1c pp order for production placement. The main scheme of work on production (SCP). Bookmark "Distribution of returnable waste"

Here is a complete, practical instruction for the production and sale finished products in 1C "Management manufacturing plant". We have created a holistic user drive so that in one instruction you can find answers to all questions related to production, cost and sales. If some question, in your opinion, is not disclosed or is not fully disclosed, please contact us, we will supplement the material with the necessary information.
Consider a real example of production based on the output of a manufacturing company. entrance doors. In our example, we will produce and sell the door "PVC entrance door (Alder) with a lock". The process consists of links: acceptance of the buyer's order, purchase necessary materials for production, directly production, sale, summarizing the transaction. Based on the business process chain, we sequentially draw up operation after operation. Go.

Implemented on: 1C Enterprise 8.3, configuration "Manufacturing Enterprise Management", ed. 1.3.

BUYER ORDER

The actual order of the buyer will be the starting point. Everything is simple here. Accepted, fixed in 1C with the "Buyer's Order" document, which is located in the menu:

Main menu - Documents - Sales management - Buyer's order

The nomenclature with the name of the finished product is driven into the buyer's order. In the same order, you can drive the usual resale goods. There are no assortment restrictions. After the buyer's order is approved (paid), you can create an order for production based on it. Here and further in the text, when we say what needs to be created on the basis, then you need to perform the action: right-click the bear on the base document, select "Create Based on" - "Some New Document".
By default, all items from the buyer's order will be added to the production order. Delete unnecessary ones, swipe this document"Production order".

PRODUCTION ORDER

If the buyer's order was the starting point of the whole process, then the production order is the start of production. The production order journal can be opened from the main menu:

Main Menu - Documents - Production Management - Production Order

In the manufacturing order, it is important to select the specification of the product to be manufactured based on the specification and fill in the Materials tab.

Let us dwell in more detail on what a specification is and why it is needed.
Product specification- this is a card of manufactured products with a list of materials and other consumables necessary for the production.

The specification belongs to a specific product. The function of the specification is to simplify, standardize the production of products and streamline the workflow. BOM maintenance is optional, but it is faster and easier to maintain production if the output is consistently made from the same materials.

After a production order has been created, you can begin to analyze the availability of all the necessary materials. Procurement is made as needed to replenish inventories. The easiest way to understand whether the production order is provided with everything necessary is to reserve everything that is available on current balances for the order, and purchase the rest.
Order availability analysis can be done directly from the order by clicking on the "Analysis" button

As can be seen from the analysis, required quantity there is only electricity. All other materials must be purchased, as they are not available on free balances. We make the purchase of the necessary materials.

Purchase of materials and raw materials
The actual purchase of materials is no different from ordinary commodity purchases. All incoming receipts of goods and materials are recorded in the journal of documents "Receipt of goods and services", which is located in:

Main menu - Documents - Procurement management - Receipt of goods and services

After purchasing the necessary materials, production can be launched directly.

PRODUCTION REPORT PER SHIFT

Production involves two things: the write-off of materials and the posting of products. This transformation of raw materials, materials, semi-finished products has its own characteristics in 1C. The first feature is that the write-off of materials and the posting of finished products is carried out in 1C UPP with two different documents. Production report - finished products arrive. Requirement-waybill - writes off materials, semi-finished products. The second feature is that the requirement-invoice is entered on the basis of the production report for the shift.
So, in order to capitalize the finished product, we create the document “Production report for the shift” on the basis of the production order.
Documents are stored in the magazine of the same name, which is available through the main menu:

Main menu - Documents - Production management - Production report per shift

We have several tabs in the “Shift Production Report” document. Briefly about each of them.
Products and services. On this tab, the products that are obtained as a result of the production process are entered. When creating a Production Report document, the products tab and the materials tab are filled in automatically from the production order. What is in the "Products and Services" tab is put into the warehouse as a product. For finished products, we recommend creating a separate product group.
Materials. This tab displays a list of written-off materials and other material costs. The entire cost of this tab is transferred by the program to the first tab "finished products".
Those. Operations. An optional tab. It is intended for writing off to the cost of additional costs that have appeared in the course of production. Also, with its help, it is possible to take into account and put on the cost price the piecework payment of workers involved in production. In order to take into account, for example, loading or welding work it is enough to add this operation with the tariff for work (hour, production of pieces) to the “Technological operations” tab and distribute it to employees.
Performers. This tab indicates the performers of the work specified in the technological operations. If you did not fill out the "Tech. Operations”, then the “Performers” tab does not need to be filled in.
Other costs. Designed to account for other costs, such as administrative, marketing, security, etc. These costs can also be allocated to finished products. If you have no additional costs in production, the tab will be empty.
A little about document settings.
There is a "Settings" button at the top of the document. The checkboxes on this tab help automate the process of cost allocation and transfer them from manual to automatic mode. If you check the box next to one of the lines, a new tab will appear in the document.

REQUIREMENT - INVOICE

It is in 1C "UPP" that the process of writing off balances and posting finished products is divided into two documents. The document responsible for the write-off of goods and materials is the document "Demand-waybill". The document is available in the menu:

Main Menu - Documents - Inventory Management - Invoice Requirement

In order for the cost of the materials to be written off to be correctly charged to the finished product and to fall on the production costs, it is necessary to create invoice requirements on the basis of the “Production Report for a Shift” document. It can be said that the issuance of the document "Demand-invoice" is the final document of registration of the business transaction "production".

VERIFICATION OF WRITE-OFF OF INVENTORIES, COSTS, COST ALLOCATION

Up to this point, we performed the registration of transactions in 1C, but so far we had no idea what actually happens with inventories of goods and materials, how they are written off, in what proportion the cost of goods and materials is transferred to finished products, how additional costs affect the cost of products. The time has come to deal with these issues. The reports will help us with this.
All of the following reports can be found in the menu:

Main menu - Operations - Reports - Report name

Report "Batch Statement"

With the help of this report, you can see a complete picture of the movement of the cost of goods and materials. How materials and other inventories are converted into finished products, how costs flow over.
As can be seen from the report, the value of the finished product credited is equal to the cost of writing off materials and electricity. So everything is correct. The only thing that needs to be taken into account when checking the cost is that it needs to be checked and viewed after the document “Cost calculation” has been completed. It is this document that is responsible for the "flows". The costing document is available in:

Main menu - Operations - Documents - Cost calculation

The cost calculation must be carried out on the last day of the month so that all documents are included in the calculation. The list of articles that are allocated to the cost price can be added and reduced at your discretion.
Cost Allocation Analysis Report
This report shows approximately the same as the report "Statement of consignments of goods in warehouses", only here a specific binding of materials to products is indicated. In the correct form, the sum of the column "Costs" should be equal to the sum of the column "Output". If equality is not observed, it means that a mistake has been made somewhere.

Report "Plan-fact analysis of the cost of production"
This report, in our opinion, is one of the most convenient for the analysis of production costs. The report structure implies itemized analytics. In our case, the report contains direct material costs and electricity costs. With this report, you can study what parts the cost of the goods consists of, what specific cost to what extent affects the final price of the finished product. Also, if you display an additional column "Price" in this report, then the cost of a unit of manufactured products at cost price is immediately visible in the report. This price can be taken to calculate the retail selling price or the break-even point of sales.

SALE

Actually, after we have produced the product, we can sell it to the buyer. On the basis of the buyer's order, we create the document "Sales of goods and services" and post it. If anyone has forgotten, let us remind you that the document "based on 2 is created by right-clicking the bear - create on the basis ... Item positions from the order will be automatically transferred to the sales document. All that remains is to click the OK button. The sales document log is available from the menu:

Main menu - Documents - Sales management - Sales of goods and services

After all this, you can sum up the financial results. In our case, we will sum up the financial results for one transaction.

FINANCIAL RESULTS

For analysis financial result activities, we will use the Gross Profit report. The report shows the profitability of business operations. Before displaying the results of the report, let's draw your attention to the complete subordination structure that we have obtained, from the buyer's order to the sale of products. This structure is correct from the point of view of the chain Order - Production - Implementation.
Once again, we will re-post the document “Cost calculation” so that the cost of production is written off for sale and only after that it will generate a profit report.
Gross profit report
It can be seen from the report that we worked in plus, both in resale positions and in positions own production.
Thus, we have succinctly decomposed into components the full cycle of production and sales in 1C SCP. Video material will soon be attached to the text article so that you can even better understand the nuances of the 1C SCP program.

An order for production is an order to a production unit for the manufacture of products, semi-finished products, the provision of services (internal or to a counterparty). To register an order for production, the document "Order for production" is used. The use of production orders is available in the configuration if the "Use production orders" flag is set in the accounting details settings.

The production order algorithm is designed to generate the following operations:

* planning the manufacture of finished products, semi-finished products, the provision of services and monitoring the implementation of plans;

* planning the needs for materials and semi-finished products required for the execution of an order for production;

* reservation of materials and semi-finished products in warehouses under the order for production;

* cost accounting and cost calculation in the context of production orders.

The execution of an order for production means that all products, semi-finished products have been produced, and the services specified in the order have been rendered.

Entering information in a production order

Production order is a document management accounting. Regardless, the organization is selected in the document. This is an organization for which it is planned to subsequently register the release of products, semi-finished products, services that are planned to be released under this order.

The department for which the order is created is specified from the list of enterprise departments. In this division, it is planned to release products for this order for production.

In the "Start" parameter, the expected start date of the order is selected - this is the date when the order will begin to be executed.

In the "Execution" parameter, the period of order fulfillment is determined - this is the date upon which all products, semi-finished products should be released, services specified in the order should be rendered. The due date is used in the planning subsystem when production orders are taken into account for planning tasks.

The "Start" and "Execution" parameters allow you to set the duration of the order execution. They are applied in the "Order Schedule" report.

If you want to build a chain of production orders, when one production order is a collateral for another production order, then in the "Main production order" parameter you need to specify the production order for the execution of which it is created. For example, an order for production is registered, in which finished products are specified, the list of which includes semi-finished products. A separate production order is also created for the production of semi-finished products. In orders for semi-finished products, the main order for production of a higher level is indicated. In this case, it is permissible to see the entire chain of orders in the document subordination structure. When filling out a single order for production on the basis of another, this parameter is entered automatically.

Entering data on products (services)

Information about products, semi-finished products, services that must be produced by order for production is entered on the "Products and Services" panel. Products and semi-finished products are reflected up to the specification. It is optionally possible to define a manufacturing specification.

It is believed that the release of products by order for production occurs on their own, i.e. for products that are planned to be manufactured by a third-party processor, a production order is not created.

For each record of a finished product (semi-finished product, service), you can assign the details of its manufacture.
The definition of manufacturing details is carried out in a separate window that appears when you click on the button
"Parameters". The list of details can be filled in according to the specification given for the product
(semi-finished product, service).

For manufactured products (semi-finished products), it is permissible to specify an order in the "Order" parameter - a buyer's order, an internal order, or a production order, under which the release will be performed. In this case, when posting the document, the item from the specified order will be placed in the manufacturing order being processed.

The bottom table "Products and Services" can be filled in automatically. There is a button for this
"Fill". Implemented such cases of automated input:

* Fill in by order of the buyer. The lower table will be entered according to the balances of the specified order of the buyer (unfulfilled part). If there were already entered rows in the tabular part, they will be deleted.

* Enter by order of the buyer. Similar to "Fill in according to the buyer's order", but without deleting already filled lines in the tabular section.

* Fill in by internal order. The lower table will be entered according to the balances of the internal order
(unfulfilled part). If there were already entered rows in the tabular part, they will be deleted.

* Contribute by internal order. Similar to "Fill by internal order", but without deleting already filled lines in the tabular section.

* Fill in according to the production order. Recording by production order is allowed when the configuration uses accounting for the requirements of production orders (in the settings of the accounting parameters, the checkbox "Keep a record of the requirements of production orders in materials and semi-finished products" is checked). In this case, the lower table "Products and Services" will be filled with the balance of the need for the specified production order (the item specified in the specified production order on the "Materials" panel with the reproduction type "Production"). If in a given production order on the "Materials" panel for own semi-finished products, different departments are specified, then before filling, a choice of department will be offered. If a private division is selected, selection by division will be applied at the time of population. If there were already entered lines in the lower table of the document, then when filling it out for a production order, they will be deleted.

* Submit by order for production. Similar to "Fill in by order for production", but without deleting already filled lines in the tabular section.

Entering production order requirements

On the "Materials" panel, a list of semi-finished products and materials required for the manufacture of semi-finished products, products, and services specified on the "Products and Services" panel is filled. This information is not required to be entered.

In order to keep records of the requirements of a production order in materials and semi-finished products, you need to enable this option in the accounting parameters settings - check the box "Keep a record of the requirements of production orders in materials and semi-finished products". If the accounting for the requirements of production orders is not enabled in the configuration and the "Materials" panel is entered, then this information will be considered as a reference and will not participate in the analysis of the satisfaction of the need for the order.

The bottom table on the "Materials" panel can be filled in automatically according to the product specifications specified on the "Products and Services" panel. To do this, click on the "Fill" button and specify the item
"Fill in specification". An assessment will be made of the need for semi-finished products and materials in accordance with the specifications for the manufacture of products, semi-finished products, services. In the lower table, semi-finished products and materials will be selected that will be found at the first level of processing of products (semi-finished products), services.

In the tabular part "Materials" the nomenclature, characteristic, quantity, unit of measure are selected.
It is permissible to determine the type of reproduction of the nomenclature:

* Production - for semi-finished products of own production;

* Processing - for semi-finished products produced by a third-party processor;

* Purchase - for own materials;

* Taken for processing - for materials accepted for processing (tolling raw materials).

Information about the type of reproduction is for reference only. Also, this information can be used when automatically entering the tabular part "Products and Services" of a production order entered on the basis of another production order. The columns "Product", "Product characteristics", "Specification" are used to link the need with manufactured products, semi-finished products, services specified on the panel
"Products and Services". For example, if the “Products and Services” panel contains many lines with different nomenclature or with a nomenclature that differs in characteristic and / or specification, then for each material or semi-finished product on the “Materials” panel it is permissible to determine for which product, characteristics, specifications he is a need.

For semi-finished products of own production, it is permissible to determine production unit, in which the semi-finished product will be released. Information about the issuing department is used in the mechanisms for automated entry of the tabular part "Products and Services" for a production order, and when filling out a single production order based on another production order.

Semi-finished products and materials for the execution of a production order can be reserved from the free balance in the warehouse or placed in an order to a supplier, an internal order, or another order for production.
To do this, in the "Materials" tabular section, the "Placement" parameter is used.

When conducting a document promptly, it is permissible to use an algorithm for automated reservation and placement. To do this, click on the "Fill and post" button in the document menu.
The form for setting up auto-reservation details will open. In the form, you should set the appropriate checkboxes "reservation" and / or "placement", indicate the method of auto-reservation for orders and click on the "Fill and post" button. At the same time, the values in the "Placement" column will be filled in automatically (if the "Clear placement before filling" flag is set in the auto-reservation details setting form, then the "Placement" parameter will be cleared in advance), the document will be posted. See below for a more detailed description of this algorithm.

Reservation of semi-finished products and materials for a production order, placing the requirements of a production order in an order to a supplier, an internal order, another production order can also be performed using other documents, for example, "Reservation of goods".

In some situations, it may be convenient to start entering the tabular parts of the document from the "Materials" tab.
If you enter the "Materials" tab using the selection by specification, then the lower table "Products and Services" will be entered automatically.

Description of the button "Fill and post"

When you click on the "Fill and post" button, the following actions occur:

2. According to the selected details, the column "Accommodation" is entered in the tabular section
"Materials". At the same time, the content of the "Order auto-reservation strategy" parameter is taken into account.

2.1.1. Specifies the list of storage locations available for backup: storage availability group

* If a storage availability group is set for the user in the default settings, the group from the default settings is applied

* If storage location availability group is not specified in user settings - reservation is performed in all warehouses

2.1.2. Determine the stock balances available for reservation. The calculation is based on the balances in the register "Goods in warehouses" minus

* already executed reserves (register "Goods in reserve in warehouses")

* balances intended for transfer according to the order scheme (register "Goods for transfer from storage places")

2.2.1. Determine the balances in orders to suppliers available for placement. The calculation is based on the balances in the register "Orders to suppliers", at the same time, the list of orders is limited following conditions:

* The storage location in the order is limited by the list of available storage locations, which are determined based on the information in clause 2.1.1

* The date of receipt in the order to the supplier must be less than or equal to the date of execution of the order for production. If the execution date is not entered, the document date is applied

* The organization in the supplier order must match the organization in the production order

Placements already completed in these orders to suppliers are excluded from the balance in the register "Orders to suppliers"

2.3. From the received free balances for reservation and placement, the amount of the item for which the placement in the document is reflected by hand is subtracted (the lines in which the placement is indicated are taken into account).

2.4. In the lines of the document for which the placement is empty, the column is entered
"Accommodation". If needed, one line can be split into many lines with different placement values. The number of items that could not be placed is highlighted in a separate line with an empty placement value.

Consider the circuit custom production on a specific example.

OOO "Diana" carries out production activities, collecting production costs in the context of customer orders. Estimation of the cost of inventories is carried out at the average cost. The output of products is reflected at planned prices without using account 40. When distributing costs, general business expenses are included in the cost of finished products. To account for costs in software "1C: Managing a manufacturing enterprise", the organization uses the "Batch accounting" mode.

On January 1, 2013, Diana LLC received an order from the buyer E. I. Zamyatin for the supply of “Product 1” in the amount of 1 pc. at a price of 10,000 rubles. (VAT=18% on top).

On 01/02/2013, an order for the supply of "Product 2" in the amount of 1 pc was received from the buyer LLC "When the sleeping one wakes up". at a price of 20,000 rubles. (VAT=18% on top).

For the manufacture of products in accordance with the standards, it is required:

On January 2, 2013, the following materials were received from the supplier OOO Brave New World to the materials warehouse:

On January 2, 2013, the materials required by the standards were written off for the production of semi-finished products in shop 1.
01/08/2013 Zamyatin E.I. and When the Sleeper Wakes up LLC, the ordered products were shipped.
On January 16, 2013, the supplier CJSC A Clockwork Orange issued an invoice for the rent of the shop premises in the amount of 5,500 rubles.
On January 31, 2013, a team of workers received a salary of 7,500 rubles:
- 1 500 rub. for the release of semi-finished product 1 (for finished products 1);
- 2 500 rub. for the release of semi-finished product 1 and semi-finished product 2 (for finished products 2);
- 1 750 rub. for the release of finished products 1;
- 1 750 rub. for the release of finished products 2.

The costs of depreciation of machine tools in the amount of 2,200 rubles were also collected. The salary of the administration in the amount of 5,500 rubles was accrued.

Let's consider how the collection of costs for the production of products for a specific order is reflected, as well as the release of products and the distribution of costs by the document "Cost calculation".

Entering normative data in specifications

Since for the production of products the norms for the consumption of raw materials are known, on the basis of which the write-off will be made, it is required to enter this information into the system. Standards are entered in the "Nomenclature Specifications" reference book. The convenience of using specifications lies in the fact that with the help of specifications it is possible to automatically fill out documents for writing off material costs and distributing materials for manufactured products, which significantly speeds up the user's work and avoids a number of errors.

It is more convenient to enter specifications through the item card, for which the standards for writing off raw materials are set. In our case, specifications must be entered for two types of products and two types of semi-finished products.

In the nomenclature card on the "Additional" tab, in the "Type of reproduction" field, you must specify the "Production" option. When this option is selected, the "Specifications" tab becomes visible in the item card, the user has the opportunity to enter specifications.

On the Specifications tab, click the Add button to add a new specification:

In the specification window that opens, specify:

Name: for the convenience of the user, the name may indicate the distinctive features of the specification. For example, if 2 write-off options are used for the production of an item: one using “Material 1”, and the second using “Material 2”, then the user can indicate “Product 1 (material 1)” in the name of the specification. In our case, the name of the specification will match the name of the nomenclature.
Quantity: indicate the quantity of output, for which output standards are set (if the standard is set for 2.16 pieces of output, enter 2.16 in the "Quantity" field).

On the “Initial components” tab, a list of materials used with indicators of standard write-off is indicated:

nomenclature;
number.

To automatically fill in the "Cost item" field in the tabular section of the "Requirement-invoice" document in the specification card, you must fill in the "Cost item" field.

The rest of the indicators on the "Initial components" tab are not mandatory: they are required to automate the "Production planning" block.

After filling in the "Initial components" tab, go to the "Additional" tab and be sure to set the "Approved" status. It is not necessary to correct the approval date (by default, the program sets this date equal to the current one), it does not affect the reflection of operations:

It is obligatory for the specification to be put into effect by setting the flag in the "Active specification" field.

If it is necessary for the specification to be automatically inserted into the tabular section of the “Production report for a shift” document during the release of products, you should select the main specification, which the program itself will “pull” into the release documents. To do this, click the "Set" button in the specification header to set the date from which this specification will be considered the main one for the selected item:

Specifications can be entered using the "Specification Designer" processing, which allows you to analyze overall structure material costs for the production of products:

In the "Specification Builder", the amount of materials per semi-finished product output, in our case, is reflected per unit of semi-finished product produced: note that the production of "Product 1" requires 1.16 kg of semi-finished product 1, and the amount of materials for the production of semi-finished product is reflected in per 1 kg. The quantity of a semi-finished product, which is reflected in the standard for writing off materials, depends on the quantity indicated in the specification card.

Entering data on customer orders

The buyer's order is reflected using a document with the same name. The header of the document indicates the counterparty and the contract according to which the shipment will be made. In the tabular part of the document on the "Goods" tab, the ordered products are listed, indicating the quantity, price and VAT rate:

Information about all received and outstanding orders is reflected in the report "Analysis of customer orders":

Placement of customer orders in production orders

To keep track of the collection and distribution of costs in the context of sales orders, the buyer's order must be linked to a production order. In this case, the production order will act as an additional analytics for cost collection, production output and will allow you to analyze the cost of manufactured products in the context of production orders.

The entry of the document "Order for production" can be done automatically on the basis of the document "Order of the buyer" or manually (but using the button "Fill in/Fill in according to the order of the buyer" above the tabular part of the document):

On the "Products" tab in the document, the products that must be released according to the buyer's order are listed.

The "Materials" tab is also filled in automatically by clicking the "Fill" - "Fill according to specification" button. This tab reflects the list of materials and semi-finished products required for the production of products.

note that the program does not perform automatic complete explosion of the product, but lists the required semi-finished products (if any).

Based on the created production orders, you can generate a report that reflects information about the list of products that need to be produced for specific orders:

Note! For output 1, we created an order for production No. 1, for output 2 - an order for production No. 2.

When filling in the details "Launch" and "Execution" in the documents "Order for production", the report "Statement of orders for production" allows you to group information with the output of the planned date for the start of production and the date of execution:

For the production of semi-finished products required for the production of products, it is also necessary to create the “Order for production” documents.

Let's create orders for the production of semi-finished products. The heading of the document indicates the main order for production (an order for the production of a finished product). The tabular part of the "Products and Services" tab is filled in automatically by clicking the "Fill" - "Fill in according to the production order" button. The window for selecting a production order opens. When you select an order, the program automatically analyzes the tabular section "Materials" of the selected main order and selects those nomenclature items that have the "Production" reproduction type set. This list of items is transferred to the "Products and Services" tabular section of the new order.

After filling in the first tab, you need to fill in the "Materials" tab. By the button "Fill" - "Fill according to specification". The amount of materials required for the production of semi-finished product 1, indicated on the "Products and Services" tab, is automatically calculated.

In a similar way, the document "Order for production" of semi-finished products used for the production of products is created:

note that filling in the tabular part for a production order is possible only if the flag in the field "Keep record of the needs of production orders in materials and semi-finished products" is set in the "Settings of accounting parameters":

The "Materials" tab is filled with the list of required materials automatically by clicking the "Fill" button. This lists the materials required for the production of semi-finished products.

Receipt of inventories

The receipt of materials is reflected in the document "Receipt of goods and services" with the type of operation "purchase, commission". Since in our example the receipt is carried out without reference to a specific document “Order to the supplier” and “Order to the buyer”, then the fields “Order to the supplier”, “Order” in the tabular part of the document and the field “Order to the supplier” in the document header are left blank:

Collection of material costs for production

To write off materials, the document "Requirement-invoice" is used.

It is possible to automatically fill in the tabular part of the document with a list of materials specified in the specification. For this, the "Selection" button is intended above the tabular part of the document on the "Materials" tab:

In the processing form that opens, in the "Selection" field, the "By specification" option is set. In the list of specifications, the required one is selected and double-clicking on the selected specification fills in the tabular part of the document.

note that in the selection form, you can set a flag in the "Request quantity" field, then when you select the specification for which the tabular part of the document is filled, the program will issue an automatic request to indicate the quantity of the output product for which materials must be written off. Otherwise, the user will have to recalculate the quantity manually and indicate the required quantity in the tabular part of the document.

When filling out the document "Demand-invoice", the user must specify the warehouse, division of managerial and regulated accounting in the header of the document. All fields of the tabular section (except for the fields "Analytics" and "Orders") are automatically filled in with information from the specification card:

The collection of costs must be carried out in the context of production orders, therefore, in the tabular part of the document, it is necessary to indicate the order for the cost of which the materials are written off. Since the production of semi-finished products is carried out according to orders created for each semi-finished product, in the tabular section in the "Order / Costs" field, you need to select an order for the production of a specific semi-finished product.

In the "Analytics" field, the item group is indicated. Nomenclature group - an analytical section for accounts 20, 23, 28, 29, 90. In the context of nomenclature groups, costs are collected, output is reflected, sales proceeds are collected and the cost of production is determined.

Let's divide the production of semi-finished products and finished products into two nomenclature groups - "Semi-finished products" and "Finished products".

For the production of “Product 1” and “Product 2”, semi-finished product 1 is required. For each product and semi-finished product in our example, a separate production order is created, therefore, when writing off materials, it is necessary to link the write-off to a specific order. When automatically selecting the nomenclature in the document “Requirement-invoice”, the program does not add new lines to the tabular part, but summarizes the quantity in the existing ones, if the same material is used for several specifications, therefore, for the convenience of filling, we will create our own document for each semi-finished product produced. Invoice requirement.

For the release of product 1, the release of semi-finished product 1 is required. Let's create the document "Requirement-invoice" for the write-off of materials according to the specification created for semi-finished product 1. As an analytics, we will indicate order No. 3 - the order for the production of semi-finished product 1:

Production output 2 requires the production of semi-finished products 1 and 2. Let's create separate document"Requirement-invoice" for the write-off of materials according to the needs specified in the specifications created for semi-finished product 1 and semi-finished product 2. As a cost analytic, we indicate order No. 4 - an order for the production of semi-finished product 1 and semi-finished product 2:

note that in the results of posting the “Request-Invoice” document, we will not see which order the materials were written off for:

Which reports can be used to view information on write-offs in the context of production orders? For the analysis of cost collection, two standard reports are intended (in fact, there are more reports with which you can analyze, but we will consider the most commonly used ones): “Production Cost Statement” (accounts 20, 23, 29) and costs ”(sch. 25, 26, 44).

Let's add the "Order" indicator to the report settings. Regardless of the fact that this indicator is not reflected in the balance sheet, we can always see in the statement whether there was a link to a specific order.

This report reflects information not only on material write-offs, but also on the collection of intangible costs (wages, depreciation, services, etc.).

In our case, materials are written off for production on 01/02/2013, however, for the convenience of the user (as enterprises often do), materials can be written off at the end of the month (for example, on the last day of the month). The date of write-off of materials does not affect the formation of the posting for the release of products (the release may be reflected earlier). The cost of written-off materials will be distributed at the end of the month by the document "Cost calculation", which will take into account all documents entered during the month, regardless of whether the issue is reflected before the write-off or not.

Reflection of the release of finished products and semi-finished products

To reflect the production output, the document "Report of production for a shift" is used. To specify an order for production, according to which production is produced, it is required to configure the document. The "Settings" button opens the document settings window, in which you need to set the "Use orders" flag, which will allow you to specify production orders in the tabular section. We will also set the flag "Use materials" and "Automatically distribute materials" to automatically distribute materials for the production of products according to the selected specifications in the context of production orders:

The heading of the document indicates the warehouse where the products are manufactured and the department that produced these products. In the tabular section on the "Products and Services" tab, a list of released semi-finished products is listed, the output volume and output analytics are reflected.

What analytics is important to indicate in the “Production report for a shift”?

nomenclature group;
production order;
specification.

note that in the section "Orders" in the tabular part of the document there are 3 columns:

Expenses.
Release.
Reserve/Accommodation.

The "Costs" field is used to indicate the order for which the production output is analyzed (the report "Product output (estimation)"). Also, for this requisite, the cost of production is calculated. And the costs must be collected accordingly. The field "Cost" is required to be filled in when producing semi-finished products, so that when calculating the cost price, the cost of semi-finished products is calculated in the context of production orders

The "Issue" field is used to indicate the order for which the analysis of the execution of the production order is carried out (report "Statement of production orders"). The "Release" field is filled in at the moment when a finished product or semi-finished product is released for a specific order (in this case, the system will understand that the production order is closed)

The "Reserve/Placement" field is used to indicate the order under which this issue is reserved.

note to fill in the "Orders" section when producing semi-finished products in our example. Semi-finished product 1 in the amount of 1.16 was produced under the order for production No. 3. Under the order for production No. 4, semi-finished product 1 and semi-finished product 2 were produced in the amount of 3.4 and 1 pc. respectively.

The "Materials" tab is filled with a list of materials that were required for the production of products. Filling can be done automatically using the "Fill" button or manually. Fill in the tabular part “according to the specification” (Fill in / Fill in according to the specification). Since the “Automatically distribute materials” flag is set in the document settings, when posting the document, the program will distribute the written-off materials (listed on the “Materials” tab) to the semi-finished products released in this document. The distribution will be carried out in accordance with the norms laid down in the specifications of the manufactured products (semi-finished products).

To analyze the output of semi-finished products, we will use the reports “Product output (cost estimate)” and “Production costs”, detailing them to production orders.

The report "Product output (valuation)" within a month reflects a list of products released at planned prices. If the prices are not set by the document "Setting the prices of the item", then the output of products (including the generated postings Dt 21 Kt 20) are reflected at zero cost (as happened in our example with semi-finished products).

At the end of the month, when calculating the cost price, the output at planned prices will be adjusted to the actual indicators and the report will reflect the actual cost of the output, taking into account all costs.

With the help of the report “Production Costs”, you can analyze the cost of manufactured products (semi-finished products) in terms of cost items (tangible and intangible), as well as in terms of materials used to manufacture products. The cost indicators in the report are formed when calculating the cost. Quantitative indicators can be generated both when calculating the cost price, and during the month, if the user enters distribution documents: "Allocation of materials for release", "Distribution of other costs", "Production report for shift" (when distributing materials in the release document).

In our example, materials are distributed to the production of semi-finished products when posting the document “Production report for a shift”. Therefore, we can see quantitative indicators in the report before posting the document "Calculation of the cost of production".

On 01/05/2013, both semi-finished products were produced in shop 1 and written off together with the required materials for the production of finished products in shop 2.

When writing off semi-finished products and materials for the production of finished products, we will use the "Selection" - "According to specification" button. Please note that item accounting accounts are set automatically (if there is a completed information register "Item accounting accounts"), and the field "Analytics" (Item group) and "Warehouse" must be filled in manually. Since the semi-finished products were released to the warehouse of finished products, and the materials are stored in the warehouse of materials, when filling out the “Requirement-invoice” document, we will not indicate the warehouse in the document header, but fill in the “Warehouse” field in the tabular section.

note that now the write-off of materials and semi-finished products is carried out according to the product group "Finished products".

We also link the write-off to a specific production order:

For the production of product 1 according to the order for production No. 1, we write off the amount of materials specified in the order itself:

For the production of product 2 by order for production No. 2, we write off the amount of materials specified in the order for production No. 2:

01/07/2013 finished goods were released to the warehouse of finished products.

Reflect the output of products1 and products2. To do this, we will create a document “Production report for a shift”.

When reflecting the output in the document “Production report for a shift”, similarly to the previously considered example with the release of a semi-finished product, the tabs “Products and Services” and “Materials” are filled in.

On the “Products and Services” tab in the “Orders” section, the fields “Cost” and “Output” must be filled in, which indicate the order for the production of finished products. The "Reserve/Placement" field can also be filled in: in this field we indicate the buyer's order for which the products are produced. When filling in this field, shipment of goods is possible only for this order (the mechanism for reserving goods is launched).

After posting the document, the report “Product output (cost estimate)” will reflect the number of products released in the context of production orders:

Reflection of the sale of products under the order of the buyer

Shipment of finished products is reflected using the document "Sales of goods and services". The header of the document must indicate the buyer's order, on the basis of which the production order was created and the collection of costs and output was reflected. The tabular part of the document is filled in automatically by the command "Fill in/Fill out by order of the buyer (invoice)". At the same time, the tabular part of the document lists all the products specified in the "Buyer's Order" document. When the tabular part of the document is automatically filled in, the "Buyer's order" field is also automatically filled in with the order from the document header. Please note that if a reservation of finished products was made during the release of products, then the write-off method in the sales document must be set to “From the reserve” (not “From the warehouse”):

Production Cost Collection: Third Party Services, Payroll

On January 15, 2013, the supplier of JSC Fahrenheit 451 issued an invoice for electricity services rendered in the amount of 1,000 rubles.

On January 16, 2013, the supplier CJSC A Clockwork Orange issued an invoice for the rent of the shop premises in the amount of 5,500 rubles. and for renting an office in the amount of 3,000 rubles.

Incoming services are reflected using the document "Receipt of goods and services" on the "Services" tab. Since both workshops were involved in the production of products, and the cost of electricity was received as a total amount, we will attribute the amount of costs to Workshop 1, and when calculating the cost price, we will distribute this amount between both production workshops. We will do the same with renting a workshop: we will collect the costs for account 25 at Workshop 1 and distribute them between both production workshops in the calculation of the cost according to the base specified in the accounting policy of the organization. We will attribute the cost of renting an office to account 26.

In the receipt documents, we do not reflect the binding to a specific buyer's order, since the costs of electricity and rent must be distributed between all orders.

Add a picture with electricity services. Add a line with office rental costs to the current picture.

On January 31, 2013, a team of workers received a salary of 7,500 rubles:

1 500 rub. for the production of semi-finished product 1 (for finished products 1 by order for production No. 3).
2 500 rub. for the production of semi-finished product 1 and semi-finished product 2 (for finished product 2 by order for production No. 4).
1 750 rub. for the release of finished products 1 (by order for production No. 1).
1 750 rub. for the release of finished products 2 (by order for production No. 2).

Payroll is reflected using the document "Reflection of wages in regulated accounting". Since the payroll in our case is carried out for the execution of a specific production order, when registering this operation, it is necessary to indicate the production order. The document “Reflection of wages in regulated accounting” does not contain the “Order” field in the tabular part, therefore, we will use the “Other expenses” document to calculate wages. For payroll, the document “Piecework order for work performed” is also used. It is more correct to use this document, but for an example we will use the document "Other costs":

Also in January, the costs of depreciation of machine tools in the amount of 2,200 rubles were collected. and the salary of the administration in the amount of 5,500 rubles was accrued.

Depreciation is reflected in the document "Depreciation of fixed assets". Depreciation will be charged on account 25 in the ratio 50/50 for Workshop 1 and Workshop 2. We will attribute the costs of paying salaries to administration employees to account 26.

When analyzing both reports, it can be seen that the collection of costs on account 20 is carried out in the context of production orders and item groups.

The collection of costs on accounts 25 and 26 is carried out in our example for an empty order and an empty item group, as a result of which, when calculating the cost, the distribution of costs will be made to all item groups (provided that the user does not limit the list of item groups on his own in the "Distribution Methods" register cost items of the organization"), for all manufactured products and semi-finished products. If necessary, at the time of collecting costs on accounts 25 and 26, the user has the opportunity to indicate that a particular cost is the cost of a specific item group and / or a specific order.

Calculation of the cost of production for production orders

According to the accounting policy of the organization, the costs collected on accounts 25 and 26 are distributed to finished products and semi-finished products in proportion to the wages accrued to production workers. Material costs are distributed according to specifications. The wages of production workers are distributed in proportion to the volume of output. The distribution methods must be configured using the information register “Methods of distribution of organization cost items”:

When "Calculating the cost" all costs collected on accounts 20, 25 and 26 are distributed to the cost of manufactured products and semi-finished products.

At the same time, the costs collected on account 20 in the context of item groups and orders are distributed to the production of products within the same item groups and orders. To confirm, let's compare what costs were collected on specific orders in the "Production Cost Statement" before the cost calculation, and how they were allocated to the output in the "Costs per Output" report. The figure below shows that before the calculation of the cost price for the order for production No. 1, the costs of wages in the amount of 1,750 rubles. and material costs in the amount of 8.42 kg (total figures have changed as a result of the fact that the cost of semi-finished products written off for the production of finished products has been adjusted to the fact). After calculating the cost, these costs were distributed to the production of products within the same order.

When analyzing the reports “Statement of costs” and “Costs for release”, it can be seen that the entire amount of costs collected on accounts 25 and 26 in the context of cost items was distributed to all item groups and orders:

As a result of collecting production costs and reflecting the output of semi-finished and finished products in the context of production orders, when distributing costs, the user receives the exact cost of each output inside the production order, which allows you to analyze the proceeds from the sale of products for each customer and each customer order:

Let's pay attention to the following point: all the collected costs for the production order No. 3 were distributed to semi-finished product 1, which was completely written off to product 1. It turns out that in the statement of production costs, the value of all costs (material and

An order for production (for the production of semi-finished products) can be issued on the basis of an order for production (for the production of products). Then the field "Main order for production" will be filled.

Nomenclature - required products (semi-finished products).
Specification - according to which it is required to release products (semi-finished products).

The "Materials" tab must be filled in. It needs to indicate:

Placement - warehouse where to reserve materials.
Specification - indicated if the column "Type of reproduction" indicates Production.
Division - must match the division indicated in the header.
Products.

Document Requirement Invoice

Warehouse
Subdivision

Cost item – Unless otherwise noted, this is “material cost”. This is an analytical attribute for the subsystem for calculating the cost price (BU).
Nature of Costs - Unless otherwise noted, these are "Production Costs". This is an analytical attribute for the costing subsystem (PC).
Analytics - nomenclature group products for which materials are written off. This is an analytical attribute for the costing subsystem.

If invoice requirements have already been issued for the production order, then you can fill in the list of materials for the balances of the production order using .

If the materials for the production order are partially written off by the invoice requirement, then the item group (Analytics column) is specified manually.

Warehouse processing may also be useful.

Document Production report per shift

entered on the basis of the Order for production.

In the header of the document, you must specify:

Warehouse
Subdivision
Department of the organization (corresponding to the Department field)

On the "Products and Services" tab, you must specify:

Products / service - manufactured products (semi-finished product).
Nomenclature group(NG) - indicate the product group for which the release of this product is recorded. It is under this NG that the costs should be written off.

On the "Materials" tab, you need to specify:

Material - written off for production.
Specification - according to which the production of this product is carried out.

On the tab "Distribution of materials" you need to specify:

Material - indicates the material that is written off for the production of products.
Products - products (semi-finished product), for which the material is written off. This is an analytical attribute for the production subsystem.
Nomenclature group(NG) - indicate the nomenclature group of products for which materials (and other costs) are written off. This is an analytical attribute for the costing subsystem.
Specification - according to which the production of this product is carried out.

Fields highlighted in yellow are areas that require special attention.

For automatic filling in the document of nomenclature groups (on the tabs "Products and Services" and "Materials Distribution"), a handler for filling in tabular parts (OTCH) "* Fill in the nomenclature group" is written.

Notes:

The calculation of the cost of production (semi-finished products) is performed in the context of item groups, and not a specific item.

Therefore, if the nomenclature group includes several items of products, their cost will be the same.

In this case, of course, the write-off of materials will be carried out as filled in the documents, in accordance with the specifications.

The specification is reference Information, which is used for the initial filling of documents. In the future, the content of the documents and the results of their implementation is not affected.

Validation of entered data

Two reports can be used to check the analytics of entered documents:

Cost Distribution Analysis Report: Production Management interface, menu Costs -> Cost Distribution Analysis.
Distribution Analysis Report production costs»: Interface Production management, menu Costs -> Analysis of the distribution of production costs.

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