How to keep production records

Accounting of the production process implies the reflection of the costs of manufacturing the final product manufactured by the enterprise. At the same time, the volume and range of products are taken into account, the level of resource consumption is controlled, the cost is calculated, and the reserves for its reduction are identified.

Instruction manual

1

Define the composition of the costs included in the cost. They must comply with the expenses included in the tax base for income tax in accordance with Chapter 25 of the Tax Code (Articles 252-264).

2

Develop an internal workflow order that allows you to record any production operation. Use unified forms of primary documents.

3

Take into account the direct costs associated with production, the debit of the active account 20 "Main production". Open subaccounts for workshops (production sites), types of activity to this account. Accounting must be carried out in the context of each type of cost.

4

Relate the costs associated with the maintenance of auxiliary industries (for example, transport section, repair and construction site), in the debit of sub-accounts of active account 23 "Auxiliary production".

5

Record indirect costs (not directly related to the production process) on accounts 25 "General production costs" and 26 "General expenses." In debit 25 of the account, include salary expenses (including deductions) for site managers and auxiliary workers, depreciation, maintenance of fixed assets, electricity cost, etc.

6

Take into account the costs of maintaining and managing the enterprise for debit 26 of the account. This is the salary of management personnel, including deductions, the amount of taxes and fees attributable to cost, depreciation and maintenance of fixed assets not related to the main and auxiliary production, expenses for stationery and household needs, other expenses.

7

Distribute at the end of the month expenses of auxiliary production, general production and general business expenses between separate types of activity (products) in proportion to the selected base (wages of the main workers, number of machine hours, volume of finished products, etc.). Write them off to the debit of account 20.

8

Evaluate work in progress at the end of the month. Distribute the total cost of the debit of account 20 between goods sold and work in progress. Write off the debit of account 90 “Sales” (for works and services) and the debit of account 40 “Output of finished products” (for finished products) the cost of these activities.

9

The income and consumption of finished products in the warehouse for a month, account on account 43 at the planned accounting prices. Reflect the total cost of manufactured products at planned accounting prices for the credit of account 40 “Output of finished products”, their actual cost will be reflected in the debit. Compare debit and credit turnover. Close the account by posting: Debit of account 90 (sub-account “Cost of production”), Credit of account 40 “Output of finished goods” - the deviation is reversed in red if the planned cost exceeds the actual cost, or the debit of account 90 (sub-account of “Cost”), Credit of account 40 " Finished goods output "- the deviation is written off if the actual cost price exceeded the planned one.

10

Reflect the proceeds from the sale of products under the credit of account 90 in correspondence with account 62 "Settlements with buyers and customers". Determine the financial result of production by comparing the debit and credit turnover on account 90. Write off the profit in the credit of account 99 "Profit and loss", and the loss in the debit of this account.

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