An enterprise that produces a particular product invests certain funds in it. An important concept in the formation of profit and profitability of an enterprise is. Funds that are invested in the general organization of production, its management, maintenance, etc., make up a significant part of the generated cost.

Let's consider what is included in general business expenses (GEE), what types they can be, how to account for them, and on what basis they are written off. We will analyze the main nuances regarding general operating expenses in production in this article.

What are overhead costs

Production of products involves direct expenses (for raw materials, equipment, wages, etc.), as well as. In addition to the costs directly for the manufacture of products, funds must be spent on the organization of this process itself; it must be continuously managed, regulated, and at all production levels (management of a team, workshop, department, section, line, etc.).

Funds spent on organizing and managing the production process in all structural divisions of the organization are considered general production expenses. Previously, this type of expense was called “shop expenses.”

IMPORTANT INFORMATION! In the current situation, the national accounting system is gradually being brought in line with international market standards. Related to this is the revision of the mechanisms for the formation of ODA in domestic accounting. In this article we consider only current provisions.

Composition of overhead costs

Expenses that the Accounting Rules in paragraph 15 classify as general production expenses include expenses that are ultimately included in the cost of production, such as:

1. Production management funds:
   • salaries, bonuses, financial assistance and other payments to heads of structural units;
   • medical insurance for management staff;
   • funds allocated for social activities carried out for management;
   • travel allowances for production and management personnel;
   • payment for trainings, seminars, etc., conducted for employees;
   • various expenses, such as purchasing office supplies, writing out methodological literature, paying for postal services, the Internet, etc.
2. Expenses on fixed assets and non-current assets (their use and/or maintenance):
   • direct costs of operating assets (cost of auxiliary products such as lubricants, wages of auxiliary workers, costs of fuel, electricity and other types of energy for production, utilities and other expenses for the premises);
   • rent if non-current assets are leased;
   • costs of security services - guard and fire safety (salaries and insurance of own personnel or expenses for third-party hired specialists);
   • costs for the restoration of fixed assets (repair of buildings, equipment, transport, including amounts spent on spare parts and materials and on the services themselves);
   • expenses for repairs of leased assets (by agreement with the owner).
3. Depreciation of general production fixed assets and intangible assets (for different structural divisions).
4. Maintenance costs:
   • salaries for personnel servicing the production process;
   • social and other payments;
   • funds spent on control over the production process and its quality.
5. Progressive costs – costs for modernization and improvement of the production process:
   • remuneration of the relevant personnel (directly involved in development, modernization, increasing efficiency, etc.);
   • costs of prototypes, models, samples, tests, etc.;
   • payment for consultations, examinations, third-party studies and other similar procedures;
   • other expenses aimed at improving production.
6. Expenses for labor protection of workers:
   • money for alarms;
   • means for installing and maintaining protective structures, fences, hatches, etc.;
   • maintenance of auxiliary equipment, if provided for in the employment contract - locker rooms, lockers for storing personal belongings and clothing, showers, laundries, dryers, disinfection room, etc.;
   • finances for workwear, footwear and personal and group protective equipment;
   • purchase of medical nutrition or means for the prevention of diseases (if the profession provides for their issuance);
   • costs of medical examinations of personnel;
   • other expenses for labor protection.
7. Environmental costs:
   • wastewater treatment plant costs;
   • funds for hazardous waste disposal;
   • other environmental expenditures.
8. Mandatory government payments:
   • taxes (land, transport, utilities);
   • fees (for environmental pollution, use of natural resources).
9. Other ODA:
   • costs of moving goods within production;
   • shortages, losses, decreases identified as a result of inventory;
   • payment for downtime;
   • other expenses that cannot be included in categories other than ODA.

Types of overhead costs

General production costs can be divided into:

• variables– those expenses that may change depending on the dynamics of production volumes, resource savings, modernization technologies, etc.;
• permanent– those that are not affected by production dynamics (mainly accounting and management costs).

NOTE! This is a conditional division, and in some cases expenses may move from one group to another. An enterprise has the right to independently determine the list of those and other costs, recording this in its accounting policies.

Accounting for overhead costs

ODA must be taken into account separately for each structural unit. To do this, you must first make a distribution.

ODA distribution

For correct accounting, you need to clearly understand what amount is allocated to each type of product, as well as work or services. To do this you need:

• separate the amount of ODA written off to cost from the unallocated amount;
• divide the constants and variables of the OPR between all accounting objects.

To distribute permanent ODA, you need to perform the following procedures:

• select a unit of measurement – ​​distribution base;
• establish a standard for the normal activities of the enterprise (usually planned for several years);
• based on the planned norm, calculate the planned amount of ODA;
• divide this quantity by the selected unit (this will give you the expected amount of ODA during normal production operations).

The standard value of constant ODA for the selected base unit is calculated using the following formula:

N OPR const = OPR normal. / B normal.

• N OPR const – rate of constant general expenses;
• OPR is normal. – OPR indicator at normal power;
• B ok. – indicator of the distribution base at normal capacity.

∑ OPR const = N OPR const x B fact.

• ∑ OPR const – the amount of allocated fixed overhead costs;
• B fact. – the basis for the distribution of constant ODP at actual capacities.

NOTE! If you add up the allocated and undistributed ODA constants, the total should be their actual value. If it turns out to be less than the calculated standard, the cost includes the actual indicator, and not the calculated standard. If the calculation exceeds the actual indicators, then the cost will include the calculated norm, that is, only part of the constant ODA.

The result of the distribution is reflected in a special statement.

Distribution coefficient

It is necessary in order to correctly calculate the cost of manufactured products. For it you need to know the amount of indirect costs and the selected indicator of the distribution base. Calculated using the following formula:

To distribution = (∑ OPR / B) x 100%

• To distribution – distribution coefficient;
• ∑ ODA – the amount of indirect costs;
• B – indicator of the selected base.

So, if ODA is 100,000 rubles, and the salary is chosen as the base, which in this case is equal to 10,200 rubles, then the distribution coefficient will be 100,000 / 10,200 x 100 = 98%. This indicator means that when setting prices for finished products, it is necessary to take into account that the wages of workers involved in the production of each unit are practically equal to the cost of the product itself.

Example

During the reporting period, the furniture workshop produced bedside tables and chests of drawers. Issue costs include:

• material costs - 25,500 rubles. (15,000 rubles for chests of drawers and 10,500 rubles for stools);
• remuneration for work of workshop workers - 12,000 rubles. (6 thousand rubles for the manufacture of each type of product);
• other direct expenses – 16,200 rubles. (9,200 rubles for chests of drawers and 7,000 rubles for stools);
• ODA to be distributed – RUB 80,000.

The amount is 133,700 rubles.

The enterprise itself decides on which basis to distribute these funds. If material costs are selected, the standard will be 133,700 / 25,500 = 5.2. If we choose labor costs as the base, the standard will be 133,700 / 12,000 = 11.1.

To calculate the amount of ODA included in the cost of each type of product, you can proceed in two ways, depending on the selected base. OPR as part of the cost price is calculated by multiplying the calculated standard by the actual value of the base.

If we take into account material costs, then the share of ODA in the cost is 5.2 x 15,000 = 78,000 for chests of drawers and 5.2 x 10,500 = 54,600 for stools. Accordingly, the production cost will be the sum of these values ​​with wages and other direct expenses: for dressers - 78,000 + 9200 + 6,000 = 93,200 rubles, for stools - 54,600 + 7000 + 6000 = 67,600 rubles.

If we take labor costs as the base, we will have to calculate in the same way, but with different indicators. OPR in the cost price of chests of drawers will be 11.1 x 6,000 = 66,600 rubles, as well as stools. Production cost - the sum of material costs, the calculated planned value and other direct costs - for chests of drawers will be 66,600 + 15,000 + 9,200 = 90,800 rubles, and for stools 66,600 + 10,500 + 7,000 = 84,100 rubles.

As we can see, the cost of products can vary significantly depending on the established distribution base for ODA.

How to choose the right distribution base

Since the cost ultimately depends on the correct choice of the base unit indicator, you need to approach this issue carefully. If the base is assigned incorrectly, this may distort the amounts of ODA for individual sectors of activity or types of products. The choice of base may be influenced by the following factors:

• reflection of the relationship between the causes of overhead costs and the costs themselves;
• dynamics of base units that directly change the amount of overhead costs.

Such a base can serve, depending on the characteristics of the industry:

• quantity of products produced (in pieces, kilograms, meters, liters, etc.);
• direct production costs;
• material costs;
• machine hours;
• man hours;
• production volume in terms of value;
• equipment operating costs (if there is such a costing item), etc.

Depreciation charges for ODA funds

Typically, annual depreciation is calculated, although it is charged monthly: it is necessary to determine the amount of expenses spent on the restoration of all fixed assets of production and administrative apparatus. To calculate it, it is legitimate to use the following formula:

∑ A = (∑ PS x N A) / 100

• ∑ A – depreciation amount;
• ∑ PS – initial cost of assets;
• N A – depreciation rate.

Accounting and write-off of ODA

General production expenses are reflected on account 25 “OPR”, according to the loan, depending on the specific type of expense. When the billing month expires, the balance on this account is debited:

• 20 “Main production”;
• 23 “Auxiliary production”;
• 29 “Service industries and farms.”

The postings will be as follows:

• debit 25, credit 10 – write-off of the cost of materials and spare parts for maintenance and repair;
• debit 25, credit 02, 05 – depreciation on intangible assets and fixed assets;
• debit 25, credit 70 – payroll for general production employees;
• debit 25, credit 69 – contributions to extra-budgetary funds;
• debit 25, credit 60, 76 – write-off of expenses for maintaining premises;
• debit 20, credit 25 – write-off of ODA for the activities of the main production;
• debit 23, credit 25 – write-off of ODA for the activities of auxiliary production;
• debit 29, credit 25 – write-off of ODA for the activities of service production.

Responsibilities of an accountant regarding overhead costs

When performing accounting for ODA, the accounting department must perform the following operations:

• correctly take into account indirect costs in a timely manner;
• correctly reflect them in accounting documents;
• include the amount of overhead costs in the actual cost per unit of production;
• control indirect costs - promote the efficient and careful use of materials, energy, and other resources;
• analyze the composition and level of ODA in each billing period;
• develop plans and recommendations to reduce ODA;
• draw up estimates for the maintenance of administrative staff and production equipment;
• monitor compliance with these estimates.

Tax accounting of overhead costs

Tax accounting of ODA depends on the taxation system used in production:

1. General tax system. A businessman pays a regular income tax of 20%, and when calculating profit, you need to subtract expenses from income, which include general production expenses.
2. "Simplified."“Simplified” entrepreneurs need to take ODA into account if they pay income tax. If income tax is paid under the simplified tax system, then, naturally, general production expenses will not be included in the tax base.
3. UTII. This system does not require the entrepreneur to take into account indirect costs, including general production expenses, because UTII payers do not need to take into account income and expenses, and therefore profit, for tax control.
4. UTII + general system. With a combined taxation option, that is, several production sectors, you need to try to highlight the actual share of ODA in each of them. If this is impossible or too difficult to do, it is necessary to distribute ODA in proportion to income for each area of ​​production.

Account 25 (overhead expenses)

We talked about the features and composition of overhead costs in. We will tell you in this material how accounting of overhead costs is kept and how overhead costs are distributed.

Account 25 “General production expenses”

Let us recall that general production costs are the costs of servicing the main and auxiliary production facilities of the organization.

General production expenses are accounted for on account 25 “General production expenses” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

General production costs are collected in the debit of account 25 from the credit of accounts for accounting for inventories, settlements with employees for wages, etc. In fact, accounting for general production and general business expenses in terms of reflection in the debit of accounts 25 and 26 “General business expenses” is similar. The difference is only in the composition of costs, which can be included in the composition of general production or general economic costs of the organization.

The most typical example of overhead costs is the costs of a workshop in which several types of products are produced.

Here are the most typical transactions for general production expenses:

Write-off of general production expenses

Since there should be no balance on account 25 at the end of the month, at the end of the month overhead expenses are written off by posting:

Debit account 20 “Main production” - Credit account 25

Similarly, general production costs can be written off as part of the costs of auxiliary production or service industries and farms.

So, when writing off general production expenses, the posting may be as follows:

Debit account 23 “Auxiliary production” - Credit account 25

And if general production expenses are written off for the costs of service facilities, the posting will be as follows:

Debit of account 29 “Service production and facilities” - Credit of account 25

How are overhead costs distributed?

The organization determines the methods for distributing general production and general expenses independently based on the characteristics of its activities and the procedure established in.

In general, to determine the distribution coefficient of overhead costs, the formula can be presented as follows:

where K OPR is the coefficient of distribution of overhead costs;

OPR - the amount of general production expenses for the month;

B - base for distribution of overhead costs.

The specified coefficient can show how many rubles of overhead costs are per 1 ruble of the distribution base. This coefficient can also be presented as a % by multiplying the resulting indicator by 100.

We gave an example of the distribution of indirect expenses reflected in account 25.

However, the basis for the distribution of general production costs may be different. For example, the cost of basic raw materials and supplies, the number of employees, the cost of fixed assets and other indicators.

When determining a particular method for distributing overhead costs, the basis is chosen that most closely shows the relationship between overhead costs and the cost of the final product.

Accounting account 26 is general business expenses or indirect costs, used in almost every enterprise, with the exception of state budgetary and credit organizations. In this article we will look at the main nuances of this account, its properties, typical transactions and examples of use in accounting.

Determination of general business expenses

General business expenses include all costs for administrative needs that are not directly related to production, provision of services or performance of work, but relate to the main type of activity.

The list of general business expenses depends on the profile of the organization and is not closed, according to the recommendations for using the chart of accounts.

The main general operating costs can be identified:

1. Administrative and management expenses

• Business trips;
• Salaries of administration, accounting, management personnel, marketing, etc.;
• Entertainment expenses;
• Security, communication services;
• Consultations of third-party specialists (IT, auditors, etc.);
• Postal services and office.

1. Repair and depreciation non-production fixed assets;
2. Rent of non-industrial premises;
3. Budget payments (taxes, fines, penalties);
4. Other:

Organizations not related to production (dealers, agents, etc.) collect all costs on account 26 and subsequently write them off to the sales account (account 90).

Important! Trade organizations may not use account 26, but assign all expenses to account 44 “Sales expenses”.

Main properties of account 26

Let's consider the main properties of account 26 “General business expenses”:

1. Refers to active accounts, therefore, it cannot have a negative result (credit balance);
2. It is a transaction account and does not appear on the balance sheet. At the end of each reporting period it must be closed (there should be no balance at the end of the month);
3. Analytical accounting is carried out according to cost items (budget items), place of origin (divisions) and other characteristics.

Typical wiring

Account 26 “General business expenses” corresponds with the following accounts:

Table 1. By debit of account 26:

Table 2. For the credit of account 26:

Closing 26 accounts

Closing account 26, that is, writing off all general business expenses, is performed in several ways:

1. Included in the cost of production through production accounts if products are produced;
2. Referred to as cost of sales when providing services or work;
3. Referred to the current expenses of the reporting month using the direct costing method:

Important! The write-off method, as well as the basis for the distribution of general business expenses, must be fixed in the accounting policies of the organization.

Write-off as part of the cost of production

In this case, general business expenses are written off in shares, taking into account the distribution base, into production accounts and may remain on product cost accounts (for example, when producing products under account 43 “Finished Products”) or production accounts (for example, work in progress under account 20 “Main Production” ) at the end of the reporting period.

Main types of cost distribution bases:

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• Revenue
• Product output volume
• Planned cost of production
• Material costs
• Direct costs
• Salary and so on

When closing the month, the following transactions are generated, for example:

General business expenses are distributed to the cost of production (production accounts) according to the specified distribution and analytical accounting base:

Therefore, general business expenses are written off:

• In full - if one product is produced (no analytics);
• Distributed across all types of products in proportion to the selected base - if several types of products are produced and calculated in the context of analytics.

Example

LLC "Horns and Hooves" produces hats and shoes, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

• The distribution base is material costs.

In November 2016, direct expenses amounted to RUB 51,040.00:

• For headwear – RUB 28,020.00. of them:
• Material costs – RUB 15,000.00.
• For the production of shoes - RUB 23,020.00. of them:
• Material costs – RUB 10,000.00.

indirect costs – 18,020 rubles.

• 3/p administrative staff – RUB 10,000.00.
• Insurance premiums – RUB 3,020.00.
• Premises rental – RUB 5,000.00.

According to the distribution base for material costs:

Postings when closing account 26

Important! Also in the accounting policy, you can indicate non-distributable general business expenses, which will be written off immediately to current expenses in Account 90.08.

Write-off to cost of sales

If the accounting policy specifies the write-off method “to cost of sales,” then the following transactions are taken into account when closing the period:

In this case, costs can also be taken into account in terms of analytics.

Write-off using direct costing method

If the accounting policy specifies the “direct costing” write-off method, then general business expenses are taken into account as semi-fixed and when closing the period they are reflected in the following entries:

In this case, the amount of costs is written off in full in each reporting period.

Examples of using account 26 “General business expenses”

Let's look at the above wiring using examples.

Example 1. Closing an account for the cost of production at the planned cost, one type of product

LLC "Horns and Hooves" produces products, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

The accounting policy states:

• General business expenses are written off against the cost of production.
• The distribution base is the planned cost.

• 3/p production employees – RUB 20,000.00.
• Insurance premiums – RUB 6,040.00.

Important! If PBU is used, and general business expenses are taken into account in tax accounting as indirect expenses (established in the accounting policy), then temporary differences (TD) also arise:

Example 2. Closing an account for the cost of sales when providing services

Horns and Hooves LLC provides security services. General business expenses are written off immediately to the cost of security services.

In November 2016, general business expenses amounted to RUB 23,020.

• 3/p personnel – RUB 10,000.00;
• Insurance premiums – RUB 3,020.00;
• Premises rental – RUB 10,000.00:

Example 3. Closing an account using the direct costing method

LLC "Horns and Hooves" produces products. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.

The accounting policy states:

• General business expenses are written off using the direct costing method.

In November 2016, direct expenses amounted to RUB 88,040:

• 3/p production employees – RUB 20,000.00;
• Insurance premiums – 6,040.00 rubles;
• Material costs – RUB 62,000.00.

Indirect costs – RUB 13,020:

• 3/p administrative staff – RUB 10,000.00;
• Insurance premiums – RUB 3,020.00:

Manufacturing overhead and administrative expenses exist in companies that produce products. General economic ones take place in any organization. Accounting for general production and general business expenses is organized on the basis that they are indirect. Let's look at both in more detail.

General production expenses include those costs that cannot be attributed to the cost of a specific product. For example, general production expenses include:

• salaries and deductions from them for employees serving production: foremen and shop managers, workers repairing technological equipment, etc.;
• depreciation of fixed assets and intangible assets used in production;
• payments for premises, machines, and equipment rented for production;
• security and cleaning of industrial premises;
• costs necessary to operate the equipment involved in production: gas, fuel, electricity, etc.

Other production costs include insurance payments, taxes, fees, warranty payments, shortages of valuables, production downtime, etc.

Accounting for general production expenses (OPR)

Based on Instruction 94n, total production costs are accounted for on account 25. Account analytics are organized by types of costs and by places of their occurrence (by divisions, workshops). Standard wiring:

• Dt 25 Kt 10 - the cost of materials, spare parts used for the repair and operation of equipment is reflected in the OPR;
• Dt 25 Kt 70 - salaries of general production personnel have been accrued;
• Dt 25 Kt 69 - contributions are accrued from wages;
• Dt 25 Kt 23, 60, 76 - the costs of maintaining production premises are taken into account: rent, utilities, operational;
• Dt 25 Kt 02, 05 - depreciation was accrued for fixed assets and intangible assets used in production.

Distribution of overhead costs

The OPR accumulated during the month on account 25 on the last day of the month is debited to account 20 “Main production”, that is, recognized in the cost of production.

Dt 20 Kt 25 - general production expenses (posting) are written off to the cost of production.

Example of distribution of costs of auxiliary farms.

General production costs of two auxiliary workshops amounted to 100,000 rubles. Amount of direct costs for this period: RUB 300,000. - for workshop 1 (account 23-1) and 200,000 rubles. - for workshop 2 (account 23-2). The methodology adopted by the enterprise for distributing ODA among auxiliary farms is proportional to the amount of direct costs attributable to such farms:

1. We determine the share (%) of each workshop in terms of direct costs in the total amount of direct costs:
   • 60% (300,000 rubles / (300,000 + 200,000 rubles) - falls on auxiliary facilities 1;
   • 40% (200,000 rub. / (300,000 + 200,000) rub.) - falls on auxiliary facilities 2.
2. We determine the amount of ODA for each auxiliary farm:
   • 60,000 rub. (60% × 100,000 rub.) - falls on auxiliary farm 1;
   • 40,000 rub. (40% × 100,000 rub.) - falls on auxiliary facilities 2.

We reflect the received amounts with transactions:

Each company, as a rule, has its own base for the distribution of general production costs. What is common to all is that the indicator for distribution must be related to the volume of finished products. This indicator is used for the long term; the procedure for calculating it is an element of the accounting policy. When choosing a method, it is recommended to be guided by industry recommendations for accounting for product costs.

To plan production costs, companies usually develop an overhead budget, which includes planned indicators for expenses for general production purposes based on their changes in past periods and the current needs of the company.

General expenses

General economic, also known as management, are costs that, in contrast to ODA, are not related to production, but are necessary to ensure the activities of any organization as a whole:

• administrative and managerial (for example, the cost of communication services and bank commissions);
• salary with deductions for management and general business personnel (head of the organization, accounting and legal services);
• depreciation of the fixed assets of an office building or a car used for travel by management personnel;
• cost of auditing, legal and consulting services, etc.

If the organization is not trading, the account is used for accounting. 26 and are subject to write-off at the end of the month in one of the following ways (fixed in the accounting policy):

• to the debit of the account. 90. In the income statement in this option, expenses are reflected on line 2220. This method of write-off is typical for the service industry;
• to the debit of the account. 20. In the income statement in this option, expenses are reflected on line 2120.

If an organization is engaged in trade, then it can use the account. 44 and at the end of the month debit account 90. And in the statement of financial results you can choose to reflect them: either on line 2210, or on line 2220.

Aimed at organizing, maintaining and managing business units. Their composition is established in PBU 16, clause 15. Let us consider this category in detail below.

Administration

As mentioned above, production overhead includes management costs. These include:

1. Payment to personnel of sites and workshops on official business trips.
2. Contributions for health insurance and social activities of the administrative apparatus of structural divisions.
3. Costs for salaries of management departments of sites, workshops, financial assistance, bonuses.
4. Other costs associated with administrative activities. These general production expenses include payments for postal and telephone communications, office supplies, specialized literature, periodicals, and so on.

Depreciation

It also applies to general production expenses. The financial activities of the enterprise take into account:

1. Depreciation of fixed assets for linear, district, and workshop purposes. The calculation of amounts is carried out using the methods provided for in PBU 7, clause 26.
2. Depreciation of intangible assets. Its calculation is carried out using the same method as provided for the OS.

Maintenance and operation costs

General production costs include the costs of maintaining and using intangible assets and OS, which consist of:

Repair costs

These overhead costs include the costs of maintaining facilities and buildings. They consist of:

1. From the cost of used spare parts and building materials.
2. Payments and contributions for social events and medical insurance of repairmen.
3. Costs of services provided by third party firms and employees.

General production costs are also the costs of repairing equipment, vehicles, and tools. They consist of:

1. From the cost of spare parts and other materials used in the repair process.
2. Payments for machine operators, mechanics and other workers.
3. Cost of services of auxiliary workshops and third-party repair companies.

Rent

Intangible assets and fixed assets may not be owned by the enterprise. If a lease agreement is concluded, it must specify which party is responsible for overhead costs. Accounting entries will be made based on these conditions. The agreement also defines the manner in which the costs of maintaining and repairing the leased equipment will or will not be reimbursed. The lessee's uncompensated costs for servicing intangible assets and fixed assets are taken into account according to the general procedure provided for general production expenses in the reporting period. Depending on the characteristics of the enterprise and the share of individual costs in the cost of production, the accounting department can allocate a separate calculation account. It will reflect and write off general production costs for the operation and maintenance of equipment.

Occupational safety and health

These general production expenses include:

Other costs

General production costs also include:

1. To improve the technology and organization of the enterprise.
2. Maintenance of the production process.
3. Environmental protection.
4. Fees and taxes, etc.

It should be noted that the composition of costs should be the same during accounting and planning. At industrial enterprises with a workshop management structure, costs must be taken into account by workshop.

Distribution of general production and general business expenses

It is carried out according to the following scheme:

1. An object is selected.
2. The base is established - the indicator by which distribution is carried out.
3. The coefficient (bet) is calculated.
4. Distributed among objects in accordance with the rate.

The base is determined by the enterprise independently. It should be enshrined in the financial policy of the organization. The distribution base, for example, can be the basic salary of production workers. This indicator is advisable to use in cases where the share of salary in costs is quite large. The distribution base can be the amount of production costs. Costs are determined in proportion to the cost of the basic materials used in production and the basic salary of employees.