Production report for the shift. When posting the document “Production Report for a Shift”, the needs of the production order specified in it are closed if the Production Report for a Shift is tax-accounted

The document is intended to reflect the following operations in management, accounting and tax accounting:

• Release of products produced in the workshop. There can be two types:
• with posting to the warehouse;
• without posting to the warehouse with reflection in work in progress, reflection in general business, production overhead or other costs.
• Provision of internal services by a production unit.
• Receipt of returnable waste to the warehouse from production.
• Reflection in accounting of data on the distribution of direct costs of production:
• Material costs and returnable waste - in quantitative terms;
• Technological operations and Other costs – in monetary terms.

In the document header you can select the following details:

• Stock. The storage location where the released products are stored. The attribute value is selected from the “Warehouses” directory.
• Subdivision. The production unit in which products were produced or internal services were provided. The attribute value is selected from the “Divisions” directory. The details are required to be filled out.
• Organizational division . The production unit of the organization in which products were produced or internal services were provided. The value of the attribute is selected from the “Divisions of Organizations” directory. The details are required to be filled out.
• Production task . A production task is indicated if the production output is tied to a specific production task, in which case the production task will be considered completed in terms of the products released under it.
• Allow over limit . In order for the user to be able to indicate the write-off of materials for costs in excess of the limit, in the set of additional rights, the value of the right “Editing permission to exceed the limit for the supply of materials” must be set to “True”. In this case, the user will have access to the “ Allow over limit". If the checkbox is enabled, then the document can write off any amount of materials as expenses, regardless of the value of the established limit. In this case, the total amount of material being written off must be indicated in the “Quantity” attribute on the “Materials” tab, and the volume exceeding the limit value must be clearly highlighted and indicated in the “Incl. issued in excess of the limit" in the "Recipients" tabular section. The column becomes visible when the “Allow exceeding the limit” checkbox is selected. Limit control is performed only if the direction of production in the document is set to “For costs” or “For costs (list)”.

The visibility of a number of details and document bookmarks is controlled in a separate window, called up by clicking the " Settings":

• Use materials . If the checkbox is checked, the “Materials” tab is visible. On this tab, you enter a list of materials used in the production of products.
• Automatically distribute materials . The checkbox determines manual or automatic distribution of materials for release. If the checkbox is not selected, the “Material Distribution” tab is visible.
• Use technological operations . If the checkbox is checked, then the “Tech. operations" is visible. On this tab, you enter a list of technological operations performed during the production of products.
• Automatically distribute tech. operations . The checkbox determines manual or automatic distribution of costs for technological operations. If the checkbox is not checked, then the “Technical distribution” tab. operations" is visible.
• Use other costs . If the checkbox is checked, the “Other costs” tab is visible. On this tab, you enter a list of other intangible costs incurred in the production of products.
• Automatically distribute other costs . The checkbox determines the manual or automatic distribution of other production costs. If the checkbox is not checked, the “Distribution of other costs” tab is visible.
• Use returnable waste . If the checkbox is checked, the “Returnable Waste” tab is visible. On this tab, you enter a list of returnable waste received during the production of products.
• Automatically distribute returnable waste to products . The checkbox determines manual or automatic distribution of returnable waste to products. If the checkbox is not selected, the “Returnable Waste Distribution” tab is visible.
• Use operating time . If the checkbox is checked, then you can enter into the document not only data on the production of finished products, but also data on operating hours. When the checkbox is enabled, the following details become available for data entry: Type of issue, incl. completion.
• Use production orders . If the checkbox is checked, then the “Production task” attribute becomes available for input in the document header; product release data can be linked to the production task, thereby indicating the completion of the production task. The option to automatically fill out the “Products” tabular section for the production order specified in the header of the document becomes available.
• Use orders . If the checkbox is checked, then the details “Order-costs”, “Order-release”, “Order-reserve/placement” become available for input to indicate orders to which data on product output and production costs can be linked.
• Use OS service orders . If the checkbox is checked, then in the “Products” tabular section in the “Release” attribute, the “Order for OS servicing” option becomes available for selection, that is, the release of a product or the provision of a service can be linked to an order for OS servicing.
• Use release directions. If the checkbox is checked, then a choice of product release directions becomes available - to the warehouse, for the costs of one direction, for costs in several directions. The “Direction of Issue” attribute becomes available for input in the “Products” tabular section, the “Recipients” tab and the “Recipients” button on the command panel of the “Products” tabular section become visible. If the checkbox is not checked, then all production output goes to the warehouse indicated in the document header.
• Use WIP units . If the checkbox is checked, then in the “Distribution of Materials” tabular section, the details “WIP Unit” and “WIP Organization Unit” become available for data entry.
• Use WIP analytics . If the checkbox is checked, then in the tabular section “Distribution of materials” the details “WIP item group” and “WIP order” become available for data entry.

Tab "Products and services"

The tab indicates the finished products released, semi-finished products or internal services provided:

• Product/service . Products released or services provided. The value of the attribute is selected from the “Nomenclature” directory and is required to be filled out.
• Product characteristics . Characteristics of released products, if records of characteristics are kept for this product. The value of the attribute is selected from the “Item Characteristics” reference book.
• Product series. A series of released products, if records are kept for this product by series. The attribute value is selected from the “Item Series” directory.
• Type of release. Type of product release and service provision. Available if the “Use operating time” checkbox is selected in the details visibility settings. The attribute can take the following values:
• Release - determines the fact of the final release of products;
• Operating time - the fact of unfinished production for which costs were used is determined.
• Release direction . The direction of release refers to the method of further accounting for manufactured products - either the products are transferred to the warehouse, or remain in production and are transferred to another production unit. To indicate the direction of release in the document, use the “Direction of Issue” attribute on the “Products and Services” tab, as well as the “Recipients” tab. These details are available if the “Use release directions” checkbox is selected in the visibility settings of the details (called by the “Settings” button). For operating time, the release direction is not specified. All production remains in the department that manufactured it. Transferring work to another department or warehouse is impossible. The default value of the “Release direction” attribute can be set in the user settings. The following release directions are available for selection:
• To the warehouse. Products are released with posting to the warehouse. The warehouse is indicated in the header of the document;
• For costs. Products are released without being posted to the warehouse; the direction of writing off production costs is indicated on the “Recipients” tab. With this method, only one write-off direction is available for a product line;
• For expenses (list) . Products are released without being posted to the warehouse; the direction of write-off of production costs is indicated in the dialog box “Entering directions for write-off of products (services)”, which opens by clicking the button “ Recipients" on the command panel of the “Products and Services” tab. When specifying the direction of product release (it does not matter whether it is one direction or a list of directions), you need to determine the values ​​of all details for accounting for costs associated with product release. These details are:
• the division to which the costs are attributed (a division of the enterprise for management accounting and a division of the organization for regulated accounting);
• cost item;
• customer order or production order;
• cost accounts for regulated accounting and analytics corresponding to the accounts;
• When specifying a list of directions, it is necessary to set the coefficient for distributing costs by direction.
  For frequent use of the same combinations of values ​​of the release direction description details, they can be defined in a template. The reference book “Directions for writing off manufactured products (services)” is intended for this purpose. Further, in the document “Production Report for a Shift”, filling in the details for the direction of production can be completed based on the template. If a list of release directions is specified, the template is applied in the window for specifying the list using the “Fill” - “Fill from template” button. If one direction of release is specified, then on the “Recipients” tab, to fill out the data according to the template, you need to click the “Fill” - “Fill from template” button.
• Quality. The quality of the products produced. For services, this detail is not filled in. The value of the attribute is selected from the “Quality” directory.
• Places. Number of places of released products.
• Unit. Unit of measurement of manufactured products.
• Quantity. The quantity of products produced in a residual storage unit. The attribute value is filled in automatically when specifying the number of seats.
• Incl. completion. if “Output” is selected in the “Type of output” attribute, the total volume of manufactured products is selected in the “Quantity” attribute, then in order to link the product output with operating time in the “Incl. completion" indicates the volume of products for which the operating time is actually completed.
• Share of cost. Cost share for cost sharing.
• Nomenclature group . The nomenclature group of the product is indicated. The value of the attribute is selected from the “Nomenclature groups” directory and is filled in automatically when selecting a product with the value specified in the “Nomenclature” directory in the “Nomenclature group” field.
• Order costs. An order is indicated to reflect the costs of production. The value is selected from the “Buyer Order” or “Production Order” document lists.
• Order release. An order for which products are released. The value is selected from the “Production Order” or “OS Maintenance Order” document lists.
• Order reserve. Filled out if necessary to reserve manufactured products for order. The value is selected from the document lists “Customer Order”, “Internal Order” or “Production Order”.
• Specification. The specification of the product released or service provided is indicated. The attribute value is selected from the “Item Specifications” reference book.
• Final products . The attribute is available if the “Use production orders” flag or the “Use OS maintenance orders” flag is set in the document settings. When posting a document, the fact of completion of the planned release for the corresponding task or order is recorded.
• Party status.The status of the batch is indicated, which allows you to distinguish inventory items in batch accounting.

For the purposes of accounting and tax accounting of manufactured products, the following are indicated:

• Accounting account (BU).Accounting for accounting of products released (for example, 43 or 21).
• Accounting account (NU). Tax account for manufactured products. The value of the detail is selected from the tax accounting chart of accounts.
• Cost account (CA).Accounting costs for the production of products or provision of services (for example, 20 or 23).
• Cost account (CO). Tax account for costs of producing products or providing services. The value of the detail is selected from the tax accounting chart of accounts.

Button " Options". In production, the consumption of components may depend on additional product parameters (dimensions, temperature) or on the parameters of the production process itself (humidity). In the specification, you can configure the dependence of the consumption of components on the production parameters. The actual values ​​of the production parameters are indicated in the shift production report for each finished product item. To do this, you need to make the active row in the “Products and Services” tabular section and click the “Options” button. A dialog box opens for entering the actual values ​​of the production parameters.

Fill in"

• Fill in according to the production order . Data about the products that are included in the production task specified in the header is added to the tabular part; in this case, the tabular part is pre-cleared.
• Add from customer order . Data about products and services from the buyer’s order, which is selected by the user in the selection window, is added to the tabular part, and the rows are added to the rows already existing in the tabular part.
• . Data on products and services from the production order, which is selected by the user in the selection window, is added to the tabular part, while the tabular part is pre-cleared. Filling occurs for the unfulfilled part of the production order.
• Add by production order . Similar to " Fill in according to production order", but without deleting existing rows in the table section.

“Recipients” tab

The tab contains data to reflect released products or services in work in progress, in general business, overhead or other costs, if the release is made without posting to the warehouse. Each line in the “Recipients” tab is an extension of the corresponding line in the “Products and Services” tab. Entering new lines, deleting, sorting are not available on this tab.

• Subdivision. The division is the recipient of the costs. The attribute value is selected from the “Divisions” directory.
• Organizational division . The organizational unit is the recipient of the costs. The value of the attribute is selected from the “Divisions of Organizations” directory.
• Order. Specify the customer order or production order for which costs are recorded. The value is selected from the list of “Buyer Order” or “Production Order” documents.
• Cost item. The cost item used to record manufactured products or services provided. Filling out this detail means that the products produced or services provided are reflected in the costs. The value of the attribute is selected from the “Cost Items” directory.
• In t.hours released in excess of the limit. The quantity of products that is written off as costs in excess of the limit is indicated. Data is indicated only if: a mechanism for limiting the supply of materials and semi-finished products to departments is used, the “Allow exceeding the limit” flag is set in the header of the document, the write-off of products goes to costs and not to the warehouse.
• Characteristics of costs. The column displays the nature of the costs corresponding to the cost item selected in the line.
• Analytics type
• Analytics. Cost item analytics. The values ​​entered in this column depend on the nature of the costs selected in the cost item line.
• Products. The detail is available if a cost item with the nature of costs “Defects in production” is indicated. If necessary, the products to which defective costs are included are indicated here.

• Cost account (CA).The accounting account in which expenses are recorded. The value of the detail is selected from the chart of accounts and filled in automatically when selecting a cost item.
• Cost account (CO).The tax account in which expenses are reflected. The value of the detail is selected from the tax accounting chart of accounts and is filled in automatically when selecting a cost item or selecting a cost account for accounting.

The table part can be filled out automatically by clicking the " Fill in"- “Fill from template.” In the “Shift Production Report” documents, for each item of released products, you must indicate the direction of release. If the option “for costs (list)” is selected, then entering the direction for writing off manufacturing costs is indicated in the “Entering directions for writing off products (services)” dialog box. For frequent use of the same combinations of values ​​of the release direction description details, they can be defined in a template. The reference book “Directions for writing off manufactured products (services)” is intended for this purpose.

Tab "Materials"

Checkbox " Enter cost items by line" determines how cost items will be entered on this tab. Setting this checkbox determines the indication of the cost item in each row of the tabular section.

• Cost item. The cost item for which materials and semi-finished products were reflected in work in progress is indicated. The value of the attribute is selected from the “Cost Items” directory. In the details you can only indicate items with the cost type “Material”.

The tabular part indicates the materials and semi-finished products that were used to produce products and provide services:

• Material. Material used. The value of the attribute is selected from the “Nomenclature” directory.
• Material characteristics . Characteristics of the material, if characteristics are recorded for this material. The value of the attribute is selected from the “Item Characteristics” reference book.
• Material series. Series of material, if this material is accounted for by series. The attribute value is selected from the “Item Series” directory.
• Places. Number of places of material used.
• Unit. Unit of measurement of the material used.
• Quantity. The amount of material used in a residual storage unit. The attribute value is filled in automatically when specifying the number of seats.
• Type of release. Type of product release for which the material was used. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Order costs. Ordering the costs of products for which the material was used. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Order release. The order for which the material was used. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Specification. The specification according to which the material was used.

The table part can be filled out automatically by clicking the " Fill in". The following filling options are possible:

• Fill according to specification . Data on materials according to the specification is added to the tabular part.
• Fill in with selection of analogues . When filling, replacement of materials with analogues is available. The replacement is performed in the “Selection of materials and analogues for production” assistant window, where information is displayed on possible analogues, on the remaining materials and analogues in work in progress and in the warehouse. Moreover, if the same analogue is provided for different materials, its free balance will be distributed proportionally across all materials.
• Fill in the remainder . Data on materials is added to the tabular part according to the balances listed at the time of filling out the document in work in progress.
• Fill in as needed. The tabular part is filled out according to the list of materials specified on the “Materials” tab in the “Production Order” document, while the filling occurs according to the current (not closed) needs of this production order. The “Production Order” documents that must be filled in are determined by the orders that are indicated in the “Order-release” column on the “Products” tab in the production report for the shift. If there were already filled lines in the tabular section on the “Materials” tab in the production report for the shift, then they will be deleted when automatically filled in according to needs.
• Add from requirement-invoice . The user selects the “Request-invoice” document. The tabular part is filled in according to the list of materials specified in the “Requirement-invoice” document on the “Materials” tab, while the lines are added to the rows already existing in the tabular part.

Tab "Distribution of materials"

The tabular part indicates the distribution of materials and semi-finished products indicated on the “Materials” tab to the manufactured products and services provided, indicated on the “Products and Services” tab.

• Material, Material characteristics, Material series, Cost item . The corresponding values ​​are from the tabular section on the “Materials” tab. The “Cost item” attribute is available for editing if the “Enter cost items by lines” checkbox is selected on the “Materials” tab.
• Quantity. The amount of material in a residual storage unit.
• Nomenclature group, Products, Product characteristics, Product series, Type of release, Order costs, Order release, Specification, Cost account (AC), Cost account (CO), Quality
• WIP Division, WIP Organization Division . Available if the “Use WIP unit” checkbox is selected in the details visibility settings.
• WIP item group, WIP order . Available if the “Use WIP analytics” checkbox is selected in the details visibility settings.

You can fill out this tabular section using the “Fill” button. Materials and semi-finished products indicated on the “Materials” tab are distributed among the manufactured products in proportion to the values ​​in the “Cost Share” column. Each material is allocated only to those production lines whose BOM includes the specified material. Materials for which a customer order is specified are allocated only to produce products for this order.

Tab “Tech. operations"

On the tab in the tabular part the data on the performed technological operations is indicated:

• Technological operation. Completed technological operation. The value of the attribute is selected from the “Technological operations” directory.
• Type of release. Type of product release for which the technological operation was performed. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Cost item. The cost item for which technological operations in work in progress are reflected. The value of the attribute is selected from the “Cost Items” directory. In the details you can only indicate intangible items with a cost type not equal to “Tangible”.
• Price. Cost per unit of technological operation. The value of the attribute is filled in automatically according to the data in the “Technological Operations” directory.
• Currency. Currency of the technological operation price. The value of the attribute is filled in automatically according to the data in the “Technological Operations” directory.
• Quantity. Number of technological operations performed.
• Amount in price currency . The amount of operations performed in the currency of the technological operation price. The attribute value is calculated automatically after entering the quantity.
• Sum. The amount of transactions performed in the management accounting currency. The value of the attribute is calculated from the amount in the price currency.
• Amount (reg).The amount of transactions performed in the currency of regulated accounting. The value of the attribute is calculated from the amount in the price currency.
• Order. Order of product costs (customer order or production order), according to which the technological operation was performed.
• Analytics type. The column displays the name of the analytics that must be specified for the cost item selected in the line in the “Analytics” column.
• Analytics. Cost item analytics.
• Products. The attribute is available if the main cost item of the specified technological operation has the nature of costs “Defects in production”. If necessary, the products to which defective costs are included are indicated here.
• Project. Project or types of distribution by project. This detail is indicated if the system keeps track of indirect costs for projects.

For accounting and tax accounting purposes, the following is indicated:

• Cost account (CA).The accounting account on which the completed maintenance is reflected. operations.
• Cost account (CO).The tax accounting account on which the completed technical services are reflected. operations.

The tabular part can be filled out automatically based on the data from the production flow sheet.

Tab "Performers"

On the tab in the tabular part, data on the performers is indicated, the employees are actually listed and the KTU of each of them is indicated:

• Worker. Executor work (for example, a member of a team of workers). For an order reflected in regulated accounting, it is also necessary to indicate an order for the reception of the employee.
• KTU. The “labor participation coefficient” allows you to unevenly distribute the amount of the work order among the performers. Default is 1.
• Amount to be charged . The amount accrued to the employee in the management accounting currency.
• Amount to be charged (regular) . The amount to be accrued to the employee in the currency of regulated accounting.

Tab “Distribution of technical. operations"

The tabular part indicates the distribution of technological operations specified on the “Technology” tab. operations" for manufactured products and services provided, indicated on the "Products and Services" tab.

• Technological operation, Cost item . The corresponding values ​​are from the tabular section on the “Technical” tab. operations."
• Sum. The amount of transactions performed in the management accounting currency.
• Amount (reg).The amount of transactions performed in the currency of regulated accounting.
• . The corresponding values ​​are from the tabular section on the “Products and Services” tab.

You can fill out this tabular section using the “Fill” button. Technological operations specified on the “Technology” tab. operations” are distributed among manufactured products in proportion to the values ​​in the “Cost share” column. Those. operations for which a customer order is specified are allocated only to the production of products for this order.

Tab "Other costs"

On the tab in the tabular section, data on other intangible costs is indicated:

• Cost item. The cost item for which other costs are reflected in work in progress. The value of the attribute is selected from the “Cost Items” directory. In the details you can only indicate intangible items with a cost type not equal to “Tangible”.
• Distribution method . The cost distribution method indicates on what basis costs will be distributed when carrying out the “Cost Cost Calculation” document. This is actually an analytics for which costs are reflected in the work in progress.
• Nomenclature group . Nomenclature group of product output to which other costs are attributed. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Type of release. Type of product output to which other costs are allocated. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Order. Ordering the costs of products to which other costs are allocated. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Sum
• Amount (reg).The amount of other costs in the currency of regulated accounting. The value of the detail is calculated automatically when the amount in the control currency changes. accounting.

When you press the button Fill in" - « Fill in the remainder" the tabular part is filled in with the balances of intangible costs in work in progress;

Tab “Distribution of other costs”

The tabular part indicates the distribution of other costs indicated on the “Other costs” tab for manufactured products and services provided, indicated on the “Products and Services” tab.

• Cost item. The values ​​of the corresponding details from the tabular section on the “Other costs” tab.
• Sum. The amount of other costs in the management accounting currency.
• Amount (reg).The amount of other costs in the currency of regulated accounting.
• Nomenclature group, Products, Product characteristics, Product series, Type of release, Order, Specification, Cost account (AC), Cost account (CA), Quality

It is possible to fill out this tabular part using the button “ Fill" The costs indicated on the “Other costs” tab are distributed among the manufactured products in proportion to the values ​​in the “Cost share” column. Other costs are allocated to the production of products for the same product group and order, which are indicated in the line of the tabular section “Other costs”.

Tab "Returnable waste"

For returnable waste, you can specify a separate warehouse for transfer; the warehouse is set in the “Warehouse” attribute on the “Returnable waste” tab.

The tabular part indicates the returnable waste that was generated during the production of products:

• Nomenclature. Return waste. The value of the attribute is selected from the “Nomenclature” directory.
• Characteristics of the nomenclature . Characteristics of returnable waste, if for this returnable waste records are kept according to characteristics. The value of the attribute is selected from the “Item Characteristics” reference book.
• Nomenclature series . A series of returnable waste, if records are kept by series for this returnable waste. The attribute value is selected from the “Item Series” directory.
• Places. Number of places of returnable waste received.
• Unit. The unit of measurement for returnable waste received.
• Quantity. The amount of returnable waste received in a residue storage unit. The attribute value is filled in automatically when specifying the number of seats.
• Type of release. Type of product release for which returnable waste was received. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Order costs. Order of product costs for which returnable waste was received. The value of this attribute must be equal to the values ​​specified on the “Products and Services” tab.
• Order reserve. Fill in if necessary to reserve returnable waste on order. The value is selected from the document lists “Customer Order”, “Internal Order” or “Production Order”.
• Nomenclature group . The nomenclature group of product release is indicated
• Specification. The specification of the product released or service provided according to the release of which resulted in returnable waste is indicated. The attribute value is selected from the “Item Specifications” reference book.
• Party status.The status of the batch is indicated, which allows you to distinguish inventory items in batch accounting. For returnable waste that belongs to the seller, the batch status is indicated as “For recycling”.

You can fill out this tabular section using the “Fill” button. Filling is carried out on the basis of release specifications, which are indicated on the “Products and Services” tab.

Tab “Distribution of returnable waste”

The tabular part indicates the distribution of returnable waste indicated on the “Returnable Waste” tab to manufactured products and services provided, indicated on the “Products and Services” tab.

• Nomenclature, Nomenclature characteristics, Nomenclature series, Cost item . The values ​​of the corresponding details from the tabular section on the “Returnable waste” tab.
• Quantity. The amount of returnable waste in a residual storage unit.
• Nomenclature group, Products, Product characteristics, Product series, Issue type, Cost order, Reserve order, Specification, Cost account (AC), Cost account (CO), Quality . The values ​​of the corresponding details from the tabular section on the “Products and Services” tab.

You can fill out this tabular section using the “Fill” button. The item specified on the “Returnable waste” tab is distributed among the released products in proportion to the values ​​in the “Cost share” column. If in the specification for returnable waste in the attribute “Reflection of return. waste" method is specified as "In distribution documents", then automatic distribution of returnable waste in the production report for a shift cannot be performed. Each returnable waste is distributed only to those release lines whose specification includes the specified returnable waste. The lines that indicate the buyer's order are allocated only to the production of products for this order.

Features of the event

If the accounting policy specifies the method of forming the cost for a release operation as “By planned cost” or “By direct costs”, then when posting the document, the preliminary cost of materials is determined, according to accounting data in work in progress, and distribution is made according to the number of direct costs of this material to the rows of the “Products and Services” tabular section. As a result, the preliminary cost of manufactured products and services provided is formed.

When posting the document “Production Report for a Shift”, the needs of the production order specified in it are closed if:

• records are kept of the needs of production orders (in the accounting parameters settings, the flag “Keep records of the needs of production orders for materials and semi-finished products” is selected);
• When using the "Automatically during distribution" method of closing requirements, requirements are closed based on the data on the "Distribution of Materials" tab. In this case, there are the following features of closing needs:
• if as a result of the document being completely released product position, scheduled for release on production order - closed all need products
• if as a result of the document all products, scheduled for release on a production order, is completely released, the production order requirement is closed in full regardless of the information specified on the "Distribution of Materials" tab;
• When using the “Explicitly” method of closing needs, needs are closed in the following cases
• as a result of the document being fully released product position, scheduled for release on production order. At the same time it closes all need production order related to this products
• as a result of the document all products, scheduled for production order release, has been fully released. At the same time, the production order requirement is closed in full.

Accounting for production costs in the 1C: Accounting 8 program is carried out in the context of item groups (types of activity). They must first be entered into the directory “Nomenclature Groups” ( menu: “Enterprise - Goods (materials, products, services)”).

Example:

Direct production costs are recorded in accounts 20 “Main production” and 23 “Auxiliary production”. This includes everything that can be attributed to specific types of manufactured products (semi-finished products, production services): raw materials written off for production, depreciation of capital equipment, wages and payroll taxes of production workers, as well as some services.

During the month, direct costs are reflected in the program using documents such as “Request-invoice”, “Receipt of goods and services” (the “Services” tab), “Advance report” (the “Other” tab), “Payroll”, as well as regulatory operations “Depreciation and depreciation of fixed assets”, “Calculation of taxes (contributions) from the payroll” and some others. You should pay attention to the correct indication of the nomenclature group both in documents and in the methods of reflecting depreciation expenses and reflecting wages in accounting.

Examples of direct production costs

The “Requirement-invoice” document (menu or “Production” tab) reflects the write-off of materials for production. The cost account and analytics are listed on the Cost Account tab. When posting the document, posting Dt 20.01 Kt 10 will be generated, with the corresponding analytics for account 20 (division, item group, cost item).

Method of reflecting depreciation expenses (menu or tab “OS” or “Intangible assets”). If you choose this method when accepting a fixed asset for accounting (accepting intangible assets for accounting, transferring work clothes into operation), then depreciation for this fixed asset (depreciation of intangible assets, repayment of the cost of work clothes) will be assigned to the specified account and cost analytics. In this case, the posting Dt 20.01 Kt 02.01 will be generated.

Method of reflecting wages in accounting (menu or “Salary” tab). If you specify this method in the accrual, the employee’s salary and payroll taxes will be charged to the appropriate account and cost analytics. In this case, when accruing salary, the posting Dt 20.01 Kt 70 will be generated.

At the end of the month, direct expenses collected on accounts 20 and 23 are distributed between manufactured products and work in progress by item groups (types of activity). Distribution occurs through routine month-end closing operations.

In addition, there are general production and general business expenses, which are accounted for in accounts 25 and 26, respectively.

General production expenses during the month are charged to account 25. To reflect them, the same documents can be used as to reflect direct costs. At the end of the month, costs collected on account 25 are distributed to account 20 by item groups (types of activity), within a specific division, in accordance with the distribution base, using routine operations.

General business expenses during the month are charged to account 26. To reflect them, the same documents can be used as to reflect direct costs. At the end of the month, expenses collected on account 26 can be written off in two ways. They can be distributed to account 20 according to item groups (types of activity) of the entire enterprise, in accordance with the selected distribution base. Or, if the “direct costing” method is used, general business expenses are written off directly to account 90.08 “Administrative expenses” in proportion to sales revenue.

Cost accounting is set up in the form of the organization’s accounting policy (menu or “Enterprise” tab).

On the “Production” tab, the methods for distributing general and general production expenses are indicated using the “Set distribution methods...” button. In the form that opens, you need to indicate for each account the distribution base, which can be the volume of output, the planned cost of production, wages, material costs, revenue, direct costs, and individual items of direct costs. If necessary, you can detail the methods of distribution by departments and cost items.

Here you can configure the use of the “direct costing” method and the distribution of production costs for services.

On the “Product Output” tab, you select the method of accounting for the output of finished products (semi-finished products, production services) - with or without using account 40. Here you must also specify the definition of the sequence of redistributions for closing accounts, which is important for multi-distribution production. It is recommended to select automatic detection. If production is accounted for at planned cost using account 40, then automatic calculation of the sequence of redistributions is impossible. In this case, you need to select the manual method, and then manually set the order of divisions for closing accounts (using the button).

Automatic determination of the sequence of processing steps is set:

A manual determination of the sequence of repartitions has been set, the order of divisions has been established:

Production and sale of finished products

The output of products (semi-finished products, production services to its own divisions) is reflected in the program by the document “Production Report for a Shift” (menu or tab “Production”). The manufactured products are accounted for at the planned cost, the document generates the posting Dt 43 Kt 20 (or, if the use of account 40 is specified, the posting Dt 43 Kt 40). It is necessary to correctly indicate the product group for the released product.

Document “Production report for the shift” and the result of its implementation (account 40 is not used):

To correctly calculate the cost in the program, it is necessary to observe the principle of matching income and expenses in the context of product groups (types of activity). That is, if there are costs for a product group, they must correspond to the output and income for this product group.

Sales of finished products are reflected in the document “Sales of goods and services”, with a revenue entry being generated: Dt 62 Kt 90.01, and a posting for writing off the cost of goods sold: Dt 90.02 Kt 43. Analytics of accounts 90.01 and 90.02 - item groups (types of activity).

Result of document implementation for product sales:

Closing the period and calculating the actual cost

Closing cost accounts and calculating the actual cost of manufactured products (semi-finished products) is carried out at the end of the month through routine operations. Previously, routine operations must be carried out to calculate depreciation of fixed assets and intangible assets, repay the cost of workwear, write off deferred expenses, calculate wages and payroll taxes.

You can use the routine processing “Month Closing” ( menu: "Operations"). In this case, the program itself will “determine” which routine operations are necessary and carry out them in the correct sequence. Execution occurs by clicking the “Perform monthly closing” button.

When carrying out the routine operation “Closing accounts 20, 23, 25, 26”, several stages are performed: distribution of indirect costs (according to the established “Distribution Methods”), calculation of direct costs for each product and for each division, cost adjustment.

Let us give an example of the operation “Closing accounts 20, 23, 25, 26” (the organization uses the “direct costing” method). There are entries for closing account 26 (not all are visible in the figure), adjusting product output, and adjusting the cost of goods sold. (Adjustment amounts can also be negative if the actual cost is less than planned).

After closing cost accounts, you can generate calculation certificates (available from the “Month Closing” processing or through menu: “Reports - Help and calculations»).

Help-calculation “Calculation”:

Help calculation “Product cost”:

Unfinished production

If production expenses were incurred during the period, but there was no output (semi-finished products, production services), or it was incomplete, then account 20 is not closed, the value of work in progress (WIP) remains on it and is transferred to the next month. Accounting for work in progress can be configured in the form of the organization’s accounting policy, on the “WIP” tab. The default method is usually “In the absence of release, consider direct expenses as WIP expenses”:

If, in the accounting policy, the WIP accounting method “Using the WIP Inventory” document is selected, then if there is work in progress, it will be necessary to enter the “WIP Inventory” document before closing the month. Here, the amounts of work in progress for each item group are manually indicated.

Let’s assume that Pomidorka LLC produced in June of this year:

• Canned tomatoes (3 liter) – 300 cans;
• Pickled cherry tomatoes (euro jar) – 700 jars.

Planned product price:

• Canned tomatoes (3 liter) – 125.00 rubles;
• Pickled cherry tomatoes (euro jar) – 97.00 rub..
• The planned price of the entire issue is 105,400.00 rubles.

You can determine the target price “by eye”, roughly imagining the future price of the finished product. In any case, the program will bring the planned price to the actual cost at the end of the month.

The actual cost of finished products in 1C 8.3 is formed without using account 40 Production of products (works, services).

Step 1. Setting up production accounting

Setting up the Functionality of the 1C 8.3 Accounting program: section Main – Settings – Functionality. Next, go to the Production tab, where opposite the line Production put a tick:

Step 2. Setting up Accounting Policy

Setting up Accounting Policy: section Main – Settings – Accounting policies.

On the Inventory tab:

• In the line Method for assessing inventories (MPI) we indicate – By average cost:

On the Costs tab:

• In the line Main cost accounting account we indicate - account 20.01 Main production;
• Opposite the line Product release put a tick;
• Using the Additional hyperlink, open a window in which we indicate that count 40 is not used:

How to reflect the release of finished products using account 40 to account for the deviation of the actual cost from the standard cost of production is discussed in the following

Step 3. Document Shift production report

To account for the output of finished products in 1C 8.3, we will create the document Production Report for a Shift: section Production – Product Output – Shift Production Report.

To work with the document Shift Production Report, you need planned prices from the Nomenclature directory. How to work with this reference book in 1C 8.3, read

Let's fill out the header of the document:

• In the line “from__” we indicate date of delivery of finished products to the warehouse;
• In the line Cost account – the account is set automatically. If the established account is not correct, then look at the Accounting Policy setting - Costs;
• In the line Cost division we indicate production division;
• In the Warehouse line we enter warehouse to which finished products are transferred;

Let's fill out the tabular part of the document.

Products tab:

• In the Products column we indicate name of the manufactured finished product;
• Fill in the remaining columns as shown in the figure below:

Bookmark Materials:

• If the Specification is specified on the Products tab, then by clicking the Fill button you can fill out the tabular part automatically:

Let's process the document and generate postings. Based on the transactions received, we see that finished products are reflected in the debit of account 43 Finished products at the planned price, and materials are written off from account 10.01 Raw materials and materials in the debit of account 20.01 Main production:

Step 4

Let's create a balance sheet for account 43: . From the received report we see that the output of finished products was reflected in the planned prices, but after the close of the month it will be adjusted to the actual cost:

Step 5

Let's create a balance sheet for account 20.01: section Reports – Standard reports – Account balance sheet. From the received report we see that the actual cost is RUB 127,664.00:

Step 6. Closing the month

Let's create a document Closing the month in section Operation – Closing the period – Closing the month:

• In the Period line we indicate month that closes;
• We will repost the documents via hyperlink Retransfer of documents per month;
• Let's close routine operations using the button Perform month end closing:

The result of the routine operation to close cost accounts:

Step 7. Calculation of the actual cost of production

We will generate a certificate-calculation of the cost of manufactured products and services: Certificates and calculations – Cost of manufactured products:

Let's take a closer look at the calculation of the actual cost of production in 1C 8.3:

• Coefficient = Sum of planned cost of production / Total sum of planned cost of the entire output:

1. Canned tomatoes (3 liters) – 37,500.00 / 105,400.00 = 0.355787;
2. Pickled cherry tomatoes (euro jar) – 67,900.00 / 105,400.00 = 0.644213.

• Actual cost of manufactured products = Total amount of actual cost of the entire output * Coefficient:

1. Canned tomatoes (3 liters) – 127,664.00 * 0.355787 = 45,421.25 rubles;
2. Pickled cherry tomatoes (euro jar) – 127,664.00 * 0.644213 = 82,242.75 rub.

• Adjustment of the cost of manufactured products = Actual cost of production - planned cost of production:

1. Canned tomatoes (3 liters) – 45,421.25 – 37,500.00 = 7,921.25 rubles;
2. Pickled cherry tomatoes (euro jar) – 82,242.75 – 67,900.00 = 14,342.75 RUR:

Step 8. Help-calculation Cost calculation

The actual cost in the context of cost items and materials can be viewed by generating a Help-calculation Cost calculation: Help-calculations – Cost of manufactured products.

Step 9. Checking the closure of account 20

Let's create a balance sheet for account 20 after performing the routine operation Closing the month: section Reports – Standard reports – Account balance sheet.

According to the report, we see that account 20 is closed:

How to check accounting if account 20 is not closed. The most common mistakes when closing an account 20 are studied in

Step 10

We will create a balance sheet for account 43, after completing the routine operation Closing the month: section Reports – Standard reports – Account balance sheet.

The report shows that finished products are now listed at actual cost:

All production operations at the enterprise must be documented in an accounting program. To reflect some of the operations, a system report such as a shift production report is used.

Legislative regulation of the issue

Legislative regulation of the issue is carried out by the Accounting Regulations Accounting for Inventory 5.01, which describes what rules to follow when generating information about material and production inventories.

Production report concept

A document such as “Production report for a shift” is prepared in the 1-C Accounting program by an enterprise that conducts production activities. Without this report, it is impossible to formalize the release of any manufactured product by the enterprise.

Operations in the report

• Release of goods, materials, finished products, semi-finished products - that is, release of any product produced by the enterprise;
• Services provided to the company's production units;
• Writing off materials as expenses;
• Release by production of returnable waste.

All these operations can be documented in the OPS document.

Registration in 1-C Accounting

The OPS document is located in the accounting program in the Production tab. If there is already at least one completed document of this type, then when you go to the OPS section, a list with previously completed production documents will open. In the open document you need to indicate the following information:

1. The organization and its division in which the manufactured products were formed;
2. Issue date;
3. The warehouse where the finished products were received;
4. List of manufactured products indicating quantity, planned price and accounting account;
5. An account in which all costs for the production of a given batch of products will be taken into account. As a rule, this is 20 or 23 counts.

Result

When creating and posting an OPS document in 1-C Accounting, the following transactions are generated:

Debit 41 (43) Credit 20.1 - finished products released,

Debit 20.1 Credit 10.1 - materials for the manufacture of these products are written off.

Let's look at an example for a more precise description of the postings.

Example 1.

From the production workshop of Reshenie LLC, the foreman handed over to the accountant a report that the workshop produced 100 kg of sausage. In this case, 60 kg of beef, 20 kg of pork, 10 liters of water, 10 kg of seasoning mixture were spent. The accountant will draw up the OPS document, as a result of which the following transactions will be generated:

Debit 41 Credit 20.1 100 kg 30,000 rubles - products released

Debit 20.1 Credit 10.1 60 kg 12,000 rubles - beef written off

Debit 20.1 Credit 10.1 20 kg 4,000 rubles - pork written off

Debit 20.1 Credit 10.1 10 kg 1,000 rubles - water written off

Debit 20.1 Credit 10.1 10 kg 5,000 rubles - seasoning mixture written off

The write-off of materials does not always involve the execution of this document. In order for materials to be written off, when drawing up a production report, you need to put a mark indicating that the materials are written off using this document. If the mark is not marked, then you need to write off the materials using another document - the Request-invoice.

Specification

In order to be able to document both the release of a product and write off the materials that were spent on its production in one document, it is necessary that a specification be drawn up for each type of product. A specification is a list of materials that are needed to produce one unit of product. To create a specification, you need to go to Directories, and then select the “Item Specifications” section. In this section, you need to document how much of what you need to spend from materials to create a unit of production, and so on for each type of product manufactured by the enterprise.

Important! If there is no specification for the manufactured product, the program will not be able to write off the materials spent on its production. In such a situation, you will have to formalize this operation with the “Demand-invoice” document.

conclusions

A shift production report is a document that is needed to reflect the quantity of products produced by a company and the amount of materials that were spent on production. The sale of products of its own production by a company is not possible in accounting until this document is drawn up, because the product simply does not exist until the company produces it.

FAQ

Question: Is it possible not to fill out the Product Specification document? What is it for?

Answer: The Product Specification document is needed to automatically write off the amount of materials needed to produce a unit of product when preparing a production report for a shift. You don’t have to fill out the specification, then the materials that were spent by the production workshop must be written off in the Request-invoice document.

Question: When preparing a production report for a shift, where do the goods specified in the report go?

Answer: The list of goods indicated in the report arrives at the finished goods warehouse. A company can have as many warehouses as it likes; when completing the report, you need to select the required warehouse and the manufactured products will go to the warehouse you have chosen.

In order to take into account the production of products or semi-finished products in the configuration, it is necessary to generate the document “Production Report for the Shift”. It can also reflect the services that departments provide to each other. The document is called up from the “Production” section, subsection “Product Release”.

Planned price

In the “Directories and accounting settings” section, in the “Production” section, you must select the “Production activities are in progress” checkbox and select the type of planned prices. At these prices, materials will be written off for production.

Note. To set different types of prices, use the “” document.

Method for assessing MPZ

To analyze the cost, you can generate a balance sheet for the cost account (Account 20.01 - in our case). If you select the desired item group in the “Selections” section, the report will display all the costs, which in total give the cost price.

In our example, all costs are allocated to one cost item - “Material costs of main production”. Let’s complicate the example, add another item “Costs of the quality department” and take into account the material costs of this department in the cost of production.

To do this, we will use our favorite document “Shift Production Report”. In it, on the “Services” tab, select the corresponding service, cost account, division (for which the service is performed), product group and cost item.

On the “Materials” tab we will indicate the consumables used that are necessary for quality control. Please note that the nomenclature group is indicated as before (“Chocolate pastes”), and a different cost item has been selected – “QD expenses.”