For more information on how to take into account income and expenses when selling services (work), see How to record the implementation of works (services) in accounting .

This procedure follows from the Instructions for the chart of accounts.

In all cases, calculate the cost of services (work) based on the actual costs of their provision (performance), which are collected in the debit of account 23 (Instructions for the chart of accounts). At the same time, use the cost accounting and costing method , which is enshrined in the accounting policy for accounting purposes.

If auxiliary production simultaneously provided services (performed work) to several divisions of the organization (for example, the boiler room of the organization heats production workshops and premises occupied by management structures (accounting, director, etc.)), their cost must be distributed. This is necessary to know what cost of auxiliary production services will increase the costs of the corresponding division of the organization. That is, what amount will be debited to accounts 20, 25, 26, 29. Develop the procedure for distributing the costs of auxiliary production yourself. For example, expenses can be distributed:

• in proportion to the area of ​​premises occupied by the relevant divisions of the organization served by auxiliary production;

• in proportion to the salary of employees working in the relevant divisions of the organization, served by auxiliary production, etc.

Selected optionsecure (Clause 7 PBU 1/2008).

Auxiliary production can produce spare parts, production and household equipment, etc. In this case, take this property into account as part of the materials (clause 2 of PBU 5/01). Determine their cost based on the actual costs associated with their production (manufacturing), which are collected in the debit of account 23 (clause 64 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, clause 7 PBU 5/01, Instructions for the chart of accounts). Manufactured spare parts, equipment and other materials should be taken into account:

• account 10 “Materials” – if the organization reflects the receipt of materials at actual cost;

• Account 15 “Procurement and acquisition of materials” – if the organization takes into account the receipt of materials at accounting prices.

Moreover, the possibility of using account 10 (15) in this casesecure in accounting policies for accounting purposes . This must be done, since the Instructions for the chart of accounts provide for another option for accounting for property manufactured in-house: on account 43 “Finished products”. Make entries on account 10 (15, 43) on the basis of the invoice request in form No. M-11, which you prepare when transferring materials to the warehouse (clause 57 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Reflect the receipt of materials (spare parts, inventory, etc.) manufactured by auxiliary production by posting:

Debit 10 (15, 43...) Credit 23
– materials (spare parts, inventory, etc.) manufactured by auxiliary production facilities have arrived at the warehouse.

For more information on how to account for the receipt of materials using accounts 10 or 15, seeHow to record receipt of materials in accounting .

The balance at the end of the month for account 23 will show cost of work in progress (Instructions for the chart of accounts). This situation may arise when work or services are not completed at the end of the month (for example, repairs of production equipment are not completed) (clause 64 of the Regulations on Accounting and Reporting).

BASIC

The procedure for taking into account the costs of auxiliary production when calculating income tax depends on who is the consumer of the services of this service.

If auxiliary production ensures the operation of the main production, service industries and farms and (or) management divisions, then the costs associated with its activities should be taken into account when calculating income tax in the general manner.

If the organization uses the accrual method, indirect costs , related to the activities of auxiliary production, write off the full amount in the period to which they relate (according to the rules of Article 272 of the Tax Code of the Russian Federation).

simplified tax system

If an organization pays a single tax on income, the expenses of auxiliary production do not reduce the tax base. Such organizations do not take into account any expenses (clause 1 of Article 346.18 of the Tax Code of the Russian Federation). Moreover, if the organization’s auxiliary production facilities provide services (perform work) to other organizations and citizens, when calculating the single tax there will be only income from their sale is taken into account (clause 1 of article 346.15, article 249 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, the costs of auxiliary production consider in order , provided for in Article 346.17 of the Tax Code of the Russian Federation. In this case, expenses must be included in the list of expenses that can be taken into account when calculating the single tax (clause 1 of Article 346.16 of the Tax Code of the Russian Federation). For example, if an auxiliary division of an organization repairs a fixed asset, then include the cost of spare parts in the tax base as they are replaced and paid to the supplier (subclause 3, clause 1, article 346.16, clause 2, article 346.17, clause 2, article 346.16, p. 1 Article 252 of the Tax Code of the Russian Federation), and employees’ salaries - as employees are paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Apply this procedure if auxiliary productions provide services (perform work) to other organizations and citizens (Article 346.17 of the Tax Code of the Russian Federation).

Use a special procedure for accounting for costs when calculating the single tax if auxiliary production is carried outrepair, reconstruction, modernization, completion (retrofitting) And liquidation fixed assets.

If in the municipality in which the organization is registered, some types of services are transferred to the payment of UTII, determine whether the sale of services provided by auxiliary production to other organizations and citizens falls under this special tax regime (subclauses 6 and 7 of clause 2 of article 346.26 Tax Code of the Russian Federation).

If the provision of services by auxiliary production to other organizations and citizens falls under UTII, do not tax income from such activities with a single tax under simplification (clause 4 of Article 346.12 of the Tax Code of the Russian Federation). As an object of taxation when calculating UTII take into account imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Besides, organize separate accounting of property, liabilities and business transactions in relation to the activities of an organization subject to UTII and the activities of an organization on a simplified basis (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

Situation: Is it possible for a simplified organization to use UTII when providing services by auxiliary production to other organizations and citizens?

UTII can be paid when services are provided by auxiliary production to other organizations and citizens, depending on the type of these services. Yes, it falls under UTII repair, maintenance and washing activities of vehicles . This is stated in paragraph 9 of Article 346.27 of the Tax Code of the Russian Federation.

In addition, it matters whether the provision of services by auxiliary production to other organizations and citizens constitutes a business activity. As is known, entrepreneurial activity is an independent activity aimed at systematically generating profit, which the organization engages in at its own risk (Clause 1, Article 2 of the Civil Code of the Russian Federation). This means that if an organization systematically receives income from auxiliary production services provided to other organizations and citizens, then it is engaged in entrepreneurial activity. If the organization received a one-time income from this operation, then it has nothing to do with entrepreneurial activity. This means that you don’t need to pay UTII on it.

These conclusions are confirmed by letters of the Ministry of Finance of Russia dated May 10, 2007 No. 03-11-04/3/153, dated March 15, 2006 No. 03-11-04/3/135, dated February 15, 2005 No. 03-06 -05-04/31 and dated March 11, 2005 No. 03-06-05-04/55.

UTII

The object of UTII taxation is imputed income for a specific type of activity of the organization (clauses 1 and 2 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the costs of auxiliary production do not affect the determination of the tax base for UTII.

An organization can transfer the activities of auxiliary productions to pay UTII if the following conditions are met:

• at the place of provision of services (performance of work) of auxiliary production possibility of paying UTII is provided ;

• the organization complies criteria for applying UTII ;

• organization registered as a UTII payer .

If the provision of services by auxiliary production is transferred to imputation and the organization simultaneously applies UTII for another type of activity, two taxes must be calculated - UTII for the main activity of the organization and UTII for the provision of such services. This is due to the fact that UTII for each type of activity is determined separately (clause 2 of Article 346.29 of the Tax Code of the Russian Federation).

If the provision of services by auxiliary production does not fall under UTII, calculate taxes on the specified operation according to or taxation system.

OSNO and UTII

If an organization applies a general tax system and pays UTII, for the costs of auxiliary production, services (work) of which were used in activities on UTII and activities on the general taxation system, it is necessary to organize separate accounting for income tax And VAT(clause 9 of article 274, clause 7 of article 346.26 and clauses 4, 4.1 of article 170 of the Tax Code of the Russian Federation).

The costs of auxiliary production, which relate to activities on the general taxation system, will be . Do not take into account the costs of auxiliary production spent in activities on UTII when taxing (clause 1 of Article 346.29 of the Tax Code of the Russian Federation).

The procedure for accounting for input VAT on the costs of auxiliary production also depends on the activity in which the services (work) of such production are consumed. If services (works) are used in activities on the general taxation system, VAT can be deducted when compliance with the general conditions established by Article 171 of the Tax Code of the Russian Federation. If they were used in activities on UTII, then VAT must be taken into account in their cost (clause 4, 4.1 of Article 170 of the Tax Code of the Russian Federation).

On the application of VAT deductions for auxiliary production costs, the purposes of which are initially unknown, seeHow to deduct input VAT when separately accounting for taxable and non-taxable transactions .

As a rule, it is always possible to determine what type of activity the services (work) of auxiliary productions belong to. However, situations are possible when services (work) relate simultaneously to two types of activities. In this case, distribute the costs of auxiliary production in proportion to income (clause 9 of Article 274 of the Tax Code of the Russian Federation).

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Write-off of auxiliary production costs for main production

Accounting

In accordance with the current Chart of Accounts and instructions for its application, accounting for auxiliary production is carried out on account 23 “Auxiliary production”. This account is intended to summarize information about the costs of production that are auxiliary (auxiliary) for the main production of the organization.

In accounting, the costs of auxiliary production are included in the cost of goods, works and services sold as expenses for ordinary activities (clause 4 of PBU 10/99).

Tax accounting

The write-off of auxiliary production expenses is reflected in the document “Production Report for the Shift”. If the organization maintains accounting records for auxiliary production at actual cost, then during the month the organization cannot control the amount of costs of auxiliary production and their deviations from the plan. If the expenses collected on account 23 “Auxiliary production” of this document are closed on account 20.01 “Main production” at planned cost, then within a month the organization can keep operational records of the costs of auxiliary production.

At the end of the month (when performing “Month Closing” processing), deviations of the planned cost from the actual cost are identified, which are attributed to the costs of the main production (by department).

Write-off of auxiliary production costs as general business expenses

Auxiliary production includes: transport facilities, servicing production, repair shops, packaging shops, workshops for the production of tools, dies, spare parts, etc.

Accounting

In accordance with the current Chart of Accounts and instructions for its application, accounting for auxiliary production is carried out on account 23 “Auxiliary production”. This account is intended to summarize information about the costs of production that are auxiliary (auxiliary) for the main production of the organization.

The debit of account 23 “Auxiliary production” reflects direct expenses related directly to the production of products, performance of work and provision of services; indirect costs associated with the management and maintenance of auxiliary production, as well as losses from defects.

The credit of account 23 “Auxiliary production” reflects the amounts of the actual cost of products completed by production, work performed and services rendered.

On credit, account 23 “Auxiliary production” is closed to the debit of the accounts:

• 20 “Main production” – when releasing products (works, services) to the main production;
• 26 “General business expenses” – when releasing products (works, services) to administrative departments, etc.

The balance of account 23 “Auxiliary production” at the end of the month shows the cost of work in progress.

Analytical accounting for account 23 “Auxiliary production” is carried out by type of production.

In accounting, the costs of auxiliary production are included in the cost of goods, works and services sold as expenses for ordinary activities (clause 4 of PBU 10/99).

Tax accounting

In tax accounting, the costs of auxiliary production are divided into direct and indirect. Direct costs are included in the cost of finished products, and indirect costs are written off in the current period. In this case, the taxpayer independently determines the list of direct costs associated with the production of products (performance of work, provision of services) (clause 1 of Article 318 of the Tax Code of the Russian Federation).

The method of accounting for auxiliary production chosen by the organization should be reflected in the accounting policy for accounting and tax accounting.

In the program “1C: Accounting 8” The write-off of auxiliary production costs is reflected in the document “Production Report for the Shift”. If the expenses collected on account 23 “Auxiliary production” of this document are closed on account 26 “General business expenses” at the planned cost, then during the month the organization can keep operational records of the costs of auxiliary production.

At the end of the month (when performing “Month Closing” processing), deviations of the planned cost from the actual cost are identified, which are attributed to general business expenses

Ulyanovsk State Technical University

Institute of Aviation Technology and Management

Department of Economics, Management and Informatics

Gorbunova Elena Ivanovna

ACCOUNTING FOR THE COSTS OF AUXILIARY PRODUCTIONS

(COURSE WORK )

Specialty: 08010965 “Accounting, analysis and audit”

Discipline: Financial Accounting

Group: ABAe-21

Head: I.G. Nuretdinov

Date of completion of the course work: “______” _________ 20___

Manager's rating: ____ (____________) ______________________

"______" _________ 20___

INTRODUCTION

In the context of the transition to a market economy, the cost of production is the most important indicator of the production and economic activities of organizations. The calculation of this indicator is necessary to determine the profitability of production and individual types of products; assessing the implementation of the plan for this indicator and its dynamics; implementation of internal production cost accounting; identifying reserves for reducing production costs; determining prices for products; national income calculations across the country; calculating the economic efficiency of introducing new equipment, technology, organizational and technical measures; justifying the decision to produce new types of products and discontinue obsolete ones. In domestic practice, accounting for production costs and calculating production costs are an integral part of the overall unified accounting system. If earlier special attention was paid to cost accounting only at large enterprises, now in a market economy, due to increased competition and the complication of production processes, this area of ​​accounting is becoming increasingly relevant for small and medium-sized enterprises and organizations. Solving such problems as: information support for the decision-making process is becoming increasingly important for the enterprise; providing a basis for pricing; monitoring the economic efficiency of the enterprise; obtaining data on performance results; calculation of valuation for balance sheet items and others.

The relevance of the topic of this course work is determined primarily by the objectively significant role of studying the formation of costs of auxiliary industries by type of income in production in a modern socially oriented market economy, the transition to which is the main vector of the radical reform unfolding in Russia. That is why the formation of costs of auxiliary production is a strategic task of reform economic policy. Product cost is one of the most important economic indicators characterizing the costs of an enterprise associated with the production and sale of its products. Reducing production costs is a source of increased profitability of enterprises, national wealth and well-being of the country.

The main purpose of writing a course work is to study the formation of costs of auxiliary production by types of their expenses.

The object of the study is the limited liability company industrial and commercial company Oberhoff LLC.

CHAPTER 1. THEORETICAL BASIS OF ACCOUNTING FOR PRODUCTION COSTS

1.1. Accounting for production costs and calculating production costs

Costs are the valuation of resources used by an enterprise in the course of its activities.

The cost of production is the costs expressed in monetary terms for its production and sale.

In the context of the transition to a market economy, the cost of production is the most important indicator of the production and economic activities of organizations. The calculation of this indicator is necessary to determine the profitability of production and individual types of products; assessing the implementation of the plan for this indicator and its dynamics; implementation of internal production cost accounting; identifying reserves for reducing production costs; determining prices for products; national income calculations across the country; calculating the economic efficiency of introducing new equipment, technology, organizational and technical measures; justifying the decision to produce new types of products and discontinue obsolete ones.

The main tasks of accounting for production costs and calculating the cost of production are accounting for the volume, range and quality of products produced, work performed and services provided and monitoring the implementation of the plan for these indicators; accounting for actual costs of production and control over the use of raw materials, material, labor and other resources, over compliance with established cost estimates for production maintenance and management; calculating the cost of products and monitoring the implementation of the cost plan; identifying the results of the activities of structural self-supporting divisions of the enterprise to reduce production costs; identifying reserves for reducing production costs.

In countries with developed market economies, accounting for production costs and calculating production costs are included in management accounting, designed to provide information for managing product costs to specialists and the administration of the organization and its divisions.

The organization of accounting for production costs and calculation of product costs is based on the following principles:

Consistency of the adopted methodology for accounting for production costs and calculating production costs throughout the year;

Completeness of recording of all business transactions;

Correct attribution of expenses and income to reporting periods;

Distinction in accounting for current production costs and capital investments;

Regulation of the composition of production costs;

Consistency of actual product cost indicators with standard and planned indicators.

One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs.

In Russia, the composition of product costs is regulated by the state. The basic principles for the formation of this composition are established by the Tax Code of the Russian Federation and the Accounting Regulations “Expenses of the Organization”, which determined the costs attributable to the cost of products (works, services), and the costs incurred from the relevant sources of financing (profits of the organization, special purpose funds, special purpose financing and targeted revenues, etc.).

The regulatory role of the state in relation to the cost of production is also manifested in determining the procedure for calculating depreciation on fixed assets and intangible assets, establishing tariffs for contributions to social needs, etc.

Based on the Tax Code of the Russian Federation and PBU 10/99, ministries, departments, inter-industry state associations, concerns and other organizations develop industry regulations on the composition of costs and methodological recommendations on planning, accounting and calculating the cost of products (works, services) for subordinate organizations.

For the organization of accounting of production costs, the choice of the nomenclature of synthetic and analytical production accounts and calculation objects is of great importance.

To account for the costs of production, accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 28 “Defects in production”, 97 “Deferred expenses”, 40 “Product output” are used (works, services)". 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.

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

Account 40 is intended for accounting for manufactured products (works, services) and identifying deviations of the actual production cost of products (works, services) from the standard or planned cost. The use of this account allows you to eliminate labor-intensive calculations to determine deviations of the actual cost from the planned cost for finished, shipped and sold products.

Analytical cost accounting is organized in such a way that the objects of accounting for production costs coincide as much as possible with the objects of calculation. Costing objects represent individual types of finished products, products, semi-finished products, works and services, the cost of which is determined. The more accounting objects and costing objects coincide, the more costs will be included in the cost of production based on direct attributes, therefore the cost of production will be calculated more accurately.

For each costing object, it is necessary to correctly select the costing unit, which must correspond to the nature of the product and its physical properties. For this purpose, natural (centners, tons, pieces, hectares, working days, kilowatt-hours, etc.) and conditionally natural units calculated using coefficients (points, tubes, etc.) are used.

For the correct organization of accounting for production costs, their scientifically based classification is of great importance. So in accounting, the expenses of an organization, depending on the nature, conditions of implementation and direction of activity, are divided into:

a) expenses for ordinary activities;

b) other expenses.

Other expenses, in turn, are divided into:

Operating rooms;

Non-operating;

Extraordinary.

This classification of expenses forms the basis of the content of the income statement form.

Expenses for ordinary activities are formed from the following expenses:

For the acquisition of raw materials, materials, goods and inventories;

For the processing of inventories for the purposes of production, performance of work and provision of services;

For the sale of products (works, services) and goods.

Grouping costs by economic elements shows what exactly was spent on the production of products, what is the ratio of individual cost elements in the total amount of expenses.

Operating expenses are:

a) costs associated with the provision for temporary use of the organization’s assets for a fee, as well as rights arising from patents for inventions, industrial designs and other types of intellectual property;

b) expenses associated with participation in the authorized capitals of other organizations;

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

d) interest paid by the organization for the provision of funds (credits, loans) to it for use;

e) expenses related to payment for services provided by a credit institution;

f) contributions to valuation reserves, as well as to reserves created in connection with the recognition of contingent facts of economic activity;

g) other operating expenses.

Non-operating expenses are:

a) fines, penalties, penalties for violation of contract terms;

b) compensation for losses caused to the organization;

c) losses of previous years recognized in the reporting year;

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

e) exchange rate differences (negative);

f) the amount of depreciation of assets;

g) transfers of funds related to charitable activities, expenses for sporting events, recreation, entertainment and other similar events; other non-operating expenses.

Based on the classification of the organization's expenses, a profit and loss statement is prepared. Profit or loss from products sold is determined by subtracting its cost from the proceeds from the sale of products.

In accounting, various indicators of product cost are used: cost of products sold, production cost, etc.

Cost of products sold is the cost of producing and selling them.

Production costs are the costs of producing manufactured products. At the same time, a distinction is made between indicators of full and incomplete production costs. When calculating the full production cost, it includes general business expenses; partial production cost is calculated without general business expenses.

The above definitions of product cost emphasize that the cost of production includes only those costs that are directly related to the production and sale of manufactured and sold products. Particular attention should be paid to this circumstance, since the time of production of products does not coincide with the reporting period. In this regard, as a rule, not all costs of the reporting period are included in the cost of manufactured products. At the same time, the cost of production may include costs not only of the reporting period, but also of previous reporting periods.

The cost of manufactured products is determined by adding the costs of the reporting period to the cost of work in progress at the beginning of the reporting period and subtracting the cost of work in progress at the end of the reporting period from the resulting amount of costs. Consequently, the costs included in the cost of production include the cost of work in progress at the beginning of the period and those costs of the reporting period that are directly attributable to manufactured products

The cost of manufactured products does not include the cost of work in progress at the end of the reporting period, costs not directly related to the production of manufactured products (for example, costs of purchasing materials not used in production), and part of deferred expenses.

According to economic content, expenses are grouped by cost elements and costing items.

Cost elements. As already noted, in accordance with PBU 10/99, an organization’s expenses for ordinary activities are grouped into the following elements:

Material costs (minus the cost of returnable waste);

Labor costs;

Contributions for social needs;

Depreciation;

Other costs (postal, telephone, travel, etc.).

Costing items are a set of costs established by an organization to calculate the cost of all products (works, services) or its individual types.

The main provisions for planning, accounting and calculating the cost of production at industrial enterprises and the draft methodological recommendations for accounting for the costs of production of products, works, and services recommend the following grouping of expenses by costing items:

- “Raw materials and supplies”;

- “Returnable waste” (subtracted);

- “Purchased components, semi-finished products and production services from third parties”;

- “Fuel and energy for technological purposes”;

- “Costs for remuneration of workers directly involved in the process of production, performance of work, provision of services”;

- “Deductions for social needs”;

- “Expenses for preparation and development of production”;

- “General production expenses”;

- "General running costs";

- “Losses from marriage”;

- “Other production costs”;

- “Sales expenses”.

The total of the first 11 items forms the production cost of products, the total of all 12 items forms the cost of sold (realized) products.

Organizations can make changes to the given nomenclature of production cost items, taking into account the characteristics of equipment, technology and production organization.

According to the method of inclusion in the cost of production, costs are divided into direct and indirect.

Direct costs are associated with the production of a certain type of product and can be directly and directly attributed to its cost: raw materials and basic materials, the basic salary of production workers, losses from defects and some others.

Indirect costs cannot be attributed directly to the cost of individual types of products and are distributed indirectly (conditionally): general production and general business expenses, part of sales expenses and some others. The division of costs into direct and indirect depends on industry characteristics, production organization, and the adopted method for calculating product costs. For example, in the coal industry, where only one type of product is produced, all costs are direct.

1.2. Formation of costs of auxiliary production

Auxiliary production facilities are intended to serve the main production departments of the enterprise with various types of energy (electricity, heat, compressed air), water, transport and other services, perform repair work on fixed assets, supply tools, spare parts for equipment repair, etc.

Based on the type of products produced and services provided, auxiliary production shops are divided into two main groups:

The first group includes workshops that produce a variety of products (repair, repair and construction, tools, etc.). One of the features of these workshops is the presence of work in progress;

The second group includes shops that produce or distribute homogeneous products received from outside and have one planning and accounting unit (boiler houses, power plants, compressor stations, electrical substations and water pumping stations with a distribution network, steam supply shops, oxygen stations, commodity transport shops, etc. .). The duration of the production cycle of these workshops is insignificant, and therefore there is no work in progress.

The plan and accounting of auxiliary production must reflect: the volume of output of products, works, services; production costs; cost (for certain types of auxiliary production) of the entire output and unit of production; distribution of work and services to consumers.

The cost of products, works and services of auxiliary production (workshop) is planned and accounted for according to the following nomenclature of calculation costs:

Materials,

Fuel,

Electricity,

Compressed air,

Remuneration of production workers,

Contributions for the social needs of production workers,

General production expenses

General business expenses (in terms of work and services performed to third parties).

Costs for electricity for lighting, fuel and steam for heating buildings, water for household and other purposes are included in the item “General production costs”.

Remuneration of all personnel of auxiliary production, with the exception of remuneration of the workshop management apparatus, is included in the article “Remuneration of production personnel” of the corresponding auxiliary production. Remuneration for the workshop management apparatus is included in the item “General production expenses”. General production expenses of auxiliary workshops are not included in consolidated estimates and reports on general production expenses of enterprises, since they are included in the cost of production of the main production in combination with other costs of these workshops.

In the accounting of an organization, the costs of auxiliary production are accounted for separately on account 23 “Auxiliary production” and in separate sub-accounts for each type of production.

The debit of account 23 “Auxiliary production” reflects direct costs associated directly with the production of auxiliary production products, performance of work and provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from defects. These transactions are recorded using the following accounting entries:

Dt23 Kt10 The cost of materials transferred to auxiliary production for the manufacture of products, performance of work, provision of services has been written off;

Dt23 Kt70 Accrued wages to employees of auxiliary production;

Dt23 Kt28 Costs from defects in auxiliary production are taken into account;

Dt23 Kt25 Part of overhead costs is taken into account in the cost of auxiliary production products;

Dt23 Kt26 Part of the overhead costs is taken into account in the cost of products of auxiliary production (this posting is required when selling products of the main production to the outside).

The amounts of the actual cost of finished products of auxiliary production can be written off from the credit of account 23 “Auxiliary production” to the debit of the accounts:

Dt20, 40 Kt23 The products of auxiliary production are transferred to the divisions of the main production;

Dt29 Kt23 Products of auxiliary production are transferred to service industries and farms;

Dt90 Kt23 Products of auxiliary production are sold externally if the work or services were performed for third parties.

The products of auxiliary production used for the own needs of an industrial enterprise are determined, as a rule, based on the sum of direct costs and overhead costs. That is, general business expenses are not included in the cost of production of auxiliary production, but are distributed according to the types of main production. True, such a situation is only possible if the products of auxiliary production are intended only for the organization’s own consumption.

If, in addition to own consumption, the products of auxiliary production are sold to third-party consumers, then their cost includes the corresponding share of general business expenses. In cases where it is not possible to accurately establish for which divisions products were produced, work was performed or auxiliary production services were provided, these costs are distributed among these divisions in proportion to the amount of direct expenses, employee wages, volume of products produced, and so on. If necessary, costs are also distributed by type of product.

Planning and writing off costs from account 23 “Auxiliary production” to account 20 “Main production” must be done in a certain sequence: first of all, the cost of products and services of those workshops is calculated (and therefore, the write-off of costs begins) that use the work and services of other workshops in a minimum amount (for example, motor transport, railway transport, boiler houses, etc.), i.e. The order of these works and services is determined.

Works and services of an in-production nature, performed by auxiliary productions in the order of providing mutual services to each other, are written off at the planned workshop cost based on documentation confirmed by consumer workshops. The difference between the actual and planned cost of work and services of auxiliary production, performed in the manner of mutual services, is written off monthly to account 20 “Main production” in proportion to the planned cost of work and services.

Work and services of auxiliary production performed for individual technological processes (productions), redistributions or installations of the main production are written off to the latter at the actual production cost of the reporting month, including the difference between the planned and actual cost of work and services consumed by auxiliary production.

Services and work of an in-plant nature performed by auxiliary production shops for the main and other auxiliary shops, as well as general plant services, are attributed to the shops and consumer services at the planned cost (without including general business expenses).

General business expenses are included in the cost of products, works and services intended for supply to capital construction, major repairs and for non-industrial farms of the enterprise.

Work and services of auxiliary production carried out outsourced to capital construction, capital repairs, housing and communal services and other enterprises are reimbursed by consumers of work and services at negotiated prices.

Accounting for costs in repair shops is carried out by cost item. Individual orders are registered and each order is assigned a separate number, which is placed on the piecework order and in the requirements (limit card) for materials. During the year, actual (direct and shop) costs are collected in the debit part of account 23 of the “Mechanical repair shops” subaccount. At the end of the year, the planned amount of shop expenses is adjusted to actual costs, and part of them is attributed to work in progress. The analytical account “Shop expenses” is closed first as part of the subaccount “Repair shops”. The objects of calculation in mechanical repair shops are repaired objects and manufactured products, the calculation unit is 1 piece, the calculation method is simple.

In energy shops that produce products with a common unit of measurement and do not have work in progress, costs, including costs for production maintenance and management, are taken into account for each type of energy. Energy is distributed among consumers according to instrument readings or based on technical calculations. Costs are distributed monthly in proportion to the amount of electricity consumed and its planned cost.

At the end of the year, after calculating the actual cost of electricity, the planned estimate is adjusted to the actual one. The analytical account “Electricity supply” as part of the subaccount “Energy production” is usually closed first. The object of calculation is electricity, the calculation unit is 10 kW/h, the calculation method is simple. When determining the cost of 10 kW/h, the costs and energy received both from our own power plants and those coming from outside are taken into account. After calculating the actual cost of electricity, it is necessary to write off the calculation difference for electricity consumers, after which the analytical account “Electricity supply” is closed and has no balance.

Heat supply costs include the costs of producing or purchasing thermal energy and delivering it to the consumer. Costs are collected in the debit part of account 23 “Auxiliary production” of the sub-account “Energy production” on the analytical account “Heat supply”. Cost items may be similar to those in electricity supply.

Costs are distributed among consumers on a monthly basis, in proportion to the amount of heat consumed and its planned cost. At the end of the year, the planned heat assessment is brought to the actual one. The object of calculation is thermal energy, the calculation unit is its planned cost. management, taking into account the production cycle of water pumping stations with a distribution network, commodity and transport workshops, etc. After calculating the actual cost of thermal energy, the calculation difference for consumers is written off in proportion to the amount of thermal energy supplied and the analytical account “Heat supply” is closed.

Water supply is taken into account in m3 according to the readings of water meters and pressure gauges at the water pumping station, which record the water supply in reservoirs. The amount of water supplied from the city water main is determined by the account of the water supply organization.

Water supplied from the city water main is debited to consumers' accounts at the purchase price, therefore all costs for maintaining plant communications are included in the cost of self-produced water. The report on the production and distribution of industrial water to consumers indicates separately the amount of fresh and recycled water.

Water supply costs during the year are collected in the debit part of account 23 “Auxiliary production” of the “Water supply” subaccount. Distribution of costs among consumers (credit to the “Water Supply” subaccount) is made monthly in proportion to the amount of water supplied and its planned cost. At the end of the year, after calculating the actual cost of water, its planned cost is brought to the actual cost. After calculating the actual cost of 1 m3 of water, it is necessary to write off the calculation difference for water consumers. The “Water Supply” subaccount is closed and has no balance.

The object of calculation is water, the calculation unit is 1 m3, the calculation method is simple.

Cost accounting for the entire complex of transport facilities of an enterprise is carried out for individual types of transport: railway, road, water, etc. The object of calculation for each type of transport is the cost of the types of work and services performed by it. The following meters used in planning and accounting serve as calculation units:

For trucks - ton-kilometer of transported cargo;

For tractors and special machines - machine-hour;

For buses - machine-hour of operation;

For passenger cars - machine-hour;

By water transport - a ton-kilometer of transported cargo.

If the transport department has a separate loading and unloading service, the cost of these operations, per 1 ton, is taken into account and calculated separately from the cost of cargo transportation. In the absence of a separate loading and unloading service, the cost of these operations is calculated together with the cost of cargo transportation.

The costs of operating transport are grouped in a cumulative record of accounting for the work of this transport, entries in which are made on the basis of waybills and invoices. It is recommended to keep track of transport costs separately, taking into account the specialization of vehicles. To do this, separate analytical accounts are opened for account 23 “Auxiliary production” of the “Road transport” subaccount: freight transport, specialized transport (truck cranes, tractors, firefighters, etc.), passenger motor transport, shop expenses (general garage).

The operating costs of freight vehicles include the cost of petroleum products, the amount of depreciation deductions for transport, the cost of repairs, technical maintenance, tire retreading, the cost of cleaning material, special clothing, labor costs with deductions for the social needs of drivers, etc.

Shop expenses include depreciation amounts for the garage building, costs for heating repairs, garage lighting, labor costs with deductions for the social needs of personnel (manager, dispatcher, watchman, etc.). Shop expenses are pre-accounted for in a separate analytical account “Shop costs”. At the end of the reporting period, they are distributed and included in the cost of freight and passenger transportation in proportion to the machine-days of stay in the organization (credit to the “Shop expenses” account).

The distribution of costs for motor transport is carried out monthly among consumers of services in proportion to the volume of work in ton-kilometers and their planned cost, with adjustment at the end of the year to the level of actual costs. At the same time, costs for passenger transport and special vehicles are attributed to consumers of services in proportion to the number of vehicle days and their planned cost (credit to the accounts “Freight vehicles”, “Special vehicles”, “Passenger vehicles”). Before determining the cost of road transport services, costs must be reduced by the cost of capitalized used oil and tires suitable for use (credit to the “Motor Transport” account).

In this regard, the object of calculation for motor transport is ton-kilometers and machine work, the calculation units are 10t/km and 1 machine-day.

If the enterprise has a separate service for the control and measuring instruments workshop, the costs of this workshop are planned and taken into account on account 23 “Auxiliary production”.

Every month, the actual costs of the instrumentation shop are written off from account 23 “Auxiliary production” to account 25 “General production expenses” in proportion to the cost of fixed assets of technological installations or the cost of fixed assets in the group “Working machines and equipment”.

CHAPTER 2. PRACTICAL FUNDAMENTALS

2.1. Brief economic characteristics of the conditions and results of the enterprise’s activities

The object of the study was an enterprise engaged in the sale of computer equipment, Oberhoff LLC.

The organizational form of this enterprise is: Limited Liability Company. Form of ownership: private property. The creation of Oberhoff LLC was approved by the decision of the meeting of founders on January 1, 2005. Buyers of the Oberhoff LLC organization are: individuals and legal entities.

Location of Oberhoff LLC: Russia, 432026, Ulyanovsk, Polbina street, building 65A (Legal address).

The authorized capital of Oberhoff LLC is 250,000 rubles.

The management of the enterprise is carried out by the General Meeting of Founders, which has the exclusive right to manage financial and economic activities, as stated in the Charter of the company.

The enterprise has adopted a journal-order form of accounting using computer programs (“1C: Enterprise” configuration “Accounting”). The main features of the journal-order form of accounting are:

The use of order journals for accounting of business transactions, recording in which only on a credit basis;

Combination of synthetic and analytical accounting in a number of order journals;

combining systematic recording with chronological recording in order journals;

Reflection in order journals of business transactions in the context of indicators necessary for control and reporting;

Reducing the number of records due to the rational construction of order journals and the General Ledger.

Basic information about the enterprise is given in Table 1.

Table 1 - Enterprise size.

According to Table 1, it can be seen that in 2008, compared to 2007, the volume of commercial output increased by 14%, profit before tax increased by 14%, while there was an increase in the number of employees by 20%, but there was no increase in the area of ​​the enterprise. The data obtained indicate more efficient operation of the enterprise in 2008. In 2009, compared to 2008, the volume of commercial output increased by 12%, at the same time, profit increased by 12%. Thus, the increase in profit in 2009 was caused by an increase in the volume of commercial products compared to 2008.

The calculation of enterprise intensification indicators is given in Table 2. The table shows that in 2008, compared to 2007, wages with accruals increased by 29 thousand rubles. or by 15%

Labor productivity shows the volume of production (in value terms) per worker. This figure increased by 55 rubles. or by 24%, which is a positive thing.

Working capital turnover shows the number of turnovers made by working capital per year. At the enterprise under study, this indicator decreased by 0.02 turnover or 1.3%, which is a negative point and evidence of an irrational use of working capital, since a decrease in turnover does not contribute to higher income.

Table 2 - Calculation of intensification indicators at the enterprise.

Indicators				Deviation (+/-)
				2008 From 2007		2009 From 2008
1. Commercial products, thousand rubles. (N)
2. Labor resources a) personnel, people (T)
b) wages with accruals, thousand rubles. (U)
3. Working capital, thousand rubles. (E)
4. Labor productivity, thousand rubles. (N/T)
5. Products per 1 ruble of wages, rub. (N/U)
6. Turnover of working capital, number of revolutions (N/E)
7. Amount of costs, thousand rubles.

In general, for the enterprise, the main indicators (marketable products, labor productivity) have increased, which indicates the effectiveness of activities. There was an increase in costs, but this did not lead to a decrease in profits.

Remuneration with accruals in 2009 compared to 2008 increased by 40 thousand rubles. or by 8%.

In 2009, compared to 2008, labor productivity increased by 47 thousand rubles. or by 16%, which is positive.

Working capital turnover increased by 0.03 turnover or 2%, which is a positive thing.

In general, the amount of costs for the enterprise increased, but this did not lead to a decrease in profits.

Table 3 - Main economic results of activities.

Indicators				Deviation, %
				2008 from 2007	2009 from 2008
1. Cost of goods sold, thousand rubles.
2. Cost of commercial products, total, thousand rubles.
including 100 rubles. full cost
3. Payment of one average annual employee, thousand rubles.
4. profit (+), loss (-)
5. Gross income (+), loss (-)
6. Profit from sales of products in relation to the total cost of products sold, %
7. Net profit, thousand rubles.
8. Product profitability, %

The main results of the enterprise's activities are shown in Table 3. Product profitability is calculated using the formula:

(1)

where PP is profit from sales, B is revenue from sales.

Characterizes the efficiency of entrepreneurial activity: how much profit does the enterprise have per ruble of sales.

Return on equity:

(2)

where SCav is the average amount of equity capital.

Table 3 shows that in 2008, compared to 2007, there was an increase in the cost of marketable products by 33%, and gross income by 33%. Product profitability has not changed.

Return on equity by 1.2%. An increase in all these indicators indicates the effectiveness of activities.

In 2009, compared to 2008, there was an increase in the cost of marketable products by 25%, and gross income by 25%.

2.2. Accounting for costs of auxiliary production.

Oberhoff LLC produces household appliances. The auxiliary production of this enterprise includes a workshop for the production of spare parts.

In March 2010, this workshop spent on:

Materials for the production of spare parts - RUB 566,400. (including VAT - 86,400 rubles);

Semi-finished products - RUB 212,400. (including VAT - 32,400 rubles);

Electricity purchased from another organization - RUB 84,960. (including VAT - 12,960 rubles);

Heat from your own boiler house - 48,600 rubles;

The salary of the production workers of the workshop is 300,000 rubles;

Unified social tax on wages of production workers - 106,800 rubles;

Administration salary - 100,000 rubles;

Unified social tax on administration salaries - 35,600 rubles;

Depreciation of equipment in the auxiliary workshop - 20,000 rubles;

Depreciation of the workshop building - 25,000 rubles;

General business expenses that are attributable to spare parts sold externally are RUB 145,250.

Total in March the amount of actual costs for the production of spare parts will be as follows:

RUB 566,400 - 86,400 rub. + 212,400 rub. - 32,400 rub. + 84,960 rub. - 12,960 rub. + 48,600 rub. + 300,000 rub. + 106,800 rub. + 100,000 rub. + 35,600 rub. + + 20,000 rub. + 25,000 rub. = 1,368,000 rub.

To simplify the example, we will not consider the costs of compulsory pension insurance.

According to its accounting policy, the general shop costs of the auxiliary division of Oberhoff LLC are immediately reflected in account 23 “Auxiliary production”.

In addition, Oberhoff LLC includes all its general business expenses in the cost of products sold for the current reporting period.

In March 2010, 750 spare parts were produced. Of these, 400 pieces were transferred to the main production, and 350 pieces were sold externally. There is no work in progress in the workshop at the end of the month.

It turns out that the actual cost of one spare part is equal to:

RUB 1,368,000 : 750 pcs. = 1824 RUR/pcs.

In March 2010, the following entries were made in the accounting records of Oberhoff LLC:

		Amount, rub
10 subaccount			materials for the production of spare parts were capitalized
			VAT is reflected on purchased materials
			materials written off for the production of spare parts
			semi-finished products were capitalized
			VAT is reflected on purchased semi-finished products
			semi-finished products were written off for the needs of the spare parts production workshop
			electricity was purchased for technical needs
			VAT is reflected on purchased electricity
			received heat from our own boiler house
			wages accrued to production workers of the workshop
			a unified social tax was charged on the wages of production workers
			salaries were accrued to the management staff of the workshop
			a unified social tax was charged on the salaries of the managerial personnel of the workshop
			depreciation of auxiliary workshop equipment has been accrued
			depreciation of the building has been calculated
			spare parts were transferred to the main production workshop
			the production cost of spare parts that were manufactured for external sales was written off
			general business expenses are written off, which are attributable to spare parts sold externally

CONCLUSION

Auxiliary production is included in the production structure of almost every large enterprise; The number of such industries, the types of products produced by them, and the organization of accounting of costs for them depend on the industry and production characteristics of the enterprise. At the same time, auxiliary industries are distinguished that are typical for most enterprises: energy, transport, mechanical repair.

A feature of cost accounting for auxiliary production is its economic essence, determined by its relationship to the products of the main production. The costs of auxiliary production are indirect or overhead in relation to the products of the main production, even if they are direct in relation to the products of the workshop in which they are produced. For example, depreciation of a vehicle warehouse or an electrical heating line is a direct expense for the motor transport and energy departments, respectively, but in relation to the products of the main production they must be distributed in accordance with a certain distribution base.

Oberhoff LLC includes the following auxiliary production facilities: energy (which, in turn, includes electricity supply, heat supply and gas supply), a workshop for the production of spare parts. Accounting for the costs of these productions is carried out on account 23 “Auxiliary production” with a division into the corresponding sub-accounts. All costs are accounted for according to planned and actual costs; the basis for the distribution of expenses for auxiliary production depends on the type of expenses.

Expenses are distributed according to cost items, which include: wages with contributions for social needs, basic materials (energy, semi-finished products, spare parts), maintenance of fixed assets, work and services, and other costs.

The distribution of costs for the energy and motor transport workshops is carried out monthly, for the first - in proportion to the amount of energy consumed and its planned cost, for the second - in proportion to the volume of work in ton-kilometers and their planned cost.. At the end of the year, after calculating the actual cost of the services provided, their planned assessment adjusted to actual value.

The expenses of the spare parts production workshop are written off monthly in planned amounts to the cost of work performed in proportion to the direct wages of workers - a more traditional method, also used to distribute general production and general economic workers. At the end of the year, the planned amount of shop expenses is adjusted to actual costs, and part of them is attributed to work in progress.

To control the costs of auxiliary departments and other indirect production costs, ABC analysis is used, which is widely used in Western management accounting. As part of this course work, an ABC analysis of the production costs of Oberhoff LLC was carried out (comparing the costs of the electricity supply section and the heat supply section), based on the results of which it was concluded that the power supply section as a whole is more profitable in economic terms, that is, more profitable than heat energy area. However, the management of the enterprise should pay attention to the depreciation costs of this workshop and its increased material consumption. A more detailed ABC costing as a cost management method is quite expensive and, in the author’s opinion, the management of Oberhoff LLC would hardly agree to implement it into the enterprise’s management accounting system.

LIST OF REFERENCES USED

1. Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services) and on the procedure for the formation of financial results taken into account when taxing profits, Government Decree approved on August 5, 1992 No. 552, as amended and additions.

2. Federal Law “On Accounting” dated November 21, 1996 No. 129 - Federal Law. (with amendments and additions dated March 28, 2002 No. 32-FZ).

3. Regulations on maintaining accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.

5. Chart of accounts for accounting, financial and economic activities of the organization and Instructions for its use. Approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

6. Bakaev A.S. Comments on the new chart of accounts. M.: "IPB-BINFA", 2003.

7. Vakhrushina M.A. Management Accounting: Textbook for Universities. 2nd ed., add. and lane – M.: IKF Omega-L; Higher school, 2004 – 528s.

8. Kondrakov N.P., Ivanova M.A. Management Accounting: Textbook. – M.: INFRA – M, 2003. – 368s. - (Higher education).

9. Gadasevich A.G., Head of the Management Consulting Department of the company “AUDEKS”. The art of managing.// “Accountant of Tatarstan”. – 2005 - No. 7 – p.45-47.

10. Rametov A.Kh., Moscow State University. M.V. Lomonosov. Management accounting by segments of the enterprise’s activity.// “Accounting” - 2004. - No. 15 – p.58-59.

11. Sharkov G.M., teacher-consultant of the MFFBS, Shilkin S.A., expert of the magazine “Glavbukh”. How management accounting changes the work of accounting. // “Glavbukh” - 2006. – June - No. 12 – p.69-74.

APPLICATION

1. Requirement – ​​Invoice

2. Limit – fence card

3. Waybill for a passenger car

4. Invoice for goods issue to the side

The following features are typical for auxiliary production:

1) Products (works, services) of auxiliary industries, as a rule, are consumed within the enterprise. At the same time, part of the products (works, services) of auxiliary industries can be sold to third-party organizations and individuals.

2) In cases where products (works, services) are consumed within the enterprise, general business expenses are not included in the costs. When selling products (works, services) externally, the corresponding share of general business expenses is included in the actual cost, and therefore in the price.

3) Mutual consumption of services of some auxiliary departments by other auxiliary departments. For example, a transport workshop receives the services of a steam power shop (heat energy), while simultaneously providing services to this workshop in the form of fuel delivery. In such cases, calculating the actual cost of counter services presents a certain complexity: in order to determine the cost of steam produced by a workshop, it is necessary to know the cost of the services of the transport workshop consumed by this workshop and vice versa. In such cases, in order to simplify calculations, it is allowed to evaluate counter services at the actual cost of the previous month or at the planned cost of the reporting month.

The distribution of services between consumer workshops is carried out as follows: the total amount of costs of the auxiliary workshop (taking into account changes in work in progress balances, if any) is divided by the quantitative volumes of products (work, services) produced. The result obtained is the cost per unit of production (work, services). The unit cost is multiplied by the amount of products (work, services) supplied to consumers.

As already noted, to account for the costs of auxiliary production, calculation account 23 “Auxiliary production” is used. Depending on the number of auxiliary workshops in the enterprise, a corresponding number of subaccounts are opened for this account.

The procedure for accounting and writing off the costs of auxiliary production is similar to the procedure for accounting for the costs of the main production: the debit of account 23 “Auxiliary production” reflects the main costs, i.e. costs directly related to the production of products, performance of work, provision of services by an auxiliary workshop, and overhead costs, i.e. costs associated with the maintenance and management of auxiliary production. Losses from defects incurred in these productions are also written off to account 23 “Auxiliary productions”. The credit of account 23 “Auxiliary production” reflects the amounts of the actual cost of products produced by auxiliary production, work performed, services rendered.

Write-off of the actual cost of products (works, services) of auxiliary production, depending on consumers, is reflected in the debit of the accounts:

20 “Main production” – when consuming works and services as the main costs of production;

25 “General production expenses” – when works and services are consumed by main and auxiliary departments as expenses for servicing production and management;

29 “Servicing industries and farms” - when consuming work and services by these divisions;

43 “Finished products” – in the manufacture of products intended for sale or for one’s own needs;

90 “Sales” – when performing work and services for third parties;

23 “Auxiliary production” – when consuming counter work, services, etc.

Analytical accounting of the costs of auxiliary production is carried out in statements for each type of production (shop).