Does not close 20 account 1s 8.2.

On account 20 “Main production” production costs are taken into account. Closing account 20 in 1C 8.3 Accounting occurs automatically. There are several reasons why account 20 in 1C 8.3 Accounting 3.0 is not closed. In this article, read about 4 such reasons and how to eliminate them.

All production costs are divided into direct and indirect. Direct costs include costs that can be attributed to specific products. Indirect costs are costs that cannot be tied to the production of specific products.

In the debit of account 20, enterprises take into account their direct production costs:

Material costs;
Labor costs for workers;
Calculation of contributions for wages;
Depreciation of production equipment.

Quick transfer of accounting to BukhSoft

At the end of the month in 1C 8.3 Accounting, account 20 is automatically closed to accounts 43, 40, 90. To close the month without errors, you must:

Set up an accounting policy in 1C 8.3 Accounting to account for production of products and performance of production work and services;
Configure payroll parameters for employees producing products;
Correctly indicate item groups and divisions in production documents (invoice requirements, production reports for a shift);
It is correct to take into account the balance of work in progress in 1C 8.3.

Step 1. Set up accounting policies in 1C 8.3 for production purposes

One of the reasons why account 20 is not closed may be incorrect setting of accounting policies. To set it up for production accounting, go to the “Main” section (1) and click on the “Accounting Policy” link (2). A window for setting it up will open.

In the field “Main cost accounting account” (3), indicate account 20.01 “Main production”.

In the settings window, check the boxes “Release of products” (4) and “Execution of work...” (5). In the “Costs are written off” field (6), select one of three values:

"Excluding revenue." In this case, account 20 will be automatically closed regardless of the availability of revenue;
"Including all proceeds." With this method, account 20 will be closed according to the item groups for which there was revenue;
“Including revenue from manufacturing services only.” If you select this value, account 20 will be closed only after the document “Provision of production services” is completed.

Now the 1C 8.3 program understands that your organization is engaged in the production of products and the provision of production services, and will close account 20 at the close of the month. If your organization does not provide production services, do not check the box “Perform work...” (5).

To close the month, go to the “Operations” section (7), and click on the “Month Closing” link (8).

In the window that opens, select your organization (9), specify the period (10) and click the “Close the month” button (11). After successful completion, the operation “Closing accounts 20, 23, 25, 26” (12) will be colored green. By clicking on it, you can see the transactions for closing account 20.

Step 2. Set up wage accounting methods in production in 1C 8.3

The wages of workers in production departments and insurance premiums for them should be taken into account in account 20. It is very important to correctly attribute the wages of workers to the products produced. To do this, use the reference book “Nomenclature Groups”. With its help, all manufactured products are combined into several main categories. For example, in a furniture factory that produces several hundred types of products, such groups could be:

Cabinets;
Tables;
Chairs.

This enlarged grouping allows you to distribute production costs to each product group.

Creating a new value "Payroll accounting method"

When calculating wages for production workers, it is very important to indicate the correct nomenclature group. Otherwise, account 20 may not be closed. To set up payroll accounting, go to the “Salaries and Personnel” section (1) and click on the “Salary Settings” link (2).

In the settings window, go to the “Reflection in accounting” section (3) and click on the link “Salary accounting methods” (4). The “Salary Accounting Methods” window will open.

In the window that opens, you see a list of all previously created payroll methods. How to create a new method, for example, for calculating wages for employees involved in the production of cabinets? To do this, click the “Create” button (5).

In the window that opens, select the account “20.01” (6), in the “Item groups” (7) field, select the desired value, for example, “Cabinets”. In the cost items (8), indicate the required item. To save the setting, click the “Save and close” button (9). Next, you need to create a new value for this method in the “Accruals” directory.

Creating a new accrual type

Now create a new value in the “Accrual” reference book. To do this, in the salary settings window, click the “Accruals” button (10).

Here you see a list of all previously created payroll types.

To create a new accrual type, click the “Create” button (11). A window will open to create a new setting.

Here, indicate the name of the new accrual (12), the indicator for personal income tax (13), select the indicator for taxation of insurance premiums (14), and the type of expense for taxation (15). In “Reflection method” (16), indicate the created method of reflecting salaries. To save the value, click the “Save and close” button (17). For each item group, you need to create your own accrual type and use it to reflect the salaries of production workers. If there was a production output according to the item groups “Tables” and “Cabinets”, then payroll also needs to be generated according to these item groups. If you calculate wages for another item group, then account 20 will not be closed.

Step 3. Main mistakes when generating production documents in 1C 8.3

Inconsistency between the analytics in the invoice requirement and the production report

When creating production documents in 1C 8.3, pay special attention to filling out the “Cost division” and “Item group” fields. For one type of product produced in one department, these indicators in the documents “Requirement-invoice” and “Production report for the shift” must be the same.

In other words, if you indicated the “Furniture Shop” division and the “Cabinets” product group in the invoice request when transferring materials to production, then when producing products from these materials, also indicate the “Furniture Shop” division and the “Cabinets” product group. Otherwise, when closing a month in 1C 8.3, an error may occur. The following message will appear on the screen:

If, when transferring materials, you do not know exactly what products you will produce, then there are two solutions:

After releasing the product, go to the invoice requirement and correct the item group to the correct one;
Use a larger nomenclature group. For example, instead of “Cabinets,” indicate “Furniture.” The fewer item groups, the easier it is to keep records, but at the same time, the detail of expenses in reports is lost. Choose for yourself the optimal number of item groups, which will allow you to take into account the interests of accounting and management accounting.

Lack of production (materials were transferred, but there was no production)

If in your accounting policy there is a checkmark opposite the inscription “Performance of work, provision of services to customers” (1) and below it is indicated “Excluding revenue” (2), then account 20 will be closed regardless of whether there was a production release or not. Attention!!! This checkbox should be included in the accounting policies of only those organizations that actually provide such services. If your company is engaged only in the production of products, then account 20 should be closed only if there is a production of products.

If in 1C 8.3 Accounting 3.0 the 20th account is not closed, then perhaps the reason is that there was no production. In this case, account 20 will be closed in the following periods when the production is issued. If in a certain period materials were transferred to production, but there was no production, an account balance of 20 arises, or in other words, work in progress. In the balance sheet you will see this balance as the debit balance of account 20 at the end of the month (3).

Step 4. Take into account the balance of work in progress using the document “WIP Inventory”

Account 20 does not have to be closed in all cases. Manufacturing enterprises often have balances of work in progress in this account. Program 1C 8.3 Accounting does not make calculations related to work in progress. If your enterprise has materials transferred to production, but not processed, and also if you have incurred other direct costs not included in, then you need to account for the cost of these materials and costs as work in progress. This cost should be reflected as the balance at the end of the period in the debit of account 20. In the previous step, we considered the simple case of work in progress, when there was no production at all during the reporting period. How to reflect the balance of work in progress in other cases in 1C 8.3? For this purpose, 1C 8.3 Accounting provides a special document - “Inventory of work in progress.” To create it, go to the “Production” section (1) and click on the “Refinery Inventory” link (2). A window with previously created documents will open.

In the window that opens, click the “Create” button (3). A form will open to fill out.

In the “WIP Inventory” document, indicate:

Your organization (4);
Cost Account (5);
Document date (6);
A division in which there is a balance of work in progress (7).

The nomenclature group according to which the WIP arose (9);
The cost of work in progress for this group in accounting and tax accounting (10). You have to calculate it yourself.

To reflect the document in accounting, click the “Post and close” button (11).

After posting the “WIP Inventory” document and closing the period, on account 20 you will see the balance at the end of the period for each item group specified in the inventory document. The balance amount will also correspond to the amount reflected in this document.

Both beginners and experienced users of accounting programs face the problem of closing account 20. In this publication, 1C methodologists examine the main causes of this problem and give recommendations for eliminating it. As a rule, this occurs due to incorrect or incomplete reflection of financial and economic transactions in the program. The material was prepared using the program "1C: Accounting 8" (rev. 2.0).

Operations → Closing the month):

cancel month closure;

In economic programs of the 1C:Enterprise 8 system, account 20 “Main production” is closed (menu Operations → Closing the month

Closing the month

Month-end operations include calculations of depreciation, cost calculation, etc. These operations are reflected in accounting in a certain sequence that cannot be changed.

For some routine operations, a large number of transactions are generated. In addition, operations are simultaneously performed for tax accounting for income tax.

The month end assistant provides the option (menu Operations → Closing the month):

perform all necessary month-end closing operations in the correct sequence;
partially close the month;
cancel month closure;
partially cancel month-end closing;
refuse to perform the operation in the current month (skip);
generate reports explaining calculations and reflecting the results of performing routine operations;
view the results of performing a routine operation;
draw up a report on the implementation of routine operations.

Closing accounts 20, 23, 25, 26(menu Operations → Closing the month). When performing the operation Closing accounts 20, 23, 25, 26, the correctness of the reflection of business transactions in the program is automatically checked. As a result, for example, incorrect turnovers and balances in production cost accounts and incorrect data in registers can be detected. In such a situation, the routine operation of closing production cost accounts cannot be carried out correctly, so the program displays an error message. Below we provide a description of the most common accounting errors and the reasons for their occurrence.

Production output, provision of services or WIP balances are not reflected

When performing a routine operation Closing accounts 20, 23, 25, 26 "The production of products, provision of services or WIP balances are not reflected". In this case, you should first of all check how the basis for the distribution of direct expenses is set in the accounting policy (menu Enterprise → Accounting policy → Accounting policy of organizations, bookmark Production). Possible options in this case: At planned production cost, By revenue. Next you should proceed depending on the selected option.

If the distribution of direct costs is carried out according to the planned cost of production, then you should check whether it is equal to zero.

To do this, it is recommended to generate a report Account Analysis 20(23) with detailing by subconto Divisions And Nomenclature groups(Fig. 1) and check the compliance of the amounts of current expenses (debit turnover) and the amounts of the planned cost of production (credit turnover).

Rice. 1

In this case, there must be non-zero turnover in both debit and credit. If the loan turnover is zero, because there really was no issue, it is necessary to reflect the balances of the work in progress using a document WIP Inventory.

If the distribution of direct expenses is based on revenue, then you should check whether it is equal to zero. To do this, it is recommended to generate a report Subconto analysis by type of subconto Nomenclature groups(Fig. 2). And check for the presence of revolutions in account 90 and in account 20, 23 at the same time.

Rice. 2

If the services were not actually provided, then it is also necessary to reflect the remaining work in progress using a document WIP Inventory.

The order of divisions is not established

If the closing sequence of cost accounts is determined manually ( Accounting policy, bookmark Release of products and services), then it must be specified. To do this, the user needs to create, fill out and post a document .

Moreover, if the document Setting the department order for closing cost accounts created earlier, then for one reason or another it may contain irrelevant data: not all divisions or divisions belonging to another organization. To resolve this error, it is recommended to create a document with the date of the current period. The tabular part of the document is filled in automatically using the button Fill.

Cost analytics not completed

To correctly close twentieth accounts, it is important to indicate all objects of analytical cost accounting when reflecting expenses and output. To check, you should generate a report Balance sheet for account 20, 23, 25, 26 in detail for all types of subconto.

In relation to turnover on the debit of accounts 20, 23, the following must be indicated: Division, Nomenclature group, Cost item. For turnover on the credit of accounts 20, 23 the following must be indicated: Division, Nomenclature group. For turnovers on the debit of accounts 25, 26 the following must be indicated: Division, Cost Item.

Errors associated with reflecting the provision of services

Account 20 cannot be closed if, when reflecting the sale of services using a document Sales of goods and services on the bookmark Services column not filled in Subconto. To check this indicator, it is recommended to open the accumulation register entries Sales of services and make sure that the column Nomenclature group filled.

Also in the program "1C: Accounting 8" when performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: "Invalid item group specified for issue". One nomenclature group cannot be used in documents Sales of goods and services on the bookmark Services in the Subconto column and in documents Act on the provision of production services And Shift production report.

To check the correctness of specifying item groups for release, it is recommended to compare the entries in the accumulation register in a collumn Nomenclature group, as well as entries in the accumulation register Sales of services in a collumn Nomenclature group.

The counter issue accounting register is not filled in

If there is a counter issue, then in order to properly close the twentieth accounts it is necessary to make entries in the information register Counter release.

Typically, a counter release occurs if products produced in the same period are written off as production expenses.

This can be seen, for example, by generating a report Account analysis 20, 23, 25, 26(see Fig. 3).

Rice. 3

If there is account 43 in the list of accounts in the Debit column, then there may be a counter issue.

The distribution base for indirect costs has not been set

Problems with closing production cost accounts may arise due to the lack of an allocation base for indirect costs.

In this case, the balance will be incorrectly listed on account 25 or account 26. The distribution base for indirect costs is set in the information register (menu Enterprise → Accounting policies → Methods for distributing indirect expenses of organizations).

In this register, the rules must be set so that:

all turnovers in the debit of accounts 25 and 26 were covered;
all distribution bases were not equal to zero.

Planned production cost, you need to view the accumulation register entries Product output at planned prices (accounting) for the current period.

In a collumn Planned cost

To monitor the formation of the distribution base Issue volume The user is advised to view the entries in the same accumulation register.

In a collumn Quantity non-zero indicators must be present.

To see how the distribution base is formed Material costs Analysis of subcontos by subcontos with a view Expenditures with selection by details Type of costs NU with meaning Material costs.

The report should show non-zero turnover on the debit of the analyzed account.

To control the distribution base Salary it is recommended to generate a report Analysis of account 20 And Analysis of account 23 along the subconto with a view Cost items with selection by details Type of costs NU with meaning Salary

The accounting operations performed by the organization are quite diverse, and it may be necessary to monitor other indicators.

To see how the distribution base is formed Selected direct cost items, it is recommended to generate a report Analysis of account 20 And Analysis of account 23 along the subconto with a view Expenditures with selection according to the list of cost items indicated in the information register Methods for allocating indirect costs in a collumn List of cost items. The report should show non-zero debit turnover.

Behind the distribution base Revenue can be traced using the accumulation register entries Sales of services for the current period. In a collumn Sum non-zero indicators must be present.

Errors when reflecting the release of finished products

Most often, errors associated with closing account 20 are due to incorrect recording of manual transactions.

When performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: "The release of products or services is incorrectly reflected". To correctly close production cost accounts, it is necessary that information about the release of products and services is reflected in the following accumulation registers:

Product output at planned prices (accounting),
Product output at planned prices (tax accounting),
Sales of services.

To do this, product release must be reflected in the following documents:

Shift production report,
Act on the provision of production services,
Sales of goods and services.

If other means are used to reflect the release (manual operation, non-standard documents), then care must be taken to create entries in the above-mentioned registers.

In addition, errors may be due to the fact that the release of finished products is reflected in the credit for accounting for indirect costs.

The output of finished products is accounted for as a credit to direct cost accounts. For main production this is account 20.01, for auxiliary production this is account 23. Other accounts cannot be used to reflect the output of finished products and services.

Errors when reflecting transactions subject to UTII

When performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: “The application of a special taxation procedure for certain types of activities is not indicated”. If the checkbox is not checked in the accounting policy and recognition of production costs is reflected: according to UTII - ; for all types of activities - For different types of activities, when closing the twentieth accounts, problems will arise.

In the accounting policy, you must check the box A special taxation procedure is applied for certain types of activities.

Also when performing a routine operation Closing accounts 20, 23, 25, 26 the following message may be displayed: "The item group for income and expenses is incorrectly specified".

If a nomenclature group is used to reflect revenue from services rendered related to activities subject to UTII (account 90.01.2), then this nomenclature group cannot be used to reflect revenue from activities with the main tax system and to reflect direct expenses for activities with a special taxation procedure.

To check expenses, you should generate a report Subconto analysis along the subconto with a view Nomenclature groups and subconto Expenditures with selection by details Expenditures with title For certain types of activities with a special taxation procedure and further check that the list of nomenclature groups does not include those used to reflect revenue by types of activities subject to income tax.

Errors when recording costs on direct expense accounts

There are two groups of errors here. First, problems with account 20 may arise if the allocated expenses are recorded in direct expense accounts. Expenses related to all types of activities are reflected under cost items with the type For different types of activities in the accounts of indirect expenses. We are talking about general business expenses (accounts 26) and general production expenses (25). Secondly, errors may be due to the fact that standardized expenses are recorded in direct expense accounts.

Standardized expenses are reflected by cost items as follows:

voluntary personal insurance, which provides for payment of medical expenses by insurers;
voluntary personal insurance in case of death or disability;
voluntary insurance under long-term life insurance contracts, pension insurance and (or) non-state pension provision for employees;
entertainment expenses;
advertising expenses (standardized).

The calculation of the amount of recognition of these expenses for tax accounting is carried out in accordance with the norms established by law on an accrual basis from the beginning of the year only for indirect expenses of tax accounting.

Both beginners and experienced users have concerns about closing 20, 23, 25, 26 accounts. Using the example of the program “1C: Enterprise Accounting 8”, ed. 3.0, let’s look at what settings need to be made so that cost accounts are closed correctly every month.

Setting up accounting policies

An accounting organization is created in the program annually, and reference books are filled out along with it: methods for determining indirect costs and a list of direct costs.

The screenshot shows that there are two checkboxes:

« Output" - should be owned by those organizations engaged in production.

« » – should be used by organizations that specialize in providing production services.

If none of these settings are selected, then it is understood that the program is keeping accounting records of the direction - “bought - sold” - nothing will be produced and no services will be provided, therefore, account 20 will not be used at all in the activities of such an organization .

Accounts 20, 23, 25, 26 collect production costs: 20 and 23 accounts reflect the organization's expenses that can be attributed to a specific type of product - direct costs, and 25 and 26 accounts - expenses that relate to the production of several types at once products, that is, indirect costs. In the chart of accounts “1C: Accounting 8”, direct expense accounts have the subaccount “ Nomenclature group", therefore, such expenses can be directly written off to the cost of production for a specific product group. Indirect expenses do not have a subconto " Nomenclature group“Consequently, they cannot be included directly in the cost of a specific type of product.

When setting the flag " Carrying out work and providing services to customers"A field becomes available in which you must select a condition for closing the account on January 20 at the end of the month, note that this condition applies only to services:

Without taking into account revenue - all costs that have accumulated on account 20.01 will be written off as a routine operation when closing the month on Dt 90.02.1 " Cost of sales for activities with the main tax system", regardless of whether there was revenue or not.

Taking into account all revenue, this condition is the complete opposite of the previous one, that is, if at the end of the month the organization has revenue for a specific product group, then account 20.01 will be closed, if there was no revenue, it will not be closed. Also, if at the end of the month it is necessary to reflect work in progress for a closed item group, then it is necessary to post the document “ WIP Inventory", in which indicate a specific product group that should not be closed to the cost account 90.02.1.

Taking into account revenue only from production services - this option for writing off costs in account 20.01 is aimed at organizations that provide services of a production nature; transactions of this kind are reflected in the document “ Provision of services" With this option, only the amount of revenue that was posted using the above document will be taken into account. If the document " Sales of goods and services", then this revenue will be ignored for writing off costs.

Also here you should select the setting for closing indirect expenses reflected on account 26. If you select the option “ IN cost of sales (direct costing)", then indirect costs at the end of the month will be written off on Dt 90.08. If you select the option “In the cost of products, works, services,” then indirect costs will be written off at the close of the month to the direct costs account 01/20, and then account 20 will be closed to account 43 “ Finished products».

After checking the “ Output" register becomes available for customization " Methods for determining indirect costs" This register is filled out annually when creating the organization’s accounting policy; entries are made about which cost items are classified as indirect costs and what their distribution base is. It is necessary to pay attention to the fact that if the organization uses the direct costing method, then entries should be made here only for account 25. When creating entries in this register, you must indicate the date from which the entry is valid (each subsequent entry with a new date cancels the previous one ), organization, cost account, cost item, and allocation base for the specified item.

There are several options for choosing an allocation base for indirect costs:

Volume of output – account 25 is closed to account 20, if the database contains the document “Production Report for a Shift”, with this method we will see the number of products produced.

Planned cost - account 25 is closed to account 20 if there is a document “Production Report for a Shift”, but with this method, unlike the volume of output, we will see only the amount of products produced.

Wages - account 25 will be closed to account 20 in proportion to wages for cost items in NU - wages.

Material costs - account 25 will be closed to account 20 in proportion to material costs according to cost items in NU - material costs.

Revenue – in order for an account to be closed, there must be revenue, that is, the database contains sales documents or an act of provision of services.

Direct costs - the base is the turnover of account 20, without selection by cost items.

Individual cost items - the base is the turnover on account 20, with selection according to the specified list of cost items in the “list of cost items” field.

Not distributed - when you select this base, nothing will be closed; you will need to close it manually. This distribution base is used in rare cases when standard closure using the above distribution bases is not suitable.

List of direct expenses

To correctly fill out the report and calculate it is necessary to annually configure the list of direct expenses (menu “ Main» – « Taxes and reports» – « Income tax» – « List of direct expenses"). As you keep records throughout the year, you can add new items to this list that relate to direct expenses for correct record keeping.

In this directory, entries are configured for the correct closure of accounts 20 and 23. Similar to the directory of indirect expenses, records are created using the button " Create" The period of validity, organization, type of tax accounting expenses, debit account are indicated; for greater detail, you can also indicate an accounting cost item (one type of expense in a tax accounting system may include several accounting items, you can check this by referring to the reference book “ Expenditures" (menu " Directories" - "Income and expenses" - "Cost items»).

Expense items that are not listed in this list are automatically recognized by the program as indirect costs even when the month is closed with a regulatory operation " Closing accounts: 20, 23, 25, 26» are written off in tax accounting to account 90.08.

Recommendations for correcting errors that occur when closing a month

A very common situation is that the closing of the month was successful, the program did not produce any errors, but when generating the balance sheet, the user notices that on January 20 the account was closed to the account on August 90 or was not closed at all. You need to do the following:

look at the entries in the routine operation “Closing accounts: 20, 23, 25, 26” to which account the account 20/23 was closed. If it closed on August 90, then you need to check the list of direct expenses; perhaps there are not enough entries here;

according to the report “Analysis of subconto: item group, analyze for which item group and cost item the full/partial closure of account 20/23 to account 90.02 did not occur. If the direct expense accounts are not closed at the cost of production, this may mean that there is work in progress in the program, there are not enough entries in the list of direct expenses, or there is no revenue for this item group.

After checking the documents and making changes to them, you must close the month again.

It also happens that the program produces errors indicating where the problem is and what needs to be done to correct these errors. Everything is simple here, you should read all the information that the program provided, correct errors following the recommendations, and close the month again.

In conclusion, let us once again draw attention to the fact that the organization’s accounting policy is created annually, and along with it, methods for distributing indirect costs and a list of direct costs are created. The list of direct expenses is precisely due to the presence of entries in it, the program “1C: Accounting 8”, ed. 3.0, determines what to write off as indirect expenses when closing the month, and what to direct expenses.

cost accounting policy 1C

We talked about what accounting account 20 “Main production” is intended for, as well as about typical accounting entries using this account in ours. In this material we will dwell in more detail on closing account 20.

When the account is closed 20

Considering that the debit of account 20 collects costs for the production of products, performance of work, provision of services, account 20 is closed when production of products is completed, work is performed or services are provided. Closing account 20 means reflecting it in the accounting entry for the loan. When closing account 20 in connection with the completion of production, performance of work or provision of services, accounting entries may be as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

After the above entries, account 20 can either be reset to zero or maintain a certain debit balance. In the latter case, they speak of the presence of work in progress (WIP) at the reporting date.

Let us remind you that work in progress is products or work that have not passed all stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance (clause 63 of Order of the Ministry of Finance dated July 29, 1998 No. 34n).

Considering that analytical accounting on account 20 is carried out, including by types of products, works or services, for certain types of products or works the closure of account 20 may be reflected, while for others the balance will nevertheless be reflected in the form of work in progress.

At the same time, crediting account 20 does not always mean that products have been produced, work has been performed or services have been provided.

For example, when a defect is detected in the main production, it is written off from account 20 with the following accounting entry:

Debit account 28 “Defects in production” - Credit account 20

And, for example, canceled production orders, the costs of which were collected in the debit of account 20, are included in the financial results of the organization with the following posting:

Debit account 91 “Other income and expenses”, subaccount “Other expenses” - Credit account 20

Cost accounts (20, 23, 25, 26) are closed in 1C automatically when performing the routine operation "".

However, this process often ends with errors. The main reason is incorrectly entered initial data. Let's see which data errors most often lead to errors in 1C 8.3 when closing accounts 20, 23, 25, 26.

First of all, let's understand what direct and indirect costs are. Why is it that cost account data is often not closed in 1C?

Figure 1 schematically shows direct costs, i.e. those that can be attributed to specific products. These costs are written off to 20 (main production) and 23 (auxiliary) accounts.

By “cost” we can understand the wages of production workers, the cost of consumables, depreciation of equipment, and other types of costs. The main thing that unites such costs is that the products to which they relate are known in advance.

Different colors indicate products and costs with the same analytics. In 1C - this (and, possibly, divisions, if their use is configured). In order for the cost to “go” to the desired product, it must have the same analytics.

Within a product group, costs are distributed in proportion to the planned cost.

“Cost 10” (Fig. 1) will “hang” in the department, since its analytics do not coincide with any products. This is the main reason for errors when closing 20 accounts.

In this case, in the program after the month is closed, the cost calculation will look like this (Fig. 2):

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As you can see, a line with zero cost appeared in the report, although there are both direct (“nuts”) and indirect costs (“labor”). There is no issue for this nomenclature group. To correct the error in closing account 20 in 1C Accounting, you need to check the costs for the “Footwear” item group.

For analysis, you can use the standard “Subconto Analysis” report (Fig. 3). Most likely, for the cost “Nuts” the “Main nomenclature group” should be selected, according to which “Nut butter” was produced.

Indirect costs on accounts 25 and 26

Let's look at indirect costs (Fig. 4). They apply to several types of products at once, so they require distribution. Such costs are taken into account in accounts 25 and 26. These may include storekeepers, dispatchers, accountants, the same (if the equipment is used to produce different types of products), etc.

Indirect costs are distributed among cost items in proportion to the distribution base. In Fig. 4, each cost item has its own color, and each product has a corresponding base (of the same color).

Necessary conditions for distribution:

for each item a distribution method must be assigned;
the corresponding base must be “attached” to the product.

For example, the item “Basic materials” is distributed in proportion to the planned cost. This means that this value must be indicated in the program for each product. In 1C, the planned cost is recorded in the document “Setting item prices”.

In Fig. 4, “purple” costs will not be distributed, since the base for them has not been determined. For example, the distribution method “Wages” was set for them, but in the current period there were no direct costs for the corresponding item.