In the "1C" program, several accounts are used for cost accounting: 20, 23, 25, 26. On the account. 20, there is a separator āDivisionsā (there is a checkmark in the column āAccounting for divisionsā in the chart of accounts), as well as 2 subcontos: āCost itemsā and āNomenclature groupsā. We will talk about the latter in the article.
General information
āCost items" is a breakdown by type of expense. This subconto is negotiable. This means that on cf. 20.01 ("Main production") summarizes information only on turnover, but not on balances. The main purpose of the subconto is to analyze the composition of expenses. However, it is also used for tax purposes. As practice shows, there are no special difficulties with it.
"Subdivisions" is, as the name implies, units of the enterprise. If we consider them from the point of view of cost accounting, then they are objects for collecting the costs of production. Simply put, then units are objects that produce goods. Accordingly, the management of the enterprise is important and needs to know what expenses they incur.
Now we turn to the concepts of "nomenclature", "nomenclature groups." The latter, in essence, are types of activities (of the manufactured goods). Nomenclature groups are introduced based on the requirements of the organization of accounting for a particular enterprise. We can say that these are the financial flows of the company. But so we can only speak in relation to those types of activities, the implementation of which is carried out by third parties. After all, products can be used within the enterprise.
Rules "1C"
Nomenclature groups in accounting are intended to summarize information on costs and revenues by type of activity (product). They compare the actual costs of the enterprise.
First you need to correctly determine the types of activities that will be allocated, and the order of their correlation with units. In other words, the accountant must understand how many activities he will provide for each unit, or, conversely, how many departments will carry out the same work.
For example, take the production of pipes. Workshops 14 and 15 can conduct this activity. Two divisions, therefore, are engaged in the production of the same products, and the expenses are collected as a whole for the production of pipes, that is, for one type of activity.
Nuances
In practice, a situation often arises when a unit produces only one type of product for which costs are collected. For example, there is the Velesovo Workshop. He has only one type of activity - procurement. At the same time, the enterprise also has another division - the Pavlovo Workshop. It is also engaged in the production of blanks, i.e., similar activities.
If we assume that the essence of the work of the workshops is one, then to collect costs for it, you should use one main nomenclature group called "Procurement".
If these units produce different products and, therefore, carry out various types of activities, then 2 groups need to be distinguished.
conclusions
Based on the information above, when filling out the account. January 20 and analysts need to:
- Determine which division will collect costs or reflect output.
- Establish which activities are carried out by the selected unit or which produces. At this stage, you must act very carefully so as not to accidentally choose someone elseās job.
Important point
Please note that not all nomenclature groups (types of activities) may receive receipts (c. 90). The fact is that enterprises often carry out intermediate operations. They are links on the way to a profitable activity.
For example, there is a subdivision "Workpiece Shop", a nomenclature group, respectively, "Procurement". Most likely, the account 90.01 will not be filled in for the production of blanks. However, this group will collect all the expenses that were incurred for the release of the final product. These costs will be transferred to costs by the type of activity: āProduction of profile pipesā, āProduction of round pipesā.
Special cases
Consider the following situation. Suppose that the unit has several types of activities, but when writing off regular costs, it is not possible to say exactly which of them will be used. For example, an enterpriseās car transports employees, travels on orders, and can be involved in transporting small loads. But spare parts are written off to the car. What should an accountant do?
There are two ways out of this situation.
In the first case, a common stock group is created for the unit under the name, for example, "Distributable Costs". In fact, it can be formed for all departments. This greatly optimizes the work. If necessary, write off the costs to the account. 20 or 23, you need to select the appropriate unit, and then the desired group.
There will be no product release in it, respectively, it will not automatically close. At the end of the month, it will be necessary to automatically or manually write off the entire cost for each unit, distributing them according to the relevant types of activities (if there are more than one). This can be done according to the natural values āāof the volume of production by unit (cubic meters, hours of operation, etc.).
The second option is to apply the score 25.
Conclusion
Account 20.01, as we found out above, is used in accounting to reflect the costs incurred in the main production. Here are indicated the units for which the costs are collected and which are involved in the production. The same account reflects the types of activities (goods). No additional sub-accounts need to be formed.
The separation of costs and the volume of output of goods is carried out subconto "Nomenclature groups". For the proper organization of accounting, it should, therefore, clearly determine which units work in the enterprise, and what specific types of activity they are engaged in. The main thing is not to confuse anything, otherwise it will be very difficult to figure it out later. Particularly attentive should be accountants at enterprises whose units carry out similar activities.