25 account. Production Maintenance Costs

Each enterprise that carries out production activities faces the need for additional costs aimed at improving the efficiency of the process. Maintenance of equipment, machines, premises in a condition suitable for operation is a necessity. The larger the scale of the enterprise, the higher its overhead (indirect) costs. To obtain a clear understanding of the amount of such costs, it is necessary to keep them separate from the main production one.

Accounting

Account 25 "General production expenses", as a rule, is conducted at the enterprises of industrial character, but in relation to the balance sheet it is active, intended for generalization and distribution of information, it closes every calendar month. The debit reflects all costs, general production expenses. The credit of the account is intended to write off the calculated amount for the cost of production. 25 the account has no balances at the beginning of the period and its termination, is not reflected in the final balance sheet, the account turnover should be equal at the end of each reporting period. Analytics is conducted for each type of expenditure separately.

Expenditures

Depending on the provisions approved in the accounting policy of the organization, and in accordance with the PBU, each company allocates costs that can not be included in the composition of a particular type of product completely. Such costs are attributed to 25 accounts, summed and distributed according to the types of manufactured products in proportion to the chosen indicator (cost, SOT, flow of current assets, etc.). ODA by structure are similar to production ones, but their separate accounting and control allows for a deeper cost analysis and identification of problem areas of the main process. 25 the account summarizes the following types of costs:

1. Materials, raw materials, spare parts, consumables.
2. Non-current assets of the enterprise.
3. Depreciation of equipment and machinery.
4. Intangible assets.
5. Remuneration of employees employed in general-purpose shops.
6. Deductions from salary.
7. Expenses for the repair of machinery and equipment.
8. Maintenance, maintenance, repair of own and rented premises of economic and industrial nature.
9. Communal expenses.
10. Modernization of the OS.
11. Production tools, tools, devices, MBE.
12. The maintenance of protection.
13. Maintenance of the production process.
14. Occupational Safety and Health.
15. Treatment facilities, environmental protection.
16. Taxes in budgets of various levels.
17. Other costs.

Reflecting the amount of expenses

25 debit account summarizes all written-off ODA, within a month the turnover accumulates, and as a result shows the total monetary value of expenditures. At the same time, accounting records of the following plan are compiled:

• Дт 25 Кт 02, 05. Amortization deductions of NMA and OS have been calculated.
• Дт 25 Кт 10, 16. The materials used for general production (ODA) needs are written off.
• Дт 25 Кт 69, 70. З / п to employees ОПР it is added, deductions in funds are made.
• Дт 25 Кт 60, 76. Written off to ODA costs of services rendered by third parties.

Transfer of costs to the cost of products

At the end of each month worked, account 25 must be closed. The amount of expenses on the debit of the account is calculated and written off to the main production, i.e., included in the cost of manufactured products. In the production of several types of goods, general production expenses are divided between them in proportion to the chosen coefficient. An accounting (entry) entry is made (Debit 20 - Credit 25). The amount of debit turnover must be equal to the amount of write-off on the loan, the balance on account 25 is not allowed. With the automated accounting system, the closing process of accounts 25 and 26 occurs automatically when the "period closing" function is started. At the preparatory stage, amortization of equipment and machines engaged in ODA, OHR, auxiliary production and the main cycle is charged. Further the program in accordance with the settings produces a write-off of expenses from 25 accounts. After the closing procedure, it is necessary to check the turnover balance sheet and make the account analysis for balances.