1. Items of expenditure, items of calculation
Unlike SCP (there is a reference book "Cost Items", in ERP "Cost Items" (a plan of characteristic types!) Is intended not only for costs, but also for managing all expenses of the enterprise:
In 1C ERP 2, in terms of adjusting production costs, the following innovations appeared: 
A very useful opportunity to make it easier for the user to select an article (otherwise, more often than not, they do not know and choose the "wrong" articles, etc.)
Question: and why did "1C" come up with a calculation article in the program? There is an expense item ...
Here's the thing. This was invented, that would be essential enhance possibility analysis of the cost structure
In the UPP, in order to transfer costs to production accounting, you always had to know this in advance and be sure to indicate the cost item.
And in ERP 2 it is not necessary. The system will be able to "direct" the costs on its own, "making" the correct conclusion, relying on the data of the regulatory system (in the resource specifications ERP also indicates not an item of expenditure, but an item of calculation).
Thus, in ERP 2, when transferring costs to production, it is possible not to indicate either a cost item or a cost item.
Question: and how did it come about?
2. Division of costs into nomenclature, item-by-item and their accounting.
All production costs are divided into two categories: itemized and itemized:
Item costs are used to record production costs with the type "Item" and "Work", which are accounted for and distributed in quantitative terms.
Line-item costs are used to account for intangible production costs, which are accounted for and allocated only in sum.
When recording production costs, an expense item can be used.
The costing item is used in the formation of the cost of goods produced and determines the nature of the costs included in the cost of production.
The process of collecting and distributing production costs consists of three stages, regardless of the type of costs:
When distributing to production departments, a list of departments is indicated that will participate in the distribution of costs for a specific item.
The list of departments can be formed from all departments, superior, subordinate, or a list of departments specified manually, for which there is a value for the distribution.
The indicator for the distribution of expenses is selected from the reference book of the same name.
When distributing by stages, distribution will be carried out into production stages, performed in the department for the current period according to a specified indicator or manually.
The indicator for the distribution of expenses is also selected from the directory "Indicators for the distribution of expenses".
Depending on whether the division is working on a production schedule or not, two options for distributing production costs for manufactured products are supported:
Nomenclature costs are taken into account in quantitative and total indicators. To register these costs, the documents of the applied solution are used:
Deviation of item costs from normative values, specified in the route sheets, or identified based on the results of the inventory of work in progress are distributed by the document "Distribution of materials and work for the cost of production".
The basis for distribution in the document "Distribution of materials and work for the cost of production" is formed on the basis of data on the stages performed or manufactured products and can be manually adjusted by the user.
Line-item costs:
Allocation of itemized costs for manufactured products are allocated using the work center and the document "Allocation of costs to the cost of production".
3. Maintaining production accounting in the program, paperwork.
You need to understand - first of all
ERP 2 developers expect that the program will simultaneously execute both production accounting and production planning.
That is, the program "opens" all the functionality (including in terms of production accounting) in this mode of operation.
At the same time, one should not immediately be afraid of production planning, believing that it is always very difficult and costly. The ERP 2 program provides 3 levels (detail, complexity) of production planning. There is the 3rd, the easiest level, it is called UBBV. There is no need to take into account, plan work centers. Here you do not need to enter route maps, etc. into the program. It is enough to conduct integrated (one might say, estimated) planning.
It is enough to place orders for production, enter basic specifications. Route lists for main operations will be generated automatically. The user does not need to register them in the program. It will only be necessary to make changes to them sometimes (for example, if there was an overexpenditure of material) and that's it.
However, you can keep production records (with some restrictions) in the program without production planning. This is quite a working option, with the prospect of a phased implementation of planning.
When drawing up production accounting documents in ERP 2, it's always important to understand
- "to what type is the expense: item-by-item or item-by-item?" This is one of the main points that determine the order in which the operation is reflected in the program. Where is the difference? ERP 2 implements batch accounting of production costs. Thus, item costs can always be "disclosed" before the batch of their occurrence, item costs will "move" together with accounting objects (from semi-finished products to finished products).
But for item-by-item costs, batch accounting is not kept. They only "fall" (more precisely, they are distributed as indirect costs) on products and that's it.
Here are examples of registration of the most common production accounting operations in 1C ERP 2:
1. Document "Transfer to production" (Dt 20 Kt 10). In UPP - the corresponding document "Requirement-waybill"
Please note that when you select the "Transfer to production" operation, you do not need to specify an item of expenses. The cost is nomenclature.
2. Document "Release of products and execution of works" (Dt 43 Kt 20). In SCP - the corresponding document "Production report for a shift"
Please note that in ERP 2 there is NO issue in the document! the ability to specify the distribution of materials, labor costs, returnable waste, etc.
Unlike the UPP (where there is a super functional document of the MPS that "can do everything", in ERP 2 the release document records only the release and nothing else.
Distributions are drawn up by other documents.
3. Document "Write-off of Issue Costs Without Orders" In SCP - the distribution of "direct" costs is performed by the documents "Allocation of materials for release", "Allocation of other costs", "Production report per shift"
Please note that in ERP 2 there are two documents for the distribution of item costs:
4. Document "Allocation of Costs to Cost" In SCP - the distribution of "indirect" costs is performed (according to pre-configured distribution rules) by the document "Calculation of the production cost"
In ERP 2, for itemized expenses, the distribution (by default) is performed according to the settings that are specified through the "Cost Items" card.
However, in each billing period you can override (set for this period) other distribution settings.
For example, specify for the base for the distribution of expense items by calculation items (see variable - cost share).
And if releases are planned (there are route sheets), then it is possible to distribute not only according to costing items, but also according to production stages, with an accuracy to the production batch (document line production order).
This is precisely where (one of the examples) full capabilities in terms of production accounting are manifested, when there is planning, route sheets are drawn up.
And if there are no route sheets, it will not be possible to accurately "target" indirect costs for products (for example, for accounting for marriage). Expenses will be distributed as general production (with distribution by divisions / or only by the specified division), and then - for products: in proportion to mat. costs or wages.
5. Document "Distribution of materials and works" In SCP - the document "Allocation of materials for release", "Allocation of other costs", "Production report per shift".
As mentioned earlier, the document is used to distribute item costs when routing sheets are used.
But at the same time, the document performs another, important function... The program provides a special workplace"Distribution of materials and works".
That is, there is no need (as it was before, in the SCP) to generate special reports that would, for example, see the "gaps" in the distribution of costs. Now, in ERP 2, it's enough to see
"gap", click on it. And the system itself will offer to form a document that will adjust the distribution of costs. In my opinion, this is convenient!
5. Document "Developing employees" In the UPP - the document "Piece work order for the work performed", "Production report for the shift"
In ERP 2, this document allows you to record the piecework production of the team / employees. The number and standard cost of the performed operations are recorded here.
Note that you can record both production operations (item costs) and repair and other work (itemized costs, and then you will need to indicate the item of costs).
Further, such production costs will need to be allocated to releases (for example, to release a work, which in turn will be part of a semi-finished product, etc.)
And for the purposes of calculating wages, data on standard charges (by the indicator - piecework wages) will be automatically reflected in ERP 2 when calculating wages.
5. Calculation of the cost price, closing of the month.
In 1C ERP 2, within the framework of the "Finance" subsystem, the developers have created a special workstation "Close of the month".
In the "Closing the month" process, the cost price calculation procedure is involved as one of the steps, strictly in its place.
This is quite logical, since, for example, it would be wrong to start calculating s / s while there are errors in the distribution of costs, etc.
Thus, having seen the error, you can "click" it and the program will open to us what needs to be fixed.
In my opinion, it is very convenient.
Well, after the stage of calculating the s / s (and all the previous stages) have been completed without errors, you can proceed to the cost price analysis.
For this, reports are provided in the "Production" subsystem. For example,
That's all.
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My next 1c ERP 2 articles will cover other topics related to production and management accounting:
Financial and regulated accounting data is formed on the basis of operational accounting data (available primary documents). The most used documents of operational accounting are considered in the article " ". Within the framework of this article, the following issues will be considered:
1. Creation of an organization and setting up accounting policies
2. Chart of accounts for regulated accounting, features
3. Setting income tax rates
4. Setting up rules for reflecting documents in regulated accounting
5. Setting up expense items and costing items
6. Formation of documents for the distribution of costs and the implementation of routine operations to close the month
7. Formation of reports on regulated accounting
A new organization can be created in the "Regulatory Reference Organization" section in the "Organizations" directory. In the same section, you can fill in other reference information:
In the opened journal, create a new organization by clicking the "Create" button
From the card of the organization, you can create bank accounts, cash desks, other information and reference books related to this particular organization. We create an accounting policy for regulated accounting on the “Accounting policy and taxes” tab.
This tab is used to fill in information related to property taxes. The rest of the accounting policy data is created by the button "Create new"
You can see the chart of accounts in the "Regulated accounting" section. Feature and difference from 1C: Enterprise 8. Management manufacturing enterprise 1.3 is that the Chart of Accounts in 1C: ERP is the same for accounting and tax accounting. This allows you to see the results of posting documents on tax and accounting at the same time, as well as generate standard regulated reports with the disclosure of information on accounting and tax accounting, on temporary and permanent differences in a single report. We will look at examples of this further.
In order to form routine operations for the formation of income tax and data on accounts 68.04 and 99, it is necessary to set the rates of income tax. We set the rates in the section "Regulated accounting"
In the window that opens, create rates by clicking the "Create" button
When rates are set in this way, these rates will apply to all organizations that will be entered in the information base. That is, setting the rates for each organization (as was the case in the 1C: Enterprise 8. Manufacturing Enterprise Management 1.3) is not required. If other rates apply to any organization, then it is necessary to include the sign “Different rates of income tax are applied”. The opportunity to enter rates in the context of organizations will open.
In 1C: ERP Enterprise Management 2.0 accounting entries are not formed at the time of the primary document. And the documents themselves do not provide for the affixing of accounting accounts. At first glance, this may seem inconvenient, but it is not. Firstly, transactions are not generated only if the settings for generating transactions have not yet been made for this type of operation. And you can make them once and for all. And secondly, such a solution protects regulated accounting from possible mistakes users regarding the issue of accounting invoices. If a new business transaction occurs in the organization, the user will not be able to reflect it in the accounting accounts until the posting setting is created. And this is also protection against errors and possible incompetence. Therefore, the setting should be done by a competent user, i.e. chief accountant, or other competent persons. And thirdly, setting up reflection in regulated accounting is not required for all business situations. There are documents, the corresponding accounts in which are determined by the document. For example, "Cash Receipt Order" by default generates a debit account of 50.01. But, for example, for operations related to the account of the nomenclature, adjustment is required, because the nomenclature is both purchased materials (item 10), and semi-finished products (item 21), and finished products (item 43) and goods (item .41) and more. If we compare with the program 1C: Enterprise 8. Manufacturing Enterprise Management 1.3, then accounts for the item are also configured there, but not all users performed this setting, because invoices there can be affixed directly in the documents, and this often leads to errors due to the human factor. Settings are also required for some other accounting objects, which we will consider further.
Let's consider the procedure for creating settings for reflecting data in regulated accounting in 1C: ERP Enterprise Management 2.0.
First, in the "Administration" section you need to make active the "Groups financial accounting". It is the presence of these groups that will make it possible, for example, to take into account the items in different accounting accounts, costs in different accounting accounts, depending on the type of costs (general business, general production, production), and more.
If in this window the sign "Financial accounting groups" is not available for editing, then you can enable it in the following way: in constants through the menu "All functions"
If this button "All functions" is absent, then enable it through the menu "Service - parameters", enable the command "All functions" in the same window.
In the window that opens, expand the "Constants" menu and find the line "Use financial accounting groups", open it with a double click.
Set the sign active, write it down and close it.
The directory of financial accounting groups is stored in the section "Regulated accounting"
We open the directory "Groups of financial accounting of nomenclature". Using the "Create" button, create a new element that looks very simple. The name is arbitrary, any convenient for the user.
For this group, we will take into account the items that should be accounted for on account 10.01. Accordingly, this group must be indicated in the card of the corresponding item, and also set up an accounting account for this group.
Reference "Nomenclature" is in the section "Regulatory and reference information". In the item card, we indicate the group as follows:
We have specified a financial accounting group for the Fabric item. Now let's set up an accounting account for the group. You can go to the settings log through the section "Regulated accounting"
In this setup window, it is indicated on which accounts the item is taken into account, which is in the Main warehouse of the organization "Our Organization" and belongs to the financial accounting group "Purchased raw materials (account 10.01)". Let us also consider the procedure for filling in the "Settlements with counterparties" tab.
In general, the creation of financial accounting groups for accounting for settlements with counterparties is not required. It is enough to create one line in the customization window without specifying a financial accounting group. When purchasing goods and materials, the VAT account is determined automatically by the type of item (service, product, equipment ...). The need to divide settlements into groups may arise if there are settlements in foreign currency, or in conventional units, since these calculations should be reflected in other sub-accounts.
And now, when everything that is needed has been configured, we will consider the reflection in the regulated accounting of the purchase operation. Suppose we have purchased fabric. How to create a purchasing document is described in the article " »
There are no postings, but just click on the "Reflect in Regular Accounting" button and
The data is reflected in accounting and tax accounting and all this information is reflected in one window, since chart of accounts in 1C: ERP Enterprise Management 2.0 is unified, which is undoubtedly very convenient. In this case, there is no need to conduct each document in this way. Carrying out can be done periodically, through the special menu "Reflection of documents in regulated accounting", or set a schedule for automatic holding, or conduct all documents during the "Close of the month" procedure. You can post all documents at a time, or you can set up a schedule for automatic posting in the "Regulated accounting" section
At the same time, if the accounting settings were not created for any operations, then the 1C: ERP Enterprise Management 2.0 program will inform you about this and offer to fill in the settings. If there are transactions that should not be reflected in the regulated accounting, then the use of the Management Organization is necessary. Its use is configured in the "Administration" section, subsection "Organizations and funds"
And we carry out the business operation like this:
Such documents will not be reflected in regulated accounting, while documents for ordinary organizations will also be reflected in management accounting.
To account for intangible costs, financial accounting groups are also created - groups for financial accounting of income / expenses. Suppose we have office rental costs that need to be charged to account 26. We create a financial accounting group and a reflection setup. At the same time, for intangible costs, it is necessary to create an expense item. Further in the pictures.
Now you need to create the corresponding expense item. The "Expenditure Items" reference book is located in the "Finance" section, the "Settings and References" menu. And for the expense item, indicate the financial accounting group.
At this stage, we are only interested in setting up the possibility of reflecting transactions on regulated accounting accounts, therefore, the remaining settings of the expense item will be discussed further, in the next paragraph.
And the last thing that needs to be done is to set up the rules of reflection in the regulated accounting for the expense item "Rent of the OHR office" in the context of organizational divisions.
Now everything is ready for posting documents on the reflection of costs and the reflection of these costs in the accounts of regulated accounting. In the document of receipt of services, it is necessary to indicate the department and the item of expenses.
The result of the
Consider the differences between costing items and expense items. Costing items in 1C: ERP Enterprise Management 2.0 are used to compile planned cost estimates for manufactured products and the actual cost price calculation. Thus, costing items are cost components: materials, wages, depreciation, general and general production costs (at the request of the user, you can do it by type of expense), etc. For each cost (direct and indirect), a costing item is created. Cost items are created for overhead costs that must be allocated to cost and for other non-production costs that are not allocated to production. A costing item can be associated with an expense item if this expense item is to be allocated to production costs by some indicator (wages, material costs). That is, in the event that the expense item is not direct, for example, general business expenses. No expense items are created for direct costs.
Let's consider a reference book of costing articles and create a costing article for indirect costs (general).
The reference book of articles of calculations is in the section "Production and repairs", the menu "Settings and reference books"
Directory appearance
Let's create a new costing article by clicking the "Create" button
We have created a costing item for the general expenses "Office Rent". You can do it easier - create a single costing item "General expenses". This is at the user's choice, and depends on how much detailed information is needed about the composition of the cost. The identifier for the formulas is generated automatically and is used in the preparation of standard cost estimates (to calculate the amount of indirect costs as part of the unit cost according to the formula entered by the user).
Now we will create an expense item for general expenses. We have already considered this article in the previous paragraph. We will now consider it in connection with the costing item.
The ability to link a costing item appears when you select the distribution option "For production costs". The distribution rules (highlighted in gray) specify the basis for distribution (wages, material costs).
In 1C: ERP Enterprise Management 2.0, the user does not have to enter any cost allocation documents or allocate costs for manufactured products in the release documents, as can be done in 1C: Enterprise. Manufacturing Enterprise Management 1.3. All costs can be distributed automatically and the cost price can be calculated as part of the month-end closing procedure. This procedure in 1C: ERP Enterprise Management 2.0, unlike 1C: UPP, itself generates documents for the distribution of costs and conducts them, of course, if all the necessary settings are specified in the program, some of which we have considered above. Moreover, this approach eliminates a common problem in 1C: UPP: mismatch of analytics in cost allocation documents and cost reflection, as a result - errors in cost calculation.
Of course all Required documents, including regulatory ones, can be created directly, but this can lead to errors: omission of necessary documents, incorrect input sequence, etc.
The “Close of the month” procedure automatically determines which documents need to be created and notifies about problems that impede the creation or correct posting of documents. This procedure is located in the "Finance" section.
The procedure header displays a message that there are outstanding operations. The following is a list of all possible operations and there is information about the need to perform this operation. Opposite to the operations that are not needed in this month, it says “Not required”. The green check marks indicate the operations that have been performed. The rest of the icons indicate that execution is required. You can perform each operation separately by clicking on the "Generate" button opposite the operation. You can perform all operations at once by clicking on the "Perform operations" button in the procedure header. Let's perform the operations and see how this procedure will look like.
Opposite each operation there is a green check mark, and in the header the message “Operations completed successfully”.
Regulated accounting reports are located in the Regulated Accounting section.
Consider the formation of the report "Balance sheet"
One statement provides information on accounting and tax accounting and differences. And this is another good difference from 1C: UPP. Using the customization capabilities of this report, you can display only information of interest in the report, for example, only accounting data. The settings are opened by clicking the "Show settings" button.
Customization form
Thanks!
Question:
Good day!
I can not understand how to reflect additional in KA2. expenses.Tell us how you can do this.
Thank you in advance!
Sincerely,
Natalia
Answer:
Additional costs that should be attributed to the cost of goods and materials in the warehouse in 1C Complex should be reflected in the document Purchase of services and other assets.
Menu: Financial performance and controlling - Purchase of services and other assets.
This document has mechanisms for automatic distribution of the amount of additional expenditures on the documents Purchase of goods and services. This is why he is valuable.
It reflects the additional expenses allocated to the documents of receipt of goods and materials in the register of the Party of other expenses. And, accordingly, in the reports on cost price and gross profit, these expenses fall into the Additional expenses column.
To reflect additional costs, create a new document and indicate the service received from the supplier in the tabular section:
We set up the item of expenses for additional expenses for the purchase of goods and materials as follows:
We indicate the type of expenses "For the purchase of goods".
We distribute to the cost of goods. can be distributed in different ways in different accounts. Such nuances are discussed in detail in the course on 1C KA 2 production and cost accounting.
We indicate the distribution base, in our case - by the number of items.
And as analytics for cost accounting, select "Purchase of goods and services".
That's it, we have filled in the "General" tab.
On the tab "Regulated accounting" you need to specify the accounting account. For goods, this will be 41DR.
We save the article and select it into the document.
Now we need to distribute the costs of the Purchase of goods and services documents. If this expense refers to only one document for the purchase of goods and materials, then this document can be selected directly in the Analytics column.
Let's consider the case when the expense refers to several documents. Then press the button "Distribute receipts on documents" on the command panel.
The window for selecting the documents Purchase of goods and services opens.
By clicking the "Add" button, add to the tabular section required documents... In my case, I selected 2 purchase documents.
By default, 1C indicates the distribution base, as in the expense item. But here you can change it manually. If in a particular case the base should be different.
Press the button to distribute and the system fills in the column "Distributed":
These numbers can also be changed manually. When everything is distributed, we press the button "Transfer to document".
The system will automatically split the document line into as many lines as the purchase analytic documents we have selected and will fill in the amounts and analytics in the lines.
Well, let's get started.
The costs in the system can be " nomenclature" and " article by article". For example, the material purchased for the release of our products is nomenclature cost, cost which is accounted for in the system in terms of quantity and amount... But for example, the cost of delivering this material to us is itemized expenditure- cost taken into account in the system only in the sum ratio.
Everything itemized expenses or income, we will even notice from the name, accompanied in the system by "expense item" and "income item", respectively. It is the article that will determine how this or that expense / income will be taken into account in the system, and in order for us to build accounting correctly, we first of all need to correctly configure this very article.
Let's turn to our first task - reflection in the system expenditures on labor resources.
Transport procurement work is our expense, so we need to create an expense item. We create:
The first thing we need to do with you is to indicate “ Distribution option» .
The distribution option determines "where" the expenses will be distributed in the context of this item. There are several of them and each has its own specifics. When choosing one or another option, the composition of the fields on the form changes.
A description of the distribution options can be seen below in the theoretical part, but now, in order to solve our first problem, we will make the following setting of the article:
Expenses accounted for by the distribution option "at the cost of goods" are included in the cost purchased goods.
In the "distribution rule" field, we indicate what the amount of consumption will be distributed in relation to (I decided to distribute in proportion to the quantity):
In the section "type of analytics" we indicate additional detail of accounting - in the context of which the expense will be additionally taken into account; is informative; will be indicated in the tabular sections of documents; does not affect the calculation of the cost of production; in the context of this analytics, you can analyze the cost in specialized reports. For example, I would like to keep records in the context of receipts: 
So, we have set up an article for accounting for TOR. Now let's try to understand how it will all look in practice.
The first is the very emergence of this item-by-item cost and the fixation of that, we will do with you through the document "Receipt of services and other assets":
Let us dwell in more detail on the tabular section “expenses and other assets”: in the “content” field, we describe the content of the received service; in the "item of expenditure" field, select our created item on accounting for labor resources; in the "Analytics" field, we indicate the receipt, for the cost of the goods of which we want the expenses to be distributed, that is, the cost of the goods received, according to this invoice, will be increased by the cost of the expense in proportion to the quantity.
Now let's check the corresponding reports: let's see the report on "income / expenses"
And after the closing of the month, we will be able to see in the report on the cost of goods the entry of the amount into the cost of the purchased goods:
Now let's implement in the system the solution to our second task - reflection income received from our services for the delivery of our manufactured products to the client.
Again, the first thing we need to do is create an income item, in the context of which the system will take into account the amount of income:
Thus, we get a reflection of the distribution of this amount in income:
V
4. The theoretical part. Options for allocating cost items:
« For the cost of goods»- the costs accounted for under this option are included in the cost of the purchased goods. In the "distribution rule" field, we indicate what the expense amount will be distributed relative to: the quantity of goods, its cost price, etc. By this kind are taken into account, for example, TZR, that is, this is just our case:
« For the direction of activity»- assignment of expenses to one or another direction of the enterprise's activity. For example, for an organization dealing with different kinds trading activities and delivery of goods, you can separately account for income and expenses in the following areas: retail sales, small wholesale, work with distributors, provision of delivery services, etc. In the "method of distribution" field, we indicate the method, the settings of which determine what to distribute the flow rate:
« For expenses of future periods»- for this type, costs are taken into account, the inclusion of which in the cost price is delayed in time (planned in the future). For this option distribution provides for an indication of the expense write-off item, according to which the costs deferred in time are transferred to cost accounting objects that are directly involved in the formation of the cost of goods. As a rule, an expense item with a distribution option n and the direction of activity:
« Production costs»- such costs will be included in the cost of manufactured products. Field " Costing article»Specifies the analytics, in the context of which the cost of the products will be formed.
Expense analytics type- is informative in nature, will be indicated in the tabular sections of documents, does not affect the calculation of the cost of products, in the context of this analytics, you can analyze the cost in specialized reports.
Distribution rule, t Just like the distribution option, it has several options and each has its own meaning. The main thing to understand is that the allocation rule determines which divisions will allocate costs to the outputs (stages). At the same time, it is possible to specify both stages and subdivisions manually.
Subsection " By stages". Here we point out exactly what to distribute in the release. There are many options. The "cost of material costs" that make up the output are suitable for us:
Below is an example of setup - the distribution of costs for the cost of material costs of all available releases of all production departments.
« For non-current assets"- Under the item with this distribution option, expenses are fixed that need to be attributed to the value of assets: fixed assets, intangible assets, R&D, construction objects (indicate the appropriate type of analytics):
For the purposes of regulated accounting, it is imperative to correctly configure the appropriate tab:
If an article for all divisions should have one accounting account, then we indicate it in the "Accounting Account" field, if for different divisions there should be different accounting accounts, then you need to click on the link "Set up accounting accounts by organizations and divisions" and specify the required ones in the list accounts.
In the field "Type of expenses for the main activity" you must select one of possible options, for example, for expenditures of supplies, we indicate the type of expenses "Transportation costs", for business travelers - "Travel", for information services - "Other expenses", etc.
Leading solution for process automation and costing. And if in terms of the production management subsystem there is an obvious break with the previous flagship solution 1C: UPP, then in terms of calculating the cost price the product poses many questions for the implementer. You can see the classification of costs in the 1C: ERP program in Figure 1.
Let's figure out how to use the 1C: ERP functionality for companies that have a complex cost accounting scheme, but do not keep operational records of production.
Generating companies are a vivid example.
Inbound business restrictions
Figure 1 - Classification of costs in 1C: ERP
For primary cost accounting, the main criterion for product quality is the presence of as many possible analysts as possible. The more customer analysts are taken into account by the program settings without involving a programmer, the higher the quality of the product. 1C: ERP in this context evokes mixed feelings: on the one hand, there are many analysts, on the other hand, the use of some of them is limited. We offer to consider each of them in more detail
|
P / p No. |
Accounting analytics |
Independent indication |
Features of use |
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Organization |
Without features |
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Direction of activity |
Without features |
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Subdivision |
Without features |
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Expenditure item |
Without features |
||
|
Cost analytics |
Yes, limited |
Only one cost analytics option can be selected for each expense item. For production costs, 4 options are possible:
The analytic value can be specified in the primary cost recording documents. |
|
|
Costing article |
|
||
|
Group (type) of products |
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While using the first four analysts is usually straightforward, the options for using the remaining three are not so obvious. Let's take a closer look at examples
The customer is a motor transport company with several hundred fixed assets on its balance sheet. It is vital for the customer to take into account the repair costs for each facility. You need to be able to specify a specific asset when reflecting costs, so that you can then analyze the summarized information in the reports.
The customer is a motor transport company. Customer's business - transportation, loading and unloading of various goods. The financial service of the enterprise calculates the cost of each service rendered, while depreciation costs are allocated only to the transportation services.
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Create a group of analytical accounting "Transportation services", indicate it in the cards of the items "Freight transport services", "Heavy fleet services". Issue of services shall be reflected in the documents “Production without order”, depreciation expenses shall be attributed to the expense item “Depreciation of equipment”. At the end of the month, in the document "Allocation of expenses for the cost of production" for the expense item "Depreciation of equipment", specify the filter by the product group "Transportation services". |
Issue of services shall be reflected in the documents “Production without order”, depreciation expenses shall be attributed to the expense item “Depreciation of equipment”. At the end of the month, in the document "Allocation of costs for the cost of production" for the expense item "Depreciation of equipment" specify the products on the tab "By releases without manual orders" in the document "Allocation of costs for the cost of production". |
The customer is a plant for the production of metal structures. There are 7 bandsaw machines in Shop No. 1. When calculating the cost of products manufactured in this workshop, you need:
This is necessary for the financial service to analyze the structure of the cost price in the context of costing items.
The conditions of Example No. 3 are repeated, but the customer adds 2 requirements - not to duplicate cost items and indicate the costing item in the primary cost accounting documents.
Difficult case. The customer is a plant for the production of metal structures. The customer needs to use several dimensions in the initial reflection and distribution of costs: "Site", "Products", "Costing item", "Counterparty". Additional requirements:
System integration. Consulting
