25 score. Production Maintenance Costs

Each enterprise engaged in production activities is faced with the need for additional costs aimed at improving the efficiency of the process. Maintaining equipment, machinery, facilities in a condition suitable for operation is a necessity. The larger the scale of the enterprise, the higher its overhead (indirect) costs. To get a clear understanding of the amount of costs of this kind, it is necessary to keep them separate from the main production.

Accounting

Account 25 “General production expenses”, as a rule, is maintained at enterprises of a production nature, but in relation to the balance sheet it is active, intended to summarize and distribute information, and closes each calendar month. The debit shall reflect all expenses, expenses of a general production nature. The credit of the account is intended to write off the calculated amount to the cost of production. 25 the account has no balances at the beginning of the period and its end, is not reflected in the final balance, the account turnover should be equal at the end of each reporting period. Analytics are conducted for each type of expense separately.

Expenditures

Depending on the provisions approved in the accounting policy of the organization, and in accordance with PBU, each company allocates expenses that cannot be included in the composition of a particular type of product in full. Such costs are charged to account 25, summarized and distributed by type of manufactured products in proportion to the selected indicator (cost, payroll, consumption of current assets, etc.). ODA in structure are similar to production ones, but their separate accounting and control enable a deeper analysis of costs and identification of problem areas of the main process. 25 account summarizes the following types of expenses:

1. Materials, raw materials, spare parts, consumables.
2. Non-current funds of the enterprise.
3. Depreciation of equipment and machinery.
4. Intangible assets.
5. Compensation for employees employed in general production workshops.
6. Deductions from s / n.
7. The costs of repairing machinery and equipment.
8. Maintenance, maintenance, repair of own and leased premises of an economic and industrial nature.
9. Communal expenses.
10. OS modernization.
11. Production tools, inventory, devices, MBP.
12. The content of protection.
13. Production process service.
14. Occupational Safety and Health.
15. Treatment facilities, environmental protection.
16. Taxes to budgets of various levels.
17. Other costs.

Cost Amount Reflection

25 debit account summarizes all written-off ODA, during the month the turnover accumulates, and as a result shows the total monetary value of expenses. In this case, accounting records of the following plan are made:

• Dt 25 Kt 02, 05. Depreciation deductions of intangible assets and fixed assets are accrued.
• Dt 25 Kt 10, 16. Written off materials used for general production (ODA) needs.
• Dt 25 Kt 69, 70. The salary was paid to ODA employees and deductions were made to funds.
• Dt 25 Kt 60, 76. Charged to the costs of ODA services provided by third parties.

Transfer of costs to the cost of production

At the end of each worked month, account 25 should close. The amount of expenses on the debit of the account is calculated and debited to the main production, that is, it is included in the cost of production. In the production of several items of goods, overhead costs are divided between them in proportion to the selected coefficient. Compiled accounting (record) posting (Debit 20 - Credit 25). The amount of debit turnover must be equal to the amount of write-off on the loan, the balance on account 25 is not allowed. With an automated accounting system, the process of closing 25 and 26 accounts occurs automatically when the “period closing” function is launched. At the preparatory stage, depreciation of equipment and machinery engaged in ODA, OXR, auxiliary production and the main cycle is charged. Then, in accordance with the settings, the program writes off expenses from the 25th account. After the closing procedure, you must check the balance sheet and analyze the account for the presence of balances.