What do general production costs include? Posting and cancellation of general production expenses

General production expenses are expenses directed on the organization, the maintenance and management of divisions of the enterprise. Their composition is set in PBU 16, in paragraph 15. Let us consider this category in detail.

Administration

As mentioned above, general production costs include management costs. They include:

1. Payment for staff sites, workshops business trips.
2. Deductions for health insurance and social activities of the administrative apparatus of structural divisions.
3. Costs for z / p departments of management of sites, shops, material assistance, bonuses.
4. Other costs associated with administrative activities. These general expenses include postal and telephone communications, office supplies, special literature, periodicals and so on.

Depreciation

It also refers to general production costs. The financial activity of the enterprise takes into account:

1. Amortization of OS linear, district, shop purpose. The amounts are calculated using the methods provided in PBU 7 in paragraph 26.
2. Amortization of NMA. Its calculation is carried out by the same method as for the OS.

Maintenance and operation costs

General production costs include the costs of maintenance and use of NMA and OS, which consist of:

1. From the cost of wiping, lubricating and other auxiliary materials that are used in the care of equipment and maintaining it in a working condition.
2. Payments of personnel who provide services for lifting-transport and production plants. To such workers, for example, carry electricians, adjusters, repairmen, greasers, etc.
3. Deductions for health insurance and social services of the above-mentioned specialists.
4. The cost of consumed resources (water, fuel, electricity, steam, etc.) to drive machinery.
5. The prices of services of auxiliary manufacture and the foreign enterprises, concerning service and equipment operation.
6. The value of the tools and tools used.
7. The cost of heating, water supply, lighting, water disposal, maintenance of premises.

Repair Costs

These general production costs include the costs of maintaining facilities and buildings. They consist of:

1. Of the cost of used parts and building materials.
2. Payments and deductions for social services and medical insurance for repairmen.
3. The cost of services provided by third-party firms and employees.

General production expenses are also expenses for repair of equipment, vehicles, tools. They consist of:

1. Of the cost of spare parts and other materials used in the repair process.
2. Payments of machinists, locksmiths and other workers.
3. The cost of the services of auxiliary workshops and third-party repair enterprises.

For rent

NMA and OS may not be in the ownership of the enterprise. In the case of concluding a lease, it must determine in which party general production expenses are assigned. Postings in accounting will be compiled on the basis of precisely these conditions. The agreement also determines the procedure under which the reimbursement of costs for maintenance and repair of leased equipment will or will not be effected. The non-compensated costs of the lessee for servicing the NMA and the OS are accounted for under the general procedure for general production expenses in the reporting period. Depending on the specifics of the enterprise, the accounting weight of individual costs in the cost of production accounting can allocate a separate calculation account. It will be reflected and cancellation of general production costs for operation and maintenance of equipment.

Occupational safety and health

These general production costs should include:

1. Current costs for the maintenance and installation of fences for machines and their mobile elements, holes, hatches, ventilation devices.
2. Costs for installing alarms on machines to quickly stop them.
3. Costs for the arrangement and maintenance of wash basins, disinfection chambers, laundries, showers, baths, locker rooms, cabinets for overalls, etc.
4. The cost of materials that were used to build and maintain labor protection.
5. The price of overalls, uniforms, goggles and other protective devices that are given to employees for the safe performance of their professional duties, other PPE, soap, detergents, milk, food, provided in accordance with established norms.

Other costs

To general production costs include:

1. On the improvement of technology and organization of the enterprise.
2. Maintenance of the production process.
3. Protection of the environment.
4. Fees and taxes, etc.

It should be noted that the composition of costs should be the same when accounting and planning. In industrial enterprises with a guild management structure, costs must be accounted for by shops.

Distribution of general production and general economic expenses

It is carried out according to the following scheme:

1. The object is selected.
2. The base is established - the indicator by which the distribution is carried out.
3. The coefficient (rate) is calculated.
4. Are allocated indirect costs for objects in accordance with the rate.

The base is determined by the enterprise independently. It should be fixed in the financial policy of the organization. The base of distribution, for example, can be the basic salary of workers in production. This indicator is useful to use in cases when the specific weight of s / n in the costs is quite large. As a distribution base, the sum of expenses for output can be. Costs are determined in proportion to the cost of the basic materials used in the manufacture, and the basic salary of employees.