calculation of the cost of products (works, services) are established by separate regulations and guidelines for accounting.

III. Other expenses

11. Other expenses are:

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets (taking into account the provisions of paragraph 5 of these Regulations);

costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations);

expenses associated with participation in the authorized capitals of other organizations (taking into account the provisions of paragraph 5 of these Regulations);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

interest paid by an organization for providing it with funds (credits, borrowings) for use;

expenses related to payment for services provided by credit institutions;

contributions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity.

12. fines, penalties, penalties for violation of contract terms;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;

exchange rate differences;

the amount of asset depreciation;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

other expenses.

13. Other expenses are also expenses that arise as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with provision for a fee for temporary use (temporary ownership and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activities), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services provided by credit institutions are determined in a manner similar to that provided for in paragraph 6 of these Regulations.

14.2. Fines, penalties, penalties for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable for which the statute of limitations has expired and other debts that are unrealistic for collection are included in the organization’s expenses in the amount in which the debt was reflected in the organization’s accounting records.

14.4. The amounts of asset depreciation are determined in accordance with the rules established for the revaluation of assets.

15. Other expenses are subject to crediting to the organization’s profit and loss account, unless a different procedure is established by law or accounting rules.

IV. Recognition of expenses

16. Expenses are recognized in accounting if the following conditions are met:

the expense is made in accordance with a specific contract, the requirements of legislative and regulatory acts, and business customs;

the amount of expenditure can be determined;

there is certainty that a particular transaction will result in a reduction in the economic benefits of the entity. There is certainty that a particular transaction will result in a reduction in the entity's economic benefits when the entity has transferred an asset or there is no uncertainty about the transfer of the asset.

If at least one of the above conditions is not met in relation to any expenses incurred by the organization, then receivables are recognized in the organization’s accounting records.

Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, useful life and the methods of depreciation adopted by the organization.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, other or other income and the form of the expense (monetary, in-kind and other).

18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity).

If an organization that has the right to use simplified methods of accounting, including simplified accounting (financial) statements, has adopted a procedure for recognizing revenue from the sale of products and goods not as the rights of ownership, use and disposal of products supplied, goods sold, work performed, services rendered are transferred service, and after receipt of funds and other forms of payment, then expenses are recognized after the debt is repaid.

19. Expenses are recognized in the income statement:

taking into account the relationship between expenses incurred and revenues (correspondence between income and expenses);

by their reasonable distribution between reporting periods, when expenses determine the receipt of income over several reporting periods and when the relationship between income and expenses cannot be clearly defined or is determined indirectly;

21.1. If the financial results report identifies types of income, each of which individually constitutes five or more percent of the organization’s total income for the reporting year, it shows the portion of expenses corresponding to each type.

21.2. Other expenses may not be shown in the income statement in relation to related income when:

the relevant accounting rules provide for or do not prohibit such recognition of expenses;

expenses and related income arising as a result of the same or similar fact of economic activity are not significant for characterizing the financial position of the organization.

22. At least the following information is also subject to disclosure in the financial statements:

expenses for ordinary activities by cost elements;

change in the amount of expenses not related to the calculation of the cost of products, goods, works, services sold in the reporting year;

expenses equal to the amount of deductions in connection with education in accordance with the rules of accounting for reserves (forthcoming expenses, estimated reserves, etc.).

23. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.