Operating costs. What do operating expenses and income include? Operating expenses calculation formula

They represent a set of everyday expenses directly related to running a business, but not of a capital nature, that is, not due to the acquisition of new fixed assets.

What are operating expenses

Until 2006, the company’s expenses were divided into two groups:

• Direct - directly related to the main activity of an economic entity and included in the cost of goods produced (services provided). This is a set of expenses through which the final product that goes on sale is obtained from raw materials and supplies.
• Indirect - other expenses associated with maintaining the functioning of the business and not directly included in the cost of finished products.

Until 2006, PBU 10/99 was in effect as amended, where indirect costs were divided into three types:

• non-operating - i.e. related to the acquisition of fixed assets;
• operational - aimed at maintaining the daily functioning of the company;
• emergency - caused by the occurrence of emergency situations (accidents, natural or man-made disasters).

For example, in accordance with PBU 10/99, non-operating expenses include the acquisition of multifunctional devices, i.e. investment in fixed assets. Purchasing the necessary elements for the smooth operation of the device (cartridges, paper, consumables) is an operating cost for the organization.

Composition of the company's operating expenses

In 2006, Order No. 116n of the Ministry of Finance was adopted, which canceled the effect of PBU 10/99 in the previous edition. Since the publication of the administrative document, the term “operating expenses” has ceased to exist at the official level. All expenses of the organization were divided into two large groups: those related to the usual line of business and others.

Despite changes in regulations, the term “operating expenses” is widely used in accounting parlance. Today it is used as a synonym for the concept of “other costs”. According to the text of the regulation, this category includes:

• expenses associated with leasing the organization's fixed assets (for example, residential or commercial premises);
• expenses associated with the provision of intellectual property objects (licenses, patents) for use;
• interest paid by the company for the use of borrowed funds (loan products received);
• expenses associated with the write-off of fixed assets, disposal of warehouse stocks;
• commissions paid for banking services;
• expenses associated with organizing participation in other legal entities (for example, associated with the purchase of shares, shares);
• contributions sent to funds that are created in accordance with the provisions of accounting legislation;
• compensation for losses that the company’s activities caused to third parties;
• payment of monetary sanctions for non-compliance with the terms of contracts with counterparties;
• exchange rate differences (the currency sales rate was lower than the purchase rate);
• payments made by the company as part of charity (assistance to non-state foundations, contributions to cultural or sporting events);
• losses from previous periods recognized in the current year.

The organization's operating expenses are reflected in account 91. To separate them from other types of expenses, the accountant opens separate sub-accounts, for example, 91.2. At the end of the month, the balance formed in this subaccount is transferred to the account. 99.

One of the important parts of accounting is company income and expenses. It is the nature, conditions of implementation and direction of work of a particular organization that influence the division of funds into other income and expenses.

Relationship between operating and non-operating expenses

An organization operating in a commercial area is legally obliged to prepare report, speaking about the purposes of fulfilling certain expenses. According to all rules, any expenses must be economically proven.

In the chain, there is no question of documenting costs associated with the company’s core activities. However, what to do with other expenses?

In the generally accepted understanding, operating expenses are a kind of company expense, which are not directly related to its main activities. The current edition of the PBU does not include a precise definition of this term due to the classification adjustment (according to Order No. 116). Now, a simplified distribution scheme is used by law for other income and expenses, as well as for items for ordinary types of activities.

It turns out that all indirect costs of the company will be considered operational. Previously, there was a separate classification of expenses for non-operating, operating and emergency. After Order 116 came into force, the need for such gradation disappeared. However, the company can continue to share costs at its own discretion if it so chooses. The entire list of main operating costs is given in form 11 of Chapter 3 of PBU 10/99.

Non-operating expenses- these are expenses aimed at paying fines, interest, penalties, failures of past work that were found in the reporting period. They are related to operational ones in that, due to their similarity, they are no longer separated, but are taken into account in a single column “Other expenses”, that is, they are not related to the main work.

According to the previously introduced classification (PBU 10/99), other expenses not related to core activities included:

Other expenses include:

1. Payment of fines for violation of contract terms.
2. Payment for damage caused by the company.
3. Overdue accounts receivable, other impossible to collect relationships.
4. Loss due to write-off of an item with a markdown.
5. The volume of difference in exchange rates.
6. Other expenses.

By recording operating income and expenses separately, a company is able to identify net operating income. It will reflect that the profit column is larger than the indirect costs column. Net income is difference between these two indicators.

Also, to work with the analysis, the company can use the ratio of expenses and income of the operating plan to calculate the relevance of any operating activity, without excluding analysis over time.

Capital and operating costs – two main types expenses used in the turnover cycle of the enterprise. These expenses are completely different from each other, starting with the method of their acceptance in both accounting documentation and tax accounting.

It has already been described above that operating expenses are a type of other expenses when funds are not involved in the main activities of the organization. Capital costs are the amounts spent by the company on the purchase of non-current assets, as well as on their modification (extension, restoration, etc.) or modernization.

The main characteristic of capital expenditures is duration of their work. When a company intends to invest in assets for more than a year, the operation is likely to be classified as capital expenditure (CAPEX).

However, what exactly will be considered embezzlement depends greatly on the type of work and the rules used in the industry. For example, one organization will classify the purchase of a new printer to replace a broken one as capital expenditures, while another will classify the purchase of a license as capital expenditures, while a third will classify the receipt of a new building or office as CAPEX. In reality, such expenses are most often attributed to investments in fixed assets And intangible assets.

Operating income is the difference between the profit from the operating activities of the enterprise and operating expenses. It is noteworthy that in practice this term is often used to refer to income before payment of all taxes and interest imposed on the company.

However, it is important to note that EBIT (earnings before all taxes and rates) takes into account, among other things, non-operating profit.

The indicator is a very significant tool in the work of the company and beyond. It allows you to form a general picture of the economic condition of the organization so that investors are able to identify and evaluate the profitability potential for investing their funds.

A company must first determine its operating revenue and operating expenses in order to ultimately calculate its operating income. Profit from work is any increase, which was received as a result of activity, but does not include, for example, interest income or dividends.

It is important to remember that operating expenses are all loss items based on operating activities, excluding extraordinary operating expenses. If we reformulate a little, then the list of sources of profit from operating work and expense items of the same plan are permanent character and practically do not change over time.

Other expenses and income in accounting

According to general standards, other expenses and income are classified as count 91. Profits are accounted for by credit, losses - by debit. For complete control, first-order subaccounts are opened:

• 1 – to take into account profit;
• 2 - to take into account expenses.

Notes on these sub-accounts are made in accounting cumulatively during the entire reporting period. Based on the results, the ratio of other expenses and profit is displayed, which is already noted in subaccount 91.9 (also, for debit - loss, and income - for credit).

Important to remember! Analytical activities should help determine the financial results for each specific operation.

To divide profits and costs into operating, emergency and non-operating, an enterprise can create your own chart of accounts, assuring it in a local document or applying industry documents.

For example, for agro-industrial organizations, the scheme of accounts was issued by Order of the Ministry of Agriculture No. 654 in 2001. It allows medium and large companies to record other profits and expenses using the following subaccounts:

• 1 – operating income;
• 2 – operating expenses;
• 3 – non-operating income;
• 4 – non-operating expenses;
• 9 – balance of other indicators.

The final balance of subaccount 91.9, regardless of the case at the end of each month, is closed to account 99.

Analysis of efficiency and factors for increasing it

Optimization of operating costs – one of the main goals of enterprise management. Reducing them allows you to increase the speed of development of operational business activities, and therefore increase the amount of operating income. Exists two types of factors, affecting operating costs – internal and external.

Internal factors- This:

1. Size of production and sales of finished goods. An increase in these parameters, although it will cause a jump in operating expenses, can also reduce the cost per unit of the product, because the volume of the constant component of this accounting item will not change. For example, in one building or room, several more coffee machines were added to the coffee machine already installed there. The costs of moving technicians servicing equipment have not changed, but the costs of required energy and consumables have increased. As a result, the total cost of one sold cup can be reduced due to the optimization of transport costs, which are now distributed among three machines, rather than one.
2. Production circle length. With its decrease, the turnover time of current assets decreases, which means that the costs of maintaining products, losses from natural loss, collection costs for receivables, and unit costs for managing the organization are reduced.
3. Marking the productive process per individual employee. The higher this indicator, the lower the amount of expenses when paying employees.
4. Technical safety of fixed assets necessary for work. The higher the level of wear and tear, the greater the cost of repair and maintenance.
5. Number of personal current assets. The indicator is higher - financial costs for servicing borrowed funds are lower, and as a result, costs are lower.

External factors(do not depend on the wishes of the company) are:

1. Inflation in the state. The higher its level in the country, the higher the expenditure indicator will be. This is due to the payment of wages, debt servicing, etc.
2. Changes in tax rates or other mandatory payments. This is due to the fact that taxes occupy a fairly large part of operating expenses. Increasing the rate leads to an increase in their overall size.

Net Operating Income Formula

Net OD = Actual gross income (the sum of potential gross income and additional profit minus losses from lost funds) - Operating expenses

Correspondence and postings

Postings by account 91 subaccount 1:

1. Dt 62, 76 Kt 91.1– the value of accrued lease payments receivable is reflected; dividends and interest on securities are also accrued receivable.
2. Dt 62 Kt 91.1– proceeds from the sale of assets, reflection of profits from previous years, write-off of expired accounts payable, inclusion of the amount of the reserve for doubtful debts as part of other expenses.
3. Dt 66, 67 Kt 91.1– interest receivable on issued loans and borrowings.
4. Dt 98 Kt 91.1– income from property received free of charge.
5. Dt 57, 52 Kt 91.1– positive exchange rate difference from purchasing foreign currency.
6. Dt 99 Kt 91.1– loss from other activities of the organization is reflected.

Subaccount 2:

1. Dt 91.2 Kt 01– the residual value of the fixed asset intended for sale is written off.
2. Dt 91.2 Kt 04– the residual value of intangible assets intended for sale is written off.
3. Dt 91.2 Kt 10– the cost of materials sold is written off.
4. Dt 91.2 Kt 66, 67– interest has been accrued on loans and borrowings taken out.
5. Dt 91.2 Kt 20– costs of conservation of objects.
6. Dt 91.2 Kt 60– expired accounts receivable are included in other expenses.
7. Dt 91.2 Kt 99– profit from other activities is reflected.

Account 91 correspondence:

During the month, debit 91.2 and credit 91.1 accumulate other expenses and income. At the end of this period, the differences between the indicators of account 91 are determined, the final balance is calculated, reflected in the subaccount 91.9 in correspondence with account 99. The final income is noted for the subaccount 91.9, and the expense for the loan.

It turns out that at the end of the period the synthetic account is, in general, characterized by zero balance. But at each count, the balance remains and is constantly accumulating. As a result, account 91 is closed.

Defined by the accounting standard PBU 10/99. The list of operating expenses includes costs for certain types of activities that are not related to the subject of the company's activity. In particular, expenses incurred as a result of:

• providing assets for rent,
• participation in the authorized capital of other companies,
• granting intellectual property rights,
• sales, write-offs of any assets other than cash (except for currency), products, goods,
• payment for services provided by credit institutions,
• interest payments on loans and borrowings,
• contributions to valuation reserves formed in accordance with accounting requirements, and reserves created in connection with the recognition of contingent facts of economic activity.

In addition, other expenses are considered operating expenses in accounting: the amounts of taxes and fees that are credited to financial results. Next, we will look at several types of operating expenses and the features of their accounting. For more detailed information, please contact BF Consulting specialists. Here you can also order for various types of activities.

Operating expenses for providing assets

The provision of assets for temporary possession is carried out under a lease agreement. However, the landlord must still include details of the property being provided. Exceptions are enterprise rental and leasing.

The lessor organization transferring temporarily unused property must keep separate records of it. For a general record of information about the availability and movement of fixed assets (fixed assets) that are in use, stock, conservation and trust management, account 01 is used. Accounting for the transfer of fixed assets for rent can be reflected in the subaccount “Fixed assets leased out”.

Information about the availability and movement of investments in material assets that the company transfers for temporary use for the purpose of generating income is reflected in account 03.

For both accounts, analytical accounting is carried out indicating specific types and objects of fixed assets, material assets, as well as tenants. Operating expenses in accounting should be reflected as completely as possible.

OS are included in part of the tax base for property tax. The lessor calculates and pays the tax, since fixed assets are listed on his balance sheet. This point must be taken into account when determining the rent.

Expenses associated with participation in the authorized capital of other enterprises

The calculation of these operating expenses in accounting is determined in accordance with paragraph 6 of PBU 10/99. An amount equal to the amount of payment of accounts payable (in cash or other form) is taken into account.

Operating expenses include costs arising from participation in the general meeting of shareholders or participants, if we are talking about a limited liability company. An example is the funds allocated for business trips.

During the annual inventory, operating expenses in accounting may include payment for extracts received from the register of shareholders. The business transaction will be reflected by the following posting: debit account 91, subaccount 91-2 credit account 76 with the corresponding subaccount.

Operating expenses (maintenance expenses) include the following items:

Fixed expenses are expenses that do not depend on the degree of occupancy of the property by tenants. Typically this includes property tax, land payments, property insurance costs and others.

Variable expenses are expenses that are associated with the intensity of occupancy of space by tenants and the level of services provided. The composition of variable costs depends on the characteristics of the object being assessed. As a rule, these are the costs of building management, utility bills, security, cleaning of common areas, garbage removal and others.

Replacement reserve is the amount of funds required to replace and repair elements with a short service life. Since these are usually large lump sums, to stabilize expenses, you should open a special account, to which you then annually transfer part of the funds to cover upcoming expenses.

The total operating expenses are calculated as the sum of the above expenses. The appraiser believes that the following costs need to be taken into account:

Costs associated with managing the facility.

Income tax.

Property tax

Appraisers believe that the amount of the reserve for replacement during normal management of the facility should correspond to the level of depreciation charges, therefore these expenses were not deducted from actual income and were not added when forming net operating income.

Costs associated with facility management

The facility can be managed in-house or with the involvement of a third-party specialized organization.

The cost of third-party services corresponds to the average market indicator -5% - 15% of the Actual gross income. In this case, the minimum indicator was used - 5%, since the management of similar real estate is not associated with any hidden problems or circumstances.

The average market rental rate, calculated earlier, involves paying utility bills in addition to payments for renting premises, therefore these expenses are not taken into account when generating net operating income.

Net operating income

Net operating income (NOI) is the expected income remaining after subtracting operating expenses for the year from actual gross income.

Determining the capitalization rate

Capitalization rate is a coefficient that converts income into value, taking into account both profit and capital recovery.

To determine the adequate value of the risk-free rate used by appraisers, the market for government securities GKO-OFZ can be considered. Since we are examining a long-lived property, the Appraisers logically considered the yield on securities with a maximum maturity of 30 years, which at the valuation date was 8.79%:

This rate is nominal, which means it must be adjusted to the real rate, that is, cleared of inflation. The draft federal budget of the Russian Federation for 2015 includes an inflation forecast (updated) of 4.7%. It is known that with inflation less than 15% per year, the well-known Fisher formula is converted into the expression:

Ср = (Сн – I), (8)

Ср – real rate;

Сн – nominal rate;

I – inflation.

Thus, the real risk-free rate will be: 8.79 – 4.7 = 4.09% (in shares – 0.0409).

Premium for low liquidity - when calculating this component, the impossibility of immediate return of investments made in the property is taken into account. That is, what is meant here is the amount of compensation that should be included in the price of the property when it is sold, arising from the inability to use funds during the exposure period. For the assessed object, the exposure period will be 3 months. It should be assumed that this amount received immediately could be reinvested with income at the level of the risk-free rate. Accordingly, this type of bonus can be calculated as follows:

P 1 = r 0 /12 × T exp, (9)

T exp – the normal period of exposure of a real estate property of the type being assessed on the market.

The rate of return on capital for premises is calculated based on the remaining life. Data is provided in table No. 13

Table No. 13 - Determination of capitalization rate

The market value calculated by the income approach will be determined by the formula:

FVn – net operating income;

R – capitalization rate.

Calculation of the market value of objects using the income approach

Table No. 14 - Calculation of the cost of non-residential premises using the income approach

Name	Unit of measurement	Basic value
Total area of ​​the property being assessed	sq.m.	262,3
Annual gross income from renting out premises, including VAT, rubles	rubles/year	1 310 802,54
Underload ratio	share	0,87
Actual gross income including VAT	rubles/year	1 136 028,87
Operating expenses:
Facility management costs	rubles/year	56 801,44
Income tax (13%)	rubles/year	140 299,57
Tax base for calculating property tax, rub.		11 302 093,67
Property tax (2.2%)	rubles/year	248 646,06
Net operating income	rubles/year	938 927,86
Capitalization rate	%	6,72
Market value including VAT	rubles	13 965 619

The market value of non-residential premises within the framework of the income approach is presented in table No. 15.

Table No. 15 - Market value of real estate according to the income approach

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

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

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

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

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

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

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

· other expenses.

Other expenses include:

1.operating expenses are the costs associated with:

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

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

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

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

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

6. - payment for services provided by credit institutions;

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

8. - other operating expenses.

2. non-operating expenses are:

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

2. - compensation for losses caused by the organization;

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

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

5. - exchange rate differences;

6. - the amount of depreciation of assets;

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

7.8.- other non-operating expenses.

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

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

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

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

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

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

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

Production costs are classified according to the following criteria.

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

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

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

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

2) labor costs;

3) contributions for social needs;

4) depreciation of fixed assets;

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

Grouping by costing items includes:

1) “raw materials and supplies”;

2) “returnable waste” (subtracted);

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

4) “fuel and energy for technological purposes”;

5) “wages of production workers”;

6) “contributions for social needs”;

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

8) “general production expenses”;

9) “general business expenses”;

10) “losses from marriage”;

11) “other production costs”;

12) “commercial expenses”.

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

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

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

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

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

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

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

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

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

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

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

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

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

1) expenses for ordinary activities;

2) other expenses.

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

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

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

· costs associated with production and sales;

· non-operating expenses.

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

· material costs;

· labor costs;

· the amount of accrued depreciation;

· other expenses.

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

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

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

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

· expenses taken into account for tax purposes in full;

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

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

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

Contract price;

Extra charges (surcharges);

Commission paid to intermediary organizations;

Commodity exchange services, including brokerage services;

Services of transport and other organizations for delivery and storage;

Cost of containers and packaging materials, including packaging.

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

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

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

To labor costs include:

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

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

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

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

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

Payment for forced absences or less than paid work;

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

Incentive and/or compensatory payments;

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

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

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

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

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

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

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

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

Depreciation of fixed assets includes:

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

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

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

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

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

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

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

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

Business travel expenses;

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

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

Rewards for inventions and innovation proposals;

Lifting;

Payment to third parties for fire and security guards;

fees for training and retraining of personnel;

Payment of postal, telegraph and office expenses;

Costs for warranty repairs and maintenance;

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

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

Amortization of intangible assets;

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

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

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

♦ raw materials and basic materials;

♦ semi-finished products of own production;

♦ returnable waste (subtracted);

♦ auxiliary materials;

♦ fuel and energy for technological purposes.

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

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

According to the form of payment;

For the intended purpose.

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

1) payments made in cash;

2) payments made in kind;

3) payment in favor of the employee.

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

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

1) any accruals to employees made for various reasons;

2) incentives and bonuses;

3) bonuses and one-time incentive accruals;

4) compensation accruals related to the operating mode;

5) compensation charges related to working conditions;

6) costs associated with maintaining employees.

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

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

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

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

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

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

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

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

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

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

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

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

20 “Main production”;

21 “Semi-finished products of own production”;

23 “Auxiliary production”;

25 “General production expenses”;

26 “General business expenses”;

28 “Defects in production”;

29 “Service industries and farms”;

96 “Reserves for future expenses”;

97 “Deferred expenses”.

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

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

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

Amount of direct materials costs,

Amount of salary expenses

The amount of direct costs of materials and wages,

The sum of all direct expenses.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The main groups that make up general production costs include:

Auxiliary products and components;

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

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

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

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

Depreciation of production equipment and vehicles;

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

Equipment operating costs;

Wages and social contributions for workers servicing equipment;

Costs of testing, experiments and research;

Labor protection of workshop workers;

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

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

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

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

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

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

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

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

Expenses for business trips of the management staff;

Representation expenses related to the activities of the organization;

Office and postal expenses;

Depreciation of fixed assets for general purposes;

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

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

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

Expenses for labor protection of the organization's employees;

Training and retraining of personnel;

Mandatory deductions, taxes and fees;

Unproductive general business expenses, etc.

All actual costs are collected and reflected in accounting records

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

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

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

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

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

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