Production of products in 1C 8.3 Accounting

In this article I will give step-by-step instructions “for dummies” on the process of accounting for simple production in 1C Accounting 8.3.

Typically, all production accounting comes down to several stages:

posting of materials;
transferring them to production;
return from production of a finished product;
calculation of product costs.

Stages of production in 1C 8

The production process of creating any product is divided into several conditional cycles:

purchasing materials;
their transfer to production;
release of finished products;
calculation of the cost of manufactured goods.

Let's take a closer look at how 1C takes into account production as a process and how its stages are reflected. We will use the most popular and widespread program as a tool. allowing you to automate production accounting - “1C: Enterprise Accounting 3.0”. An example would be the production of leather goods.

3.2. Transfer of materials to production.

Based on the document “Ordering materials for production”, we create the document “Transfer to production”. This document records the fact of the transfer of material assets to production (the posting Dt20 Kt10 is formed)

The document has two statuses: “Shipped”, “Accepted”. In the first status, the document records the write-off of materials from the warehouse, and in the second document status, the receipt of materials into the production unit is recorded. If necessary, you can print the M-11 invoice from the document.

Creating a product range in 1C

In order to begin accounting for production, it is necessary to determine the range of products produced. To perform these actions in the 1C system, you will need to go to the “Directories” menu, then to the “Goods and Services” section, where you need to click on the “Nomenclature” indicator. Clicking the "Create" button will bring up a pop-up window that says "Nomenclature (creation)." Here you fill out the fields in which you enter data about the name of the product (short and full name), units of measurement and article number. In further calculations, these records will significantly simplify the product accounting procedure. In the example used, the product will be a bag made of black genuine leather.

After the nomenclatures are entered into the system for at least a single type of materials used, the system automatically includes the “Specification” tab.

A specification in the generally accepted sense is a document according to which production requirements are established. The specification of a manufactured product is a technology-approved list of materials and accessories required for sewing a unit of product. For this example with a bag, the specification includes the following materials:

40 cm genuine black leather;
20 m of black thread;
1 PC. 30 cm zipper;
1 PC. 15 cm zipper.

Purchase and posting of materials in 1C

To start accounting for production in 1C, you will need to determine cost estimates. The purchasing department concludes contracts for the purchase of materials for production. In 1C you can register all concluded contracts, enter data on invoices and invoices linked to specific contracts with suppliers. This is done in the “Purchases” section, where you select the “Invoices received” or “Invoice from supplier” tab.

After the invoice is paid, in 1C the materials are accepted into the warehouse and do not require re-entering the data with the list of purchased materials into the system. Account 10 “Materials” is automatically posted as a debit from account 60 “Suppliers and contractors” of the loan.

Transfer of material for production in 1C

After the goods necessary for production have appeared in the warehouse, in 1C it becomes possible to generate electronic documents in the “Requirement-invoice” format. The need to create this document is explained by the fact that it allows you to write off materials in the warehouse for production. To create, click the “Create” button in the “Production” menu, after which information on the material and its quantity and write-off account are entered.

Posting the document “Requirement-invoice” in 1C generates a posting from the credit of account 10 (writing off materials) to the debit of account 20 (production). The invoice requirement is generated either for one type of materials, or for all, necessary for production.

It should be noted that accounting in 1C makes it possible to write off only that material for production. which was previously recorded in the warehouse. This acts as an additional means of monitoring the state of warehouse accounting of materials and its actual write-off into production.

In addition, the correct choice of the range of necessary materials allows you to avoid writing off materials that are not related to the type of product being manufactured. In cases where an enterprise produces several different types of products, entering materials into the system and control carried out in the nomenclature mode eliminates the occurrence of inaccuracies in accounting.

Sewing a bag requires writing off the following list of materials for production:

thread;
genuine leather;
accessories;
material needed to make the lining.

From the listed expenses, variable costs for making the bag are formed.

To reflect fixed production costs, you will need to uncheck the “Cost Accounts” item in the “Request Invoice” document that is being generated. This operation allows you to create a bookmark for creating a bookmark for cost accounts. Since in the example under consideration, the enterprise produces only handbags and is not engaged in other commercial activities, expenses associated with remuneration of the management staff are written off as production.

Movement of goods and materials and transfer of materials to production in ERP based on 1C

Content:

1. Possibility of reflecting the movement of inventory items in ERP based on 1C

2. Various operations of inventory warehouse management in ERP

Possibility of reflecting the movement of inventory items in ERP based on 1C

System 1C:ERP 2

allows you to reflect the use of
inventory
for the internal needs of the company. Documents on working with inventory items in operation are located in the section of the same name in the “Warehouse and Delivery” subsystem.

Let's consider the formalization of the use of the organization's inventory for the needs of the company using the example of a situation: an employee is given special shoes for work. For each inventory category, you can create a group whose settings specify operating parameters. In our case, this will be the category “Workwear and footwear”. On the group form, fill in the name, service life, procedure for repaying the cost for accounting and tax accounting, and accounts for postings. (To reflect inventory items in operation, balance sheet accounts 10.11.1-10.11-3 and off-balance sheet accounts: MTs02, MTs03, MTs04 are usually used). If we need to assign inventory numbers, we also check the “Inventory accounting” checkbox.

To reflect the transfer of goods into operation in 1C:ERP, we create a “Transfer” document from the “Inventory and Materials Documents in Operation” section.

On the “Basic” tab, fill in the Organization, Warehouse and division for whose needs the materials will be used.

On the “Products” tab, select the nomenclature, characteristics (if, as in our case, accounting by characteristics is used for this product), category of operation and the employee to whom we transfer the shoes for use. That is, in the “Individual” column there will not necessarily be an employee who directly uses this object of exploitation. The person financially responsible for this object is indicated here. The expense item and analytics will be filled in automatically.

When posting a document, the program will write off the goods from the warehouse, make an entry in the “Inventory in Operation” register and create entries in the accounting register to the account specified in the operation category card, creating an inventory report.

If the required product is not currently in stock, you can create an “Order for internal consumption”. We fill it out in the same way as the commissioning document. Additionally, in the tabular part of the goods you need to indicate the planned date of transfer into operation, and in the “Actions” field - the status “To be secured”. Then the purchasing department will see the need and provide the missing goods. When the goods arrive, you can create an internal consumption document from the order.

Various Inventory Warehouse Management Operations in ERP

To transfer inventory items to another department, use the “Transfer in Operation” document. In the header of the document we indicate the organization, the sending unit and the receiving unit. The tabular section contains a list of materials to be transferred. For each product we indicate the physical number. persons the sender and the recipient.

An example of a situation: an employee has completed the work and no longer requires special shoes. He passes it on to an employee from another department.

If the object of operation has become unusable or its useful life has expired, you need to draw up a “Decommissioning” document.

From the write-off document, you can print the “Act on the write-off of low-value and wear-and-tear items.

To return goods to the warehouse, for example, for sale, use the “Return from Service” document

The document must indicate the inventory warehouse to which the goods will be posted, the price and details of the returned goods. After the document has been completed, the product will appear in the warehouse and will be available for further use.

Information on inventory items can be viewed using the “Inventory items in operation” report. The report is launched from the “Warehouse and delivery” section, subsection all reports. You can also run it from the commissioning document.

From the report we can obtain information on the movement of a certain item for a period and see which inventory items are listed on the employee.

If you need to reflect the operation of using materials for production, use the “Transfer of materials production” document or the “Production without order” document.

On the Main tab, fill in the organization, division and select a cost grouping

On the “Products” tab we indicate the product that should be produced. On the “Materials and Works” tab, fill in the inventory and materials required to transfer materials to production. Materials can be specified either manually or filled out according to specifications.

For each item we will indicate the quantity, if we fill it in manually, the warehouse from which we will take the required item and the cost division. The completed document will write off inventory items.

Information on the use of materials in production can be found in the report “Movement of inventories and costs in production by organization”

Specialist

Antonina Poleva.

Accounting for the release of finished products in 1C

In accordance with the results of the shift, a corresponding document is created in the “Production” menu. It should reflect the results expressed in the number of units of products (bags) sewn in one shift.

To enter data, you will need to click the “Create” button, after which a specific product is selected in the “Nomenclature” directory - black leather bags, the number of units produced per shift and the planned estimated cost of the products are established (actual cost results are calculated at the end of the month after all regulatory operations have been completed).

You should pay attention to that. that a production report for each shift can also be generated based on the data entered in the “Requirements-invoice”.

Important! In the specified document, you will need to select “Finished products” - account 43, and link the specification related to specific bags, because other products, despite the same costs for their production, may be of a different color.

Clicking the “Fill” button in the “Materials” tab allows 1C to automatically transfer all necessary materials from the specification to the production of one unit of product. At the same time, quantitative characteristics can be edited. At the same time, the materials necessary for production are written off: threads, leather, fittings, lining material.

When carrying out the operation, a posting occurs: Debit “Main production” 20 account / Credit “Materials” 10 account.

This operation is simultaneously accompanied by a posting for the release of finished products from production: Debit “Finished Products” of account 43/Credit “Main Production” of account 20.

Invoice requirement: transfer of materials to production

We will transfer the materials to production on the 20th account. At the same time, they will be written off from the warehouse.

The “Requirement-invoice” document is used to transfer materials from the warehouse to production. Go to the “Production” menu and click on the “Requirements-invoices” link.

The “Demand invoice” document is used when it is necessary to write off materials that cannot be linked to a specific product. An example of such materials is office supplies, fuels and lubricants, consumables and other general production or general business expenses.

Let's create a new document. Fill in the required header details. In the tabular part of the document, we select the materials needed for production according to the specification. The quantity may be greater, the main thing is that it is enough to produce the planned volume of products:

Let's run the document and see what transactions it generated in 1C:

In fact, this document forms (not counting indirect costs) the cost of production, that is, from the 10th account it transfers costs to 20.01.

To reflect other indirect costs in the header of the document “Request-invoice”, you need to uncheck the “Cost accounts on the “Materials” tab” checkbox. Then another tab “Cost Account” will appear. By specifying it, you can write off expenses that are not directly related to production, but participate in the formation of cost.

We clearly demonstrated how to work with the Request Invoice document in this video:

Calculation of the cost of finished products in 1C

Documents on the production report for each shift and the “Requirement-invoice” form similar entries for the write-off of materials for production (Dt-20 inc. Kt-10 inc.). To avoid double write-offs of the same materials, it is necessary to conduct a release for exchange report - this document, in addition to writing off materials for production, also generates postings for their release from production.

Calculation of the actual cost for finished products in the 1C system is carried out upon closing the month by conducting a routine operation. To perform this action, you must click the “Create” button in the “Routine Operations” section. After this, a list of available operations will be generated: “tax calculation”, “depreciation of fixed assets”, etc. You should select the item that suggests closing accounts 20, 23, 25, 26. The debit of the “Main production” account 20 reflects the costs allocated to production, and for a loan - finished products that came out of production. The difference obtained between the credit of account 20 and the debit is the actual cost of the final product manufactured.

Transfer of materials to production in the 1C system

The materials we need have appeared in the warehouse. Now 1C allows the generation of an electronic document “Demand-invoice”. Why do we need it? This document allows you to write off materials from the warehouse for production. We can find it in the “Production” menu. Next, using the “Create” button, enter information on the necessary materials, their quantity, and the write-off account.

Fig.4 Information about materials

Posting this document in 1C will formulate the posting of the write-off of materials (account credit 10) to production (account debit 20). An invoice requirement can be generated for one type of material or for all materials necessary for production. Please note that accounting in 1C allows you to write off for production only those materials that were previously credited to the warehouse, which creates additional control, both in terms of accounting for materials in the warehouse and the actual write-off for production. In turn, the correct choice of nomenclature will allow you to avoid writing off materials that are not directly related to this type of product. That is, if an organization, for example, produces two or more types of products, control using the “nomenclature” mode will avoid inaccuracies in accounting.

To sew a handbag, you need to write off the following materials for production:

Genuine Leather;
Threads;
Accessories;
Lining material.

These expenses form the variable costs of our production.

To reflect fixed production costs, it is necessary to uncheck the “Cost accounts” checkbox on the “Materials” tab in the “Request-invoice” document. This operation will allow you to create a new tab “Cost Account”. Since in our example the organization is engaged only in sewing handbags, all other costs associated with maintaining management personnel can be immediately written off to production.

Work in progress accounting

You can account for work in progress in 1C: Accounting by using the document “WIP Inventory”, which is designed to display the results obtained after an inventory check of production areas for the presence of work in progress. It is required to be created in the following cases:

if the production of products (or the implementation of work or the provision of services) occurred throughout the entire month, but was allowed to be transferred to the next month;

The work cycle lasts more than a month and as a result, at its end there are no finished products or completed works/performed services. Expenses for the past month are included in the work in progress and are automatically transferred to the next reporting period.

There is no need to create an accounting of work in progress when the provision of services, performance of work, production of products within a month has been completed, but there are no balances of work in progress (accounts 23 and 20 are closed monthly).

To generate the document, you will need to fill in the following details:

cost accounts, which reflect the balance in the work in progress, auxiliary or main production can be selected: accounts 23 or 20.01;
if the program settings are set in such a way that the possibility of maintaining cost accounting by divisions is noted, the balance in the refinery is reflected in the Cost Division,
nomenclature group - displays the balance in the refinery in the types of services provided, work performed, products produced;
balance amount – the total estimate of work in progress balances obtained from accounting data
balance amount – the total estimate of work in progress balances obtained from tax accounting.

There may be cases in which the reflection of inventory facts and the total estimate will be present in accounting, but it will not be in tax accounting. Or the opposite situation: the presence of an assessment in tax accounting and its absence in accounting.

The formation of product costs may include data on the cost of work in progress for the past month. It is important to take into account that work in progress is considered to be those products that have not gone through all stages (stages) of production operations as of a specific date. When accounting for work in progress, “Semi-finished products of own production” can also be used - account 21.

Accounting for work in progress in 1C

For this type of accounting, 1C:Accounting provides a document “WIP Inventory”, designed to display the fact of the results of an inventory check of WIP at the production site, generated in the following cases:

The release of products/works/services is carried out within a month, but it can be postponed to the next calendar month;
The cycle is more than a month, there is no release within a month. Expenses should be taken into account as part of the work in progress and carried forward to the next month.

... and does not require formation when:

The release of products/works/services is carried out within a month, at the end of the period there are no balances of work in progress (Accounts 20 and 23 are closed monthly).

When creating a document, you must fill in the following details:

Cost account where you need to record the balance in the work in progress. You can select accounts 20.01 and 23 – Main and Auxiliary production, respectively;
In the Division, if the “Keep cost records by division” checkbox is checked in the program settings, – Cost division, where you need to display the balance in the refinery;
Nomenclature group – Types of finished products (works, services) for which the balance must be displayed in the refinery;
Balance amount – total estimate of work in progress balances according to accounting data;
The amount of the balance of invoices is the total estimate of the balances of work in progress according to tax accounting data.

When reflecting inventory facts, there may be cases when there is a total estimate in accounting, but not in tax accounting, and, conversely, when there is an estimate in tax accounting, it is not in accounting.

Fig.7 WIP inventory

When determining the cost of finished products, it may include the cost of the previous month's work in progress. It is important to remember that work in progress is products that have not passed all stages (phases) of production on a certain date. When accounting for work in progress, account 21 “Semi-finished products of own production” is also used.

Accounting for semi-finished products of own production in 1C

The use of the mentioned account 21 is necessary for organizations in which the production of semi-finished products is one of the production cycles. For all other enterprises, accounting for semi-finished products is carried out as part of WIP accounting. In correspondence on the debit “Main production” of account 20, it is necessary to reflect the amounts of actual costs incurred in the manufacture of semi-finished products. According to the loan, the cost of used semi-finished products is written off to the same production accounts.

As with the release of finished products, the production of semi-finished products is noted in the report produced per shift in the “Product Release” menu. To do this, fill in the following fields one by one:

write-off account (“Main production” 20/1);
the production unit that produced the semi-finished product;
planned cost;
“Semi-finished products of own production” accounting account 21.

Carrying out this document is necessary to account for the semi-finished products available in the warehouse.

Programs

The document reflects the return of materials transferred and not actually used in production in the current period to the storage warehouse (reversal of the cost of writing off materials for production). As well as reducing the amount of material costs for the fixed cost of returnable production waste and posting returnable waste to the storage warehouse.

Document header details:

Division
- a division in management accounting for which material costs in production were taken into account.
Organizational division
- a division of an organization (legal entity) for which material costs in production were taken into account.
Stock
. A warehouse to which materials and returnable waste from production are transferred.

To return materials from production, select the type of operation “materials” . This operation reflects the return of materials not only for production expenses, but also for others: expenses for defects in production, general production, general business, commercial expenses, distribution costs, investments in non-current assets.

The tabular part is filled out as follows.

Materials

Nomenclature
. Material that is returned from production to warehouse.
Characteristics of the nomenclature
. Characteristics of the material, if characteristics are recorded for this material. The attribute value is selected from the “Item Characteristics” reference book.
Nomenclature series
. Series of material, if this material is accounted for by series. The attribute value is selected from the “Item Series” directory.
Rooms, Places, Units, Quantity, Units, K
- "TO. places" - is entered if the primary document indicates the number of places, and not the number of inventory items. In this case, you must also specify the unit of measurement for the location. The program calculates the quantity of inventory items and inserts the result into the line in the “Quantity” attribute. The unit of measurement of this quantity is displayed next to it - the storage unit of the item. The found conversion factor between measurement units is also displayed. In accounting, the operation is reflected by the quantity in the storage unit.
Cost type
. Method for determining the cost of written-off material costs. The cost can be fixed, in which case it is clearly indicated in the tabular part of the document, or it can be calculated. Then only the quantity of materials written off from work in progress is indicated, and their cost is calculated at the close of the month.
Price
. Unit price of material. The attribute is indicated if the cost type is “Fixed”.
Sum
. Cost of materials in management accounting currency. The attribute is indicated if the cost type is “Fixed”.
Amount (reg).
Cost of materials for accounting and tax accounting. The value of the detail is calculated automatically when the amount in the control currency changes. accounting. The attribute is indicated if the cost type is “Fixed”.
Cost account (AC)
. Original work in progress accounting account.
Analytics
. Analytics of cost accounting on the cost account (CA). If the document is reflected only in management accounting, then the item group for which production costs were recorded is selected as analytics.
Cost account (CO).
Initial tax account for work in progress.
Accounting account (BU).
Accounting account for returned materials in the warehouse according to accounting.
Accounting account (NU).
Tax accounting account for returned materials in the warehouse.
Cost item.
Cost accounting item for materials. For production costs, the cost item must have the cost type “material”.
Order costs
. Customer order or production order. If an order is specified, it will act as a cost accounting analytics when writing off costs from work in progress.
Order reserve
. Customer order, production order, or internal order. Materials returned from production will be reserved in the warehouse for this order.
Return status
. When returning materials from work in progress, a new batch is formed. In this detail you need to indicate the status of the batch of materials - “purchased”, “products” or “for processing”.
Quality
. Quality of returned materials. If defective materials are returned from production, the processing of which has not yet begun, then the value of the quality attribute can be “Defective” (if warehouse accounting of defective materials is required to be kept separately from materials of normal quality.).

The tabular part can be filled out in the selection dialog box. During selection, inventory balances in work in progress will be shown.

You can fill out this tabular section using the “Fill” . The following filling options are possible:

Fill in the remainder.
Filling is carried out according to the remains of work in progress. When filling by remainders, the previous row values in the table section are erased.
Add from invoice requirement
. Data from the “Request-invoice” documents, which the user selects in the opening dialog box, is added to the tabular part.

A document with the type of operation “returnable waste ” is intended only for recording returnable waste from production. In this case, filling out the “Materials” tabular section has the following differences:

For the “returnable waste” operation, it is necessary to clarify that this operation records the reflection of returnable expenses only from production.

returnable waste is accounted for only at a fixed cost, so an explicit indication of the type of cost is not required;
the cost item should only be of a production nature with the cost type “material” and the status of material costs “returnable waste”;
The tabular part can only be filled in manually; automatic filling methods using the “Fill” will not be available.

Closing Cost Accounts

Accounts 20/21/25/26/29 are closed by performing the operation from the regulations - “Closing the month”. At the same time, there are no difficulties with direct costs (they are obvious - these are materials and wages of workers performing work related to the production activities of the enterprise), but with indirect overhead costs the situation is more complicated.

In order to correctly distribute the organization’s indirect costs, the accountant must reflect the cost distribution method in the “Accounting Policies” column. This distribution is usually proportional to either wages paid or the output of finished products.

If the cost accounting method is incomplete or incorrectly reflected, the 1C system will issue information that will indicate the specific error made in the accounting policy, and will issue proposals for actions that can eliminate the inaccuracy.

Indirect costs are written off to account 20 or immediately attributed to sales - account 90. Such expenses are closed before account 20 is closed.

If the accounting setup is correct, the amounts on 25/26/29 accounts are distributed between groups of manufactured goods in accordance with the selected method. In the example given, when the product is the only item produced by the company, indirect costs are written off to production. The 20 account closes with the 40 score.

As a conclusion, it should be noted the accounting capabilities provided by 1C: Accounting. They cover all existing production stages and provide the ability to control, track the origin of costs and analyze them. At the same time, these possibilities are universal and therefore somewhat superficial. If you need to fully automate accounting, for manufacturing enterprises we offer 1C: Complex Automation, 1C: UNF, or automation based on 1C: ERP for the largest industries.