The formula for writing off the goods. Write-off materials for medium cost

Clause 16 of PBU 5/01 and paragraph 73 Methodical instructions by accounting material- production reservesApproved by the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n, the following methods of assessment of the MPZ are established upon vacation in production and other disposal:

· At the cost of each unit;

· In the average cost;

· According to the FIFO method (at the cost of the first time of the acquisition of materials);

· According to the method of bonding (at the cost of the latter in terms of the acquisition of materials).

It should be noted that for accounting purposes, the organization may use various discriting methods for different groups of the MPZ.

Consider each other from these methods.

Write off the MPZ at the cost of each unit

The method of debiting materials at the cost of each unit is convenient for use in cases where the organization uses a small nomenclature of materials and can be easily traced, from which batch the materials are written off, and the prices of them remain fairly stable for a long period. In this case, accounting is carried out on each batch of materials separately, and the materials are written off precisely at the prices for which they are taken to account. Clause 74 of the methodological instructions on accounting of logistical stocks proposed two options for writing off materials at a price of each unit:

1. The cost of the unit includes all costs associated with the acquisition of these reserves. This method applies when it is possible to accurately determine the amount of the costs of acquisition that relate to different materials.

2. A simplified method according to which only the cost of reserves is included in the cost price, and the transport and other costs associated with their acquisition are taken into account separately and are written off in proportion to the value of materials written off in production, price. This method is applied when it is impossible to accurately establish which proportion of transportation costs is related to each particular batch of the acquired materials.

Example 1.

1 option

At the beginning of the month in the organization "Etalon", the residues of the paint in the amount of 120 kg in the amount of 3,600 rubles were listed. by actual cost.

· First party - 150 kg, party cost - 3200 rubles, transportation costs amounted to 1000 rubles;

· The second party - 200 kg, the cost of the party is 5600 rubles, transportation costs amounted to 1000 rubles.

Accounting for materials is carried out with the inclusion of transport and procurement costs in the actual cost. For simplicity of calculations, all amounts are shown without VAT.

The actual cost of paint is:

balance at the beginning of the month: 3600/120 \u003d 30 rubles;

first Party: (3200 + 1000) / 150 \u003d 28 rubles. for 1 kg;

second Party: (5600 + 1000) / 200 \u003d 33 rub. For 1 kg.

During the month, spent:

The cost of consumed paint is:

100 × 30 + 90 × 28 + 120 × 33 \u003d 9480 rub.

Example 2.

Option 2.

The organization "A" applies a simplified method of debiting materials at the cost of each unit.

At the beginning of the month in the organization "A", 120 kg of paint in the amount of 3100 rubles are listed. Price ago Fare - 500 rubles.

During the month, two parties of paint were acquired:

1) 150 kg, the cost of the party is 3200 rubles. Transport costs - 1000 rubles;

2) 200 kg, party cost - 5600 rubles. Transport costs - 1000 rubles.

Price accurate price Paints |

balance at the beginning of the month: 3100/120 \u003d 25.83 rubles;

first party: 3200/150 \u003d 21,33 rubles;

second Party: 5600/200 \u003d 28 rubles.

During the month released into production:

· 100 kg paint from the remainder at the beginning of the month;

· 90 kg paint from the first batch;

· 120 kg paint from the second batch.

The cost of paint to production for the month price is price: 100 kg × 25,83 rub. + 90 kg × 21,33 rub. + 120 kg × 28 rub. \u003d 8132.70 rub.

Calculate the percentage of TZR:

(500 + 1000 + 1000) / (3100 + 3200 + 5600) × 100 \u003d 21.01%.

The amount of TZP relating to an increase in paint value released into production:

8132.70 rub. × 21.01% \u003d 1708,68 rub.

The main advantage of the method write off the MPS. At the cost of each unit, the fact that all materials are written off at their real cost without any deviations. However, we repeat, this method is applicable only in cases where the organization uses a relatively small nomenclature of materials and when it is possible to determine exactly which materials are written off.

In the same cases, when it is impossible to accurately track, materials from which party are released into production, it is advisable to apply one of the three methods described below.

Write-off of materials in the production of medium cost

The method of writing off the MPZ on average cost is as follows. For each type of materials, the average cost of the unit is defined as the private material from dividing the total cost of these materials (the amount of the value of materials at the beginning of the month and received within a month) to the number of these materials (the amount of the balance at the beginning of the month and received during the month).

The cost of materials written off into production is determined by multiplying their quantity on the average cost. The cost of the residue at the end of the month is determined by multiplying the amount of material on the residue on the average cost. Thus, the average cost of the unit of materials may vary from month to month. Account balance accounting of the MPZ. It is reflected in the average cost.

Example 3.

Suppose that the organization "Etalon" at the beginning of the month the remainder of the tissue is 1,500 m, the average cost is 95 rubles. For 1 m. During the month, tissue came:

1st Party: 1000 m at a price of 89.50 rubles. for 1 m;

2nd Party: 500 m at a price of 100 rubles. for 1 m;

3rd party: 1200 m at a price of 80 rubles. for 1 m.

During the month, 3500 m of tissue was spent.

The average cost of fabric is:

(1500 × 95 + 1000 × 89.50 + 500 × 100 + 1200 × 80) / (1500 + 1000 + 500 + 1200) \u003d 90 rub. for 1 m.

The cost of the fabric written off in the production is: 3500 × 90.00 \u003d 315,000 rubles.

The remainder of the fabric at the end of the month: (1500 + 1000 + 500 + 1200) - 3500 \u003d 700 m.

The cost of the tissue remains at the end of the month: 700 × 90.00 \u003d 63,000 rubles.

Note!

In the letter of the Ministry of Finance of the Russian Federation of March 10, 2004 No. 16-00-14 / 59 "On the accounting records of material and production reserves", an explanation was given to the use of methods of average estimates of the actual cost of materials:

"In accordance with the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n" On approval of methodological instructions on accounting records of logistical reserves ", paragraph 78, the use of methods of average estimates of the actual cost of materials released into production or written off on other purposes provided for in subparagraphs "b", "in", "g" of paragraph 73 of these guidelines can be carried out by the following options:

· Based on the average monthly actual cost (weighted assessment), the calculation of which includes the number and cost of materials at the beginning of the month and all arrivals per month ( reporting period);

· By determining the actual cost of the material at the time of its release (moving assessment), while the amount of materials at the beginning of the month and all arrivals until the beginning of the month are included in the calculation of the average estimate.

The application of the sliding assessment should be economically justified and provided with appropriate means of computing.

Thus, any restrictions, with the exception of purely economic factorarising from the "principle of rational accounting accounting", in applying the specified media estimates is not provided. "

The difference between the suspended and sliding assessment is to choose the date on which raw materials and materials are evaluated. When using a weighted assessment, it is produced on reporting date, but when using a sliding assessment - at the time of the write-off of raw materials and materials in production. Let us explain the example on the example.

Example 4.

The numbers are shown without VAT.

At the beginning of the month, the remains of the fabric for the production of sewing products in the amount of 500 m in the amount of 25,000 rubles were listed at the beginning of the month. The average cost of 1 m tissue is 50 rubles.

Within a month, the Etalon LLC has received:

On the 2nd: 100 m fabrics at a price of 45 rubles. in the amount of 4500 rubles;

10th day: 200 m tissue at a price of 52 rubles. in the amount of 10 400 rubles;

25th: 300 m tissue at a price of 47 rubles. in the amount of 14 100 rubles.

During the month, 700 m of tissue was released, including:

17th - 400 m;

February 27 - 300 m.

1. Organization "Etalon" applies a weighted assessment (the assessment is made at the reporting date).

We define the number and cost of the tissue received within a month, taking into account the number and cost of the fabric at the beginning of the month:

500 + 100 + 200 + 300 \u003d 1100 m.

25 000 + 4500 + 10 400 + 14 100 \u003d 54 000 rub.

The average price of 1 m tissue for the month will be:

54 000 rub. / 1100 m \u003d 49,09 rubles.

The cost of the fabric written off during the month:

700 m × 49,09 rub. \u003d 34 363 rubles.

The remainder of the fabric at the end of the month: 1100 - 700 \u003d 400 m.

Cost of the remainder of the fabric at the end of the month: 54,000 - 34 363 \u003d 19 637 rubles.

19 637 rub. / 400 m \u003d 49,09 rub.

2. Organization "Etalon" applies sliding assessment (The assessment is made on the date of write-off materials in production).

The first batch of fabric released into production 17 of the number, therefore, when using this method, determine the average cost of the tissue at this date.

We define the number and cost of the received tissue (taking into account the remainder at the beginning of the month) by the 17th:

500 + 100 + 200 \u003d 800 m.

25 000 + 4500 + 10 400 \u003d 39 900 rub.

The average cost is 1 m fabric: 39 900 rubles. / 800 m \u003d 49,88 rub.

The 17th of the production was released 400 m of tissue, its cost will be:

400 m × 49,88 rub. \u003d 19 952 rub.

Now it is necessary to determine the amount, cost and average cost of 1 m of the tissue remaining in stock by 18:

800 - 400 \u003d 400 m.

39 900 - 19 952 \u003d 19 948 rub.

19 948 rub. / 400 m \u003d 49.87 rubles.

The next part of the fabric is released into production of the 27th, but the 25th points on the warehouse received another batch of tissue in the amount of 300 m in the amount of 14,100 rubles. Consequently, it is necessary to determine the average value of 1 m of the tissue under the 27th.

We define the number and cost of 1 tissue merter received from 18 to 27 (taking into account the residue per 18th):

400 + 300 \u003d 700 m.

19 948 + 14 100 \u003d 34 048 rub.

The average cost of 1 m tissue at the time of vacation of the next party will be:

34 048 rub. / 700 m \u003d 48.64 rub.

The cost of the fabric released into production 27 of the number will be:

300 m × 48.64 rub. \u003d 14 592 rub.

Fabric residue at the end of the month: 700 - 300 \u003d 400 m.

Fabric cost at the end of the month: 34 048 - 14 592 \u003d 19 456 rub.

The average cost of 1 m tissue at the end of the month (at the beginning of the next month):

19 456 rub. / 400 m \u003d 48.64 rub.

End of example.

Note that the choice of this or that evaluation method is influenced by the procedure for document management established in the organization.

Write-off of materials in production by the method of FIFO

This method It is based on the assumption that materials are discarded during the reporting period in the sequence of their acquisition, that is, the materials, the first to be released into production, should be estimated at the cost of the first procurement time. When applying this method, evaluating materials in stock production Organization At the end of the reporting period, it is produced at the cost of the last procurement time, and in the cost finished products The cost of early procurement time is taken into account.

In the event that the first time of acquiring a batch of materials cost cheaper, and the following is more expensive, the use of the FIFO method leads to an increase in the balance sheet profit, since the materials are written off into production at a lower cost, which reduces the cost of finished products, but the residue of materials in the warehouse is reflected in higher price.

If the prices for materials tend to reduce, the use of this method leads to an increase in the cost of production and, accordingly, to a decrease in the balance profit.

There are two ways to determine the cost of materials written off in production by the FIFO method:

1. First, materials are written off according to the cost of the first acquired party, if the number of recorded materials is more than this batch, the second is written off, etc. The residue of the materials is determined by subtracting the value of the recorded materials from the total value of the materials received in the month (including the remainder at the beginning of the month).

2. Determined by the balance of materials at the end of the month at the price of the last time of the acquisition. The cost of materials written off in production is determined by the subtraction of the value obtained from the total value of the materials received in the month (including the remainder at the beginning of the month).

Example 5.

In the example, the figures are shown without VAT.

At the beginning of the month in accounting of LLC "Electron", the remains of the kinescopes of the black and white image in the amount of 28 pieces at a price of 892.86 rubles. apiece in the amount of 25,000 rubles. During the month, Kinescopes arrived in LLC "Electron":

1st Party: 10 pieces at a price of 930 rubles;

2nd Party: 20 pieces at a price of 900 rubles;

3rd party: 15 pieces at a price of 830 rubles.

During the month, 60 kinescopes were released.

For greater visibility, we will reduce all the data in the table.

Initial data

When using this method, the actual cost of kinescopes released into production will be:

1 option

In total, 60 kinescopes are released into production, and first completely written off the residue of the kinescopes at the beginning of the month (28 pieces), then the first received batch (10 pieces) is written off, the second (20 pieces), and the remaining amount (2 pieces) is written off the third batch. The cost of Kinescopes released into production is:

28 pieces × 892,86 rub. + 10 pieces × 930 rub. + 20 pieces × 900 rub. + 2 pieces × 830 rub. \u003d 53 960 rubles.

The actual cost of one kinescope is: 53,960 rubles / 60 pieces \u003d 899.33 rubles.

The quantitative residue of the kinescopes in the warehouse is: (28 + 45) - 60 \u003d 13 pieces.

The cost of the remainder of the kinescopes in stock: 13 pieces × 830 rub. \u003d 10 790 rubles.

As you can see, with this option, it is necessary to determine exactly, the kinescopes from which party make up the balance at the end of the month, since next month it is it (the third party) is first to be written off.

Option 2

The remainder of the kinescope at the end of the month is 13 pieces worth 830 rubles., Therefore, its cost is 10,790 rubles.

The cost of kinescopes released into production is: (25,000 + 39 750 - 10 790 \u003d 53 960 rubles.

The actual cost of 1 kinescope released in production is: 53 960 rubles. / 60 pieces \u003d 899.33 rubles.

From the above examples, it can be seen that the cost of kinescopes released into production, and their balance in stock is the same when using both options. In the second embodiment, it is fairly accurately determined from which party of kinescopes consists of a waste in stock, and the cost of kinescopes released into production is determined by the calculated way without compulsory attributing to a specific batch, while at the first time you need to determine exactly from which parties kinecopes are written off And stay at the end of the month. This option becomes very laborious if within a month the procurement of materials and components in the organization is made quite often.

Writing Materials in Production by Lifeth Method

This method is based on the assumption that materials are written off into the production in the sequence, the inverse of the one in which they purchased. Materials from previously acquired parties are not written off until the latter is spent. In this case, the materials released into production are estimated at the actual cost of materials, the last acquisition time, and the balance of materials at the end of the month is estimated at the cost of the first time of the acquisition.

In the event that the first party purchase time is cheaper, and the subsequent is more expensive, the use of the Lifelo method leads to an increase in the cost of products and a decrease in balance profit. The balance of materials on account 10 "Materials" is reflected at lower prices.

If the prices for materials tend to reduce, then the situation is reverse.

There are two ways to determine the cost of materials written off in the production method of the Lifeth:

1. First, materials are written off according to the value of the last acquired party, if the number of written off materials is more than this batch - the previous party is written off, etc. The residue of the materials is determined by subtracting the value of the recorded materials from the total value of the materials received in the month (including the remainder at the beginning of the month).

2. Determined the balance of materials at the end of the month at the price of the first time of acquisition. The cost of materials written off in production is determined by the subtraction of the value obtained from the total value of the materials received in the month (including the remainder at the beginning of the month).

Example 6.

Consider the write-off of materials into the production of the leafo using the conditions of the previous example (see table).

1 option

In total, 60 kinescopes are released into production, and the third batch (15 pieces) is completely written off, then the second received batch (20 pieces) is written off, the first (10 pieces), and the remaining number (15 pieces) is written off from the remainder at the beginning of the month. The cost of Kinescopes released into production is:

15 pieces × 830 rub. + 20 pieces × 900 rub. + 10 pieces × 930 rub. + 15 pieces × 892,86 rub. \u003d 53 142.90 rubles.

The actual cost of one kinescope is: 53 142.90 rubles. / 60 pieces \u003d 885,72 rub.

The cost of the remainder of the kinescopes in stock: 13 pieces × 892,86 rub. \u003d 11 607.18 rub.

Option 2

The remainder of the kinescopes at the end of the month is 13 pieces worth 892.86 rubles., Therefore, its value is 11,607,18 rubles.

The cost of kinescopes released into production is: (25,000 + 39 750) - 11 607.18 \u003d 53 142.82 rubles.

The actual cost of 1 kinescope is: 53 142.82 rubles. / 60 pieces \u003d 885,72 rub.

N.S. Kulaev, consultant-methodologist CJSC "BKR Intercom-Audit"

FIFO METHOD Sample calculation

Greetings, dear readers. Sometimes it is scary for the future of our country, taking into account employees in some areas.

I have such a feeling rarely, but still. Calls me somehow a neighbor with a cry of help. Not so long ago, she began working on a remote basis by an accountant in some firm. I do not even know how she managed to hold on to her place.

So, calls and asks to tell about the FIFO method, an example of calculating it to bring. For the first time I decided to rescue familiar, but the situation is quite sad. I will share with you, friends, all relevant information about this method.

FIFO method. Payment. Example

FIFO method (English FIFO, FIRST IN FIRST OUT, conveyor model) - accounting method for financially industrial stocks of the enterprise in the chronological order of their receipt and write-off.

The basic principle of this method is "the first came - the first left", that is, the materials that came to the warehouse first will also be used first.

Materially production reserves (MPZ) include current assets used in the company's production cycle: raw materials, materials, semi-finished products, finished products.

Stocks occupy a significant part current assets Enterprises and require competent accounting. In accounting, there are other methods for taking material reserves:

1. at the cost of each unit;
2. on weighted average cost;
3. according to the cost of the last procurement (lifeth).

FIFO and LIFRA. Advantages and disadvantages

The opposite method of accounting FIFO is the Lifo method (LIFO, Last in First Out). The Liflow Method is also called the model of the barrel, since the first cases are written off the materials that have received the latter.

It should be noted that the lifeth method is used only for purposes. tax accounting. Methods are also used in warehouse logistics, so the FIFO method is used for warehouse accounting of perishable material reserves.

Evaluation example

Consider an example of using the FIFO method in practice. The figure below shows the initial data on the coming and use of material and material reserves of the tissue.

For the month of March, 270 meters of tissue were spent, it is necessary to determine the fabric reserves for April.

When calculating the FIFO method, you must use the data sequentially, starting with residues for the previous month. The total amount of the tissue received for March amounted to 13400 rubles.

In 270, the residue for the previous month is 100 m., 120 m for the first receipt and 50 meters for the second arrival.

The cost of the wrured material is calculated as follows: 100 x 35 rubles. + 120 x 40 rubles. + 50 x 45 rubles. \u003d 10 550 rub.

Estimation of the cost of one meter of fabric by FIFO: 10 550/270 \u003d 39.07 rubles.

Calculation of the value of the residue at the end of the month: (3500+ 13400) - 10550 \u003d 6350 rubles.

It should be remembered that the first thing next month will be charged with materials from the second batch of tissue. At the end of March, the residue will include materials from the second and third batch of tissue, in the amount of 30 and 100 meters, respectively.

Source: http: //set/online-buhuchet.ru/metod-fifo/

FIFO Method in accounting

This method is applied when the cost of production reserves is carried out on the basis of the value of the materials that entered the enterprise earlier.

For example, if the company had several deliveries, then first materials are taken into account in the production price of the first delivery, then at the price of the second delivery, etc. consistently.

An example of the application of FIFO in accounting is discussed below. So, we will evaluate the material and inventory of the FIFO method.

Decision. With the method of accounting for production reserves according to the FIFO method, we must, sending materials to production, first of all send the materials that came to us earlier.

So, the first batch sent to production is 170 kg. We at the beginning of the period had a balance of 200 kg at a price of 50 rubles per kilogram.

Consequently, 170 kg take into account the price of 50 rubles per kilogram, which will be 170 * 50 \u003d 8500 rubles.

The second batch sent to production is 160 kg. We have remained the rest from the beginning of the month in 30 kilograms at a price of 50 rubles per kilogram. And in the first delivery we received 100 kg of materials at a price of 20 rubles. per kilogram.

What gives us 130 kg, but we need 160 kg. Therefore, another 30 kg we take from the second delivery at a price of 30 rubles. For a kilogram (remember that in the second delivery remains (150-30) 120 kg of materials at a price of 30 rubles per kilogram.

So, the second party sent to production will be taken into account in the amount \u003d 30 * 50 + 100 * 20 + 30 * 30 \u003d 4400 rubles.

Attention!

The third party sent to production is 80 kg. We have remained a balance from the second delivery of 120 kilograms at a price of 30 rubles per kilogram.

Consequently, 80 kg (the third party sent to production) take into account the price of 30 rubles, which will be 80 * 30 \u003d 2400 rubles (remember that in the second delivery remains (120-80) 40 kg of materials at a price of 30 rubles. Per kilogram.

The fourth batch sent to production is 40 kg. We have remained a balance with a thirdail of 40 kilograms at a price of 30 rubles per kilogram.

Consequently, 40 kg (the fourth batch sent to production) take into account the price of 30 rubles, which will be 40 * 30 \u003d 1200 rubles.

In total, in the FIFO method, we send materials in the amount of 8500 + 4400 + 2400 + 1200 \u003d 16500 rubles.

Summarizing the resulting data in the table.

Source: http: //sight/www.goodstudents.ru/buh-uchet/682-fifo-buh.html

Methods for calculating cost

If you seriously decide to engage in trade, you will have to choose which method of calculating the cost to use.

To date, there are three assessment and calculation permitted by the law - at the cost of each unit of goods, in terms of average cost and by the FIFO method (English "First In, First Out").

Each of them will give different indicators for the profitability of the business, and therefore for tax, and on managerial accounting.

Such seemingly a simple question - at what cost to write off the goods sold, it can seriously affect how your trade will develop.

In this material, we will consider all the presented methods for calculating the cost, we estimate the advantages of each, and also tell me when it is better to apply.

At the cost of each unit

As it is clear from the name, this method assumes that during the calculations, the cost of each specific product is taken into account. Such a system is used when trading unique and expensive goods, when accuracy is important.

For example, it will suit those who will sell cars, art objects or jewelry. It is logical that when the goods are piece, and one cannot freely replace the other, in consideration, when writing through the TMC, it is the price on which it was delivered.

This method also assumes that it is always clear from which specifically the delivery was sold.

Method method

It is used more often than the previous one, and implies a monthly calculation of the cost of goods according to the average arithmetic. It does not matter from what particular delivery "left" by one or another product.

This method of write-off TMC is suitable for products selling products for which the piece accounting is not important. It can be, for example, stationery, clothing, shoes, toys, cosmetics and any other consumer goods.

The method of average cost for those products is especially beneficial for those products, the price of which is constantly changing into greater, and in a smaller side.

This method is the most simple to account. The average cost of goods is calculated by this formula:

[The average cost of TMTs] \u003d ([Cost of TMTs at the beginning of the month] + [Cost of TMTs received for the month]) / ([Number of TMTs at the beginning of the month] + [Number of TMTs received for the month])

And the cost of inventive commodity values \u200b\u200bwritten off for the month is calculated as follows: [Cost of written off TMC] \u003d [average cost of TMC] x [Number of TMTS sold for the month]

An example of calculating according to the average cost method. At the beginning of the month, 370 ball pens remained at the shop "Stationery" for a purchase price of 10 rubles.

During the month, another 1000 handles were delivered by two parties - 500 to 9 rubles 50 kopecks and 500 to 9 rubles. We consider the average cost:

• TMT value at the beginning of the month: 370 x 10 \u003d 3700 (rub.)
• Cost of the 1st new supply of TMC: 500 x 9.5 \u003d 4750 (rub.)
• Cost of the 2nd new supply of TMC: 500 x 9 \u003d 4500 (rub.)
• The average cost of TMC: (3700 + 4750 + 4500): (370 + 1000) \u003d 9.45 (rub.)

1100 x 15 - 1100 x 9.45 \u003d 6105 (rub.)

Attention!

The advantages of the calculation method for medium cost - in the stability of the price of the goods sold and simplicity.

However, from the point of view of tax accounting, it is not optimal when, for example, you are purchasing the same handles from the same supplier, and it gradually reduces the price of you. Consider the following option.

This is the most popular method for calculating cost. It uses the principle of the queue. It is assumed that the goods that were supplied earlier are written off.

Hence the name of the FIFO method (eng. "First In, First Out" - "The first came, the first left").

At the same time, with the exception of cases when the expiration date is important, it is not necessary to first ship the goods from the earlier delivery - this is used in the calculations as an assumption.

That is, the cost of goods that are sold first, is considered at the price of residues from the oldest delivery.

When the residues are quantitatively exhausted write-off TMC. It is already at the price of the next delivery time, then the next, and so on.

An example of calculating the FIFO method. Take our Stationery Store with ballpoint handles and exactly the same situation that is given above.

We have 370 ballpoint pens for 10 rubles and delivery by two batches of 500 handles - first for 9 rubles 50 kopecks, then for 9 rubles. Sold 1100 pens for 15 rubles. We consider profit.

The first will go 370 pens for 10 rubles - it is 3,700 rubles. Next, 500 handles are 9.5 rubles - this is another 4750. There are 230 pens for 9 rubles, it is 2070 rubles.

1100 x 15 - (3700 + 4750 + 2070) \u003d 5980 (rub.)

As can be seen from the calculation of the FIFO method, the profit indicator in this case lower than in the example middle cost. Accordingly, the income tax will be less.

What's better?

Both of these methods are quite workers. However, FIFO is considered more accurate than the method of average cost.

It is especially profitable in terms of taxes if the price of goods purchased by you is constantly decreasing.

Then the cost of the writable goods will be the greatest, and the residue is minimal. Therefore, the answer to the question is, what is better, FIFO or the average cost, in most cases there will be the first option.

In a warehouse program

Despite the fact that the FIFO method is quite simple in terms of understanding the principle of its action, each time it is possible to manually manually costly.

Especially if you have a small business, and you yourself - both the director, and the cashier, and the accountant, and the chief purchaser. It is much easier if you simply enter delivery data and sales and immediately receive the result.

It is so possible to work with the service of the Moisd. The program fully automates trade processes and herself considers the cost of the coordinated goods according to the FIFO method.

Moaching calculates profitability for each product or commodity group, stores and shows current and historical remnants, as well as many other data that can be useful.

Thus, you save time and can be confident in the accuracy of those indicators on the basis of which make decisions.

Accounting policy of the company

According to the law, the organization itself chooses exactly how to consider the cost of goods. It is important that the method you think is necessarily reflected in accounting policies Companies.

This is stated in 313 article Tax Code The Russian Federation, as well as in paragraph 73 of the methodological instructions, approved by the Order of the Ministry of Finance of Russia of October 28, 2001 No. 119n.

Changes in accounting policies can be made once a year. That is, you can make them before, but they will act according to the law next year - at the beginning of the new tax period.

Accounting policy is an accountant and approves the head of the organization.

For managerial accounting purposes, you are free to apply any method of calculating cost. Our advice is to use the same as registered in your accounting policy - it will be less confusion.

Source: https://www.moysklad.ru/poleznoe/shkola-torgovli/metody-rascheta-sebestoimosti/

We disassemble the FIFO method on the example

The FIFO method is the method of writing off materials, in which previously purchased materials are first charged. As a result, on the residue, the materials are priced at the price of the most appropriate current prices in the market.

Consider a simple example. The following data on the remnants of materials in the warehouse are available.

We define the cost of released materials into the production of FIFO assessment methods.
(50 * 23 rub.) + (23 * 23 rub.) + (7 * 22 rub.) \u003d 1833 rubles.

Attention!

The remainder of the materials is: 35 pcs. On 22 rubles., 30 pcs. on 24 rubles. in the amount of 1490 rubles.

Consider a typical task for fixing the material. According to accounting, Start LLC as of 01/01/2013. In stock, the following remains of materials on account 10.1 are labeled:

05.01.2013. from the supplier LLC "Logos", to the warehouse of the company "Start" LLC came the fabric - tapestry in the amount of 500 meters at a price of 136,88 rub. per meter, including VAT.

07.01.2013. Paid for materials LLC "Logos" in the amount of 68,440 rubles. 01/12/2013. From the supplier of Decor LLC, the start of Start LLC received a fabric - tapestry in the amount of 750 meters at a price of 138,65 rubles. per meter, including VAT.

01/18/2013 From the warehouse, the fabric was released - tapestry for the purposes of the main production in the amount of 1480 meters.

According to the accounting policy of Start LLC upon leave for materials into production or other disposal, their assessment is made - according to the FIFO method.

The warehouse includes 480 meters at a price of 115 rubles, it remains to write off another 1000 m, 500 at the price of the first delivery of 116 rubles and 500 m from the last arrival of 117.5 rubles.

We get: 115 * 480 + 116 * 500 + 117,5 * 500 \u003d 55 200 + 58 000 + 58 750 \u003d 171 950 rub.

Thus, the cost of decisive materials will be 171,950 rubles. And on the remnant of LLC "Start" will be 250 m Gobel at a price of 117.5 rubles.

In addition to FIFO, there is a method of average cost, we will talk about it in the following lessons. Until 2008, there was also a lifeth method, but it does not apply.
Schematically, the differences between these methods look like.

Source: http: //sight/uma-sovsem.net/razbiraem-metod-fifo-na-primere.html

Organizations should pay sufficient attention to costs. In order to substantiate expenses, it is necessary to be able to argue the feasibility of their appearance.

Write-off of material values \u200b\u200bobeys certain rules.

Often, subjects use the FIFO method in accounting to determine the cost of the used MPZ.

Decitation method

It is almost impossible to present a situation in which the purchase of homogeneous groups of goods necessary for the work is identical for a long time.

As a rule, materials and raw materials come from several organizations at a given price. With large revolutions, track the cost of a particular unit used for production needs cannot be removed.

Legislation allows you to write down material values At costs as they are disposed, using several ways.

According to PBU 5/01 "Accounting of material and stockpiles" Accounting allows us to use several methodologies:

1. Focusing on the cost of each unit. Suitable for the accounting of expensive goods when it is possible to track the disposal of each batch of materials and stocks.
2. In terms of average cost. The final costs are defined as the ratio of the average price (at the cost of the residue and the amount of admission) to the total amount determined similarly.
3. The FIFO method means that the reserves received in time are initially spent.

The FIFO rule is still often called the conveyor method. The name is an English FIFO abbreviation that in translation means first in first out. That is, "first came, the first retired."

The method of writing off FIFO in accounting in 2017 has not changed. Uniform reserves are still dropped in the sequence in which they entered.

Accordingly, the materials from subsequent parties do not leave until the previous ones are completely extended.

The principle of FIFO means that the write-off in production or economic needs occurs at the actual cost of the MPZ, received first in turn.

Thus, the cost of reserves received later and not spent, is included in the cost of residues at the end of the period.

FIFO principle in stock

Under the action of some conditions, the FIFO method is preferable in the conditions of warehouse storage of goods.

Attention!

Given that FIFO in accounting in 2017 is still the priority of write-off initial revenues, reserves leave the warehouse in a strict sequence of recovery.

The batches of the newly received homogeneous goods are not written off until the previous ones have spent.

The FIFO method is particularly preferred if it comes to perishable goods. The chronological sequence of writing the materials should be confirmed by financial planning affecting, above all, the efficiency of the warehouse.

It is necessary to avoid downtime of production processes due to lack of raw materials. No less important and the task of minimizing losses due to untimely damage to the goods.

When writing through materials, which represents the FIFO method, allocate the following features:

• the incoming product is considered separately by parties;
• the cost of purchased batches of goods is determined;
• preventing product damage;
• minimizing losses through effective use stocks.

The FIFO method in relation to the warehouse accounting is relevant for the products of the following types:

1. perishable goods;
2. products with a limited shelf life;
3. products that may be obscure.

Adopted in the accounting method FIFO, an example for writing off listed reserves, allows you to maximize potential losses in the form of damage to the MPZ.

At the same time, in practice, the implementation of this principle can be rather difficult.

On the large enterprises with big turnover required developed system accounting of reserves, including monitoring of motion and remnants of materials.

It is important to organize the placement of goods, warehouse zoning, which allows you to ship in demand by time materials.

Example of calculation

On the this moment The provisions of PBU 5/01 in relation to the question under consideration have not changed.

The FIFO method in accounting in 2017 also acts: the cost of the costs includes the cost of the goods used, which were originally acquired. The balance of the MPZ is the cost of reserves received later.

In accounting, the FIFO method is an example of the influence of a change in purchasing prices for a financial result.

So, with an increase in the value of the uniform group, the initial group will be included in the cost of production. low price. Accordingly, the costs of products will be small, profit will increase.

The FIFO method, an example of the calculation of which implies a decrease in purchasing prices, on the contrary will increase the cost of output, reducing profits.

Example. The company is engaged in the manufacture of bakery products. At the beginning of the period remaining flour at a price of 20,000 rubles. The ton was 2 tons, only 40,000 rubles.

Then flour came in batches: 1st admission of 3 tons of 25,000 rubles; 2nd arrival 5 tons of 30,000 rubles.

For the period under review, 4 tons of flour were spent. The organization uses the FIFO method. An example of calculating the write-off will be the following:

The cost of flour, given to production, is 2 tons of 20,000 rubles and 2 tons of 25,000 rubles. Total 2 x 20 000 + 2 x 25 000 \u003d 90 000 rubles. The average cost of tons of flour is equal to 90,000 / 4 \u003d 22 500 rubles.

The remainder of the flour is 1 ton of 25,000 rubles and 5 tons of 30,000 rubles. Total 1 x 25 000 + 5 x 30 000 \u003d 175 000 rubles. The cost of the residue is 175,000 / 6 \u003d 29,166.67 rubles per ton.

According to the results of calculations, the FIFO method allows you to initially take into account the goods received in time. The cost of the purchase of subsequent MPS will be taken into account as it is used.

Source: https://spmag.ru/articles/metod-fifo.

Calculation and write-off of the cost of realized reserves

According to clause 16 P (C) bu 9, to determine the cost of retired reserves, the enterprise may use the following methods:

1. identified cost;
2. weighted average cost;
3. FIFO;
4. Lifelo;
5. normative;
6. sale prices.

Earlier enterprises catering To determine the cost of realized goods and kitchen products traditionally used the sale price method.

But from January 1, 2003 new edition Paragraph 5.9 Art. 5 of the profit law determined that in order to tax accounting of increasing stocks, only the method of identified cost or the FIFO method can be used.

Since the use of the method of identified cost in practice is very difficult, today the overwhelming majority of public catering enterprises made a choice in favor of the FIFO method for tax and accounting purposes to avoid dual work.

And yet we consider it appropriate to lead in the framework of the "school accountant" a description of all six methods provided for P (C) bu 9.

After all, whatever it was, but changes in tax legislation Do not "cross" existing accounting standards.

Attention!

The method of identified cost. The essence of this method is that accounting is carried out separately for each unit of stocks, i.e. Each unit of reserves drops out at the same value on which it was credited during admission.

The method of weighted average cost is very convenient for enterprises with a large nomenclature of reserves with constantly changing value.

When debiting reserves for each homogeneous GUPP, the average (weighted average) cost unit of stock is determined by dividing the total value of the balance of such reserves to the beginning of the reporting month and the cost of obtained in reporting month On the total number of reserves at the beginning of the month and received in the reporting month.

FIFO Method ("First In - First Out" - "The first came - the first to retire") is based on the assumption that reserves are departed in the sequence in which they entered the enterprise.

That is, it is believed that the reserves purchased first are also implemented first.

We illustrate the use of the FIFO method on the example. Example 1. As of June 1, 2003, the balance of reserves of a certain species was 10 units at a price of 10.00 UAH.

During the month, the company received 260 units of stocks of this species: the first batch is 20 units. at a price of 15.00 UAH; The second party is 40 units. at a price of 12.00 UAH; The third party is 200 units. at a price of 20.00 UAH.

Delivered 170 units for the month. We define the cost of retired reserves and the remainder according to the FIFO method (Table 1).

Table 1 easily traces the sequence of the write-off of stocks by the FIFO method.

First of all, the residue at the beginning of the month is written off, then - arrival in the reporting month: first - the first batch, then - the second, etc., until the total number of reserves to be debited this month (in Example - 170 units) .

From the receipt of the Third Party (200 units) is taken exactly as much as necessary in order to result in the result - 170 units.

It does not matter that actually all 170 units. Inventories could well be "taken" only from the last batch - for the purposes of FIFO it is believed that those reserves that came first were the first to reach.

From the given calculation it is seen that the use of the FIFO method in practice is quite laborious. In this regard, we recall that accounting of increments (loss) of reserves, in accordance with paragraph 5.9 of the Act of the profit, is compared balance value stocks at the end and beginning of the reporting period (quarter, half of the year, 9 months old).

Consequently, it is not important for the purposes of tax accounting, at what price reserves dropped out, but how they are rated at the end and the beginning of the reporting period.

This allows you to use a simplified variant of the FIFO method, which is based on the fact that reserves remains are estimated at the cost of recent reasons.

Example 2. Under the condition of Example 1, it will be enough:

• find the invoice at which the last receipt of the Party 3 came;
• make sure that the actual reserves of this species (100 units) does not exceed the last arrival (200 units. at a price of 20.00 UAH.);
• it is concluded that the cost of the reserves of this species at the end of the period is 2000.00 UAH. (100 units. X 20.00 UAH.).

Converting a well-known formula of the "commodity balance" (balance at the end of the period \u003d balance at the beginning of the period + arrival - consumption), we obtain the calculated formula to determine the cost of retired reserves:

Consumption \u003d residue at the beginning of the period + arrival - the residue at the end of the period \u003d 100.00 + 4780.00 - 2000.00 \u003d 2880.00 UAH.

As we see, the results are absolutely the same as using the source and simplified FIFO method. Traditionally, when using the FIFO method, the reserves are conducted at the initial (purchased) cost.

Meanwhile, using "Simplified FIFO" can be used in the case of consideration of goods and products at prior prices.

To do this, it is necessary to organize the consideration of trade surcharges for each batch of goods (for example, on each parish invoice to mark the sum of the trading charge).

And then, in order similar to the above, it is possible to determine the balance of trading fees, which comes to the balance of goods, as well as the sum of trade surcharges for the retired goods.

Example 3. Suppose that in Examples 1 and 2 shows the cost of goods in prior prices (subaccount 282 "Products in trade").

We also give information about the size of the trading extraction per unit of each batch of goods:

1. the balance on 01.06.2003 is 5.00 UAH. per unit. (5.00 x 10 \u003d 50 UAH. On the rest of the balance - the balance of CT 285 "trade markup" at the beginning of the month);
2. part 1 - 7.00 UAH. per unit. (7.00 x 20 \u003d 140.00 UAH. For the entire batch);
3. part 2 - 6.00 UAH. per unit. (6.00 x 40 \u003d 240.00 UAH for the whole party);
4. part 3 - 9.00 UAH. per unit. (9.00 x 200 \u003d 1800.00 UAH. For the whole game).

The total amount of the trading charge on the goods received for the month of this species: 140.00 + 240.00 + 1800.00 \u003d 2180.00 UAH. (Turnover on the loan subaccount 285 "Trading markup")

Attention!

Knowing that 100 units are in the end of the month. goods from the party 3, determine the balance of trade surcharges at the end of the month this kind Goods: 9.00 UAH. x 100 \u003d 900 UAH. (Saldo CT 285).

Now, according to a formula, similar to those given in Example 2, it is easy to calculate the amount of trade surcharges on the retired goods: 50.00 +2180.00 - 900.00 \u003d 1330.00 UAH.

Thus, the cost of the goods retired for the month amounted to: 2880.00 - 1330.00 \u003d 1550 UAH.

Lifto method ("Last In - First Out" - "The Last Received - the first to retire") is based on the assumption that reserves are departed in the sequence returning them to entering them. That is, it is believed that first of all departs reserves received by the latter.

The method of regulatory expenditures is usually used in evaluating material costs As part of unfinished production and finished products.

According to this method, the cost of retired reserves is determined based on the cost of expenses per unit of production (works, services).

The costs of expenses are established by the enterprise independently, taking into account normal levels of use of stocks, labor, production facilities and valid prices.

To regulatory costs They were as close as possible to the actual, cost norms and prices should be regularly (for example, with periodicity once a month) to be checked and revised by the enterprise.

Sale price method. The procedure for calculating the cost of realized goods and finished products according to the sales price method will be submitted in Table 2.

Table 2 adopted the following conditional notation:

• TN% - the average percentage of trade markup;
• TNN - the balance of trade surcharges at the beginning of the reporting month (Saldo CT 285 "trade markup");
• TNP - the amount of trade surcharges per goods (products) obtained in the reporting month (credit turnover of 285 "trade markup");
• TN - sale (retail) cost of the balance of goods (products) at the beginning of the reporting month (Saldo Dt 282 "Products in trade" and Dt 23 "Production");
• TP - sale (retail) cost of goods obtained in the reporting month (products in the kitchen) (debit turns on accounts, respectively, 282 "Products in trade" and 23 "Production");
• TNERAL - the amount of the trading charge permitted by the goods;
• Trel - sale (retail) cost of goods implemented;
• C / Sreala - the cost of the goods implemented.

Example 4. We use these examples 1 - 3 to calculate the cost of sales sold by the sale price method.

Recall: on June 1, 2003, according to the accounting data, the goods of a certain type of 100 UAH were listed. In the pricing prices, incl. Trading markup - 50.00 UAH; Received within a month of goods of this species in the amount of 4780 in the pricing of sales, incl. Trading markup - 2180.00 UAH; Implemented during the month of goods of this type in the amount of 2880.00 UAH. in sales prices.

We define the cost of goods implemented for the month by the product price method:

1. average trading charge percentage: [(50.00 + 2180.00) / (100.00 + 4780.00)] x 100% \u003d 45.70%;
2. trading markup for implemented goods: 2880.00 x 45.70% / 100% \u003d 1316.16 UAH;
3. the cost of the products implemented: 2880.00 - 1316,16 \u003d 1563.84 UAH.

So, we looked at all 6 existing methods for assessing the cost of disposal of reserves.

And now we present possible correspondence of accounts to write off the trading charge and the cost of implemented goods, as well as reflections of income and identifying financial results from sales (see Table 3).

Possible payment I. non-cash pathIn this case, the debit will be expensive 31.
The difference between the turnover on the debit and credit account 791 and represents the financial result of the enterprise.

Since the subaccount 791 remains at the end of the month (or quarter) should not have, then the difference obtained is debited to account 44.

If the turnover on the debit of account 791 is more credit turnover, then the difference between them and will be a loss amount, and if on the contrary, then the amount of profit.

Methods for evaluating material and industrial stocks

When issuing stocks for production or other disposal, their assessment can be made in accordance with one of the methods:

fIFO method;

lifts method;

average cost;

at the cost of each unit.

The choice of a specific method depends mainly on what tasks are solved by the Organization in the field of finance, investment and taxation.

Method FIFOit assumes that the materials should be written off at the cost of the corresponding parties in the chronological order of their receipt. In terms of inflation, it necessarates the rise of the cost of resources released into the production, overstate their balance in the balance sheet, and therefore - overestimation financial results from the main activity and improved liquidity indicators.

FIFO method is advisable to use organizations planning the implementation of capital investments due to own funds and using relevant income tax benefits.

Method Lifetosuggests priority writer Materials at the cost of the last parties. This method provides an overestimation of the value of letters of explanation, understate their balance at the end of the month, which means a decrease in profits and deterioration of liquidity. It is recommended to use those organizations that have a goal minimize income tax.

Method middle Costsit makes it possible to evaluate the released resources in the middle-capacity cost. It is moderate in terms of increasing profits and liquidity compared to the methods discussed above.

Method the cost of each unitbased on an individual assessment of material reserves. This applies primarily to the reserves used by the Organization in a special order ( precious metals, precious stones, etc.), and reserves that cannot replace each other in the usual way. The possibility of applying this method is officially provided since 1999.

These methods can be applied in organizations while complying with three limitations entered:

the selected method is enshrined in accounting policies and is valid during the entire reporting year;

the method must be single for the type (group) of materials;

do not fall under the established exceptions, namely to materials that cannot replace each other. For them there is a single assessment method - at the cost of each unit.

4. Indicators of working capital.

Coverages Enterprises are in constant motion, they make a circuit, which has 3 stages:

I. stage - This is a billet of labor items. At this stage, working capital received by the enterprise in the form of money is spent on the purchase of production reserves.

II. stage the circuit proceeds in the production area - material values \u200b\u200bcome into production and created finished products.

III stage - Implementation of finished products. Obtaining money For sold products, this stage is completed. Curvas returns to their original form and start a circuit again.

Appendix 1 to methodical instructions on accounting of material and industrial stocks approved by order of the Ministry of Finance Russian Federation dated December 28, 2001 №119n

Calculations to write off materials according to methods of average cost, FIFO

First option - by determining the average cost (weighted assessment)

Notes.

1) In paragraph 9 of the calculation, the sequence of writing the material in the FIFO method is shifting: first the balance at the beginning of the month is written off, then revenues in the reporting month: first the first batch, then the second, etc., until the total amount to be debited in this month (In the example of 22000 kg). Of the arrivals of the third party, 20,000 kg, only 11,000 kg is taken - as much as it is necessary so that in the end it turned out 22,000 kg.

2) Materials released in this month (for the production, sale, servicing production and farms and other purposes) are debited in sums defined on the basis of the average price, which is determined by dividing the total amount of the amount of material in the total amount of the amount in this month.

In our example, the average price for January amounted to:

• according to the mode of medium cost - 513000/31000 \u003d 16.55 (clause 5);
• according to the FIFO method - 333000: 22000 kg \u003d 15 - 14 (p. 9, result);

In fact, the responsible amounts have small discrepancies compared with the calculated amounts due to rounding average price.

3) The remainder of the material at the beginning of the next month by the FIFO method is defined (paragraph 10):

• c. 3 - from the source data (p. 4);
• c. 5 \u003d p. 1 + p. 2 (result) - p. 9 (result);
• c. 4 \u003d gr. 5 / gr. 3 (on the same item).

4) The cost of the released (written off) materials according to the FIFO method can be determined simplified, by the estimated method, when the value of the material is established at first, and the remaining amount is written off in the reporting month. In our example it looks like this:

The second option - by determining the price at the time of vacation material (sliding price)

The method of debiting materials in the first embodiment of materials at average monthly prices may cause inconvenience when practical application This option due to the fact that the price, as a rule, can be determined only at the end of the month, after counting monthly revolutions.

The organization can apply a second version of the material evaluation by determining the price based on the state of this material by the time of vacation, without expecting the end of the month.

In this case, the recalculation of the average price of the material can be carried out on the basis of the option chosen in the organization (medium cost, FIFO) at the time (as it) of each material. At the same time, the calculation algorithm is similar to the procedure set out in the first version.

2.4 Calculation of the actual cost of a unit of products in SHCPK "Saryal"

We define the cost of a unit of products, produced 2008 for this we define what expenses suffered an enterprise in 2008 (table) ...

Analysis of material costs and identification of reserves of reducing the cost of production (works, services) on the example of Saryal SHCPK

2.4 Calculation of the actual cost of a unit of products

Now we will define the cost of the unit of products in the agricultural production cooperative "Saryal": first, we define the cost of the unit of dairy products: at the beginning we determine the gross oath of milk. Thereafter…

Experience production

2.3 Calculation of the planned cost of a unit of products

Calculation of material costs (MW). Material costs are filled on the basis of the table. 7 "Calculation of material costs per product", i.e. All source data is transferred. Table 5 ...

Calculation of material costs

1.2.2 Middle Cost Method

According to this method, the value of the value of the value of materials released from the warehouse is carried out by actual cost, which is more logical compared to the FIFO method. During the reporting period (usually ...

Methods of calculation audit risk

§2.2 Quantitative method of assessing audit risk

The quantitative method involves the quantitative calculation of numerous models of audit risk. Unified techniques Calculation of the level of materiality and acceptable audit risk is not ...

2.2 Assessment method: average cost

With the write-off (vacation) of materials evaluated by the organization for medium-cost, the latter is determined for each group (view) of reserves as a special division of the total cost of the group (species) of stocks on their number ...

Methods for estimating stocks in the enterprise

2.3 Assessment Method: at the cost of the first acquisitions (FIFO)

Evaluation at the cost of the first time for the acquisition of material and industrial stocks is based on the assumption that reserves are used during the month (other period) in the sequence of their acquisition (admission).

In other words, MPZ ...

Modeling economic activity and the introduction of accounting at the enterprise of OJSC "Ufamolzavod"

8.1 Calculation of the actual cost of a unit of products

A: about. K20 / a \u003d nd20 / a + about. D20 / A - SCD20 / AG K20 / A \u003d 25000 + 148488 - 39188 \u003d 134300 Total Products A: 2800 + 13000 \u003d 15800 C / s. Ave. A \u003d 134300/15800 \u003d 8.5 B: about. K20 / B \u003d SNA20 / B + OB. D20 / B - SCD20 / b about. K20 / B \u003d 37000 + 59732 - 987 \u003d 95745 All products were released.: 4730 + 10000 \u003d 14730 C / s. Pr. B \u003d 95745/14730 \u003d 6 ...

Modeling of economic activities and accounting in the enterprise UMPO

5. Calculation of the actual cost of a unit of products

A: OB.K20 / A \u003d SNA20 / A + OBD20 / A - SCD20 / A OBR20 / A \u003d 8 300 000 + 1 009 165,173- 8 109 165,173 \u003d 1 200 000 rub. All products were released A: 2 + 2 \u003d 4 C / s. pr. A \u003d 1 200 000/4 \u003d 300 000 rubles. B: OBR20 / B \u003d SNA20 / B + OBR. D20 / B - SCD20 / B OBR20 / B \u003d 6 061 000 + 969 545,5421 - 5 980 545,542 \u003d 1 050 000 rub ...

Organization of management accounting on the ABC system

2.2 Functional method Cost formation (ABC method)

From the point of view of cost management, the main goal of the cost of calculation of the cost of production is an objective calculation of the cost of production of each type of product (services) ...

The main directions of improving the use of fixed assets

2.10.1 Calculation of the average cost of a unit of products

The average cost of the unit of products can be calculated by the formula: SS1 E.Prod \u003d: Q (rub.) (56) SS1. - Cost 1 unit. Products, rub - Full commercial cost of estimated Table 10, rub ...

Estimation of the cost of an enterprise for specific purposes

When assessing the store, you can use three methods: costly, sales comparisons, profitable. It should be borne in mind that the costly method gives the least reliable assessment of the cost of stores. Sales comparison method can be used if there are reliable figures for sales of similar objects

The searched method of accounting and calculating the cost of products in the food industry

1.2 Conditional Units of Measurement and Calculation of Cost

The conventional unit is a set of costs necessary for the production of one complete physical unit of products. It includes the cost of basic materials, wages, general production costs ...

Theory and Evolution of Audit

7.2 Name and content of each topic

Accounting for costs and calculation of the cost of crop production in JSC "Holding Company" Ak Bars "

3.3 Calculation of the cost (cost calculation)

Crop production is one of the main branches of agricultural production. An important role in solving the tasks set in front of this industry is played by the accurate and timely accounting of the costs and exit of crop production ...

In the process of economic activities, the organization is bought, move from a warehouse to the warehouse, components, recycling, sell various types MPZ (material reserves): Goods, materials, finished products.

To understand the legislatively regulated goals of accounting of the MPS, you can get acquainted with the corresponding PBU (Accounting Regulations). The accounting of material and production reserves is regulated by PBU "Accounting of material and production reserves" (PBU 5/01), approved by the Order of the Ministry of Finance of the Russian Federation dated 09.06.01 No. 44N.

And we will consider ways to assess the MPZ briefly, from the point of view of practical logic. To simplify, consider the case of a trading enterprise with the simplest document flow. But the basic principles are applicable to more complex document flow (for example, manufacturing enterprise With an impressive processing cycle).

We believe that our enterprise (Romashka LLC) is trading Grocery. Buying wholesale, sells small wholesale. In the conditions of a sharp rise in price of goods, a strict estimate of the cost of stocks is particularly relevant to maximize the profitability of our activity as much as possible. When trading food special attention It requires accounting for the expirational time, but we are now discussing another question, therefore, for simplicity, we will exclude this moment from consideration.

Suppose, at the beginning of the month, there were no residual buckwheat in stock, and during the month there were movements described in the table:

If we begin to calculate the profitability of operations, the question arises, what the value of the cost, every specific sale transaction, because we buy at different prices.

The second question arising less frequently, what is the cost of remnants of goods in warehouses (this question may occur, for example, if we want to take a bank loan, the bank to assess our creditworthiness will ask a report on the cost of commodity residues in warehouses). I was convinced by the cost of goods during the sale and when assessing the remains, we may be interested in a practical point of view.

Go to the next item - "How to calculate the cost of goods." There are several methods:

• FIFO (from English First In First Out - The first came, first gone);
• Lifeto (from English Last.In First Out -the last came, the first left);
• On average.

Lifelo, in general, a low-federation method (in addition, it is prohibited on current legislation for application in accounting). Therefore, we compare only 2 methods "FIFO" and "on average". Philosophy FIFO is in conviction that we always sell the most "settled" in stock goods, and therefore the cost of the goods sold is determined by the procurement cost of parties that are sold. And the philosophy "on average" is that we do not always know exactly, the goods from which party receipt we sell, and therefore it is more correct to calculate the average cost per unit, given all the party stored in the warehouse.

Steres 11/20/09 00:13 Now in the subject

An attempt to establish for a specific nomenclature a sign of "VeciefartiUniPoseries" will lead to the fact that the cost of its write-off will be calculated no longer "middle" according to accounting policies ..., and for this particular series, what incorrect.

Not at all faithful statement. A typical conference is implemented by one of the accounting options, which simply does not meet the requirements of a particular organization. Under the accounting policy, the "average" can be recorded both in the context of the nomenclature and in the context of the range of the nomenclature - it depends on the accounting policy adopted at the enterprise. If the organization's accounting policy differs from the method implemented in a certain configuration, this is not a reason to argue that it works incorrectly - this is the reason to finalize the configuration under the organization. And no more.

() Higher Western manual is not in vain chosen the policy of calculating the cost of "average", it understands that it makes it possible to more flexibly manage the price policy and, as a result, the profitability of the enterprise.

In addition, the error in the selection of a series of nomenclature in the implementation document may lead to the fact that the sale will be reflected in accounting as the implementation of the commission product, but will not fall into the report to the Committee when it is automatic filling, because The series does not match the source (from the party document).

I also do not see the problem. When serving, there is already a series of specific nomenclature, and not the nomenclature itself becomes an element of accounting. Therefore, when implementing the same series, which was accepted and after buying and receiving a commission at the Commission, it was not the fact that the party of the series accepted for sale was spikeed, perhaps a batch of the purchased party of this series - then she will not fall into the report to the Committee. I think it is worth a more careful look at the parties of the episodes received, and then compare them with the parties implemented and then everything will fall into place.

VVR908. 405 21.11.09 22:27 Now in the subject

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Maybe I am not competent enough in this question, but it always seemed to me that in accounting policies in the same period could not be provided various WRONDINGING WRITIES FOR TH MC different species. Those. If the evaluation of the MPZ during the write-off is carried out at average cost, it must always be the same - regardless of whether or not under this particular nomenclature is conducted by the series. And the violation of this principle, as it seems to me, incorrectly. If I'm wrong, it is ready to take argued objections.

Therefore, when implementing the same series, which was accepted and after buying and receiving a commission at the Commission, it was not the fact that the party of the series accepted for sale was spikeed, perhaps a batch of the purchased party of this series - then she will not fall into the report to the Committee.

The thing is that this is not the same series of the same way. It can be two totally different Series received by different certification documents. And the series of the series completely ignores the fact that in the system there is a constant "Strategy for writing off the parties according to statuses." He has its own selection criteria - shelf life, for example. And if he finds a series with more early time Sucidity, he will substitute her, even if she never came under the Commission's contract. Because of the partial accounting, the implementation of the goods with the status "accepted" will undergo, and a completely different series will be affixed in the implementation document. And in the report, the committee will not fall.

Steres 22.11.09 02:55 Now in the subject

Those. If the score of the MPZ during the write-off is carried out at average cost, then it must always be the same - regardless of whether it is conducted or not carried out for this particular nomenclature.

If there are no legislative regulatory acts on the expense that, when taking into account the average series, do not take into account (and I don't know if I know if I am glad to get a link), you can implement any of the approaches. Both are true and the choice depends only on the organization's accounting policy (in the sense, take into account the series when calculating the average or not). When taking into account medicines, as far as I know, accounting of the nomenclature on the series is required, therefore, the average can be calculated both by the series, and according to the nomenclature - in the typical UT, it is possible that the version is implemented with a series (I personally did not check). I think that if you turn off the Flag of Parical Accounting on Series and leave the Flag of Master on Series (in the same place 2 requisites), it will be just the necessary option - accounting internally excluding the series. These are all my arguments about this.

The thing is that this is not the same series of the same way. These can be two completely different series received by different charge documents. And the series of the series completely ignores the fact that in the system there is a constant "Strategy for writing off the parties according to statuses." He has its own selection criteria - shelf life, for example. And if he finds a series with an earlier shelf life, he will substitute it, even if she never came under the Commission agreement. Because of the partial accounting, the implementation of the goods with the status "accepted" will undergo, and a completely different series will be affixed in the implementation document. And in the report, the committee will not fall.

If I understood correctly, then ...
"The write-off strategy of parties of goods according to the statuses" set the value "first received their own"
1. In the implementation of the auto-shift, the series with the smallest shelf life, the batch of which has the status "bought", ignoring the fact of installing the strategy.
2. After implementation, the series specified in the document and in the register wiring differ from each other.
3. The status of a batch of the series specified in the document "Bought", and in the postings on the parties register the status "adopted".
So?

If you seriously decide to engage in trade, you will have to choose which method of calculating the cost to use. Such seemingly simple question - how to write off the goods sold, it can seriously affect how your trade will develop. In this material we will look at all permitted by law methods for calculating cost, We will estimate the advantages of everyone, and also tell me when it is better to apply.

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The law allows three ways to assess and calculate - at the cost of each unit of goods, in terms of average cost and according to the FIFO method (eng. "First in, First Out"). Each of them will give different indicators for the profitability of the business, and therefore for tax, and on managerial accounting. We will analyze what the difference.

As it is clear from the name, this method assumes that during the calculations, the cost of each specific product is taken into account. Such a system is used when trading unique and expensive goods, when accuracy is important. For example, it will suit those who will sell cars, art objects or jewelry. It is logical that when the goods are piece, and one cannot freely replace the other, in consideration, when writing through the TMC, it is the price on which it was delivered. This method also assumes that it is always clear from which specifically the delivery was sold.

Method method

It is used more often than the previous one, and implies a monthly calculation of the cost of goods according to the average arithmetic. It does not matter from what particular delivery "left" by one or another product. This method of write-off TMC is suitable for products selling products for which the piece accounting is not important. It can be, for example, stationery, clothing, shoes, toys, cosmetics and any other consumer goods. The method of average cost for those products is especially beneficial for those products, the price of which is constantly changing into greater, and in a smaller side.

This method is the most simple to account. The average cost of goods is calculated by this formula:

[The average cost of TMTs] \u003d ([Cost of TMTs at the beginning of the month] + [Cost of TMTs received for the month]) / ([Number of TMTs at the beginning of the month] + [Number of TMTs received for the month])

And the cost of inventive commodity values \u200b\u200bwritten off for the month is calculated as follows:

[Cost of written off TMC] \u003d [average cost of TMC] x [Number of TMTS sold for the month]

At the beginning of the month, 370 ball pens remained at the shop "Stationery" for a purchase price of 10 rubles. During the month, another 1000 handles were delivered by two parties - 500 to 9 rubles 50 kopecks and 500 to 9 rubles. We consider the average cost.

TMT value at the beginning of the month: 370 x 10 \u003d 3700 (rub.)
Cost of the 1st new supply of TMC: 500 x 9.5 \u003d 4750 (rub.)
Cost of the 2nd new supply of TMC: 500 x 9 \u003d 4500 (rub.)
The average cost of TMC: (3700 + 4750 + 4500): (370 + 1000) \u003d 9.45 (rub.)

1100 x 15 - 1100 x 9.45 \u003d 6105 (rub.)

The advantages of the calculation method for medium cost - in the stability of the price of the goods sold and simplicity. However, from the point of view of tax accounting, it is not optimal when, for example, you are purchasing the same handles from the same supplier, and it gradually reduces the price of you. Consider the following option.

FIFO method. Example of calculation

This is the most popular method for calculating cost. It uses the principle of the queue. It is assumed that the goods that were supplied earlier are written off. Hence the name of the FIFO method (eng. "First In, First Out" - "The first came, the first left"). At the same time, with the exception of cases when the expiration date is important, it is not necessary to first ship the goods from the earlier delivery - this is used in the calculations as an assumption. That is, the cost of goods that are sold first, is considered at the price of residues from the oldest delivery. When the remnants are quantitatively exhausted, the write-off of TMC is already at the price of the next delivery time, then the next one, and so on.

An example of calculation by the FIFO method

Take our Stationery Store with ballpoint handles and exactly the same situation that is given above. We have 370 ballpoint pens for 10 rubles and delivery by two batches of 500 handles - first for 9 rubles 50 kopecks, then for 9 rubles. Sold 1100 pens for 15 rubles. We consider profit.

The first will go 370 pens for 10 rubles - it is 3,700 rubles. Next, 500 handles are 9.5 rubles - this is another 4750. There are 230 pens for 9 rubles, it is 2070 rubles.

1100 x 15 - (3700 + 4750 + 2070) \u003d 5980 (rub.)

As can be seen from the calculation of the FIFO method, the profit indicator in this case is lower than in the example with the average cost. Accordingly, the income tax will be less.

FIFO or average cost - what is better?

Both of these methods are quite workers. However, FIFO is considered more accurate than the method of average cost. It is especially profitable in terms of taxes if the price of goods purchased by you is constantly decreasing. Then the cost of the writable goods will be the greatest, and the residue is minimal. Therefore, the answer to the question what is better, FIFO or average costIn most cases there will be the first option.

FIFO Method in Warehouse Program

Despite the fact that the FIFO method is quite simple in terms of understanding the principle of its action, each time it is possible to manually manually costly. Especially if you have a small business, and you yourself - both the director, and the cashier, and the accountant, and the chief purchaser. It is much easier if you simply enter delivery data and sales and immediately receive the result. It is so possible to work with the service of the Moisd. The program fully automates trade processes and herself considers the cost of the coordinated goods according to the FIFO method. Moaching calculates profitability for each product or commodity group, stores and shows current and historical remnants, as well as many other data that can be useful. Thus, you save time and can be confident in the accuracy of those indicators on the basis of which make decisions.

According to the law, the organization itself chooses exactly how to consider the cost of goods. It is important that the method you think is necessarily reflected in the company's accounting policy. This is stated in 313 the article of the Tax Code of the Russian Federation, as well as in paragraph 73 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of October 28, 2001 No. 119n.

Changes in accounting policies can be made once a year. That is, you can add them before, but they will act according to the law next year - at the beginning of the new tax period. Accounting policy is an accountant and approves the head of the organization.

For managerial accounting purposes, you are free to apply any method of calculating cost. Our advice is to use the same as registered in your accounting policy - it will be less confusion.