1s upp order for production placement. The basic scheme of work on production (SCP). Returnable Waste Distribution Tab

Here is a complete, practical instruction for the production and sale of finished products in 1C "Manufacturing Enterprise Management". We have created a holistic user drive so that in one instruction you can find answers to all questions related to production, cost price and sales. If any question, in your opinion, is not disclosed or is not fully disclosed, please unsubscribe to us, we will add the necessary information to the material.
Let's consider a real example of production based on the output of an entrance door company. In our example, we will produce and sell a door "PVC entrance door (Alder) with a lock". The process consists of links: accepting a buyer's order, purchasing the necessary materials for production, directly producing, selling, summing up the transaction. Based on the chain of the business process, we sequentially draw up operation by operation. Go.

Implemented on: 1C Enterprise 8.3, Configuration "Manufacturing Enterprise Management", rev. 1.3.

BUYER ORDER

The buyer's order itself will be the starting point. Everything is simple here. Accepted, recorded in 1C with the document "Buyer's order", which is in the menu:

Main Menu - Documents - Sales Management - Buyer Order

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

PRODUCTION ORDER

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

Main menu - Documents - Production management - Production order


In the production order, it is important to select the BOM of the manufactured item based on the BOM and fill in the Materials tab.


Let's take a closer look at what a specification is and why it is needed.
Product specification Is a card of manufactured products with a list of materials and other consumables required for the production.


The specification belongs to specific products. The function of the specification is to simplify, standardize the production of products and streamline the workflow. Maintaining the specification is optional, but it is faster and easier to carry out production if the manufactured products constantly consist of the same materials.


After the production order has been created, you can proceed to the analysis of the availability of all the necessary materials. If it is necessary to replenish material stocks, purchases are made. The easiest way to understand whether the production order is provided with everything necessary is to reserve for the order everything that is available on the current balance, and buy the rest.
Analysis of order security can be done directly from the order by clicking on the "Analysis" button


As can be seen from the analysis, only electricity is available in the required amount. All other materials need to be purchased, since they are not on free stock. We make the purchase of the necessary materials.


Purchase of materials and raw materials
The actual purchase of materials is no different from the usual purchase of goods. All incoming receipts of goods and materials are registered 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, the production of products can be started directly.

SHIFT PRODUCTION REPORT

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

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


In the document "Production report for a shift" we have several tabs. Briefly about each of them.
Products and services. On this tab, you enter the products that came out as a result of the production process. When you create a "Production report" document, the products tab and the materials tab are filled in automatically from the manufacturing order. Anything that falls into the "Products and Services" tab is included in the warehouse as a product. For finished products, we recommend creating a separate item 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. Optional tab. Designed to write off additional costs incurred in the course of production to the cost price. Also, with its help, you can take into account and put on the cost price piecework payment of workers involved in production. In order to take into account, for example, loading or welding works, it is enough to add this operation with the rate for work (hour, production of pieces) to the "Technological operations" tab and distribute it to employees.
Performers. On this tab, the performers of the work indicated in the technological operations are indicated. If you did not fill out the tab “Tech. Operations ", then you do not need to fill in the" Performers "tab.
Other costs. Designed to account for other costs, such as administrative, sales, security, etc. These costs can also be allocated to finished goods. If you have no additional costs on production, the tab will be blank.
A little about document settings.
In the header of the document there is a button "Settings". Checkboxes on this tab help automate the cost allocation process and switch them from manual to automatic. If you have checked the box next to one of the lines, a new tab will appear in the document.

REQUIREMENT-OVERVIEW

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

Main menu - Documents - Inventory management - Request-invoice


In order for the cost of the materials to be written off correctly to be written off to the finished product and to be borne by the production costs, it is necessary to create invoices based on the document "Production report for a shift". We can say that the extract of the document "Requirement-invoice" is the finalizing document of the business transaction "production".

CHECKING OF WRITING OUT OF INVENTORIES, COST, DISTRIBUTION OF COSTS

Until that moment, we were registering operations in 1C, but so far we had no idea what actually happens to inventories, how they are written off, in what proportion the cost of inventories is transferred to finished products, how additional costs affect the cost of products. The time has come to deal with these issues. Reports will help us in this.
All reports below can be found in the menu:

Main Menu - Operations - Reports - Report Title

Report "Statement of lots"


With the help of this report, you can see a complete picture of the movement of goods and materials value. How materials and other stocks are transformed into finished goods, how is the "overflow" of costs.
As can be seen from the report, the cost of capitalized finished goods is equal to the cost of writing off materials and electricity. Then 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 "Calculation of the cost" is posted. It is this document that is responsible for the "overflows". The document cost calculation is available in:

Main Menu - Operations - Documents - Costing

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 "List of consignments of goods in warehouses", only here a specific linking of materials to products is indicated. Correctly, the sum of the "Costs" column should equal the sum of the "Output" column. If the equality is not observed, then a mistake has been made somewhere.



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


SALE

Actually, after we have produced the product, we can sell it to the buyer. Based on the buyer's order, we create a document "Sale of goods and services" and post it. If someone has forgotten, recall that the document "on the basis of2 is created by right-clicking the bear - create on the basis of ... The sales document will be automatically transferred from the order to the item items. All you have to do is click OK. The sales documents are available from the menu:

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

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

FINANCIAL RESULTS

To analyze the financial performance, we will use the "Gross Profit" report. The report shows the profitability of business transactions. Before displaying the results of the report, let us turn your attention to the complete structure of subordination that we got, from the order of the buyer to the sale of products. This structure is correct from the point of view of the chain Order - Production - Implementation.
Let's re-post the document “Calculation of the cost price” so that the cost price of the product 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 a plus, both in resale positions and in positions of our own production.
Thus, we compressedly decomposed the full cycle of production and sales in 1C UPP into its components. A video material will soon be attached to the text article so that you can even better understand the nuances of the 1C UPP program.



A production order 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 a production order, use the Production Order document. The use of production orders is available in the configuration if the "Use production orders" checkbox is selected 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, provision of services and monitoring the implementation of plans;

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

* 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 a production order means that all products, semi-finished products have been produced, and the services specified in the order have been rendered.

Entering Information into a Manufacturing Order

The production order is a management accounting document. Despite this, the organization is selected in the document. This is the 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 production order.

In the "Launch" parameter, the expected order launch date is selected - this is the date when the order will begin to be executed.

In the "Execution" parameter, the period of order execution is determined - this is the date at which all products, semi-finished products, and services specified in the order should be produced. The lead date is used in the planning engine when production orders are posted for planning tasks.

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

If you need to build a chain of production orders, when one production order is 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, a production order 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, you specify the main order for the production of a higher level. In this case, it is permissible to see the entire chain of orders in the structure of subordination of documents. When filling out a single production order on the basis of another, this parameter is entered automatically.

Entering data about products (services)

Information about products, semi-finished products, services that must be released on a production order is entered on the "Products and Services" panel. Products and semi-finished products are reflected with accuracy to the characteristics. It is auxiliary to define a manufacturing specification.

It is believed that the release of products by order for production takes place on its 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 the finished product (semi-finished product, service), you can assign the details of its production.
The definition of manufacturing details is made in a separate window that appears when you click on the button
"Parameters". The list of requisites can be filled in according to the specifications specified for the product
(semi-finished product, service).

For manufactured products (semi-finished products), it is permissible to define an order in the "Order" parameter - a buyer's order, an internal order, or a production order for which the release will be carried out. In this case, when the document is posted, the item will be placed from the specified order in the issued production order.

It is permissible to fill in the lower table "Products and services" with an automatic machine. The button is assigned for this.
"Fill in". The following cases of automated input have been implemented:

* Fill in as ordered by the buyer. The lower table will be entered according to the remains of the specified buyer's order (unfulfilled part). If there have already been entered lines in the tabular section, they will be deleted.

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

* Fill in by internal order. The lower table will be entered according to the balance of the internal order
(unfulfilled part). If there have already been entered lines in the tabular section, they will be deleted.

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

* Fill in according to the production order. Recording according to a production order is permissible when the configuration applies the accounting for the needs of production orders (in the settings of accounting parameters, the checkbox "Keep records of the needs of production orders in materials and semi-finished products" is selected). In this case, the lower table "Products and services" will be filled in with the remains 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 order for production on the "Materials" panel for own semi-finished products, different departments are specified, then a choice of department will be offered before filling. If a private division is selected, then division by division will be applied during filling. If there have already been entered lines in the lower table of the document, then they will be deleted when filling it out according to the production order.

* Submit by order for production. Similar to "Fill by production order", 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 the provision of services specified in the "Products and Services" panel is filled in. This information is optional.

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

It is permissible to fill in the lower table on the "Materials" panel with an automatic machine according to the data of the product specifications specified in the "Products and Services" panel. To do this, click on the "Fill" button and specify the item
"Fill in according to specification". An assessment of the need for semi-finished products and materials will be carried out in accordance with the specifications for the manufacture of products, semi-finished products, services. The lower table will select semi-finished products and materials that will be found at the first level of redistribution of products (semi-finished products) and services.

In the tabular section "Materials" you select the nomenclature, characteristic, quantity, unit of measurement.
It is permissible to determine the type of reproduction of the nomenclature:

* Production - for semi-finished products of our 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 (raw materials supplied by the customer).

Information about the type of reproduction is for reference only. Also, this information can be used for the automated entry of the tabular section "Products and Services" of a production order entered on the basis of another production order. Columns "Products", "Product characteristics", "Specification" are used to link the need with the 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 characteristics and / or specification, then for each material or semi-finished product on the Materials panel it is permissible to determine for which products, characteristics, specifications he is a need.

For semi-finished products of our own production, it is permissible to determine the production unit in which the semi-finished product will be produced. Information about the manufacturing unit is used in the mechanisms of automated input of the “Products and Services” tabular section 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 production order.
For this, in the tabular section "Materials", the "Placement" parameter is used.

When the document is posted quickly, it is permissible to use the algorithm of automated reservation and placement. To do this, you need to click on the "Fill in and post" button in the document menu.
A form for setting up autoreservation details will open. In the form, select the appropriate checkboxes "reservation" and / or "placement", indicate the method of auto-reservation for orders and click on the "Fill in and post" button. At the same time, the values \u200b\u200bin the "Placement" column will be filled in automatically (if the "Clear placement before filling" checkbox is set in the form for setting up autoreservation details, the "Placement" parameter will be cleared in advance), the document will be posted. For a detailed description of this algorithm, see below.

Reservation of semi-finished products and materials for a production order, placement of production order requirements 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 can be convenient to start entering the tabular sections of the document from the "Materials" tab.
If you enter the "Materials" tab using the selection according to specification, then the lower table "Products and services" will be entered automatically.

Description of the button "Fill and submit"

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

2. According to the selected details, the column "Placement" is entered in the tabular section
"Materials". At the same time, the content of the "Strategy for auto-reservation by orders" parameter is taken into account.

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

* If a group of storage locations availability is specified for the user in the default settings - the group from the default settings

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

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

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

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

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

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

* 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 due date is not entered, the document date applies.

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

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

2.3. From the received free balances for reservation and placement, the number of items for which the placement in the document is reflected by hand is deducted (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 item quantity that could not be placed is highlighted on a separate line with an empty placement value.

Let's consider the scheme of custom-made production using a specific example.

LLC "Diana" carries out production activities, collecting production costs in the context of customer orders. Inventories are valued at an average cost. Production output is reflected at planned prices without using account 40. When allocating costs, general business expenses are included in the cost of finished goods. To account for costs in PP "1C: Manufacturing Enterprise Management", the organization uses the "Lot Accounting" mode.

01.01.2013 Diana LLC from the buyer EI Zamyatin received an order for the supply of "Product 1" in the amount of 1 piece. at a price of 10,000 rubles. (VAT \u003d 18% above).

01/02/2013 from the buyer LLC "When the sleeper wakes up" received an order for the supply of "Product 2" in the amount of 1 piece. at a price of 20,000 rubles. (VAT \u003d 18% above).

To manufacture products in accordance with the regulations, you need:

02.01.2013 the following materials were received from the supplier O Brave New World LLC to the warehouse of materials:

  1. On 02.01.2013, the materials required by the standards were written off for the production of semi-finished products in shop 1.
  2. 01/08/2013 E. I. Zamyatin and LLC "When the sleeper wakes up" the ordered products were shipped.
  3. On January 16, 2013, the supplier ZAO ZAO Zavodnoy Orangesin issued an invoice for the lease of the workshop premises of RUB 5,500.
  4. On January 31, 2013, a brigade of workers was paid a salary of 7,500 rubles:
    • RUB 1,500 for the release of semi-finished product 1 (for finished product 1);
    • RUB 2,500 for the release of semi-finished product 1 and semi-finished product 2 (for finished product 2);
    • RUB 1,750 for the release of finished products 1;
    • RUB 1,750 for the release of finished products 2.

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

Let us 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 "Calculation of cost".

Entering Normative Data in BOMs

Since the standards for the consumption of raw materials are known for the production of goods, on the basis of which the write-off will be made, it is required to enter this information into the system. The entry of standards is made in the reference book "Specifications of the nomenclature". Ease of use of specifications lies in the fact that with the help of specifications, you can automatically fill out documents for writing off material costs and distributing materials for released 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 raw material write-off rates are set. In our case, specifications must be entered for two types of products and two types of semi-finished products.

In the item card on the "Additional" tab in the "Reproduction type" 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 by clicking the "Add" button, add a new specification:

In the specification window that opens, you must specify:

  • Name: for the convenience of the user, the name may contain 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 in the name of the specification the user can indicate “Product 1 (material 1)”. In our case, the name of the specification will be the same as the name of the item.
  • Quantity: indicates the quantity of products for which the output standards are set (if the standard is set for 2.16 pieces of manufactured products, 2.16 must be specified in the "Quantity" field).

The "Initial components" tab contains a list of materials used with indicators of regulatory write-off:

  • nomenclature;
  • quantity.

To automatically fill in the "Line Item" field in the tabular section of the "Requirement-Invoice" document in the specification card, you must fill in the "Line Item" field.

The rest of the indicators on the "Initial components" tab are optional: 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" state. It is not necessary to adjust the approval date (by default, the program sets this date equal to the current one), it does not affect the reflection of transactions:

It is obligatory for the specification to be put into effect that the checkbox is set in the "Active specification" field.

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

BOMs can be entered using the "BOM Designer" processing, which allows you to analyze the general structure of material costs for manufacturing products:

In the "BOM Designer", the amount of materials for the production of a semi-finished product, in our case, is reflected per unit of the produced semi-finished product: please note that the production of Product 1 requires 1.6 kg of semi-finished product 1, and the amount of materials for the production of a semi-finished product is reflected in calculated per 1 kg. The quantity of a semi-finished product, which reflects the standard for writing off materials, depends on the quantity specified 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 section 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":

Placing Buyer Orders in Manufacturing Orders

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

The "Production order" document can be entered automatically on the basis of the "Buyer's order" document or manually (but using the "Fill / Fill according to the buyer's order" button above the tabular section of the document):

On the “Products” tab, the document lists the products that must be released according to the buyer's order.

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

notethat the program does not automatically explode the entire product, but lists the required semi-finished products (if any).

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

Note! For the release of product 1, we created an order for production number 1, for the release of product 2 - an order for production number 2.

When filling in the "Launch" and "Execution" details in the "Production order" documents, the "List of production orders" report allows you to group information with the output of the planned production start date and due date:

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

Let's create orders for the release of semi-finished products. The head of the document indicates the main production order (order for the release of a finished product). The tabular part of the "Products and services" tab is filled in automatically by clicking the "Fill" - "Fill in by 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 for which the reproduction type is set to "Production". 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 button "Fill" - "Fill according to specification". The calculation of the amount of materials required for the production of semi-finished product 1 specified on the “Products and services” tab is automatically performed.

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

notethat filling in the tabular section for a production order is possible only if in the "Settings of accounting parameters" the checkbox is set in the field "Keep track of the needs of production orders in materials and semi-finished products":

The "Materials" tab is filled in with a list of required materials automatically by clicking the "Fill" button. It 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 transaction type “purchase, commission”. Since in our example the receipt is carried out without reference to a specific document "Order to the supplier" and "Order of the buyer", then the fields "Order to the supplier", "Order" in the tabular section of the document and the field "Order to the supplier" in the header of the document 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 section of the document with a list of materials specified in the specification. To do this, use the "Select" button above the tabular section of the document on the "Materials" tab:

In the opened processing form, in the "Selection" field, the option "By specification" is set. In the list of specifications, select the required one and double-click on the selected specification to fill in the tabular section of the document.

note, that in the selection form, you can set the checkbox in the "Request quantity" field, then when you select the specification, according to which the tabular section of the document is filled, the program will issue an automatic request to indicate the quantity of the output item to which you want to write off the materials. Otherwise, the user will have to recalculate the quantity manually and indicate the required amount in the tabular section of the document.

When filling out the "Requirement-waybill" document, the user must indicate the warehouse, the department of management and regulated accounting in the header of the document. All fields of the tabular section (except for the "Analytics" and "Orders" fields) 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 section of the document, it is imperative to indicate the order to 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 field "Order / Costs" you need to select an order for the production of a specific semi-finished product.

The item group is specified in the "Analytics" field. Nomenclature group - analytical section for accounts 20, 23, 28, 29, 90. In the context of item 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".

The production of "Product 1" and "Product 2" requires semi-finished product 1. For each product and semi-finished product in our example, a separate production order has been created, therefore, when writing off materials, you need to link the write-off to a specific order. With automatic selection of the item in the document "Requirement-invoice", the program does not add new lines to the tabular section, but sums up 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 produced semi-finished product " Requirement-waybill ".

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

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

notethat in the results of the document "Requirement-waybill" we will not see the order for which the materials were written off:

In which reports can you see information about the write-offs made in the context of production orders? To analyze the collection of costs, there are two standard reports (in fact, there are more reports with which you can analyze, but we will consider the most frequently used): "Statement of production costs" (pp. 20, 23, 29) and "Statement of costs "(sc. 25, 26, 44).

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, but for the convenience of the user (as enterprises often do), you can write off materials at the end of the month (for example, on the last day of the month). The date of writing off materials does not affect the formation of the transaction for the release of products (the release may be reflected earlier). The cost of the written-off materials will be distributed at the end of the month using the "Cost calculation" document, 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 "Production report for a shift" is used. To specify the production order for which the product is released, you need to set up the document. Clicking 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 "Use materials" and "Automatically distribute materials" checkboxes to automatically distribute materials for production according to the selected specifications in terms of production orders:

The heading of the document indicates the warehouse to which the products are manufactured, and the division that produced these products. In the tabular section on the “Products and Services” tab, a list of semi-finished products produced is listed, the volume of production and production analytics are reflected.

What analytics is important to indicate in the "Production per shift report"?

  • nomenclature group;
  • production order;
  • specification.

notethat in the section "Orders" in the tabular section of the document there are 3 columns:

  • Expenses.
  • Release.
  • Reserve / Accommodation.

The "Costs" field is used to indicate the order for which the output of products is analyzed (the "Output of production (cost estimate)" report). Also, according to this requisite, the cost of production is calculated. And the costs must be collected accordingly. The "Cost" field 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 orders for production

The “Issue” field is used to indicate the order for which the analysis of the production order is performed (the “List of production orders” report). The "Release" field is filled in at the moment when a finished product or a 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 for 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 released 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. Filling can be done automatically by clicking the Fill button or manually. Fill in the tabular section "according to specification" (Fill in / Fill in according to specification). Since the “Automatically distribute materials” checkbox is set in the document settings, then when posting the document, the program itself 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 standards laid down in the specification of the released products (semi-finished products).

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

The report "Production output (cost estimate)" during the month reflects a list of production output at planned prices. If the prices are not set by the document "Setting the prices of the item", then the output (including the generated transactions 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 production output at planned prices will be adjusted to the actual indicators and the report will reflect the actual production cost, taking into account all costs.

Using the Output Costs report, you can analyze the cost of manufactured products (semi-finished products) in the context of cost items (tangible and intangible), as well as in the context of materials used to manufacture products. Cost indicators in the report are generated when calculating the cost. Quantitative indicators can be generated both when calculating the cost price, and during a month if the user enters distribution documents: "Distribution of materials for release", "Distribution of other costs", "Production report per shift" (when distributing materials in the release document).

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

On 01/05/2013, both semi-finished products were released in shop 1 and written off along 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 button "Selection" - "By specification". Please note that item accounting accounts are set automatically (if you have a filled-in information register "Item accounting accounts"), and the Analytics (Item group) and Warehouse fields must be filled in manually. Since the semi-finished products were released to the finished goods warehouse, and the materials are stored in the materials warehouse, 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.

notethat now the write-off of materials and semi-finished products is made according to the nomenclature group "Finished products".

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

We write off the number of materials specified in the order itself for the production of products 1 by order for production No. 1:

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

On 07.01.2013, finished products were released to the finished product warehouse.

Let's reflect the output of product1 and product2. To do this, create a document "Production report for a shift".

When reflecting the output in the document "Production report for a shift", similar 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 order of the buyer for whom the product is being produced. When this field is filled in, the shipment of goods is possible only for this order (the mechanism of goods reservation is launched).

After the document is posted in the report "Product release (cost estimate)", the number of products released in the context of production orders will be reflected:

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

The shipment of finished products is reflected using the document "Sale of goods and services". In the header of the document, the buyer's order must be indicated, on the basis of which the production order was created and the collection of costs and the release of products was reflected. The tabular part of the document is filled in automatically by the command "Fill in / Fill in according to the buyer's order (invoice for payment)". In this case, the tabular section of the document lists all the products specified in the document "Buyer's order". When the tabular section of the document is filled in automatically, the "Buyer's order" field is also filled in automatically with an 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 "From reserve" (not "From warehouse"):

Collection of production costs: third party services, payroll

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

On January 16, 2013, the supplier ZAO ZAO Zavodnoy Orangesin issued an invoice for the lease of the workshop premises of RUB 5,500. and for office rent 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 in total, we will attribute the cost to Workshop 1, and when calculating the cost, we will distribute this amount between both production workshops. We will do the same with the lease of a shop floor: we will collect the costs for account 25 in Shop 1 and distribute it when calculating the cost between both production shops in accordance with the base specified in the accounting policy of the organization. The cost of renting an office will be charged to account 26.

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

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

On January 31, 2013, a brigade of workers was paid a salary of 7,500 rubles:

  • RUB 1,500 for the release of semi-finished product 1 (for finished product 1 according to order for production No. 3).
  • RUB 2,500 for the release of semi-finished product 1 and semi-finished product 2 (for finished product 2 by order for production No. 4).
  • RUB 1,750 for the release of finished products 1 (by order for production No. 1).
  • RUB 1,750 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 wages are calculated in our case for the fulfillment of a specific production order, then when registering this operation, it is necessary to indicate the production order. The document "Reflection of salaries in regulated accounting" does not contain the field "Order" in the tabular section, therefore, to calculate salaries, we will use the document "Other costs". For calculating wages, the document "Piecework order for work performed" is also used. It is more correct to use this document, but as an example we will use the document "Other costs":

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

Depreciation is reflected in the document "Depreciation of fixed assets". Depreciation will be charged to account 25 in a 50/50 ratio for Shop 1 and Shop 2. The costs of calculating wages to employees of the administration will be attributed 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 orders for production 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 price, the distribution of costs will be made to all item groups (provided that the user does not limit the list of item groups himself in the register "Distribution methods cost items of the organization "), for all manufactured products and semi-finished products. If necessary, at the time of collection of costs for accounts 25 and 26, the user has the opportunity to indicate that this or that 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 charged to the production worker. Material costs are allocated according to specifications. The wages of production workers are distributed in proportion to the volume of output. The configuration of the distribution methods is required using the information register "Methods for the distribution of organization's cost items":

When calculating the cost price, all costs collected on accounts 20, 25 and 26 are allocated to the cost of manufactured products and semi-finished products.

In this case, the costs collected on account 20 in the context of item groups and orders are allocated to the release of products within the same item groups and orders. To confirm, let's compare what costs were collected on specific orders in the “Statement of production costs” before calculating the cost, and how they were allocated to production in the report “Production costs”. The figure below shows that prior to calculating the cost of production order No. 1, salary costs were collected in the amount of RUB 1,750. and material costs in the amount of 8.42 kg (the sum indicators have changed as a result of the fact that the cost of semi-finished products written off for the production of finished goods has been adjusted to the fact). After calculating the cost price, these costs were allocated to the production of products within the same order.

When analyzing the "Statement of costs" and "Release costs" reports, 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 release of semi-finished products and finished products in the context of production orders, when distributing costs, the user receives the exact cost of each release within the production order, which allows you to analyze the proceeds from sales of products for each buyer and each buyer's order:

Let's pay attention to the following point: all collected costs for order for production No. 3 were allocated to semi-finished product 1, which was completely written off for 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 release of semi-finished products) can be issued on the basis of an order for production (for the release of products). Then the field "Main production order" will be filled.

  1. Nomenclature - required products (semi-finished products).
  2. Specification - according to which you want to release products (semi-finished products).

The "Materials" tab must be completed. It is required to indicate:

  1. Placement - a warehouse in which to reserve materials.
  2. Specification - to be indicated if Production is indicated in the column "Type of reproduction".
  3. Subdivision - must correspond to the subdivision indicated in the header.
  4. Products.

Document Request invoice

  1. Stock
  2. Subdivision

  1. Cost Item - Unless otherwise stated, these are “material costs”. This is an analytical characteristic for the costing subsystem (BU).
  2. Nature of Cost - Unless otherwise stated, this is "Production Cost". This is an analytical characteristic for the costing subsystem (CU).
  3. Analytics - nomenclature group products to which materials are written off. This is an analytical characteristic for the costing subsystem.

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

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

Warehouse handling can also come in handy.

Document Production report per shift

introduced on the basis of a Production Order.

In the header of the document, it is required to indicate:

  1. Stock
  2. Subdivision
  3. Organizational department (corresponding to the Department field)

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

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

On the "Materials" tab it is required to indicate:

  1. Material - written off for production.
  2. Specification - according to which this product is manufactured.

On the “Distribution of materials” tab, you must specify:

  1. Material - indicates the material that is written off for production.
  2. Products - products (semi-finished products) to which the material is written off. This is an analytical feature for a production subsystem.
  3. Nomenclature group (NG) - indicate the nomenclature group of products to which materials are written off (and other costs). This is an analytical characteristic for the costing subsystem.
  4. Specification - according to which this product is manufactured.

Fields that require special attention are highlighted in yellow.

To automatically fill in the nomenclature group in the document (on the "Products and Services" and "Material Distribution" tabs), a handler for filling in tabular sections (OZTCH) "* Fill in the nomenclature group" was written.

Notes:

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

Therefore, if several product names are included in the nomenclature group, 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 the reference information that is used to initially fill out the documents. In the future, it does not affect the content of documents and the results of their implementation.

Checking the entered data

To check the analytics of the entered documents, you can use two reports:

  • "Cost allocation analysis" report: Manufacturing management interface, menu Costs -\u003e Cost allocation analysis.
  • Report "Analysis of distribution of production costs": Interface Production management, menu Costs -\u003e Analysis of distribution of production costs.

 

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