Accounting for production in 1s complex automation 1.1. Distribution of labor costs for the production of products

For every successful entrepreneur or business leader, there comes a time when the scale of the activity outgrows the existing possibilities. Sales managers do not have time to process incoming requests, accountants stay up until midnight, but they still do not have time to process all the primary documents, the warehouse is full of goods, and it is not clear which ones.

The number of organizational and managerial issues is growing every day. At this moment, the entrepreneur realizes that he is no longer able to evaluate all the information that comes to him, and some of the processes taking place at the enterprise are beyond his control. At such a moment, they come to the conclusion that it is impossible to continue working with the old methods. And one of the solutions to the existing problems can be complex automation enterprises.

At the same time, the introduction software, contributing to the automation of the enterprise, a complex and expensive process. The wrong approach and overestimation of one's own capabilities can create even more difficulties. Before making a decision to automate the business processes of an enterprise, it is necessary to evaluate the following factors:

whether your employees are able to master the proposed software,
are you ready to bear the material costs associated with automation,
Is there a company in your area that will ensure proper implementation.

Once you've made your decision, it's time to start making your choice. There are several products on the market that allow you to automate the processes taking place in the enterprise. But the most commonly used is the products of the company "1C". The most advanced, but at the same time, relatively affordable solution among the programs offered by this company is 1C Enterprise 8 Integrated Automation.

This configuration, in fact, is nothing more than a simplified version of "1C: Manufacturing Enterprise Management". This explains its relative accessibility and attractiveness for small and medium enterprises. The program can be used both to manage one and several enterprises; how to manage a business individual entrepreneur, and legal entity. We will consider it in more detail.

Key features

The principle of operation of the integrated automation system is to create a common working environment at the enterprise, in which all employees of the enterprise, from the manager to the storekeeper, work through automated workplaces. All information accumulated in the course of the enterprise's activities is stored in information databases. This allows the manager, or the owner, to see the numerical indicators of all processes taking place at the enterprise, and the employees to timely and quickly solve the tasks. In addition, it is possible to avoid duplication of many operations.

The result of the successful implementation of the software product "1C: Integrated Automation 8" will be the organization efficient operation the main business processes of the organization:

monitoring and analysis of key indicators,
planning
client database management,
management of purchases, stocks, sales,
pricing,
cash management and mutual settlements,
personnel management and payroll,
production accounting.

Consider the features of automating the main business processes in more detail.

Monitoring and analysis of key indicators

"Performance Monitor" makes it possible to evaluate all indicators of the enterprise. It is available only at workstations of managers or business owners. It is implemented in the form of a report that displays indicators of the financial and economic activities of the enterprise. But it is effective, of course, if the information environment has indicators that can be collected and analyzed. Everything will be all right with this if the work of employees on their workstations is clearly established. In this case, using the performance monitor, the manager will be able to monitor the effectiveness of any service in the enterprise.

The report already includes fifty performance indicators. At the same time, the applied solution allows you to add new indicators at your discretion.

Performance Monitor provides the following features:

collection of indicators
analysis of indicators,
tracking their dynamics,
the possibility of clarifying information,
information is displayed in a visual and convenient form.

Planning

Good planning is the key to success entrepreneurial activity. Planning covers all areas of the enterprise:

procurement of raw materials, materials and semi-finished products,
production,
implementation finished products,
cash flow management,
Planning mechanisms implemented in the program allow:
develop several scenarios for the development of the enterprise;
saving the received scenario data and protecting it from changes.

The program provides the "Planning Assistant" function, which allows you to quickly and conveniently plan activities for any period of time.

Client database management

The application solution allows you to most effectively resolve issues related to customer relationships. The program implements the main functionality that allows you to accumulate and analyze information on all counterparties: buyers and suppliers, customers and contractors, tenants and landlords, etc.

The following operations are available:

entering and storing customer information,
formation of a history of relations with clients,
analysis of relationships with counterparties,
contract planning,
assessment of the success of the advertising activities.

Purchasing, inventory, sales management

The solution makes it possible to automate operations with material resources:

purchasing and sales planning,
inventory management,
management of accounts with clients.

The program makes it possible to efficiently process customer orders. Record them in executor service plans and track the progress of their implementation. The purchased goods are reserved at the time of receipt of the order, and if the products required by the client are not in stock, an order is placed for production or the supplier.

Pricing

Pricing policy is of key importance in business management. The software product "1C Integrated Automation 8" makes it possible to carry out such a policy as efficiently as possible, based on analytical information on the cost of manufactured goods and supply and demand data on the market.

The following options are available in the pricing subsystem:

accumulation and updating of data on the selling prices of the enterprise,
accumulation and updating of data on prices of suppliers,
installation of a discount system,
comparison of the current price of manufactured products with the prices of competitors,
formation of price lists,
control of price setting and discounts.

Cash management and mutual settlements

Effective cash flow management is the key to the profitability of any entrepreneur. 1C Integrated Automation 8 provides the following opportunities in this direction:

motion control Money, both at the box office and in bank accounts;
planning of expenditure and receipt of funds
The "Payment calendar" is responsible for planning the expenditure and receipt of funds.

This function of the program allows you to keep a record of submitted applications for the expenditure of funds and expected payments from customers. When planning the spending of funds, the payment calendar will warn of insufficient funds in the cash register or on the accounts. Sharing of data with bank client programs is provided.

For each counterparty, information is available on the occurrence and fulfillment of obligations, which allows timely decisions to be made on the suspension of shipments to the client, or on sending cases to the arbitration court.

Fixed asset management, tax and accounting

The application provides the opportunity to receive detailed information on fixed assets and other non-current assets of the enterprise.

The following information is available for fixed assets:

on the state of fixed assets,
about the degree of wear,
information about the performance of service work.

The software solution supports accounting and tax accounting, preparation of financial (accounting) statements provided for by the current legislation.

All areas where accounting is carried out are automated:

fixed assets and intangible assets,
account and cash transactions,
materials and finished products,
mutual settlements with contractors, employees, the state,
costs and cost
trading operations.

The application of general and special taxation regimes is supported. Tax and accounting reports are automatically generated.

Human Resources and Payroll

The software solution fully provides automated maintenance personnel records and settlements with employees. Among the functions that facilitate the work of a personnel officer and an accountant-calculator, the following are available:

personnel records,
staffing planning,
HR administration,
scheduling shifts,
scheduling vacations for employees
payroll,
calculating and withholding taxes on employee income,
calculation of taxes and contributions from the wage fund.

production accounting

A feature of 1C Complex Automation 8 is the support for "simplified" production accounting. It does not use many complex production control mechanisms that are implemented in the older version of the program - 1C: SCP. But for most businesses, they are not necessary.

The following options are available:

planning the release of finished products,
accounting of raw materials, materials, semi-finished products,
production accounting,
marriage records,
accounting of special equipment and overalls,
accounting and analysis production costs, calculation of the cost of finished products.

At the end of the month, a report is drawn up indicating the remains of work in progress and calculating the actual cost of finished products.

The developer provided for the possibility of simple and quick implementation and maintenance. In the presence of qualified specialists, support of the program can be carried out independently. In order not to suspend the activities of the enterprise during the implementation process, a phased implementation is possible. The application solution is constantly evolving towards expanding functionality and ease of use.

1C Accounting 8 - A clear and free tutorial

Monitoring and analysis of effectiveness for managers.

The "Performance Monitor" allows the business manager to capture "everything at a glance" - with the help of key performance indicators (KPIs), which are calculated based on the given information. The 1C automation application solution includes a set of 50 “preconfigured” KPI indicators. Rapid development of new indicators is possible.

The report allows you to:

cover the entire business "at a glance";
timely identify deviations from the plan, negative dynamics, points of growth;
clarify the information provided;
use a set of performance indicators supplied as part of the demo database;
quickly develop new performance indicators;
set up several report options by type of activity or by areas of responsibility of company executives.

The demo configuration database contains 42 pre-built performance indicators that can be loaded into the production database of the enterprise using the built-in data exchange. At the same time, the built-in reporting mechanism makes it easy to add new performance indicators that are required by a particular enterprise.

Trade management

The configuration allows you to automate the tasks of monitoring and analyzing trading operations in combination with related management accounting tasks:

sales planning and purchasing planning;
customer relationship management (CRM);
supply and inventory management;
management of mutual settlements with contractors.

This ensures efficient management trading business modern enterprise. The configuration supports the following trading types: wholesale trade(sales on credit, sales on prepayment, trade by orders), retail trade (sales in trading floor and remote non-automated points), commission trade (including the acceptance and transfer of goods for sale, as well as subcommission).

Just-in-time fulfillment of orders and the transparency of the progress of each order is becoming more and more important aspect activities of enterprises. The order management functionality implemented in the configuration makes it possible to optimally place customer orders and reflect them in the plans of enterprise divisions in accordance with the company's order execution strategy and work schemes (work from a warehouse, on order). When registering an order, the necessary goods will be automatically reserved in the warehouses of the enterprise, and if the required number of goods is not available, an order can be generated to the supplier.

The efficiency of trade depends on the pricing policy. Pricing mechanisms allow an enterprise to determine and implement a pricing policy in accordance with the available analytical data on supply and demand in the market.

The configuration has the following functionality:

construction various schemes formation of prices and discounts;
control over compliance with the established pricing policy by employees;
storage of information about the prices of competitors and suppliers;
comparison of selling prices of the enterprise with the prices of suppliers and competitors;
usage cumulative discounts with discount cards.

Automated accounting of operations for the receipt and sale of goods and services, including wholesale, commission and retail trade. All wholesale and commission trade operations are accounted for in the context of contracts with buyers and suppliers. When selling goods, invoices for payment are issued, invoices and invoices are issued. For imported goods, data on the country of origin and the number of the cargo customs declaration are taken into account. Reflection of returns of goods from the buyer and the supplier is automated.
For retail, technologies for working with both automated and non-automated outlets are supported.
Accounts are kept of returnable reusable containers as a special type of inventory items.
Provides automatic reflection of trading operations in the subsystem accounting.
In edition 1.3, the trade management functionality is available in thin client and web client modes.

Supply and Inventory Management

material flows are the basis of the economic activity of a trading or manufacturing enterprise. Rational management of inventories, minimization of stocks in combination with guaranteed support of economic activity are the key to the effective operation of the enterprise. Using the inventory management functionality allows you to effectively organize warehouse management, increase the productivity of warehouse workers, employees of supply and marketing structures.

The application solution implements detailed operational accounting of materials, products and goods in warehouses. Provides full control of stocks of inventory items at the enterprise.

The application solution allows:

manage inventory balances in various units of measurement in multiple warehouses;
keep separate records of own goods, goods accepted and transferred for sale, returnable packaging;
detail the location of goods in the warehouse by storage locations, which allows you to optimize the assembly of customer orders (goods in invoices) in the warehouse;
take into account serial numbers, expiration dates and certificates;
control the correctness of the write-off serial numbers and goods with certain expiration dates and certificates;
set arbitrary characteristics of the batch (color, size, etc.) and keep batch records in the context of warehouses;
take into account the customs declaration and the country of origin;
to complete and disassemble inventory items;
reserve inventories.

The organization of warehouse management can be different, the structure can be both simple and quite hierarchically complex. Warehouses or storage places can be both on the territory of the enterprise and located remotely.

Information about warehouse stocks can be entered into the information system with a high degree of detail: to the level of product characteristics (color, size, dimensions, etc.), to the level of serial numbers and expiration dates of goods. It is possible to obtain valuations of inventory at cost and potential sales at selling prices.

It is envisaged to carry out inventories of inventory items and automatic processing of their results. Based on the results of the inventory, the difference between the accounting quantity (registered in the information base when posting receipt and shipment documents) and the actual quantity of valuables identified as a result of the inventory is automatically calculated. After that, write-off documents (in case of shortage) or capitalization (in case of surplus) are drawn up.

Statistical inventory analysis tools allow you to evaluate the attractiveness of each product by its share in the turnover or profit of the enterprise, sales stability, identify poorly sold products by criteria such as average shelf life, consumption per period and turnover ratio.

Supply and inventory management functionality is available in thin client and web client modes.

Production accounting

The "Complex Automation" configuration supports "simplified" accounting of production, which allows, without the use of complex mechanisms (in particular, complex algorithms for cost distribution, shift planning, determining limits for the release of materials, etc.) production processes from the moment of transfer of materials to production to the release of finished products.

The application solution provides the following features:

maintaining arrays of regulatory "reference information necessary for accounting for finished products;
planning and accounting for the release of finished products;
accounting of raw materials, materials, semi-finished products and finished products;
registration of marriage;
accounting of overalls and special equipment;
accounting and analysis of production costs, calculation of planned and actual cost.

At the end of the month, according to the inventory, the balances of work in progress are indicated. The final operation of the month in production accounting is the calculation of the actual cost of manufactured products (semi-finished products, services).

Customer Relationship Management (CRM)

Customer relationship management, also known as CRM or Customer Relationship Management, is an integral functional area of modern integrated information system enterprises.
CRM is a concept of customer relationship management in a highly competitive environment, aimed at maximizing the potential of each client and partner in the interests of the enterprise.

The CRM concept involves the regular collection and analysis of information about each client, real and potential: how the client reacted to the business proposal, whether he is satisfied with the quality of service, whether his preferences change over time, how carefully he fulfills his obligations and, ultimately, how much income the client brings (or could bring) to the enterprise. All stages of the relationship with the client are tracked. Signs of a dangerous deterioration in relations are carefully detected, since, as you know, in a competitive market, the cost of attracting a new client is an order of magnitude higher than the cost of retaining an existing client.

The CRM concept provides for a harmonious combination of a formal approach and an individual approach to each client. But if the number of active customers of an enterprise is measured in tens or hundreds, and the number of potential customers is measured in hundreds or thousands, respectively, then the full implementation of the CRM concept will lead to the accumulation of huge amounts of information that can be worked with without involving special means automation will simply be impossible.

The configuration contains the means of automating the CRM concept. The functionality of the configuration allows the enterprise to successfully manage relationships with buyers, suppliers, subcontractors and any other counterparties.
It provides for the registration of all actions for the conclusion and execution of transactions, the registration of all contacts with counterparties, both real and potential.

The configuration allows you to do the following:

use a personalized approach to the needs and requirements of each client;
store full contact information for counterparties and their employees, the history of interaction with them;
register information about suppliers: terms of delivery of goods, reliability, terms of execution of orders, range and prices of supplied goods and materials;
automatically notify users about upcoming contacts with counterparties and other events (in particular, about the birthdays of contact persons);
to plan working time and control the work plans of employees;
analyze pending and plan upcoming transactions with buyers and potential clients;
register every request potential client and further analyze the percentage of customer acquisition;
promptly monitor the status of planned contacts and transactions;
conduct an integrated analysis of customer relationships;
analyze the reasons for the failure to fulfill customer orders and the volume of closed orders;
analyze and evaluate the effectiveness of advertising and marketing campaigns.

Automated customer relationship management mechanisms can be used not only as an effective tool in the competition for profitable customers. A repository of information about counterparties of enterprises is provided with convenient means of access. An employee who receives a call from a client he does not know can, right in the process telephone conversation get up to date by quickly scrolling through the information about the client and the latest contacts with him on the screen of your computer.

Configuration options for customer relationship management may be required by the commercial director, marketing director, employees of the marketing, sales and supply departments of the enterprise.

Fixed asset management

Prudent management of fixed assets and other non-current assets is an essential element of the strategy for achieving long-term business performance.

The configuration provides for accounting for the following types of long-term tangible assets:

equipment received by the enterprise and not put into operation;
equipment transferred for installation;
construction objects;
fixed assets.

The following key features are provided:

automation of operations for the accounting of equipment and fixed assets;
accounting for the costs of construction, installation and repair work;
accounting for the costs of reconstruction and modernization of fixed assets;
reporting on the necessary sections;
reflection of operations with equipment and fixed assets in accounting;
depreciation for the purposes of tax accounting for income tax and the formation of tax accounting registers.

The configuration automates all typical fixed asset accounting operations:

acceptance of fixed assets for accounting;
movement control and inventory;
depreciation charge;
changing the parameters and ways of reflecting depreciation costs;
accounting for the actual production of fixed assets;
relocation, modernization, write-off and sale of fixed assets.

A wide range of depreciation methods are supported:

linear way;
in proportion to the volume of production;
according to uniform norms of depreciation;
reducing balance method;
by the sum of numbers of years of useful life;
according to the individual depreciation schedule.

For fixed assets with a seasonal nature of operation, you can specify the need to apply a schedule for distributing the amount of annual depreciation by month.
The configuration allows you to get detailed information about the condition of fixed assets, analyze the degree of wear and tear and track the performance of equipment maintenance.

The implementation of the production program on time and the optimal use of resources requires high-quality planning of maintenance and repair of the company's fixed assets. To solve this problem, the configuration provides the following options:

conducting regulatory framework for maintenance of fixed assets;
planning the maintenance of fixed assets and resources for its implementation;
accounting for the results of the maintenance of fixed assets;
analysis of deviations in terms and volumes of maintenance of fixed assets.

Planning

Planning is one of the most important conditions for an organization effective work enterprises. Planning covers the main areas of economic activity - sales, purchases, production, cash management in interaction with each other. Planning is based on demand forecasting, analysis and assessment of available resources, enterprise development prospects
Planning consists in setting the goals of the enterprise for certain period time, determination of ways to achieve the set goals, resource provision. It provides for the development of a set of measures that determine the sequence of achieving specific goals, taking into account the capabilities of the enterprise.
In the planning process, a set of plans is compiled for areas of activity that cover the most important divisions of the enterprise. Planning is one of the most effective ways to reduce costs. In addition, planning is a means of coordinating the activities of business units.

As a result, it is possible to reduce the level of downtime of equipment and specialists, reduce the lead time for orders, optimize the movement of materials and stock balances, make the production process transparent and manageable, and generally increase the efficiency of the enterprise.

The scheduling mechanisms implemented in the configuration provide:

scenario planning for the development of various options for the development of the enterprise;
fixing planned data to protect against changes (by scenarios and periods).

The configuration provides for planning in the following areas of activity: sales, production, purchases. It is convenient to draw up plans in the following sequence: first of all, a sales plan is drawn up, then a production plan, and lastly, a procurement plan.

Cash Management

An essential condition for the effective existence of an enterprise in a modern competitive environment is the creation of an effective cash flow management mechanism that ensures the formation of operational and reliable information, the regulation of mutual settlements, an increase in payment discipline and, ultimately, an acceleration of cash turnover.

The configuration contains automated enterprise cash management tools that perform the following main functions:

operational accounting of the actual movement of funds of the enterprise on settlement accounts and cash desks;
operational planning receipts and expenditures of funds of the enterprise;
predictive planning of funds.

As part of the cash management function, operational financial plan- payment schedule. The payment calendar is a collection of applications for spending money and planned cash receipts. The payment calendar is compiled with details up to the places of storage of funds - bank accounts and cash desks of the enterprise. When compiling a payment calendar, its feasibility is automatically checked - the sufficiency of cash reserves in the places of their storage.

The configuration forms monetary documents (payment orders, incoming and outgoing cash orders, etc.), provides interaction with specialized banking programs such as "Bank Client", controls financial flows, and controls the availability of funds in places of storage. The possibility of cash settlements in foreign currencies is provided.

Accounting

All economic activity enterprise is reflected in the accounting. The accounting principles implemented in the configuration fully comply with Russian legislation and at the same time meet the needs of the business.

The configuration includes a chart of accounts set up in accordance with the Order of the Ministry of Finance of the Russian Federation "On approval of the chart of accounts for financial and economic activities of organizations and instructions for its use" dated October 31, 2000. No. 94n. The composition of accounts, settings for analytical, currency, quantitative accounting allow you to take into account the requirements of the law. The user can also independently manage the accounting methodology as part of the accounting policy setting, create new sub-accounts and analytical accounting sections. This does not require special knowledge and configuration skills. In traditional accounting, postings are used to reflect business transactions only in accounting accounts. In the configuration, posting functions are extended: posting can also be used to reflect business transactions in analytical accounting. This is achieved by using additional details in the posting - subconto.

Accounting is maintained in accordance with Russian legislation for all areas:

bank and cash operations;
fixed assets and intangible assets;
accounting of materials, goods, products;
cost accounting and costing;
currency operations;
settlements with organizations;
calculations with accountable persons;
settlements with personnel for wages;
budget calculations.

Payroll preparation

For the successful development of the enterprise, methods of remuneration should be used that contribute to the creation of a business atmosphere and orient employees to increase their personal contribution to the success of the common cause. Mechanisms of financial motivation can be used as a basis for achieving these goals. In addition, the methods of remuneration used must comply with the requirements of the law.

The application solution provides automatic payroll and related taxes and fees in accordance with applicable law.

The application solution fully automates a complex of labor-intensive calculations with personnel, including payments for sick leaves and vacations and the formation of documents for the payment of salaries and reporting to state regulatory authorities. The calculation of accruals and deductions regulated by law, the reflection of the results of calculations in the costs of the enterprise is automated. The scheme of the main data movements in payroll is shown below.

The following steps can be distinguished in the calculation of wages.

Occasionally, “conditionally permanent” personnel records information is entered into the information base, which is subsequently used in the calculations of accruals and deductions
Within a month, documents characterizing labor indicators each employee, as well as other documents and information affecting accruals and deductions (sick leave, etc.).
After the end of the period, the actual calculation of the salary and related taxes and contributions is carried out. Based on the results of this calculation, data on the amounts payable to employees are generated.

The application solution provides the formation of the necessary paper documents, as well as paper and electronic reporting associated with payroll.

Personnel Management

The application solution is an automated tool personnel policy enterprises. The solution helps to evaluate the professional performance of each employee, identify the most promising people, rationally place personnel, establish effective incentives and a fair wage system.

The application solution automates the following areas of personnel management:

personnel needs planning;
solving the problems of providing business with personnel - selection, questioning and evaluation;
personnel records and analysis of personnel;
analysis of the level and causes of staff turnover;
maintaining a regulated document flow.

Automation of personnel management is useful for all employees of the enterprise.

The management will have full control over what is happening, set the structure of the enterprise and its constituent organizations, analyze the personnel, make management decisions based on complete and reliable information. Powerful analytical reports provide the user with information in arbitrary sections.
Personnel service will receive a valuable tool for automating routine tasks, the ability to generate flexible reports on employees with various selection and sorting conditions.
Employees of the enterprise will be sure that at any time they will be able to quickly receive the certificates they need, information about their vacation, personalized accounting data for the Pension Fund, etc.

Management reporting

For effective management An enterprise needs to have a complete understanding of its activities. The configuration reporting system provides efficient processing of huge arrays of various information in order to present them in a generalized and comparable form suitable for analysis and adoption. management decisions. The configuration provides the construction of a variety of reports designed to analyze all aspects of the enterprise. Reports are a powerful and flexible tool for selecting, summarizing and grouping data contained in an infobase. The user can not only print the report, but also work with it as an interactive document - change its parameters, rebuild, generate an additional report based on separate documents already generated report.

I have no special knowledge, can I understand the program?

I am absolutely sure that any person can understand these issues, provided that he is interested and devotes enough time.
But, of course, if you see 1C for the very first time, then it may be difficult for you to master production accounting right away. In this case, you must first pass general courses(for example, operator 1C).

Do you guarantee that I can achieve some results and I will succeed?

No. Only a fraudster or an idiot can give such guarantees for your actions. You do it and implement it or you don't. You are responsible for your actions. Not me. The terms of my warranty and its components are presented above.

Can I place an order today and pay tomorrow or in a couple of days?

Yes it is possible. Place an order and you will have 72 hours to pay for it.

In what form will I receive the materials?

The course is presented as a downloadable archive with video and text materials in parts. Download access is available at personal account a closed site on which all materials are posted.

Materials are provided for download as you study sections and pass tests. This presentation of the material makes the learning process much more conscious and effective. And gives me the opportunity to provide a certificate to those who have successfully completed all training blocks.

The author of the course - Daria Moshkina - an entrepreneur?

Yes, I am a sole trader. My activity is registered in accordance with the procedure established by law, I rent in tax reporting, pay contributions to the pension fund and taxes.

Can I ask a question if something is not clear?

Oh sure. Feedback via course chat and e-mail included with every version of the video course.

I think I answered all the questions! If not, write to [email protected]

The correctness and timeliness of determining the cost of manufactured products is one of the key factors creating competitive advantages any production. Production accounting, implemented in programs based on 1C:Enterprise, not only allows you to quickly obtain complete information about the cost of manufactured products, but also calculate the profitability of the production itself. These data can serve as the basis for making management decisions, planning, attracting investments, etc.

Stages of production in 1C 8

The production of any kind of goods can be divided into several conditional cycles:

Procurement and posting of materials;
Transfer of materials to production;
Output;
Calculation of the cost of finished products.

Today we will tell you in detail how in 1C production is taken into account as a process, as well as how all its stages are reflected. Our tool will be the most popular program of the company 1C - "1C: Enterprise Accounting 3.0", and as an example we use light industry, more precisely, the production of leather goods.

Creation of a product range in 1C

Accounting for production begins with the definition of the range of goods produced. To do this, in the 1C system, go to the "Directories" menu, then in the "Goods and Services" section, click the "Nomenclature" pointer. When you click the "Create" button, the "Nomenclature (creation)" window pops up, in which you need to fill in the fields characterizing the name of the product, its full and short name, article number and unit of measure. In the future, this will greatly simplify the accounting of our products. In our example, this is a black bag from genuine leather.

After entering the nomenclature into the system for at least one type of material, the system activates the "Specification" tab.

In the conventional sense, a specification is a document that establishes requirements. The specification of the manufactured goods is an approved list of materials and accessories for sewing a unit of goods. In our example, the specification includes following list materials:

Genuine black leather/40 cm;
Black threads / 20 m;
Zipper long / 30 cm / 1 piece;
Short zipper/15cm/1pc

Purchase and posting of materials in 1C

Accounting for production in 1C must begin with the definition of cost estimates. Further, the purchasing department concludes a number of contracts for the purchase of the necessary materials. Production accounting in 1C allows you to register all contracts, as well as invoices from suppliers in relation to specific contracts. To do this, in the "Purchases" section, select the "Invoice from the supplier" or "Invoices received" tab.

After paying the invoice, accounting in 1C allows you to accept materials to the warehouse without re-entering the purchased list of goods into the system. 1C automatically posts to the debit of account 10 “Materials” from the credit of account 60 “Suppliers and contractors”.

Transfer of materials to production in the 1C system

We have the materials we need in stock. Now 1C allows the formation of an electronic document "Requirement-invoice". Why do we need it? This document allows you to write off materials from the warehouse to production. We can find it in the "Production" menu. Next, using the "Create" button, enter information on the necessary materials, their quantity, as well as the write-off account.

Holding this document in 1C will formulate the posting of the write-off of materials (credit of account 10) for production (debit of account 20). The requirement-invoice can be generated both for one type of material, and 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 to production. In its turn, right choice nomenclature will avoid the write-off of materials that are not directly related to this type of product. That is, if an organization, for example, is engaged in the production of two or more types of products, control according to the “nomenclature” mode will help to avoid inaccuracies in accounting.

To sew a handbag, it is necessary to write off the following materials for production:

Leather;
Threads;
Fittings;
Lining material.

These costs form variable costs our production.

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

Accounting for the release of finished products in 1C

Based on the results of the shift work, the document “Production report for the shift” is created in the “Production” menu.

This document reflects the number of bags sewn per shift. To do this, press the "Create" button in the menu, then in the "Nomenclature" reference book, select the type of bags made of genuine leather sewn for the shift, set the quantity and estimated planned cost(since the actual cost is calculated based on the results of the month, after all routine operations have been completed). Please note that the document "Report of production for a shift" can also be generated on the basis of the "Requirements-invoice".

Important! In this document, you must select account 43 “Finished products”, as well as link the specification of a specific type of bags, since they may differ in color, with other identical production costs.

In the "Materials" tab, pressing the "Fill" button will allow 1C to automatically transfer all the necessary materials from the specification to the production of a unit of the product, while the quantitative characteristics can be edited. At the same time, materials for production will be written off: leather, threads, accessories, lining material. This operation is accompanied by posting Debit 20 of the account "Main production" / Credit 10 of the account "Materials". Accounting in 1C allows you to simultaneously, when posting this document, generate a posting for the release of products from production: Debit account 43 “Finished products” / Credit account 20 “Main production”.

Calculation of the cost of finished products in 1C

The documents “Requirement-invoice” and “Report of production for a shift” form the same postings for writing off materials for production (Dt-20 ch. Kt-10 ch.). In order not to write off the same materials for production twice, you need to carry out one of specified documents- “Production report for a shift”, since in addition to the write-off of materials, it generates a posting for the release of products from production.

The calculation of the actual cost of finished products is carried out in 1C by carrying out a routine operation to close the month. To do this, in the menu "Operations" you need to select the section "Regular operations". By pressing the "Create" button, a list of routine operations is formed: "depreciation of the cost of fixed assets", "calculation of taxes" and so on. We choose to create an electronic document "Closing accounts 20, 23, 25, 26". Recall that the debit of account 20 “Main production” reflects the costs attributed to production, and the credit takes into account finished products from production. The difference between the debit and credit of account 20 is the actual cost of the goods we produced.

Accounting for work in progress in 1C

Thanks to 1C, production accounting is greatly simplified and allows you to control the production process at each of its stages. However, please note that the end of the month and the performance of routine operations do not always coincide with the production process, and at the end of the reporting period there may be work in progress. To solve this issue, accounting in 1C is supplemented with the module "Inventory of work in progress". The importance of this operation is due to the fact that accounting for work in progress is directly related to financial results activities of the organization for reporting period. In addition to meeting the requirements of accounting, a periodic inventory of work in progress makes it possible to assess the quality of products, compliance with its nomenclature, the presence of defects or surpluses in production.

In order to correctly register work in progress in 1C, you need to select the “Inventory of WIP” section in the “Production” menu. The document is designed to account for balances by cost divisions, as well as cost accounting accounts. By clicking the "Create" button, we form electronic document"Inventory of work in progress (creation)". Next, we sequentially fill in the details of the document: number, date, amount of the balance in the context of item groups, etc.

When forming the cost of finished products, it may include the cost of WIP of the previous month. It is important to remember that work in progress is a product that has not passed all stages (stages) of production on a certain date. When accounting for work in progress, account 21 “Semi-finished products” is also applied own production».

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

The use of account 21 “Semi-finished products of own production” in accounting is necessary for organizations that have established the release of semi-finished products as a separate production cycle, other companies keep records of semi-finished products as part of work in progress. The debit of this account in correspondence with account 20 “Main production” reflects the amount of actual costs for the manufacture of semi-finished products, the credit is used to write off the cost of used semi-finished products to the same production accounts.

The production of semi-finished products is documented by the document “Production report for a shift”, created in the menu “Production” / “Product output”. The fields are sequentially filled in: write-off account (as a rule, 20/1 "Main production"), the production unit that produced the semi-finished product, quantity, planned cost, accounting account 21 "Semi-finished products of own production". Posting this document is the basis for accounting for semi-finished products in stock.

Closing cost accounts in 1C

Closing of expense accounts (20/21/25/26/29) is carried out by carrying out the scheduled operation "Closing the month". If everything is relatively clear with direct costs (these are materials, wage workers engaged in the production of a particular type of product), then with overhead (indirect) costs, everything is much more complicated. For the correct distribution of indirect costs, the accountant needs to carefully work out and reflect in the "Accounting Policy" section the method of cost distribution. As a rule, this distribution is proportional to either the output of finished goods or wages.

If the cost accounting method is incorrectly or incompletely reflected, the 1C system provides information indicating a specific error in the accounting policy, as well as a proposal for its elimination.

Indirect costs are debited to account 20 "Main production" or immediately charged to account 90 "Sales". Closing of accounts for accounting for indirect costs is carried out before the closure of account 20 "Main production".

At correct setting accounting for indirect costs, the amounts on accounts 25/26/29 will be distributed among the nomenclature groups of manufactured goods in proportion to the chosen method. In our example, the organization produces only a handbag, and therefore, all amounts of indirect costs are written off only for the production of this product. Account 20 "Main production" is closed by account 40 "Finished products".

In conclusion, I would like to note once again that the accounting capabilities implemented in the 1C: Accounting program cover all stages of production and provide ample opportunities for monitoring, analyzing and tracking their progress. Naturally, production accounting in the program we have considered has a universal, and therefore somewhat “superficial” character. The most complete accounting automation capabilities for manufacturing plant are offered in such solutions as "1C:UNF", "1C:Complex Automation", as well as for the largest industries - "1C:ERP".