Share of general production costs. Methods for the distribution of general production costs in a manufacturing enterprise
Methods for allocating indirect costs to production cost
There are several methods for attributing indirect costs to unit cost:
1 method - direct counting;
Method 2 - in proportion to the basic salary of the main
production workers;
Method 3 - in proportion to machine-hour ratios;
Method 4 - in proportion to the production cost;
Method 5 - in proportion to revenue.
Direct counting method used very rarely. Its use is justified in mass production, when one or a small number of types of products are produced and there is a possibility precise definition the share of general production, general and commercial expenses for the cost of a particular type of product.
The second method (in proportion to the basic wages of the main production workers) most widespread. It consists in the fact that general production and general expenses are distributed between various types of products in proportion to wages.
Distribute general production costs (OP) between products A and B in proportion to the wages of production workers. The amount of OP for the workshop per month is 140,000 thousand rubles. The workshop produced 150 items A and 250 items B. Main wage in the cost of product A - 400 thousand rubles, in the cost of product B - 700 thousand rubles.
Basic wage fund per month for the workshop:
400 * 150 + 700 * 250 = 235,000 thousand rubles.
The value of the OP per 1 ruble salary:
140 000/235 000=0,596
The value of OP in the unit cost of product A:
400 * 0.596 = 238.4 thousand rubles
The value of OP in the cost of a unit of product B:
700 * 0.596 = 417.2 thousand rubles.
Examination:
150 * 238.4 + 250 * 417.2 = 140,000 thousand rubles.
The calculation of the cost of production carried out using the second method may give incorrect results when carrying out automation and mechanization measures at the enterprise, since the wage bill during automation decreases, but all costs associated with the operation of equipment increase (depreciation, energy costs, tools, repairs , equipment service). Thus, the cost of production of an enterprise that requires large expenditures of manual labor is unjustifiably overestimated, and the cost of products manufactured on automatic lines is artificially underestimated. To eliminate this drawback, a third method has been developed - in proportion to the machine-hour ratios.
Method proportional to machine-hour ratios it was used in the distribution between various types of products the costs of maintaining and operating equipment (depreciation of equipment, costs of its maintenance).
The calculation was carried out in the following sequence.
1. Determination of the estimate of the RSEO for the shop.
2. Calculation of the number of coefficients of machine-hours in the shop for the same period.
3. Calculation of the number of factors for the manufacture of the product.
4. Determination of the rate of the 1st coefficient of machine-hours.
5. Determination of the amount of RSEO to be included in the cost price
General production costs are associated with the maintenance of auxiliary, service and main industries and are indirectly related to the cost of manufactured products. The classification and estimate of such costs are established by each enterprise independently, depending on the specifics of the activity. In this article, you will learn how to determine the amount of general production costs using the calculation formula.
How to calculate overhead costs
For accounting, account 25 "General production costs" is used, the analytics on which is carried out by shops / departments. The costs are collected during the month on a cumulative basis, and at the end are completely written off according to the established standards for the main production. The write-off method is fixed in accounting policy according to the requirements of clause 7 PBU 1/2008. The calculation of general production costs (ODA) is carried out in terms of:
- The cost of the refinery for the repair maintenance of equipment.
- Salary of workers engaged in repair work and social security contributions.
- The costs of setting up or dismantling equipment.
- Lease payments for production areas.
- Depreciation charges for equipment and intangible assets used in production.
- The cost of lighting, heating industrial premises.
- Other similar costs.
In the composition of general production costs, a constant (does not change with an increase / decrease in production volume) part and a variable part (changes in proportion to production turnover) are distinguished. Calculation of production costs for variable costs is the compilation of an estimate of costs by cost element. For example, for consumed materials, raw materials, spare parts, utilities, depreciation, etc.
General production costs - formula
The mathematical formula for calculating general production costs uses in its composition a base value that maximally reveals the influence of ODA on the final cost of the product. Based on the indicator, the total cost is transferred to the cost of goods. The base can be one of the following factors:
- Wages of workers in the main production.
- The volume of production area or the cost of fixed assets.
- Material costs.
- The number of production workers.
- Direct costs.
- Production volume.
The general formula for calculating the coefficient of general production costs:
K = Sum of general production costs / Base value.
How to calculate general production costs - example
Suppose that the enterprise "Kvant" produces 2 types of products: A and B. For December, the total amount of general production costs amounted to 220,000 rubles. How to calculate general production costs using the distribution formula - in proportion to earnings or direct costs? Two calculation methods are shown in the table.
Indicator name |
Product A |
Product B |
Total |
Wages of workers of the main production, in rubles |
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Distribution of ODA, in rubles |
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The amount of direct costs, in rubles |
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Distribution of ODA, in rubles |
Note! For a reliable formation of the cost of production, it is important to correctly determine the method of HMO distribution. If the selected indicator is not related to the production of products, the obtained values will be distorted, and the costs will be distributed inaccurately.
An enterprise that manufactures a particular product invests certain funds in it. An important concept in the formation of profit and profitability of the enterprise is. Funds invested in general organization production, its management, service, etc., constitute a significant part of the generated cost.
Consider what is included in general operating expenses(ODA), what varieties they can be, how to account for them, on the basis of which the write-off occurs. We will analyze the main nuances related to general operating costs in production in this article.
What are overhead costs
Production of products provides for direct spending (for raw materials, equipment, wages, etc.), as well. In addition to the costs directly for the manufacture of products, funds need to be spent on the very organization of this process, they need to continuously manage, regulate it, and at all production levels (management of a team, workshop, department, section, line, etc.).
The funds spent on organizing the production process and managing it in all structural divisions of the organization are considered general production costs. Previously, this type of spending was called "shop costs".
IMPORTANT INFORMATION! National system accounting in the modern situation is gradually being brought to international market standards. This is also related to the revision of the mechanisms for the formation of ODA in domestic accounting. In this article, we consider only the provisions that are relevant for today.
Composition of general production costs
Expenses that Rules accounting in clause 15 refer to general production, include such expenses that are ultimately included in the cost of production, such as:
- Production management funds:
- salaries, bonuses, material aid and other payments to heads of structural divisions;
- medical insurance of the administrative staff;
- funds allocated for activities of a social nature that are carried out for management;
- travel allowances for production and management personnel;
- payment of trainings, seminars, etc. for employees;
- various expenses, such as the purchase of stationery, writing out methodological literature, payment for postal services, the Internet, etc.
- Expenses for fixed assets and non-current assets (their use and / or maintenance):
- direct costs of asset exploitation (cost of auxiliaries such as lubrication, wages of auxiliary workers, costs of fuel, electricity and other types of energy for production, utilities and other expenses for premises);
- rent if non-current assets are leased;
- costs of security services - sentry and fire safety (salary and insurance own staff or spending on third-party hired specialists);
- costs of restoring non-current assets (repair of buildings, equipment, transport, including the amounts spent on spare parts and materials and on the services themselves);
- expenses for the repair of leased assets (by agreement with the owner).
- Depreciation of general production fixed assets and intangible assets (by different structural divisions).
- Service costs:
- salaries to personnel serving the production process;
- social and other payments;
- funds spent on control over the production process, its quality.
- Progressive costs - costs of modernizing and improving the production process:
- remuneration of labor of the relevant personnel (directly involved in development, modernization, efficiency improvement, etc.);
- costs of prototypes, models, samples, tests, etc .;
- payment for consultations, examinations, third-party research and other similar procedures;
- other expenses, the purpose of which is to improve production.
- Labor protection costs of employees:
- money for signaling;
- means for the construction and maintenance of protective structures, fences, hatches, etc .;
- maintenance of auxiliary equipment, if such is provided for by the employment contract - changing rooms, lockers for storing personal belongings and clothes, showers, laundries, dryers, disinfection rooms, etc.;
- finance for overalls, footwear and personal and group protection equipment;
- purchase of medical food or means for the prevention of diseases (if the profession provides for their issuance);
- costs of medical examinations of personnel;
- other labor protection costs.
- Environmental costs:
- costs of treatment facilities;
- funds for the disposal of hazardous waste;
- other environmental expenditures.
- Mandatory government payments:
- taxes (land, transport, utilities);
- fees (for environmental pollution, use of natural resources).
- Other ODA:
- costs of moving goods within production;
- shortages, losses, losses found out as a result of the inventory;
- downtime payment;
- other expenses that cannot be included in categories other than ODA.
Types of general production costs
General production costs can be divided into:
- variables- those expenses that may vary depending on the dynamics of production volumes, resource savings, modernization technologies, etc .;
- permanent- those that are not affected by the dynamics of production (mainly the costs of accounting and management).
NOTE! This is a conditional division, and in some cases, expenses can move from one group to another. The enterprise has the right to independently determine the list of those and other costs, fixing this in the accounting policy.
Accounting for general production costs
It is necessary to take into account ODA separately for each structural unit. To do this, you must first carry out the distribution.
Distribution of ODA
For correct accounting, you need to clearly understand what amount falls on each type of product, as well as work or services. This requires:
- separating the amount of ODA written off to cost from the unallocated amount;
- split fixed and variable ODA between all accounting objects.
To allocate permanent ODA, the following procedures must be followed:
- select a unit of measurement - distribution base;
- set the standard for ordinary activities enterprises (usually planned for several years);
- based on the planned rate, calculate the planned amount of ODA;
- divide this amount by the selected unit (this is the expected amount of ODA during normal production).
The standard value of constant ODA for the selected base unit is calculated using the following formula:
N ODA const = ODA norm. / B norm.
- N OPR const is the rate of fixed general business expenses;
- ODA norms. - indicator of ODA at normal capacities;
- B norms. - indicator of the distribution base at normal capacities.
∑ ODA const = N ODA const x B fact.
- ∑ ODA const - the sum of the distributed fixed overhead costs;
- B fact. - the base for the distribution of permanent ODA at actual capacities.
NOTE! If you add up the allocated and unallocated permanent ODA, the sum should be the actual value. If it turns out less than the calculated norm, the actual indicator is included in the cost price, and not the calculated standard. If the calculation has exceeded the actual indicators, then the calculated rate will be included in the cost price, that is, only a part of the constant ODA.
The distribution result is reflected in a special statement.
Distribution coefficient
It is necessary in order to correctly calculate the cost of manufactured products. For him, you need to know the amount of indirect costs and the selected indicator of the distribution base. Calculated by the following formula:
To dist. = (∑ OPR / B) x 100%
- To dist. - distribution coefficient;
- ∑ ODA - the amount of indirect costs;
- B - indicator of the selected base.
So, if the ODA is 100,000 rubles, and the salary is chosen as the base, which in this case is equal to 10,200 rubles, then the distribution coefficient will be 100,000 / 10,200 x 100 = 98%. Such an indicator means that when forming a price for finished products it should be borne in mind that the salary of workers engaged in the manufacture of each unit is practically equal to the cost of the product itself.
Example
During the reporting period, the furniture workshop produced bedside tables and dressers. Release costs include:
- material costs - 25,500 rubles. (15,000 rubles for dressers and 10,500 rubles for stools);
- remuneration for labor of the shop employees - 12,000 rubles. (6 thousand rubles for the manufacture of each type of product);
- other direct costs - 16,200 rubles. (9,200 rubles for dressers and 7,000 rubles for stools);
- ODA to be distributed - 80,000 rubles.
The amount is 133,700 rubles.
The company itself decides on which base to distribute these funds. If material costs are selected, the standard will be 133,700 / 25,500 = 5.2. If we choose the basis for spending on wages, the standard will be 133,700 / 12,000 = 11.1.
To calculate the amount of ODA included in the cost of each type of product, you can act in two ways, depending on the selected base. ODA in the cost price is calculated by multiplying the calculated standard by the actual value of the base.
If we take into account material costs, then the share of ODA in the cost price is 5.2 x 15,000 = 78,000 - for dressers and 5.2 x 10,500 = 54,600 - for stools. Accordingly, the production cost will be the sum of these values with wages and other direct costs: for dressers - 78,000 + 9,200 + 6,000 = 93,200 rubles, for stools - 54,600 + 7,000 + 6,000 = 67,600 rubles.
If you take labor costs as the base, you will have to calculate in the same way, but with different indicators. ODA in the cost of dressers will be 11.1 x 6,000 = 66,600 rubles, as well as stools. Production cost - the sum of material costs, the calculated planned value and other direct costs - for dressers it will be 66,600 + 15,000 + 9,200 = 90,800 rubles, and for stools 66,600 + 10,500 + 7,000 = 84,100 rubles.
As you can see, the cost of products can vary significantly depending on the established base for the distribution of ODA.
How to choose the right distribution base
Since the cost price ultimately depends on the correct choice of the base unit indicator, you need to approach this issue carefully. If the base is incorrectly assigned, it can distort the amounts of ODA for individual industries or types of products. The following factors can influence the choice of the base:
- reflection of the relationship between the causes of overhead costs and the costs themselves;
- the dynamics of the base units, which directly changes the amount of overheads.
Such a base can serve, depending on the specifics of the industry:
- the number of products manufactured (in pieces, kilograms, meters, liters, etc.);
- direct production costs;
- material costs;
- machine clock;
- man hours;
- volume of production in terms of value;
- equipment operating costs (if there is such a calculation item), etc.
Depreciation deductions for ODA funds
Usually, annual depreciation is calculated, although it is calculated monthly: you need to determine the amount of expenses spent on the restoration of all fixed assets of production and management. To calculate it, it is legitimate to use the following formula:
∑ A = (∑ PS x N A) / 100
- ∑ А - the amount of depreciation;
- ∑ PS - initial cost assets;
- N A - depreciation rate.
Accounting and write-off of ODA
General production expenses are reflected on account 25 "ODA", for a loan, depending on the specific type of expenses. When the billing month expires, the balance on this account is debited by debit:
- 20 "Main production";
- 23 "Auxiliary facilities";
- 29 "Service industries and farms".
In this case, the postings will be as follows:
- debit 25, credit 10 - writing off the cost of materials and spare parts for maintenance and repair;
- debit 25, credit 02, 05 - depreciation on intangible assets and OS;
- debit 25, credit 70 - payroll for general production workers;
- debit 25, credit 69 - contributions to off-budget funds;
- debit 25, credit 60, 76 - write-off of expenses for the maintenance of premises;
- debit 20, credit 25 - writing off ODA for the activities of the main production;
- debit 23, credit 25 - writing off ODA for the activities of auxiliary production;
- debit 29, credit 25 - writing off ODA for the activities of service production.
Responsibilities of an accountant in relation to general production costs
When making accounting for ODA, the accounting department must perform the following operations:
- take into account indirect costs correctly in time;
- correctly reflect them in accounting documents;
- include the amount of general production costs in actual cost units of production;
- control indirect costs - to promote the efficient and careful use of materials, energy, and other resources;
- analyze the composition and level of ODA in each billing period;
- develop plans and recommendations to reduce ODA;
- make estimates for the maintenance of the management staff and production equipment;
- monitor compliance with these estimates.
Tax accounting of general production costs
Tax accounting for ODA depends on the taxation system applied in production:
- General tax system. A businessman pays the usual income tax of 20%, and when calculating profit, you need to deduct expenses from income, which include general production costs.
- "Simplified".“Simplified” entrepreneurs need to take ODA into account if they pay income tax. If income tax is paid under the simplified tax system, then, of course, general production expenses in tax base will not enter.
- UTII. This system does not require the entrepreneur to account for indirect costs at all, including general production costs, because payers of UTII for tax control you do not need to take into account income and expenses, and therefore profit.
- UTII + common system. With the combined option of taxation, that is, several production sectors, one should try to highlight the actual share of ODA in each of them. If this is not possible or too difficult, it is necessary to distribute ODA in proportion to the income for each area of production.
Main and auxiliary production services are accounted for separately on the account.
¨ depreciation deductions and the cost of repairing fixed assets and other property used in production;
¨ expenses related to insurance of the specified property;
¨ expenses for heating, lighting and maintenance of premises used for main and auxiliary industries;
¨ rent for premises, machinery, equipment and others used in production;
¨ remuneration of workers engaged in the maintenance of production (foremen, heads of shops, technologists, workers carrying out maintenance and repair of technological equipment, in the event that such maintenance is not carried out by special structural divisions related to auxiliary production, and others)
¨ other similar expenses.
These expenses are collected on the debit of account 25 "General production costs" in correspondence with the credit of the corresponding accounts:
Correspondence of invoices |
||
Debit |
Credit |
|
The cost of materials, spare parts used for the maintenance and repair of equipment |
||
Accrual of depreciation on fixed assets used in the main and auxiliary production |
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Payment utilities, other expenses for the maintenance of premises, rent for premises, equipment and so on |
||
Payroll |
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Accrual of unified social tax and contributions for insurance against accidents and injuries |
If account 25 takes into account the indirect costs associated with the maintenance of both the main and auxiliary production, the corresponding sub-accounts are entered, for example 25-1 "General production costs of the main production" and 25-2 "General production costs of auxiliary production". At the end of the month, account 25 "General production costs" is closed. Expenses recorded on sub-accounts are debited to the corresponding accounts:
Correspondence of invoices |
||
Debit |
Credit |
|
Written off general production costs related to main production |
||
Written off overhead costs related to ancillary production |
If the general production costs cannot be initially attributed to the main or auxiliary production, then their total amount is subject to distribution among the corresponding accounts.
In addition, the accounting of general production costs can be kept on separate subaccounts open for individual divisions or by types of products. If there is no such division, then the general production costs, when written off, are distributed by types of products. Distribution methods can be different - in proportion to the wages of production workers, in proportion to the amount of direct costs, in proportion to the volume of products produced (in kind or in value terms), in proportion to the proceeds from the sale of products, and others. Depending on the chosen method of distribution of the amount of general production costs written off to different types products may be different.
Example.
The organization produces two types of products. total amount general production costs to be written off to the account of the main production is 300,000 rubles. Consider the most common ways of allocating costs - in proportion to the wages of production workers and in proportion to the amount of direct costs.
Index |
Item 1 |
Item 2 |
Total |
Wages of basic production workers, rubles |
|||
Share in total |
|||
The amount of direct costs, rubles |
|||
Share in total |
|||
Distribution of general production costs, rubles |
As you can see from the example, in order for the generated cost of production to have a reliable value, you need to carefully consider the choice of the cost allocation method.
For example, if the wages of workers do not depend on the volume of output (time wages), and the change in the amount of direct costs is largely determined by the amount of raw materials and materials used, then it is advisable to distribute costs in proportion to the amount of direct costs.
If the amount of workers 'wages directly depends on the volume of output (), then the method of distribution in proportion to the workers' wages will give more accurate results.
End of the example.
In more detail with questions regarding the features of accounting and tax accounting in production, you can find in the book of JSC "BKR-Intercom-Audit" " Production».
If the enterprise uses a shop floor structure of production management, then for accounting of general production (shop) expenses it is customary to use collective and distribution account 25 "General production costs". It records the following expenses: salaries of engineers, employees, junior maintenancestaff; single social tax and insurance premiums v Pension Fund Russian Federation; for maintenance and repair industrial buildings and equipment; for building depreciation workshops; to ensure normal working conditions and technology without danger; losses from downtime; other expenses for the maintenance of the pricechemical laboratories, etc.
In the debit of account 25, races are debited within a monthshop moves from credit of material, settlement and other accounts in correspondence with credit of account 10 "Materials", account 70 "Rascouples with staff on remuneration ", account 69" Settlements for social insurance and security ", Account 71" Settlements with accountable persons ", account 60" Ras couples with suppliers and contractors ", etc.
General production costs for each workshop at the end of thenights are divided into two main groups: subdivisions and products. In this case, the main distribution functions should be taken into account:
1) collecting cost information by responsibility centers (structural divisions (workshop, production site, brigade), which accumulates information about the costs of acquisition of assets and expenses);
2) allocation of costs (allocation of costs is a process ofreduction of the costs incurred to a specific cost object) by specific object (organizational unit or product tion);
3) ensuring objective planning, rationing, cost forecasting, accounting and analysis of possible deviations;
4) determination of the results of activity of structural divisionsdivisions of the enterprise to reduce the cost of production;
5) identification of reserves for cost reduction for each group: division, products.
If an enterprise produces several types of products, then when calculating the cost of each type of product arises for giving the assignment of production overheads to the end a particular type of product. Traditional distribution methods firstly provide for the distribution of production into concessional expenses by production divisions andproduction (auxiliary and service subsection niyam), and then by product. Distribution procedure for investment costs are carried out based on the selecteddistribution basesand the method of current accounting for overheads.
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Base of distribution of general production costs - showing tel, which most closely correlates general production indirect costs with the volume of finished goods.
V traditional systems most commonly used cost allocationfactors to be monitored are: the number of man-hours workedowls, hourly tariff rates, the amount of accrued wages production workers' wages (it should be noted that with an increase in automation of production, there is a decrease in the importance of direct costs of wages of basic workers), the number of machine-hours - the duration of the process (in prothe process of automation, these factors better reflect the scheme of accumulationoverhead costs), features of technology parameters frompreparation of products, etc.
The selection of the distribution base is carried out by the accountant-analysisteak. For example, if the wages of production workers sneeze takes a larger share in production costs, then it can serve as a distribution factor, or production product is material-intensive, the distribution factor can serve as the cost of basic materials. This is a very important issue, since its decision affects the cost. spine of products, therefore, when choosing a distribution base, one should consider economic sense factor, be guided bykeeping industry guidelines for accounting, planningning and calculating the cost, take into account the special production and commercial activities of the enterprise.
The basis for cost allocation is usually kept unchanged.noy for a long time, since it is an element of the accounting policy of the enterprise.
Product overhead allocation process occurs in several stages:
1) first, overhead costs are distributed among workshops - waspdistribution of costs for production subdivisionsand non-production (serving) according to the chosen distribution factor. For example, if the factor is considered "Heating with natural gas", then the distribution of costs is carried outit is proportional to the volume of the heated premises;
2) overhead costs of service divisions of distributiondivided by production department taking into account the factor "volumeservices "consumed by the main divisions;
3) total overhead costs of the main productionplots are allocated to orders passing through thisworkshop, then - by type of products. Moreover, in each productionThe military unit can use its own overhead allocation factor.
Overhead costs are reflected in special statements, which allow you to analyze the types of costs and compare withplanned costs.
To allocate costs to non-production subsectionsbetween production units most often the following methods are used:
- direct cost allocation (applied if non-productionmanagement units do not provide each other with services);
- sequential, or step-by-step, distribution (is is used if non-production units provide services to each other in unilaterally);
- bilateral, or mutual, distribution (used if between non-production units to aare two-way interconnections).
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Direct distribution method.
The costs for each service unit are relative are sent to production sites directly. Distribution costs are proportional to the selected distribution base (for example measures, the percentage of consumption by the production unit must meadow of non-production unit). This base is preserved unchanged over a long period, which should be from in the accounting policy of the organization.
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The method of sequential, or step-by-step, distribution.
General principle cost allocation is as follows:
1) costs are determined for each non-production division;
2) the distribution base is selected (for the garage - car mileage transport, for the laboratory - the number of analyzes performed etc.);
3) allocate costs to non-production subsectionsniy between production units:
a) costs of a non-production unit providing services to other non-production units are unilaterally distributed among them proportionally the selected distribution base, after which they are not taken into account in the further distribution process;
b) costs of the remaining non-production units forthen distributed among the main production divisions, with a production division, consuming most of the services of non-production underdivision, proportionally attributed to the greater part for spending of this unit.
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The method of two-way, or mutual, distribution.
Cost allocation is carried out in stages:
1) an indicator is selected that acts as a base for the distributionlaziness (for example, direct costs);
2) the ratios between the segments are calculated,in the distribution of costs;
3) the costs of non-production subsection are calculatedniy, adjusted for two-way consumption services;
Adjusted costs are apportioned between the centermy responsibility