Accounting for the costs of the sale. Analytical account 44

One of the key indicators in the analysis of the financial and economic activities of a trading company is the value of the cost of sales. They are the costs associated with the creation and sale of products. Let’s further consider how the cost of sales is recorded.

Financial Accounting: Importance

Today , cost management is one of the main tasks of the enterprise. Its implementation depends mainly on the organization of accounting. This is due to the fact that it is in the reports that most of the information about the costs necessary to make the right decisions is summarized. One of the key areas in management is the accounting and analysis of costs for sale. Cost estimation allows you to determine their appropriateness and effectiveness, check the quality characteristics of the work, plan income, set prices and so on.

Cost characterization

The costs of the sale can include the costs that are associated with the sale of products paid by the supplier, as well as those involved in the formation of cost. Let's turn to the law. According to Article 252 of the Tax Code, costs are economically sound indicators expressed in cash and documented. Expenses will be considered any costs if they are incurred to conduct activities whose purpose is to profit. Depending on the direction of the enterprise, costs are divided into several categories. In particular, they allocate expenses for production, sale and non-operating expenses.

Reporting

To summarize the information, there is a special account for the accounting of expenses on sale. It may reflect information about costs:

1. For transportation of products.
2. Remuneration of labor.
3. Rent.
4. Maintenance of structures, premises, buildings, inventory.
5. Storage and refinement of products.
6. Advertising.
7. Representative and other similar services.

All these costs are transferred to account 44. Additional items may be opened to it. Note some of them:

• 44.1 - a sub-account designed to summarize information on business expenses that do not have a direct relationship with the sale of products.
• 44.2 is an article that is created to collect cost data related to the implementation process. In particular, we are talking about the cost of wages, social benefits, depreciation and so on.
• 44.3 - sub-account, which takes into account the amounts written off to the cost. This article is necessary when applying the partial distribution method.

All these subaccounts belong to the first level. If necessary, the accountant can open additional articles. Subaccounts of the second level provide a more detailed reflection of some types of expenses.

Write-off specifics

The account 44 (in debit) transfers the amount of costs incurred by the company associated with the implementation of works, products, services. Their cancellation is carried out on D-tch. 90. If it is partial, then at the enterprises conducting trading activities transportation costs are subject to distribution. All other costs related to sales are charged to the cost of goods sold each month. At enterprises engaged in the procurement and processing of agricultural products, accounting for the costs of the sale includes a synthesis of information on costs:

1. For the maintenance of specialized items, as well as livestock and poultry at the bases.
2. General procurement costs.
3. Other costs.

In case of partial write-off, the following are also subject to distribution:

1. At enterprises conducting industrial and other manufacturing activities, the costs of transportation and packaging.
2. In organizations engaged in the processing / harvesting of agricultural products - in the debit account. 15 or 11 (the cost of preparing raw materials and livestock / poultry, respectively).

Nuance

The instructions for using the accounting chart of accounts indicate that at retail enterprises that take into account goods at selling prices, according to K-th account. 90 show the sale value of products. With it correspond articles on which information on cash and settlements is summarized. By debit count. 90 reflects the recorded value of the goods. With him, the score corresponds. 41. At the same time, the reversal of the amount of discounts related to the products sold is carried out. The offsetting account here is cf. 41.

Cost components

When accounting for sales costs, it is necessary to take into account the list of cost elements. In PBU 10/99, as well as in the provision on the composition of costs, the following components are indicated:

1. Material costs.
2. Salary expenses.
3. Contributions to social services.
4. Depreciation.
5. The remaining costs.

For management purposes, cost accounting by articles is organized. The list of the latter is set by the enterprise independently.

Salary

According to some experts, when accounting for sales costs, specialists should pay special attention to salary costs. This is due to the heterogeneity of these costs. Wages are divided:

1. The views - additional and basic.
2. Elements - piecework, time-based, bonuses, reimbursement of downtime and so on.

In addition, the salary depends on the composition of the staff. Employees can work full-time, concurrently, under contracts. There is also a division into categories: workers, employees.

Cost classification

Separation is carried out depending on the method of including costs in the cost. Direct costs are those that can be attributed to a specific type of product immediately in accordance with the primary documentation. Indirect costs are allocated according to the method chosen at the enterprise. According to Article 318 of the Tax Code, an organization independently classifies costs. It is beneficial to recognize all costs as indirect. In this case, a lump sum deduction will be made when calculating the tax. Carrying out accounting of expenses on sale, specialists use their classification for planning and decision making. It involves a division into relevant (those that are taken into account) and irrelevant. This classification is necessary to determine the selling price, make decisions on increasing sales, and disband the market segment.

Fixed and variable costs

This separation is of particular importance. It is based on the behavior of costs - the nature of their changes depending on the intensity of business activity. Fixed costs in their sum are unchanged. Their indicator does not depend on the level of activity. Fixed costs are divided into 3 categories:

1. Completely unchanged. They are possible even if the company does not carry out activities. For example, it can be a rent.
2. Fixed costs to support activities. They are carried out only in the process of the enterprise. For example, they include the payment of electricity, staff salaries.
3. Conditionally fixed costs. They do not change until a certain sales volume is reached. Change occurs if the company begins to purchase new equipment, build workshops and so on.

Variable costs vary in proportion to the intensity of business activity. However, when they are calculated per unit of product, they will be constant. Direct costs always refer to variables. When accounting for the costs of sales, it can be noted that the costs of warehousing products, packaging change with a decrease / increase in sales volume. Accordingly, part of the commercial costs can also be classified as variables.

Cost sharing

If the organization records costs for the sale of finished products with their classification as permanent, then at the end of the reporting period they are fully debited to the account. 90. The distribution of costs between types of products, services, works is carried out in proportion to:

1. Sales volume.
2. Cost of goods sold.
3. Sales income.

If, taking into account the costs of selling goods, the specialists made a partial write-off, then, as mentioned above, the costs of transportation and packaging are distributed. These costs are directly included in the cost of the respective product categories. If this is not possible, then the costs can be distributed between some types of products sold in proportion to cost, volume or revenue.

Transport costs

The transportation services provided by the intermediary are attributed to subaccount 44.2. At the end of the reporting period, the article is closed. In case of incomplete sale of products, transportation costs are partially written off. To determine the amount you need to identify the cost of residual products. This is done like this:

1. The amount of transport costs that falls on the balance of the goods at the beginning and end of the period (P tr. Tech. + P tr. N.) Is calculated.
2. The indicator of sold and residual products in the reporting month is determined.
3. The average percentage of transportation costs to the total cost of the goods is calculated - the ratio of the first indicator to the second.
4. The sum of the remainder of the products at the end of the month is multiplied by%.
5. The amount to be debited is determined.

These items can be combined in the formula:

Rtr k = Sktov x ((Rtr. tech. + Rtr. n.): (Sktov + Obkp)), in which:

• net account balance 41 (price of unsold products) - Skt;
• current transportation costs in the reporting period - Rtr. tech .;
• the amount of transportation costs attributable to the balance of products at the beginning of the month, - Rtr. n .;
• revolutions by K-th. 90 (volume of products sold) - Obkp.

The remaining costs are transferred to D-SCH. 90. The costs of transport services provided by intermediaries, which are accounted for by unsold products, remain on the 44th account. They are carried over to the next period.

Additionally

To ensure effective management, according to some experts, it is advisable to keep track of the costs of selling products by responsibility centers. This will allow the organization to transform the entire reporting system so that revenues and costs are accumulated and reflected in the documentation at certain levels. In other words, each structural unit will be burdened only with those costs and revenues that it controls and for which it is responsible.