Statement of production costs pp. Universal statement (report) for rouz (managerial and regulated accounting)
The process of crop production includes the preparatory stage for sowing, sowing, caring for crops, and harvesting. Accounting for the costs of crop production throughout the entire process is carried out under the control of the accounting service, depending on the type of work performed. Its main task is to display the movement of the totality of products that are the result of cultivation, from the moment of their receipt, collection, and so on, right up to sorting and sale.
Formation of primary source documentation on waste of crop products
Primary documentation represents initial information and is designed to ensure the reliability of subsequent information about the consumption of cultivated crops. Not only the accounting service, but also technologists and production managers participate in its formation. With their help, an objective assessment of the need for certain expenses and the quality of the work performed is achieved.
| Key articles for accounting for the waste of cultivated crops | Source documentation |
| Labor costs and payment | Standard templates:
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| By product movement |
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| Fertilizer consumption |
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| Spending material assets without limits | Invoice No. APK-264 |
| Consumption of fuels and lubricants |
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| Output of finished crop products |
|
As for the initial documentation regarding wages, a number of options for its design are used here. Often, the head of a production association fills it out on his own and then submits it to the accounting service to check the accruals. In other organizations, the initial documentation is drawn up and submitted as an appendix to other documents.
Another common option is to transfer only individual source data to the accounting department. Thus, such accounting of crop products is a valid operational way to control production costs, detect ineffective waste and take timely measures.
Standard account assignments for displaying the expenditures of cultivated crops
Accounting for expenses, including the output of crop products, is displayed by the accounting service using an account. 20 “Main production”, subaccount. 1 "Crop production". Read also the article: → “”. Nodal operations associated with the movement of crop products are represented by standard account assignments.
| Characteristics of expenses for cultivating cultivated plants in the reporting period | Applicable account assignments |
| Calculation of depreciation of fixed assets | DT 20–1, KT 02 |
| Accounting for the price of materials (fertilizers, planting material, chemicals, etc.) | DT 20–1, CT 10 |
| Accounting for the price of auxiliary production services (vehicles, etc.) | DT 20–1, CT 23 |
| Accounting for general production expenses | DT 20–1, CT 25 |
| General expenses | DT 20–1, CT 26 |
| About the amount of upcoming expenses for crop production | DT 20–1, KT 97 |
| Services of third party organizations (suppliers, contractors) | DT 20–1, KT 60 |
| Payment of salaries to staff | DT, 20–1, CT 70 |
| Social calculations (insurance) | DT 20–1, KT 69 |
| Land tax | DT 20–1, KT 68 |
So, the summary production report for the year displays:
- production costs by items that will be distributed (DT 20–1);
- output of products at planned cost (CT 20–1). After this, all receipts to the account are recorded in journal order No. 10.
System of analytical and synthetic accounting of waste of cultivated crops
The core part of the production accounting information system is the well-established analytical and synthetic accounting. The objects of analytical accounting for waste of crop products are:
- types of crops with the same cultivation technology;
- brigades, other production associations;
- work in relation to unfinished production.
The basis for the formation of synthetic accounting is considered to be personal accounts. This type includes the turnover of the active calculation account. 20–1 “Main production”, subaccount. "Crop production".
| Accounting type | Accounting documentation | Expense items |
| Analytical | Production report (83-APK) for the year by structural units, including: expenses (DT 20–1), obtaining crop products (CT 20–1), credit turnover (account 20–1); information from the production report is transferred to 10-APK, identical summary documentation for the enterprise | Payment of labor, including third parties, social contributions (to the Social Security Fund and employment), materials, raw materials (seeds, planting material purchased and from your own farm), cash expenses (taxes, fees to the budget, transfers to extra-budgetary funds), other (production of crop products), on organization and management (team, general production, general economic expenses), work, services (own and third-party farms) |
| Synthetic | Journal warrant 10-APK, containing: generalized information on spending, revs 20–1; information from 10-APK is entered into the General Ledger; At the end of the year, the balance in the production and sales accounts from the General Ledger is transferred to the financial statements | Summarizes spending information: production of cultivated plants (DT 20, second order account 1), output of products (CT 20, second order account 1) |
Expenses accumulate over the entire year. In the production report, each month the total expenses for all accounting objects as a whole and for each of them separately are displayed separately. This is done in order to make it easier to achieve mandatory compliance between monthly result of analytical accounts (expenses and output of crop products) and account turnover. 20–1 in Form 10-APK, General Ledger.
Example 1. Displaying the transaction for crediting salaries to personnel
Deductions for wages of farm workers are displayed using standard account assignments: DT 20, CT 70 (for personnel engaged in the cultivation of cultivated plants, for example, wheat), DT 25, CT 70 (expenses for general business personnel), DT 26, CT 70 (expenses for general production personnel).
Example 2. Displaying the operation of depreciation on fixed assets
The operation assumes the monthly amount of depreciation of primary assets and intangible assets and displays them in the accounts of production expenses. Standard account assignments are used: DT 20, KT 02.1 (growing of the corresponding crop), DT 25, KT 02.1 (general production expenses), DT 26, KT 02.1 (general expenses).
Example 3. Write-off of expenses for lost crops when closing an account. 20-1
Before the account is closed 20–1, preparatory work is underway, one of the stages of which includes checking the write-off of expenses for partially or completely lost crops. Transactions should be displayed using standard account assignments:
- DT 80, CT 20 (due to a natural disaster) - expenses are classified as losses;
- DT 25, CT 20 (partial death due to violation of agricultural technology) - attributed to general economic expenses;
- DT 73, CT 20 (due to trampling, destruction of crops by livestock) - to the guilty person.
Example 4. Write-off of the calculation difference when closing an account. 20-1
The account is closed at the end of the reporting year and involves preliminary closure of the account. 21, 25, 26.
The result of the production process depends on cost items; the accounting department processes all primary documentation to formulate the cost of production, ensures control and movement of production assets in workshops and warehouses. The main synthetic production register is account 20 “Main production”.
Turnover of documents on account 20
The receipt of consumables into production is recorded by internal documents:
- Request for release of material assets;
- Invoices.
When calculating wages for production workers, a payroll sheet is drawn up.
Tax calculations are accompanied by reporting registers. At the end of the production cycle, all production costs are consolidated into a cost summary sheet, which shows the detailed inclusion of costs in the production cycle.
Registers of the summary statement for account 20
For completeness of accounting, turnover sheets are used, which indicate the opening balance, turnover for the period and the ending balance. The turnover sheet for account 20 indicates the use of costly items in production. Below is an example of such a statement.
Romashka LLC produces children's clothes for sale. The analysis of account 20 is reflected in the balance sheet:
From the statement we see that the cost of production includes an amount of expenses equal to 238,367.84 rubles.
It is important to take into account that the list of cost items must be fixed in the accounting policy of the enterprise so that all accountants know the distribution of expenses by cost item and form them correctly.
For a detailed analytical analysis, you can use a detailed production cost accounting sheet, which shows the production process by date with corresponding accounts.
The relationship between accounts is a synthetic analysis, which shows which accounts correspond to account 20. This analysis is based on the following entries:
- Dt20 Kt02 – depreciation of production equipment has been accrued;
- Dt20 Kt10.71 – material assets were used;
- Dt20 Kt60 – utility costs accrued;
- Dt20 Kt69 – insurance contributions to the Pension Fund, FFOMS, Social Insurance Fund have been accrued;
- Dt20 Kt70 – wages accrued to production workers.
At the end of each month, account 20 is closed, corresponding with account 90 with the following posting:
Dt90 Kt 20 – 244,567.99 rub. – production expenses are written off.
Final account balance 20, after the month close should be zero, but with work in progress, the ending balance will be numerical.
Functions of Production Cost Sheet
Correct distribution of costs allows you to:
- Reliable reflection of production costs;
- Calculation of the actual cost of production;
- Analysis of the rational use of material assets;
- Determining the real price of products;
- Based on the analysis, make production and management decisions.
The debit balance of account 20 reflects direct costs of manufactured products, auxiliary and indirect costs, losses from defects. He corresponds with account. 23, 25, 26, 28.
The credit balance of account 20 reflects the actual cost of the production process of the product. Amounts are written off from account 20 to Dt account. 40,43,90.
The main criterion for accounting and economic management accounting is production costs for manufactured products.
Table No. 1
| Expense item | Recalculation of work in progress | Expenses | Written off | Final balance | |||||
| according to the norms of the current month | on changes in standards | according to standards | by deviations from the norms | for marriage | For release | ||||
| according to standards | on changes in standards | by deviations from the norms | |||||||
| 1. Raw materials and materials | |||||||||
| 2. Returnable waste | |||||||||
| 7. Shop expenses | |||||||||
| 9. Losses from marriage | |||||||||
| TOTAL |
3) draw up a sheet for calculating changes in standards in work in progress separately for product “A” and for product “B” - table 2
Sheet for calculating changes in standards in work in progress at the beginning of the month for a product
Table No. 2
| Expense item | Work in progress according to last month's standards | Cost of one product “A” | Index of changes in norms, % | Work in progress after recalculation | ||
| before norms change | after the norms changed | according to the norms of the current month | on changes in standards | |||
| 1. Raw materials and materials | ||||||
| 2. Returnable waste | ||||||
| 3. Basic salary of production workers | ||||||
| 4. Additional salary for production workers | ||||||
| 5. Contributions to extra-budgetary funds | ||||||
| 6. Expenses for maintenance and operation of equipment | ||||||
| 7. Shop expenses | ||||||
| 8. General expenses | ||||||
| TOTAL |
4) draw up a statement of distribution of costs for organizing production and management, table 3.
Sheet of distribution of expenses for organization of production and management
Table No. 3
6) Assess the manufactured products at standard cost in the sheet for calculating the standard cost of production, Table 4. The data from this calculation are used to fill out the cost accounting sheet.
Sheet for calculating the standard cost of production
Table 4.
| Expense item | Product "A" | Product "B" | ||
| per unit | for release_____pcs. | per unit | for release_____pcs. | |
| 1. Raw materials and materials | ||||
| 2. Returnable waste | ||||
| 3. Basic salary of production workers | ||||
| 4. Additional salary for production workers | ||||
| 5. Contributions to extra-budgetary funds | ||||
| 6. Expenses for maintenance and operation of equipment | ||||
| 7. Shop expenses | ||||
| 7. General expenses | ||||
| TOTAL |
7) Fill out the reporting calculations separately for product “A” and for product “B” - table 5 based on the standard calculation and production cost accounting sheet.
Reporting cost estimate for product “A” and “B”
Table 5
| Expense item | Actually | Total | ||
| according to standards | on changes in standards | by deviations from the norms | ||
| 1. Raw materials and materials | ||||
| 2. Returnable waste | ||||
| 3. Basic salary of production workers | ||||
| 4. Additional salary for production workers | ||||
| 5. Contributions to extra-budgetary funds | ||||
| 6. Expenses for maintenance and operation of equipment | ||||
| 7. Shop expenses | ||||
| 8. General expenses | ||||
| 9. Losses from marriage | ||||
| Production cost | ||||
| 10. Selling expenses | ||||
| FULL COST |
Data to execute
1. Standard calculation, rub.
| Expense item | Product "A" | Product "B" | ||
| according to last month's norms | according to the norms of the current month | according to last month's norms | according to the norms of the current month | |
| 1. Raw materials and materials | 1 200 | |||
| 2. Returnable waste | ||||
| 3. Basic salary of production workers | ||||
| 4. Additional salary for production workers | ||||
| 5. Contributions to extra-budgetary funds (34%) | ? | ? | ? | ? |
| 6. Expenses for maintenance and operation of equipment | ||||
| 7. Shop expenses | ||||
| 8. General expenses | ||||
| TOTAL | ? | ? | ? | ? |
2. Remains of work in progress at the beginning of the month, thousand rubles.
6) Extract from the statements of distribution of materials and wages rub.
4. Expenses for organizing production and management, rub.
5. Products “A” were released from production - 400 pieces, products “B” - 350 pieces.
"Standard-cost"
The company uses the system "Standard-cost" in its glass products division. Standard costs for the production of one product are as follows:
Direct materials 60 kg * 1 c.u. = 60 USD
Direct labor costs 3 hours * 10 USD = 30 USD
ODA 3 hours * 8 USD = 24 USD
Total standard costs = 114 USD
Planned pilot projects per. amount to 3 USD for 1 hour of direct labor costs and permanent ODP. equal to 27,000 USD The standard price of one product is 145 USD.
During January, the division manufactured 1,650 products with a normal production capacity of 1,800 such products, 1,500 products were sold (planned sales volume of 1,600 products).
Actual costs for one product were:
Direct materials 58kg * 1.1 c.u. = 63.8 USD
Direct labor costs 3.1 hours * 10 USD = 31 USD
ODA 39930 USD / 1650 products = 24.2 USD
Total actual costs = 119 USD
Actual OPR post. amounted to 23,000 USD The actual price of one product is 160 USD. Define:
1) deviation for direct material costs and its components.
2) deviation for direct labor costs and its components.
3) deviation according to OPR and its components: 1) deviation by volume and controlled deviation; 2) deviation according to OPR constant. and its components; deviation according to OPR lane. and its components);
4) revenue variance and its components.
When using the configurations "Complex Automation" 1.1 and "Manufacturing Enterprise Management" 1.3 in the mode of advanced cost accounting analytics (RAUZ), real accounting for a number of areas (inventories in warehouses, materials in operation, costs, etc.) is maintained in special registers - Cost Accounting and Cost AccountingRegl (for regulated accounting).
To display data from these registers, the technology developer has created standard reports - “Inventory Accounting Statement” and “Cost Accounting Statement”. The detail of the RAUZ register for regulated accounting is usually more detailed than reports on the accounting register (balance sheets, etc.) can provide, therefore, in some cases it is preferable to use the above-mentioned reports on RAUZ. And for management accounting, these reports are generally the only way to view any data.
Using these reports, it is convenient to both obtain top-level analytical data and conduct technical audits and control activities that allow you to identify and correct user errors.
At the same time, according to the author, the interface for setting up these reports is extremely inconvenient for the end user, the behavior and automatic saving of settings is not obvious, private transcripts (opened by mouse click) work only for the selected column, and also do not have an “Update” button.
To some extent, this is typical for all reports that were made on the “engine” that originally came from ZUP 2.5 (with the right panel of quick settings), but the above mentioned especially distinguished themselves (IMHO).
In addition, in a number of cases, there is an incorrect calculation of subtotals and final balance when decoding using the registrar.
To eliminate these shortcomings and obtain a convenient analytical and technical tool, the author has developed universal statements - for management and regulated accounting. The easy-to-use “Universal Metadata Report” is used as a basis.
The reports support a standard mechanism for storing settings (via the SavedSettings directory), are sensitive to all properties and categories of involved objects, and also have a calming green color, which is very important for implementers and users working with RAUSE. The author believes that the problem with incorrect decryption of balances from the registrar was resolved, although time will tell. Please let me know if you find it.
In addition to the already mentioned “Statement of Inventory Accounting” and “Statement of Cost Accounting”, the proposed reports can to some extent replace and supplement the reports “Statement of Cost of Materials in Operation”, “Statement of Materials in Operation”, “Product Output” and services."
The custom cost accounting system is a so-called classic for any economist. However, when there are practical tasks of using a custom system, many questions arise: how to document costs ? TOwhat primary documents to use? TOHow to assign individual costs to specific orders? TOHow to create a cost price and make a cost estimate? The answers to these and other production management accounting questions are given below.
Features of application
Product cost— these are the costs of its production and sale expressed in monetary terms. With the order-by-order method of cost accounting, the object of accounting and costing is a separate production order opened for a predetermined number of products, a small series of identical products, and experimental products. When manufacturing large products with a long production process, orders are opened not for the product as a whole, but for individual components and assemblies, which are separate structural units.
Until the complete production of products and completion of work on the order, all related costs are considered work in progress. All direct costs are taken into account in the context of established costing items for individual production orders, other costs are taken into account at the places of their occurrence and are included in the cost of individual orders in accordance with the established distribution base. The actual cost of products manufactured to order is determined after its completion.
Let's consider the use of a custom system using the example of a machine-building enterprise.
Opening an order
In the conditions of using an order-based cost accounting system and the formation of product costs at a machine-building enterprise, the function of opening orders lies either with the planning and dispatch service (PDS) or with the planning and economic department (PED), depending on the organizational structure, job responsibilities and number of personnel in the specified divisions.
Since dispatching of production processes and compliance with deadlines for completing work is, as a rule, controlled by the dispatch service, it is advisable to assign the function of opening orders to the PDS. And the first document that should appear in the conditions of using the order system is Order log.
But at present, it is advisable to use not a journal, but specialized software, which will automate many processes using the order-by-order method of cost accounting (will be discussed later). The order register should serve as an open information directory used by sales and accounting specialists and production workers.
Purpose of the order log columns:
« Order number» — direct numbering of orders. You can use simple sequential numbering or use a specific code in the order number, which will carry encoded information and simplify work with the order.
« Order opening date» - important for accumulating costs. It is from this date that costs will begin to accumulate on the order.
« Design documentation» — a clear definition is given of exactly what products will be manufactured to order. If an enterprise manufactures products of the same type, for example, technological equipment, then it is by design documentation that the products can be distinguished in accounting.
In grafe 5 indicated quantity of manufactured products, since it makes no sense to open a separate order for each unit of product if the products are of the same type.
In grafOh 6 - 9 Information about the customer of the product and contractual terms must be provided, since the use of the custom-made system is due to individual production.
« Order type» — in the context of using an order-by-order system, especially when automating accounting, certain features of orders are highlighted. Examples of order types are equipment (that is, particularly large orders), spare parts (characterized by a relatively low unit cost, a specific batch is manufactured), production of parts from customer material (the company does not incur material costs, only labor costs and charges), service/warranty repairs and etc.
In particularly large productions, orders are opened not for the product as a whole, but for individual units, assemblies, and components. Then it is advisable to enter a special column in the Order Log - “Purpose of the unit”, which will indicate the name of the order (product) with the exact design designation, of which the current order is an integral part.
Columns 1-9 are filled in exclusively by PDS specialists at the time of opening an order, before the immediate start of work on it. To obtain complete information in one document - the Order Log - it may include additional columns displaying the fact - the date of actual completion of the work, the actual cost, etc. But such data at the enterprise appears after the completion of the work on the order, so they are filled out by a PDS specialist based on PEO data, or such data is automatically updated after the PEO economist generates a calculation sheet.
Card for opening an order
Data in the order register must be entered solely on the basis of the Order Opening Card, duly endorsed.
The actual cost column is filled in after the final cost calculation.
Enterprise specialists can also add other columns to the order card, reflecting both the information necessary for accounting and control, as well as data relevant to production workers.
Some specialists may find it unnecessary bureaucracy to maintain both a card for opening an order and a log of orders. But in this case, each document carries its own meaning: The journal is a generalizing, consolidated document that serves as a directory of orders, and an order card is necessary for understanding and at the same time taking responsibility by officials responsible for meeting production deadlines for the expenditure of material resources, for timely provision of the enterprise with the necessary resources, for compliance with the enterprise’s obligations to clients.
After the order is opened, the PDS specialist notifies the relevant production departments and services by providing a copy of such a card or a special summary form if the enterprise has a large number of production orders from customers that are in simultaneous launch. The order is placed in the production plan, and compliance with the work deadlines is controlled by the same PDS and at the same time by the head of the sales department.
Quite often, the custom-made system of cost accounting and cost formation is used not only for working with clients, manufacturing products to order from the buyer, but also in its own auxiliary workshops and areas, if the auxiliary production is engaged in the manufacture of tools, fixtures, technological equipment, and spare parts. The methodology for accounting and documenting costs is practically the same, only in this case the sales department is not involved in the accounting system, and the main production shops for which equipment or tools are manufactured act as the customer for a specific order. Customers can also be repair services if spare parts are manufactured to order for the repair of enterprise equipment.
Accounting in the workshopore consumption
After opening an order, all primary, technological and accounting documentation must be drawn up with the obligatory indication of the order number. As a rule, documentation of labor costs at manufacturing enterprises is carried out using work orders, crew output reports, and shift assignments (see below for an example of a shift assignment).
The following columns must be present in the shift assignment form used in the order-based system:
2 — order number on which labor costs will be accumulated;
3 And 4 — technical documentation according to which the part is manufactured;
5 And 6 - a technological operation entrusted to a worker, the labor costs for which are directly related to the order and at the same time regulated by the technical documentation for the products ordered by the client;
7 - the number of parts produced by the worker. This quantity is set by the master, who, in turn, has accurate information about the number of parts that must be manufactured according to this order;
Note!
In a situation where the same part is in demand for several orders, the task must be issued to the worker in the context of all orders, that is, each order with the same part will be written on separate lines. This is necessary to account for labor costs for each order.
8 And 9 — you can do without columns about time standards in order to simplify paperwork in the shops. But in this case, the worker must find out the time standards and piece rates in another way, for example, directly from the technical documentation. The inclusion of these columns in a shift task is more visual, and in combination with the column 14 (actual time) significantly simplifies the work of the standard setter and economist when analyzing the implementation of norms and piece rates, which, in turn, affects the general policy in the field of piecework wages and bonuses;
10 - the actual quantity made is necessary, since with large volumes of work a worker may not have time to complete the operation on all parts during a shift. In this case, wages are paid for the actual amount of work performed, respectively, the same costs are charged to the order;
11 — as a rule, parts are inspected by the technical control department (QCD). Often, in the shift task column, a quality control department stamp is placed, assigned to a specific employee of this service and indicating that the manufactured part fully complies with the design documentation;
12 And 13 — if the enterprise does not use piecework wages, then such columns are not needed in the shift assignment. These columns are important for the accounting department accountant who calculates salaries, as well as for the economist who keeps track of labor costs for orders.
If shift assignments are filled out by the foreman not manually, but using an information system, then, based on the work plan owned by the foreman, columns 1-9 and 12 in the shift assignment are generated automatically.
A shift assignment must be endorsed by the worker who completed the work, since he is responsible for the quality of the parts manufactured and the correctness of their quantity, for which he will be paid a piece-rate salary. Also, the shift task is endorsed by the foreman who wrote it out and monitored the completion of the work.
For the established reporting period - every shift, daily, weekly - the foreman or workshop manager collects such shift tasks in the register, staples them and transfers them to the PEO for processing, then the documents are sent to the settlement department.
An economist who has accepted shift assignments, properly bound and registered in the register, is responsible for their safety, since they are the primary documents for accounting for labor costs both in terms of orders, which is important for determining the actual price under contracts with customers, and in terms of calculating wages to workers fees, and sometimes necessary deductions from it (defects, deprivation of bonuses, etc.).
Accountingore consumption in PEO
The PEO economist processes the received shift assignments and performs analytical accounting of labor costs by order. Thus, a Map of analytical accounting of labor costs is formed in the information system. Below are various options for its implementation.
In the information system, when processing shift assignments, it is important for the economic service to ensure that labor costs are taken into account in the context of orders, parts and performing workshops. And one more important aspect: it should be possible to obtain a labor cost accounting card at any point in time from the date the order was opened to the date it was closed.
Materials accountingin the workshop
If the composition of the product is predetermined and the enterprise has planned employees (for example, PEO, PDS), with large volumes of movement of goods and materials, when strict control is necessary, and a large number of orders are simultaneously being launched, when checking out from the centralized warehouse to the storerooms of the workshops, it is advisable use of limit-fence cards. Such cards are issued by a PEO economist based on the available specifications for the relevant product. In this case, the economist is responsible for the information in columns 1-5. Columns 6-12 display actual data and are filled in by the warehouse storekeeper when issuing inventory.
A limit card for receiving components is issued for the entire volume of product units put into production. The quantity of inventory items is limited by columns 4 and 5; more than is recorded in column 5, the materially responsible person of the warehouse does not have the right to issue to the site for the specified order. The signature of the storekeeper issuing inventory items is entered in column 13 for the corresponding item of inventory items.
If more goods and materials were received from the warehouse than is required for the manufacture of products according to the order, as well as in the event of a change in the composition/design of the product, the reverse side of the limit card is applied. In this way, the movement of material assets according to the order is displayed.
Limit cards are issued monthly by a PEO economist. At the end of the month, limit cards are withdrawn, material costs for orders are summed up, and for a new reporting period a card is issued for the missing amount of goods and materials, that is, work in progress is formed.
Metal accounting
Manufacturing enterprises of mechanical and instrument engineering, where metal blanks and subsequently parts are made during technological processes, need transparent accounting of metal consumption, since in this area there is always a great temptation for abuse. The optimal solution would be to introduce special accounting software that allows you to keep track of metal consumption for orders using a dual document - an invoice for metal cutting.
The invoice for cutting metal must contain columns for the purpose of the metal (link to the order, columns 2 and 3) - as a rule, this is the name of the part and the decimal number of the drawing according to the design documentation.
The information in the “Standard” line is taken from the technical documentation; in the invoice it is necessary for accounting and control of the metal actually released. Using special technological formulas in accordance with the given dimensions (columns 6-9), the standard consumption of metal in kg is calculated (as a rule, metal is supplied by weight), and the actual weight of the supplied metal is entered in the “Fact” line, taking into account cutting allowances. When blanks are cut from sheet metal, the consumption of metal is often greater than normal, since additional waste is generated, so it is advisable to allocate space in the cutting document for a sketch (column 15), thanks to which the deviation from the planned weight can be justified.
Columns 12-14 for the standard are not filled in.
Such an invoice for cutting metal can be used for any type of metal - circle, sheet, pipe, channel, etc. The main thing is to correctly calculate the weight of the metal in columns 5-9 with the help of technologists.
An invoice for cutting metal in order to control and assign responsibility for spent material resources can be endorsed by an economist, warehouse manager, technologist, up to the director, if necessary and if the amount of costs exceeds a predetermined limit.
Closing an order
When the work on the order is completed, the products are manufactured, the order is closed. The dispatch or production service of the enterprise notifies all production departments about this. From this moment on, issuing materials to order and performing work to order is prohibited.
The official affixing his visa in this document confirms that from the specified date materials for this order will not be issued, and workers will not be given a production task related to the order.
The notification of the closure of the order received from the PDS is recorded by the PEO economist in the Logbook for the production of finished products (columns 1-8; see an example of an entry below). From this moment, the costs incurred on the order cease to be considered work in progress and become finished goods.
Column 8 is filled in if the planned cost was previously calculated and approved, as well as if the price of the product was specified in the contract signed with the buyer. There may be two columns - the planned price and the contract price, if they differ at the enterprise, since in the contract the enterprise can indicate an additional markup based on market conditions.
Columns 9 and 10 are filled in by the economist after calculating the price and approving the actual cost of the order.
Picking lists
After registering the received notification in the Journal, the economist proceeds directly to calculating the cost.
Firstly, the economist must make sure, that the costs related to the order are already displayed on this order, that is, the order accumulates the costs of limit cards, invoices for metal cutting, and shift tasks.
The second stage is St.eatingand cost analysis. Here, a “lazy option” is possible if, in accordance with the company’s accounting policy for the formation of costs, all costs accumulated on an order are directly related to it and are within the norms. The second option is more scrupulous and requires an economist to conduct a comparative analysis of the picking lists. With proper software, such statements can easily be generated automatically.
Such a picking list should include self-made parts. The economist analyzes whether there are deviations in the number of parts, deviations in the weight of the metal in the workpieces, and, if necessary, raises the primary document - the invoice for cutting the metal. Columns 11 and 12 are filled in only for actual data.
To check the quantity of purchased components and materials, it is recommended to use another form of the picking list - according to purchased inventory items. If the company strictly organizes the issuance of materials according to limit and intake cards, then such a statement can not be used, and the actual material costs, generated on the order using limit and intake cards, can be taken.
If there are deviations, they should be displayed in columns 8 and 9. The economist identifies the reason for the deviations - the plan for components was incorrectly laid out, components were mistakenly assigned to the wrong order, changes were made to the design of the product, but this is not reflected in the design documentation, low-quality initial materials, machinations of financially responsible persons. Based on the results of the investigation, the economist must either leave such costs on the order or not include these costs in the cost price and take appropriate measures.
Two picking lists - for parts of in-house production and for purchased goods and materials - display the material costs of the order. They are filed under the calculation sheet. Next, the economist needs to formulate Detailed statement of actual labor costs, where the operations actually performed by workers will be displayed in accordance with the technological process and shift assignments issued by the foreman for work on order. The specified statement must also be filed under the calculation sheet.
If necessary, you can add the column “Deviation of time spent” to the document. If a high value is indicated in the column, it is necessary to raise the issue of revising standards and piece rates.
Line 6 displays operations that relate not to a specific part, but to the assembly of parts and purchased components with each other. Depending on the specifics of the enterprise, the division of the sphere of responsibility of the economist and the standard setter in conditions of piecework wages, columns 6 and 7 may not be included in such a statement - the economist can take the amount of the salary according to the order. But often the actual time worked is necessary for the distribution of general production and overhead costs, if the time worked by the main production workers is taken as the distribution base at the enterprise.
At its core, the Detailed Statement of Actual Labor Expenditures has something in common (some experts believe that it even duplicates) with the data from analytical charts of labor inputs. The fundamental difference between these documents is that the cards are a cumulative document, more intended for a production accountant to evaluate work in progress. Using the map data, you can determine what labor costs have accumulated at any point in time, for example, a week or two months after opening an order, and determine the degree of readiness of the product based on the operations performed. A detailed statement of actual labor costs is generated only on the date of order calculation and displays the labor costs that the economist will include in the cost of production.
An economist, when studying and analyzing a detailed statement of actual labor costs, may discover that, for example, not all actual data is filled out. The reasons may be different: the foreman made a mistake when preparing shift assignments and the labor costs actually incurred were allocated to another order; the operation was not actually performed, that is, the work on the order has not been completed, the products are not actually ready, therefore, it is too early to formulate the cost; Perhaps the plan was laid out incorrectly, and in fact this is an unnecessary operation; the product can be manufactured without unnecessary labor costs. The opposite situation may also be true - the fact is too big, there are a lot of unnecessary operations, a lot of time is spent. In this case, it is also necessary to identify and eliminate the causes.
Cost calculation
Data from the picking and detail sheets are entered into the Costing Sheet.
Thus, with the help of all the above, both primary and summary analytical documents, it is easy to document, display in accounting, and analyze direct costs for each order. Indirect costs, as a rule, are allocated to order in accordance with the distribution base accepted at the enterprise or industry, often in proportion to the direct wages of the main production workers (column 2.2 of the costing sheet).
Summary
To make optimal management and financial decisions, top management of enterprises needs to have information about production costs, on the basis of which they can check quality performance indicators, set correct contract prices, regulate and control costs, and plan the level of profitability. The use of a custom cost accounting system and cost formation allows you to:
- scrupulously document direct costs, both material and labor;
- control the release of materials from the centralized warehouse;
- properly ensure both the calculation of piecework wages for workers and the display of the indicated wages on each individual order;
- analyze not only the cost of the order, but also the consumption rates of inventory materials and time standards thanks to a variety of summary, analytical and negotiable forms.
The set of documentation for pricing includes not just a costing sheet with final figures, but is supplemented by picking sheets for inventory items and a detailed list of labor costs, which gives a clear idea of all the costs incurred. And PEO specialists, in order to minimize the level of work in progress, can conduct monthly monitoring of the readiness of each order and track the timeliness of compliance with contractual terms.
