Distribution by areas of activity. Setting up distribution of sales by business lines. Methods for distributing income and expenses by area of activity

Setting up sales distribution by business lines

Setting up the distribution of sales by areas of activity specifies which areas of activity the amounts of revenue and cost of sales will be allocated to.
Revenue and cost that match the specified filters are separated (empty filter content means any content). Distribution can be carried out to a particular area of activity or to many areas, according to a given distribution method.

Many distribution settings can be applied at the same time. For active settings, you need to set the Applicable flag. When different settings work together, priority is given to those where the private content of the “partner” is specified, then to the rules with the specified “unit” value, then to the assigned
“nomenklatura” and at the end – with the designated “organization”.

Example. There are two rules with different analytics. Rule 1: Organization = "Organization 1"; Nomenclature = “Product
1", Department = " "; Partner = "Partner 1". Rule 2: Organization = "Organization 1"; Item = “Product 1”,
Department = "Division 2"; Partner = " ". When distributing income that fits both rules at the same time (“Organization 1”, “Product 1”, “Division 2”, “Partner 1”), the first one will be used, since it defines
Partner.

Note. Sales between organizations in the financial result by area of activity are accounted for separately for each organization participating in internal transfers of goods. In order to exclude them from the financial result from the sale of goods to customers, you need to classify sales for the “Our Enterprise” partner as a separate line of business.

How to assign rules by which the distribution of revenue and cost of sales by business lines will be carried out?

In the "Setting up sales distribution by business lines" card, enter the following information.

* In the Period field, select the start date of the month in which this distribution setting will apply.
* Check the "Applied" box.
* Select an organization whose sales must relate to one or more areas of activity.
* Specify the distribution method.
* If sales must be allocated to one line of business, then check the box “Distributed to a private line of business” and indicate the required line of business from the list.
* If sales must be distributed across several areas of activity, then check the box
“Distributed by distribution method” and indicate the distribution method according to the areas of activity from the directory.

Similarly, it is permissible to determine the distribution of sales by line of business by division, private item records, or private partner.

The distribution of sales by areas of activity is carried out during the implementation of the regulatory document
"Calculation of the cost of goods." When distributing according to areas of activity, the following distribution mechanism is used.

* All sales for the current month are checked.
* All specified sales distribution settings are checked.
* A list of sales is highlighted for which it is permissible to apply distribution with full detail: for a specific organization, a private division, a specific item record, a private partner.
* Sales data is distributed according to the areas of activity specified in the settings.
* Next, sales and settings with incomplete detail are checked and their subsequent distribution is performed.

When distributing sales across business lines, the following priorities are applied.

* Organization is the lowest priority;
* Nomenclature.
* Division.
* Partner is the highest priority.

Any adjustment measurement may not be reflected. In this case, the setting is applied to all possible measurement values.

Example. The trading company has a central office and many stores. Stores have been transferred to a simplified tax system and operate on behalf of one organization, Retail. Wholesale sales are carried out at the central office, with separate divisions dedicated to working with wholesale buyers and distributors. It is required to distribute sales into the following areas: “Retail sales”, “Wholesale sales”, “Distribution”.

* We add the following settings to the list of settings for the distribution of sales by areas of activity.
* In the first setting, we indicate the organization “Retail” and the direction “Retail sales”.
* In the second setting, we indicate the organization “Central Office”, the division “Working with Wholesale Customers”, the direction of activity “Wholesale Sales”.
* In the third setting, we indicate the organization “Central Office”, the division “Work with Distributors”, the direction of activity “Distribution”.

Let's look at a step-by-step solution to a hypothetical ticket for the Trade Management Specialist Consultant exam version 11. I hope this solution will help you prepare for the exam. I want to warn you that I do not guarantee that the answer to this question is 100% correct and complete, this is just my vision.

The ticket itself can be downloaded from. The text of the task itself will not be given in the text.

Solution to Problem No. 8 ticket No. 2 specialist consultant Trade management 11

1. Entering reference data

To solve this problem, we will create a separate organization - “Computer Trade”. We will indicate for it the cost estimation method, taxation system, bank account and cash register of the organization.

Enter a new Partner (and counterparty) - “Repair shop”, type - supplier.

Let's create two Lines of activity (Finance tab) - “Warranty repairs” and “Computer sales”.

Let's create a new Expense Item (Finance tab) - “Warranty repairs”, distribution option - per line of business, analytics - line of business:

Fill out the directory Methods for distributing income and expenses by area of activity (Finance tab, item Distribution methods):

Let's create a Sales distribution setup (Finance tab, Distribution methods item):

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We will introduce two new items into the system - “Computer” (type – Product), “Repair” (type – Service).

2. We will process the receipt of goods

We will arrange the receipt of 1000 computers for 15,000 rubles:

And let’s introduce setting item prices based on receipt:

We will separately reflect the receipt of repair services using the receipt document:

3. Sales registration

We will sell computers to the client using the sales document:

4. Generation of financial results

Using an application solution, you can reflect material, labor and financial costs. By estimating expenses in monetary terms, it is possible to analyze the consumption of various resources by area of activity.

The application solution offers the following capabilities:

take into account and distribute item costs,
register and distribute itemized expenses,
write off production costs without production orders,
create assets and liabilities,
calculate the cost of production of goods,
take into account other expenses and income,
distribute expenses to financial results.

The user registers and distributes costs that form:

Cost of manufactured products- expenses include the cost of goods produced (work performed),
Cost of current assets- the full cost of acquiring and owning inventory resources is formed,
Cost of non-current assets- the cost of future fixed assets and intangible assets is formed, the costs of capital construction and R&D are taken into account,
Financial results- accounting objects in this case are the direction of the organization’s activities (including for the purpose of generating the organization’s profits and losses), centers of responsibility in the form of divisions.

Based on the economic interpretation, the company’s expenses are divided into groups with different distribution orders:

Nomenclature costs- direct costs of production activities are reflected with quantitative measurement,
Itemized expenses- direct and indirect costs are taken into account in total terms,
Formation of assets and liabilities- transactions related to the formation of assets or registration of liabilities are reflected, the management of which is carried out, as a rule, manually or the very fact of registration of which is determined by accounting requirements.

Distribution of item costs

All item costs are accounted for as direct production costs in departments as part of work in progress.

Item costs are formed by reflecting:

Transfer of materials to production,
Returns from production
Receipt of products and services,
Transfer of products between enterprises,
Production of products and performance of work.

Distribute nomenclature costs according to volumetric (quantitative) indicators in natural units of measurement.

Possible options for distributing item costs: according to rules, according to expense items, according to output. They are carried out according to the selected cost distribution rule.

To distribute item costs according to rules, you can choose from various options for creating cost distribution bases (quantity and weight of specified materials, planned cost of goods, etc.).

Item costs are distributed in the document Distribution of materials and work, which allows you to check the composition of the distribution base formed according to the selected rule.

Distribution of itemized costs

Itemized expenses are used in accounting for costs that are distributed only in total terms.

To reflect itemized costs, companies use a single expense item mechanism.

The various options provided for the distribution of itemized costs determine the economic meaning of using expenses that are registered under one of the following items:

cost of goods,
area of activity,
Future expenses,
production costs,
fixed assets.

Each option for the distribution of itemized expenses has its own distribution order.

Allocation of costs to production costs

Expense items with distribution option For the cost of goods increase the cost of material assets by the amount of additional expenses.

Additional expenses can be distributed according to one of the following rules:

Proportional to quantity- the distribution base is determined by the quantity of the selected item,
Proportional to cost- the distribution base is determined by the cost of the selected item.

The amount of expenses for material assets outside the production process is formed in the context of various types of cost analytics:

Stock- the amount of expenses is formed according to the selected rule and distributed to all items that are located in a specific storage location (warehouse),
Nomenclature- the amount of expenses increases the cost of the balances of a specific item;
Receipt of goods and services- the amount of expenses increases the cost of the remaining items that are capitalized according to the selected documents Receipt of goods and services,
Order to suppliers, Movement of products, Transfer of products between enterprises, Order for movement- the amount of expenses increases the cost of item balances, which are indicated in documents of the corresponding type.

Cost Allocation to Manufacturing Expenses

Implemented the ability to generate production costs attributable to the cost of manufactured products - distribution option For production costs.

The amount of production costs can be formed in the context of various types of cost analytics ( Subdivision, Object of operation, other expenses).

You can distribute production costs by department and by product release.

If costs are distributed among production departments, then indicate a list of departments that will participate in the distribution of costs for a specific expense item.

The diagram illustrates the procedure for choosing a distribution rule:

Cost distribution rules are set within the selected distribution method.

Production costs are included in the cost of manufactured goods according to the specified costing item.

Costing items are used in the formation of the cost of manufactured products; they determine the nature of the expenses that are included in the cost of production.

Document Distribution of expenses for the cost of goods and services designed to allocate costs to manufacturing expenses; it reflects the amounts subject to distribution of costs, it allows you to select one of the rules according to which expenses will be distributed on the cost of goods:

Proportional to the quantity,
Proportional to the sum,
Proportional to weight,
Proportional to volume.

Distribution of expenses by areas of activity

Expense items with distribution On areas of activity ensure the acceptance for accounting of general business expenses, the economic or financial content of which is determined by the method of distributing income and expenses among areas of activity.

The distribution of expenses among areas of activity is carried out according to the following rules:

Proportional to the coefficient,
Proportional to income,
Proportional to gross profit,
Proportional to expenses.

Amounts of costs for areas of activity are formed in the context of various types of cost analytics:

Subdivision- costs associated with the activities of a specific unit are formed,
Area of activity- direct impact on the financial result of the company in a specific area of activity;
Customer complaint- assessment of the cost of eliminating received claims,
Customer order- formation of the full cost of order fulfillment, determination of the local financial result for the order,
Object of operation- control over costs ensuring the use, maintenance, repair of operating facilities (equipment, buildings, etc.).

A two-dimensional analytical view of costs is provided due to the simultaneous selection of analytics types and distribution method.

Let’s say a cost item specifies the type of analytics Customer complaint and the method of distribution to the area of activity Warranty repair. The user generates the total cost of warranty repairs with details of the cost of eliminating all received claims.

The distribution of income and expenses by area of activity is reflected in the document Distribution of income and expenses by areas of activity.

Allocations to deferred expenses

Thanks to the applied solution, it is possible to take into account costs whose inclusion in the cost price is delayed in time (planned for the future).

Amounts of deferred costs arise in the context of various types of cost analytics ( Organization,Stock,Area of activity,Nomenclature etc.).

This distribution option corresponds to an expense write-off item, according to which deferred expenses are transferred to cost accounting objects that are directly involved in the formation of the cost of goods. Typically this is an expense item with a distribution option On areas of activity.

The distribution of costs to deferred expenses is carried out in the document Distribution of deferred expenses. Distribute the amount of costs over the specified number of periods.

Formation of the value of non-current assets

Thanks to the distribution of costs to non-current assets, expenses associated with the formation of the value of non-current assets are reflected.

The amount of costs for non-current assets in the context of various types of cost analytics:

Fixed assets,
Carrying out capital construction (operation facilities),
Intangible assets (IMA),
Carrying out research and development work (R&D).

Formation of assets and liabilities

To reflect other transactions in the balance sheet, the application solution supports the ability to form assets and liabilities. The formation of assets and liabilities is carried out when reflecting such transactions as:

Tax transfer,
Other expenses
Other receipts.

Draw up other transactions within the framework of standard documents, indicating the items of assets and liabilities.

The figure illustrates an example of the formation of a passive.

Cost of production

It is necessary to calculate the cost in order to form the financial result of the company.

Fixing the purpose of using resources is possible after completing the stages of the production process where they were irrevocably processed. Based on data from already completed economic output operations, an economic interpretation of the use of resources is given, determining the costing item.

The full production cost of goods and work is formed in the context of costing items.

For each calculation item, there is a certain type of cost, which is based on a generally accepted grouping (see Chapter 25 of the Tax Code of the Russian Federation): Material, Labor, Depreciation, etc.

Product cost is an important indicator of a company's production and economic activities. Costs need to be calculated for the purpose of:

determine the profitability of production and individual types of goods,
identify reserves for reducing the cost of goods,
formulate the company's pricing policy,
calculate the economic efficiency of introduced innovations,
make informed decisions on adjusting the composition of manufactured products.

Costs are calculated based on operational accounting data. The user can calculate the cost using one of the following methods:

-Advance paynemt- it is used by trade organizations to determine the estimated cost of purchased material assets in a specific period of time. Calculated using the weighted average method. The data obtained is used to calculate the company's gross profit, provided that the sales plan is completed. To pre-calculate the cost, set up a routine task. As a result, the calculation is completed relatively quickly.

-Actual calculation- used based on the results of the monthly reporting period with a full calculation of the cost of batches of movement of item costs. With this cost calculation, you can choose a method for determining the cost of writing off material assets:

Monthly average- the cost of writing off products is determined by the average price for the reporting period (weighted average estimate),
FIFO(weighted average)- the cost of write-off according to FIFO is determined for batches of retired goods,
FIFO(rolling estimate)- the cost of writing off products according to FIFO is determined within the framework of full batch accounting.

The actual cost calculation is performed at the workplace Closing the month, it allows you to reflect all transactions of closing the reporting period.

Decoding of cost data for a certain period is carried out using a report Cost of goods.

Accounting for other expenses and income

The user records other company expenses, additional product costs, deferred expenses, which are directly attributable to the financial result of the organization.

The amount of costs generated as a result of the organization’s activities arises as a result of reflection:

Operations for the receipt of goods and services,
Transactions on receipt of services and other assets,
Operations for the purchase of inventory, monetary documents, other intangible assets and non-current assets,
Operations for writing off non-cash DS,
Operations for issuing cash DS, etc.

You can record other income and expenses that are not related to the sale of products and services for core activities (dividends, interest on deposits, etc.).

When accounting for other expenses and income, the following transactions are reflected:

Registration of expenses- reflection of arbitrary costs for the selected expense item,
Income registration- reflection of arbitrary income for the selected income item,
Write-off of expenses- expenses that were previously generated at a specific department according to the expense item specified in the document are written off,
Income reversal,
Reversal of expenses.

Reflecting any type of transaction, the amounts of management, accounting and tax accounting do not have to be filled out, so you can reflect the movement in only one of the areas of accounting.

Separate accounting of financial results

Thanks to the application solution, they generate the financial result from the sale of products and works separately for orders, transactions, divisions or managers, suppliers, groups of financial accounting of goods.

For each segregation object, you can generate a complete financial result (cost, revenue, profit, profitability).

Managerial balance

Managerial balance needed to assess the financial condition of an organization; this is a simplified version of the balance sheet.

Thanks to the management balance sheet, assets and liabilities are under management, the direction of use of financial resources is controlled, financial accounting data for products, mutual settlements with customers and suppliers, cash and non-cash DS balances, and other assets and liabilities are included.

Management balance sheet data is generated both for the company as a whole and for each individual organization. Each section of the balance sheet can be deciphered into a document that reflects individual business transactions. Information about imbalances can be displayed separately, this will help identify possible errors in accounting.

A comprehensive analysis of all company income and expenses by item is performed based on the report Income and expenses.

To maintain financial accounting in the 1C: Trade Management program, you need to configure its parameters in accordance with the needs of the enterprise. This can be done in a special form.

Section: Master data and administration – Section settings – Financial accounting and controlling

The link opens the “Financial result and controlling” settings form, which contains sections for settings for financial results, accounting for goods and target indicators. Let’s look at the “Financial Result” settings section:

There are checkboxes here that enable or disable the following features:

“Take into account other income and expenses” - accounting for income and expenses not related to core activities, as well as deferred expenses and additional expenses for goods.
“Financial result by areas of activity” is the ability to register the company’s areas of activity in the program and then take into account income and expenses in the context of these areas.
“Groups of financial accounting settings” – additional settings for items and calculations that allow you to group objects according to the rules of reflection in accounting.
“Groups for analytical accounting of items” – additional analytics for items, allowing the user to independently create analytical accounting parameters, indicate them during operations and then generate reports in their context.
“Take into account other assets and liabilities” - the ability to reflect other transactions (not related to the main activity) associated with assets or liabilities, for example, transactions with fixed assets.
“Create a management balance sheet” – the ability to generate a “Management Balance Sheet” report to analyze the financial condition of the enterprise and control the balance of assets and liabilities.

Activities

If an organization keeps records of areas of activity, it is necessary to enter them in a special directory:

Section: Financial results and controlling – See also – Areas of activity

For an area of activity, indicate its name and status - “Used” or “Not used”. If necessary, you can create groups in the directory that can be selected in the “Directions group” field:

Methods for distributing income and expenses by area of activity

In order for income or expense to be attributed to any area of activity, one or more distribution methods must be specified in the program. To do this, you need to enter them in the appropriate directory:

Section: Financial results and controlling – See also – Methods for distributing income and expenses by area of activity

When entering a method, you must select a distribution rule: proportional to income, expenses, gross profit or coefficients. In addition, the tabular part indicates the areas of activity for which distribution will be made in this way. If the tabular part is left empty, the distribution of income or expense will occur in all directions.

When choosing the “Proportional to coefficients” rule, you must specify a coefficient for each area of activity. If you enter only one direction and specify any coefficient for it, then the income or expense will be completely attributed to this direction.

In the future, the distribution method can be used when distributing both other income or expenses and sales from core activities.

When reflecting other income or expenses, the item of income and expense that is selected in the document “works” (for example, a payment document, sale or receipt of services and other assets, etc.). If the article specifies the distribution option “By areas of activity,” then the distribution method must also be selected. The amount of income or expense will be distributed between areas of activity according to this method. For more information about other income and expenses, see our materials on management accounting in UT - and.

Also, distribution methods can be used in setting up automatic sales distribution.

In the 1C: Trade Management program there is no way to directly link a sales document to a line of business. The distribution is carried out automatically by regulatory documents, usually during the month-end closing. You must first configure the distribution rules.

Section: Financial results and controlling – See also – Setting up distribution of sales by business lines

Settings are added using the “Create” button. Several settings can be used at the same time.

At the bottom of the settings form, they indicate how the distribution will take place: to a specific area of activity or according to the method of distribution. In the first case, you need to choose a direction, in the second, a method.

Above indicate the parameters by which the program will select documents for applying this setting: client, division, item and organization. Not all parameters can be specified. For example, in Figure 5, the division “Wholesale Sales Department” and the direction of activity “Wholesale Sales” are selected. This means that all sales made in this department will be attributed to this line of business (in the absence of other priority settings, as described below).

In addition, you must mark the use and indicate the date from which the setting is applied. The setting will last from this date until a new setting with the same parameters is introduced. For example, if you create a new setting and in it from 06/01/2016 you specify a different direction for the wholesale sales department, then from this day the sales of this department will be distributed in a new way.

How do you select a setting when distributing sales reflected in a document? For this purpose, priorities are set in the program. They are distributed in reverse order: the client comes first, then the division, product line and organization.

Figure 6 shows an example of a list of settings. In it, most of the settings relate to divisions: the sales of each division are distributed to a certain line of activity, for example, the wholesale sales department - to wholesale sales, etc. However, there is a separate setting for the Simon and Schuster client - the "Sales to Distributors" direction. This means that sales to a given client will be assigned specifically to this direction, regardless of the department, since the client has a higher priority.

Sometimes it is convenient to set distribution settings for an item. In this case, sales from one document can be distributed to different types of activities, depending on the item. If a separate organization of the holding is engaged in a certain area (for example, retail trade), it makes sense to create a setting for this organization. But you should remember your priorities. For example, if, with the settings shown in Figure 6, a sale is reflected in the organization “IP Entrepreneur” and the division “Retail Sales Department,” then this sale will be assigned to the direction “Retail Sales (office),” although something else is specified for the organization. The direction specified for the department will be used as it takes precedence.

Financial results

After completing the routine operations for closing the month, sales will be distributed according to the settings. This will be reflected in the reports. Let's look at the "Financial Results" report.

Section: Financial results and controlling – Reports on financial results – Financial results

The report is generated in the management accounting currency. Sales revenue and cost of sales are distributed by business area. Please note that in the direction “Add. services”, only revenue is distributed, and there is no cost (since it cannot exist for a service).