Accounting for expenses for ordinary activities and calculating the cost of finished products. Expenses related to the receipt of income from ordinary activities, the list of which is established, are taken into account as expenses for ordinary activities.

Analysis of expenses for ordinary activities is carried out in the FinEkAnalysis program in the Analysis of financial results block.

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On this line of the Statement of Financial Results, organizations - small businesses reflect the amount of recognized expenses for ordinary activities that form the financial result of the reporting period (clause.

P. 5, 7, 9 PBU 10/99). This indicator includes (Note 8 in Appendix No. 5 to Order No. 66n):

Cost of sales;

Business expenses;

Management expenses.

For more information on what is considered expenses for ordinary activities, see:

Sec. 3.2.2.1 “What expenses form the cost of goods, products, works, services sold”;

Sec. 3.2.4.1 “What expenses are included in commercial expenses”;

Sec. 3.2.5.1 "Which expenses are management."

Attention!

If an organization that is a small business entity (with the exception of issuers of publicly placed securities) revenue from the sale of products and goods is recognized not as the rights of ownership, use and disposal to the delivered products or goods sold are transferred, but after receipt of payment, then expenses are recognized after repayment debt (clause 18 of PBU 10/99).

What accounting data is used?

when filling out the line "Expenses for ordinary activities"

The value of the line indicator “Expenses for ordinary activities” (for the reporting period) is determined on the basis of data on the total debit turnover for the reporting period on account 90, subaccount 90-2 “Cost of sales”, in correspondence with accounts 20, 23, 26, 29, 40, 41, 43, 44, etc. The indicator in question is indicated in parentheses.

The indicator for this line for the same reporting period of the previous year is transferred from the Statement of Financial Results for that reporting period.

Let us recall that small businesses (except for issuers of publicly placed securities) have the right to reflect the consequences of changes in accounting policies prospectively, except in cases where a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting (clause 15.1 of PBU 1/ 2008). Thus, comparative indicators (indicators for previous years) reflected in the financial statements of these organizations are not subject to mandatory recalculation due to changes in accounting policies. Retrospective recalculation of comparative indicators of financial statements is not carried out by small businesses (except for issuers of publicly offered securities) and in the event of correction of errors of previous years identified after approval of the financial statements for the reporting year in which errors were made (clauses 9, 14 of PBU 22 /2010).

The line “Expenses for ordinary activities” is assigned code 2120, 2210 or 2220, depending on which component of this indicator has the largest share - cost of sales, selling expenses or administrative expenses.

Example of filling a line

"Expenses for ordinary activities"

Indicators for subaccount 90-2 account 90 in accounting:

Fragment of the Financial Results Report for 2012

The indicator for the line “Expenses for ordinary activities” is:

for 2013 - 79,220 thousand rubles;

for 2012 - 87,966 thousand rubles.

The largest share in the indicator is the cost of sales ((79,219,990 rubles - 860,342 rubles - 6,345,970 rubles) / 79,219,990 rubles x 100% = 91%). Therefore, the line “Expenses for ordinary activities” is assigned code 2120.

A fragment of the Income Statement in Example 31 would look like this.

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses the implementation of which is associated with this activity.

In organizations whose subject of activity is participation in the authorized capital of other organizations, expenses for ordinary activities are considered expenses the implementation of which is related to this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are classified as other expenses.

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and other forms or the amount of accounts payable (taking into account the provisions of paragraph 3 of these Regulations).

If payment covers only part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of payment and accounts payable (in the part not covered by payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be established based on the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines expenses in relation to similar inventories and other valuables, works, services is accepted. or providing for temporary use (temporary possession and use) of similar assets.

6.2. When paying for purchased inventories and other valuables, works, services on the terms of a commercial loan provided in the form of deferred and installment payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of goods (valuables) transferred or to be transferred by the organization. The cost of goods (valuables) transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (valuables).

If it is impossible to determine the value of goods (valuables) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) not in cash is determined by the value of the products (goods) received by the organization. The cost of products (goods) received by the organization is established based on the price at which similar products (goods) are purchased in comparable circumstances.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The value of the asset to be disposed of is determined based on the price at which, in comparable circumstances, the entity would normally determine the value of similar assets.

6.5. The amount of payment and (or) accounts payable is determined taking into account all discounts (discounts) provided to the organization in accordance with the agreement.

(see text in the previous edition)

7. Expenses for ordinary activities form:

Expenses associated with the acquisition of raw materials, materials, goods and other inventories;

Expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (costs of maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses, etc.).

8. When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

material costs;

1. Material costs: raw materials, supplies, purchased components and semi-finished products, fuel, electricity, heat, etc.2. Labor costs3. Costs of contributions for social needs4. Depreciation

5. Other costs (rent, interest on bank loans, taxes, etc.)

Classification based on primary economic elements allows you to develop an estimate of production costs, which determines: the total need for material resources; the amount of depreciation of fixed assets; labor costs; other cash expenses of the enterprise.

Other expenses include:

Related to the provision of company assets for temporary use for a fee;

Related to the provision for a fee of rights arising from patents for inventions and other types of intellectual property;

Related to participation in the authorized capital of other organizations;

Related to the sale, disposal and write-off of fixed assets and other assets;

Interest paid by the company on loans and borrowings received;

Deductions to valuation reserves (for doubtful debts, for depreciation of investments in securities), etc.

The mechanism for generating financial results from the sale of finished products (works, services). Characteristics of account 90 “Sales”.

Organizations receive the bulk of their profits from the sale of products, goods, works and services (realization financial result). Profit from the sale of products (works, services) is defined as the difference between the proceeds from the sale of products (works, services) in current prices without VAT and excise taxes, export duties and other deductions provided for by the legislation of the Russian Federation, and the costs of its production and sale.

The financial result from the sale of products (works, services) is determined by account 90 “Sales”. This account is intended to summarize information about income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them.

The main features of the 90 account are the following:

It closes not at the end of each quarter, but at the end of the year when the balance sheet is reformed;

All expenses are reflected in the debit of the account, and all income (revenue) is reflected in the credit account.

This account reflects, in particular, revenue and costs for:

Finished products, semi-finished products of own production and goods;

Works and services of an industrial and non-industrial nature;

Construction, installation, design and survey, research, etc. work;

Communication services and transportation of goods and passengers;

Transport, forwarding and loading and unloading operations;

Providing for a fee for temporary use (temporary possession and use) of one’s assets under a lease agreement, provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, participation in the authorized capital of other organizations (when this is the subject of the organization’s activities ) and so on.

The amount of revenue from the sale of products, goods, performance of work, provision of services, etc. is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers”. At the same time, the cost of sold products, goods, works, services, etc. is written off from the credit of accounts 43 “Finished Products”, 41 “Goods”, 44 “Sales Expenses”, 20 “Main Production”, etc. to the debit of account 90 “Sales” .

In the debit of account 90, the actual cost of production is written off from the credit of the accounts for accounting for the costs of production. In those industries where the actual cost of production is determined at the end of the year (crop production, etc.), during the year the planned cost of production is written off on account 90. At the end of the year, the deviation of the actual cost of production from the planned one is determined and the identified deviation is written off to the debit of account 90 from the credit of the cost of production accounts.

In organizations engaged in retail trade and keeping records of goods at sales prices, the credit of account 90 “Sales” reflects the selling value of goods sold (in correspondence with the cash and settlement accounts), and the debit - their accounting value (in correspondence with the account 41 “Goods”) with simultaneous reversal of the amounts of discounts (markups) related to the goods sold (in correspondence with account 42 “Trade margin”).

Sub-accounts can be opened for account 90 “Sales”:

90-1 "Revenue";

90-2 “Cost of sales”;

90-3 "Value added tax";

90-4 "Excise duties";

90-9 "Profit/loss from sales".

Subaccounts 90-1, 90-2, 90-3, 90-4 take into account, respectively, the received proceeds from the sale of products, the cost of products sold, accrued VAT and excise taxes.

Organizations that pay export duties can open a subaccount 90-5 “Export duties” to account 90 to account for export duties.

Subaccount 90-9 “Profit/loss from sales” is intended to identify the financial result from sales for the reporting month.

Entries for subaccounts 90-1, 90-2, 90-3, 90-4, 90-5 are made cumulatively during the reporting year. By monthly comparison of the total debit turnover in subaccounts 90-2, 90-3, 90-4, 90-5 and credit turnover in subaccount 90-1, the financial result from sales for the reporting month is determined. The identified profit or loss is written off monthly with final entries from subaccount 90-9 to account 99 “Profits and losses”. Thus, synthetic accounting for account 90 “Sales” is closed monthly and has no balance as of the reporting date.

At the end of the reporting year, all subaccounts opened to account 90 “Sales” (except for subaccount 90-9) are closed with internal entries to subaccount 90-9 “Profit/loss from sales”.

Analytical accounting for account 90 “Sales” is maintained for each type of product sold, goods, work performed and services rendered, and, if necessary, in other areas (by sales regions, etc.).

Expenses for ordinary activities are expenses associated with the manufacture and sale of products, acquisition and sale of goods. Such expenses also include expenses the implementation of which is associated with the performance of work or provision of services.

Expenses for ordinary activities form:

• expenses associated with the acquisition of raw materials, materials, goods and other inventories;
• expenses arising directly in the process of processing (refinement) of inventories for the purposes of production and sale (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc. .).

Expenses for ordinary activities also include reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and other forms or the amount of accounts payable, determined on the basis of the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty.

Expenses recognized in accounting subject to the following conditions:

• the expense is made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;
• the amount of expenditure can be determined;
• There is certainty that a particular transaction will result in a reduction in the entity's economic benefits, as evidenced by the entity transferring an asset or by the absence of uncertainty regarding the transfer of an asset.

Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, useful life and the methods of depreciation adopted by the organization. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity).

When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

• material costs;
• labor costs;
• contributions for social needs;
• depreciation;
• other costs.

For management purposes, accounting organizes the accounting of expenses by cost items, the list of which is established by the organization independently, based on the specifics of the activity and the production process, and the characteristics of the products manufactured. To generate a financial result from the organization’s normal activities, based on expenses for normal activities, an indicator of the cost of products sold (goods, works, services) is formed. In order to form the cost of products (works, services) and to implement accounting tasks, classification expenses for ordinary activities on various grounds (characteristics):

• by purpose of costs - basic and overhead;
• by the method of their inclusion in the cost of production - direct and indirect;
• by the nature of the relationship with production volume - constant and variable.

To the main include production costs directly related and caused by the technological process of manufacturing finished products (materials and semi-finished products spent on the production of finished products, basic wages of production workers; electricity spent on technological needs; depreciation of machinery, production equipment, etc.).

Invoices production costs are associated and determined by the organization of the production process, management and maintenance of the enterprise (salaries of administrative, managerial and maintenance personnel; depreciation of office equipment, plant management buildings; fuel and electricity spent on heating and lighting of premises, etc.).

Classification of costs by purpose is of great importance for analyzing the cost structure, as well as functional cost analysis.

Direct are costs that, at the time of their occurrence, can be included in the cost of a specific type (variety) of products, since they are directly related to the manufacture of this type (variety) of products. Information about their connection with the manufacture of the corresponding type (grade) of products is recorded in primary documents.

Under indirect refers to those costs that, at the time of their occurrence, cannot be directly attributed to any specific type (grade) of products, since they are associated with the manufacture of all products of the enterprise or a certain set of its types. Indirect costs are included in the cost of specific types of products not directly, on the basis of primary documents, but by distributing them among specific types of products in proportion to the distribution base chosen by the organization (basic wages of production workers, estimated rates, etc.).

Indirect costs are divided into general production(indirect costs associated with servicing the production process) and general economic(indirect costs associated with ensuring the management activities of the organization).

Classification of costs according to the method of inclusion in the cost of production is of great importance for the accounting of production costs and, most importantly, for calculating (calculating) the cost of a unit of production.

Variables are costs, the absolute total value of which changes in proportion to changes in production volumes, for example, basic materials, basic wages of transactional workers, etc. As a rule, changes in variable costs depending on changes in production volumes are characterized by a linear relationship.

Absolute cumulative value permanent costs remain virtually unchanged due to changes in production volumes. Such costs usually include depreciation of fixed assets, administration salaries, etc. However, the value of these costs per unit of output changes with changes in production volumes: it increases with a decrease and, conversely, decreases with an increase in production volumes.

This division of costs is of great importance for managing the production and sale of products in market conditions.