Accounting for selling costs. Analytical accounting under account 44

One of the key indicators in analyzing the financial and economic activities of a trading enterprise is the amount of sales costs. They are the costs associated with the creation and sale of products. Let's consider further, how the account of expenses on sale is carried out.

Financial Accounting: Value

Today , cost management acts as 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 reporting that most of the information about the costs necessary for making the right decisions is summarized. One of the key areas in management is accounting and analysis of sales costs. Estimating costs allows you to determine their feasibility and effectiveness, check the quality of work, plan revenue, establish prices and so on.

Characteristics of costs

Sales costs can be attributed to the costs associated with the implementation of products paid by the supplier, as well as those involved in the formation of production costs. Let us turn to the law. According to Article 252 of the Tax Code, costs are economically justified indicators, expressed in cash and documented. Expenditures will be considered any costs if they are incurred for doing business, the purpose of which is to make profit. Depending on the direction of the enterprise, the costs are divided into several categories. In particular, they allocate expenses for production, sale and non-sales costs.

Reporting

For generalization of information there is a special account for the cost of sales. It can reflect information about costs:

1. For the transportation of products.
2. Payment of labor.
3. Rent.
4. The maintenance of structures, premises, buildings, inventory.
5. Storage and modification of products.
6. Advertising.
7. Representative and other similar services.

All these costs are transferred to account 44. Additional articles can be opened to it. Let's mention some of them:

• 44.1 - the sub-account intended for generalization of the information on commercial expenses which have no direct communication with operations on sale of production.
• 44.2 - an article that is created to collect data on costs related to the implementation process. In particular, we are talking about the cost of wages, social payments, depreciation and so on.
• 44.3 - sub-account, which takes into account amounts written-off to cost. This article is necessary when applying the partial allocation method.

All these sub-accounts belong to the first level. If necessary, the accountant can open additional articles. Sub-accounts of the second level provide a more detailed reflection of certain types of costs.

Specificity of write-offs

To the account 44 (in debit) the amounts of expenses incurred by the enterprise related to the implementation of works, products, services are transferred. Their cancellation is carried out at the D-t. 90. If it is partial, then at the enterprises conducting trading activity, the costs for transportation are subject to distribution. All other costs associated with the sale are attributed to the cost of the products sold each month. At enterprises engaged in the procurement and processing of agricultural products, accounting for sales costs includes a summary of information on costs:

1. On 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 shall also be subject to distribution:

1. At the enterprises conducting industrial and other industrial activity, - expenses for transportation and packing.
2. In organizations engaged in processing / harvesting of agricultural products - in debit invoices. 15 or 11 (costs for the preparation of raw materials and livestock / poultry, respectively).

Nuance

In the instruction on the use of the chart of accounts, it is indicated that at retail enterprises that take into account goods at realizable prices, according to K-tu ct. 90 show the sales value of products. With him correspondent articles, which summarizes information about money and payments. Under the debit of сч. 90 reflects the book value of goods. With him correspondent сч. 41. At the same time, there is a reversal of the amounts of discounts that relate to the products sold. Corresponding account is here. 41.

Cost components

By recording the cost of sales, 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. Deductions for social.
4. Depreciation.
5. The remaining costs.

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

Salary

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

1. On species - additional and basic.
2. Elements - piece-rate, time-based, bonuses, compensation of downtime and so on.

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

Classification of costs

Separation is carried out depending on the method of including costs in cost. Direct costs are considered that can be attributed to a particular type of product immediately in accordance with the primary documentation. Indirect costs are distributed according to the method chosen at the enterprise. According to Article 318 of the Tax Code, the organization independently classifies costs. It is profitable to recognize all costs indirectly. In this case, a one-time charge will be made when calculating the tax. By accounting for sales costs, 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 sales price, making decisions to increase sales, disband the market segment.

Constant and variable costs

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

1. Totally unchanged. They are possible even if the enterprise does not carry out activities. For example, it can be rent.
2. Constant costs for providing activities. They are carried out only in the process of the enterprise. For example, they can include payment of electricity, staff salaries.
3. Conditionally fixed costs. They do not change until a certain sales volume is reached. Change occurs if the enterprise starts purchasing new equipment, constructing 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 permanent. Direct costs always relate to variables. By recording the cost of sales, it can be noted that the cost of warehousing products, packaging changes with a decrease / increase in the sales volume. Accordingly, part of the commercial costs can also be classified as variables.

Cost Allocation

If the organization records the cost of selling finished products with the classification of them as permanent, then at the end of the reporting period, they are fully written off at the invoice. 90. The distribution of costs between types of products, services, works is carried out in proportion:

1. The sales volume.
2. Cost of goods sold.
3. Revenue from sales.

If, by recording the cost of selling goods, the specialists made a partial write-off, then, as was said above, the costs for transportation and packaging are distributed. These costs are directly included in the cost of the corresponding product categories. If this can not be done, then the costs can be distributed among some types of products sold in proportion to the cost, volume or revenue.

Transport costs

Transportation services provided by the intermediary are referred to the sub-account 44.2. At the end of the reporting period, the article closes. With incomplete sales of products, transportation costs are written off in part. To determine the amount you need to identify the value of costs for residual products. This is done like this:

1. Calculate the amount of transportation costs, which account for the remainder of the goods at the beginning and end of the period (W + Tech.).
2. The indicator of realized and residual products in the reporting month is determined.
3. Calculate the average percentage of transportation costs to the total cost of goods - 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 charged is determined.

These items can be combined into the formula:

Rt. K = Sktov x ((Pt. Tech + Ptr.)): (Sktov + Obkp)), in which:

• Final balance by acc. 41 (the price of unrealized products) - Sktov;
• Current transportation costs in the reporting period - Rtr. Tech;
• The amount of transportation costs attributable to the balance of production at the beginning of the month, - Rtr. N .;
• Turnovers by K-tu ct. 90 (volume of goods sold) - Obkp.

The remaining costs are transferred to the D-t. 90. The costs for transport services provided by intermediaries that fall on unrealized products remain on the 44th account. They are carried over to the next period.

Additionally

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