Cost calculation in UT11, or where did batch accounting go? Cost calculation in UT11, or where did batch accounting go 1c trade management 11.2 cost calculation

This article covers the following topics:

• How is the cost of inventory and materials calculated using the average cost and the FIFO method;
• How are warehouse movements taken into account in UT 11;
• What options exist for calculating cost in UT 11.

How is the cost calculated?

Calculation based on average cost

In UT 11, the calculation of the cost of disposal of goods at average cost is performed based on the results of the month (weighted average cost). This means that when calculating the cost of goods disposed of, all receipts for the month are taken into account. In this case, the balance of goods at the beginning of the month is taken into account. Thus,

Cost of a Unit of Goods = (Balance of Goods at the Beginning of the MonthValued + Cost of Purchases of Goods for the Month) / (Quantity of Initial Balance + Quantity of Receipts)

Differences in cost calculation in UT 10.3 and UT 11

UT 10.3 uses classic batch accounting using the FIFO method. At the same time, the system stores information about the cost of each batch of incoming goods. The FIFO method assumes that when a product is disposed of, the quantity and cost of the product must be written off sequentially from the earliest, in terms of time of receipt, batches.

In UT 11, cost calculation is performed using the FIFO method and is based on the accounting provision (PBU) “Accounting for inventories PBU 5/01”. In accordance with this, the balance of goods in the warehouse is calculated in quantitative terms. Next, the valuation of the balance at the end of the month is determined, which corresponds to the calculation of value using the FIFO method. To do this, the quantity and value of the remaining goods are collected sequentially from the last batches, according to the time of receipt, since calculation using the FIFO method implies that the first batches have already been written off. Then the quantity of goods removed from the warehouse during the month is determined. The cost of goods receipts for the month is determined taking into account the value of the initial balance, and from this value the cost of the balance at the end of the month, calculated using the FIFO method, is subtracted. The resulting value indicates the cost of writing off the goods for the month. The cost of writing off a unit of goods is determined as the cost of writing off goods for the month, divided by the quantity of goods disposed of in the month. The cost of each shipment is calculated as the product of the cost of a unit of goods and the quantity of goods written off.

Analytics in cost

Calculation of the cost of goods in UT 11 is carried out in the context of the following analytics:

• Organization, warehouse;
• Nomenclature, characteristics of nomenclature;
• A number of other analysts.

Cost accounting by analyst is carried out independently. One product item in different warehouses may have different costs. Cost calculation is carried out based on analytical objects. In this case, each analytics object is formed by the above parameters. For each analytical object, a linear equation is compiled. Thus, a system of linear equations (SLE) is obtained. Linear equations are compiled based on the identity:

Cost of Goods Remaining at the End of the Month = Cost of Receipts for the Month + Cost of Initial Balances - Cost of Write-offs for the Month

Before compiling the SLU, the system calculates the total balance that should remain in the warehouse using the FIFO method. In this case, the valuation of the remainder is determined based on the latest batches.

Features of cost calculation

There are some features in calculating cost using the FIFO method in UT 11:

• The party is clearly absent. This means that it is not possible to obtain a valuation report for the lots. To isolate specific batches, you need to use additional characteristics of the nomenclature, or separate accounting by departments/managers;
• All unwritten batches from the previous month are combined into one batch. The quantity and value of this lot is the sum of the number and value of unwritten off lots;
• All receipts of one product from one supplier within one calendar day are considered one batch. The quantity and cost of this batch consists of the quantity and cost of goods received;
• All write-offs of goods within one month are accounted for at average cost, regardless of the method used to value goods when written off (at average cost, FIFO);
• Movements of goods and other transactions without a known valuation are not used in the valuation of the balance of goods in the warehouse at the end of the month. This rule has an exception. These operations are taken into account in the valuation of the remaining goods in the warehouse, in the event of a shortage of current receipts of goods with a known value.

Pros and cons of the technique

In comparison with classic batch accounting in UT 10.3, cost calculation using the FIFO method in UT 11 has pros and cons.

• The system is not sensitive to the order in which receipt and sales documents are entered;
• The time for cost calculation and period closure has been significantly reduced;
• Managers' manipulations with the timing of document processing are eliminated by averaging the cost of written-off goods within all documents of the month.

• Lack of possibility of batch evaluation after implementation of the implementation document;
• The inability to instantly assess gross profit when posting a sales document.

How are warehouse movements taken into account in UT 11?

In UT 11, a warehouse is understood as a certain territory where goods are stored. A warehouse can be presented in the form of racks, shelves and cells designed for storing goods. In this case, the system can keep records of goods in each cell (address warehouse). The directory "Warehouses (warehouse territories)" is hierarchical. For a group of warehouses, you can configure the selection of this group in orders and invoices for receipt (shipment) of goods. If in one receipt (shipment) document it is necessary to take into account operations for several warehouses, then these warehouses must be placed in a warehouse group. If warehouses belong to different groups (not related by hierarchy), then it is impossible to carry out group operations with them.

To reflect the operation of moving inventory items from one warehouse to another, the document “Movement of Goods” is intended, which performs movements in the “Cost of Goods” register in quantitative terms. The valuation is established by the document “Calculation of the cost of goods”. In addition, movements are carried out through the registers Goods of organizations, Goods in warehouses, Free balances.

What options exist for calculating cost in UT 11

In the document "Calculation of the cost of goods" you can choose two calculation options:

• Preliminary,
• Actual.

Preliminary cost calculation

It is recommended to carry out cost calculations multiple times over the course of a month using the “Preliminary” calculation option. To do this, in the client-server version of work, you can configure a routine task. In this case, the calculation is carried out relatively quickly. The cost of each disposal and the cost of remaining goods are not calculated. The document determines the average cost of goods and records it in the information register “Cost of goods”.

It is convenient to analyze the preliminary cost in the “Income and expenses” and “Sales volume by type of goods” reports. To generate reports, go to the “Finance” section and execute the “Finance Reports” command in the navigation panel.

Actual cost calculation

After the end of the month, the document “Calculation of the cost of goods” is carried out with the “Actual” calculation option. In this option, the cost of disposal of goods and remaining goods in warehouses is calculated. Additional costs are allocated to the cost of goods. Cost calculation with calculation option The actual one can be performed repeatedly within a month if there are no problems with the performance of the information system.

Concluding remarks

Typically, in enterprises, with rare exceptions, documents do not keep up with actual trade transactions and, as a rule, are entered into the accounting system retroactively, corrected, reposted, etc. With a large turnover, restoring the sequence of documents in UT 10.3, calculating costs and closing the period requires significant costs. The advantage of UT 11 in these operations may be a decisive factor in the choice of an accounting system for trade enterprises, especially for those who for management accounting It is important to obtain results independent of the order in which documents for receipt and sale of goods are entered.

After the shipment of goods, the document movements in the registers “Cost of goods” and “Revenue and cost of sales” do not contain resources for the cost of goods. And, naturally, cost analysis reports also do not display data. All this is explained by the fact that in UT 11 the calculation of cost occurs in a separate document, which is called “Calculation of the cost of goods”. You can find it in the Finance – Regulatory Documents section. In this document there are 2 options for calculating the cost - PRELIMINARY (intended to obtain the planned cost. The calculation is always based on the average without taking into account additional costs) and ACTUAL (in this case, the method of estimating the cost of goods can be specified either by the average for the month or FIFO.

If the selected method differs from that specified for the organization, the program will warn and perform the calculation according to the method specified in this document). It is recommended to create one document per billing period (month) and, if it is necessary to obtain the planned cost, create a document “Calculation of the cost of goods” with the “Preliminary” option and repost it as necessary (it is better, of course, to set up routine tasks). At the end of the month, change the option in this document to “Actual” and post the document. The date of the document plays an important role, because Cost calculation will be carried out on the specified date. Therefore, it is necessary to indicate the end of the billing period, and the time does not matter. I would also like to note that when manually conducting it, it is better to press the “Pass” button rather than “Pass and close”, because There may be error messages that will close along with the document window and the user simply will not notice them.

Well, now directly to the cost calculation scheme in UT 11. As I already noted, UT 11 uses 2 methods of calculating costs - weighted average and FIFO.

Average cost calculation is performed based on the results of the month. The calculation formula is quite simple - you need the balance of the goods in the valuation at the beginning of the month + the cost of purchasing the goods and divide this by the amount of the initial balance + the amount of receipt.

Calculating cost using the FIFO method is a little more complicated. In UT 11 there is no classical concept of “batch”, so first the quantitative balance of goods at the end of the month is calculated. To calculate the valuation of this balance, the quantity and value from the latest receipts are sequentially collected, because It is believed that the first batches have already been written off. In this case, only receipts with a known value are taken, i.e. movement of goods is not taken into account. This amount is deducted from the cost of all receipts for the month and the amount of the initial balance. Thus, the sum of all expenses is obtained, which is distributed in proportion to the number of disposed goods.

Cost calculation in UT 11 is carried out in the context of accounting analytics: Organization, Warehouse, Item, Item characteristics, Supplier, Transaction, Division, etc. It follows from this that the cost of one item in different warehouses may differ or items having different characteristics (even color , especially if goods of different colors were purchased from different suppliers). By the way, you don’t have to keep track of costs by type of inventory. To do this, you need to uncheck the “Separate accounting” checkbox in the Administration – Finance section. To calculate the cost for each analytics, a linear equation is compiled, thus obtaining a system of linear equations (SLE).

Let's look at a few examples:

Example 1.

Within a month, 50 pieces of goods arrived at the warehouse. in the amount of 20,000 rubles. and quantity 30 pcs. in the amount of 18,000 rubles. from one supplier. There were 2 sales in quantities of 18 and 14 pieces. of this product. At the beginning of the month, the balance of goods was 2 pieces. for the amount of 1,000 rubles. Before compiling SLUs, the system first calculates the ending balances. In our case, it turns out to be 50 pcs. (2 + 50 + 30 – 18 – 14).

26,000 = 1,000 + 20,000 + 18,000 – 18x – 14x, where x is the average cost of one unit of goods

Solution of the equation:

So, the cost of the first shipment is 406.25 * 18 = 7,312.50, and the second is 5,687.50. And now a more complex example.

Example 2.

But I would like to note that such a distribution of inventory types does not always work in practice. The fact is that when making a shipment, the system takes data on consumption analytics from the information register “Dates of receipt of goods by organization”, where grouping occurs by supplier and the maximum date is selected. Also, during the initial posting of a goods receipt document, an entry is added to the information register, but when the date of the document is changed and the document is posted again, the entry in this register is not updated. Therefore, it is convenient to use the “Analysis of the cost of goods” report (it is located in the Finance - Financial Reports section), and either decipher or change the report version by adding groupings by supplier (whichever is more convenient) to view the analytics of invoices. You can also view data on inventory types directly in the shipping document by clicking the "Open inventory types" button.

0 = 15,000 – 9ХСаПп – 5ХСаПп – 1ХСаПп, where ХСаПп is the average cost of one unit of goods in warehouse A of the supplier “LLC Polytext”

1ХСбПп = 1ХСаПп, where ХСбПп is the average cost of one unit of goods in warehouse B of the supplier "Politext LLC"

In the configuration for 1C: "Trade Management" in edition 11, instead of the usual batch accounting, the so-called RAUZ appeared, or, more correctly, in terms of UT: keeping records of the cost of goods by type of inventory.

To begin with, it’s worth telling what it is ROUSE and where he came from.

RAUZ - advanced cost accounting analytics. This mechanism first appeared in the SCP and Integrated configurations in 2008. It provides for storing information about goods (products) and costs in one register (or rather, in three instead of 32 for UPP - taken from here) and not in the context of batches, but in the context of an accounting analyst, which speeds up the calculation and determination of the total cost of goods (final products). This calculation does not occur at the time of sale (write-off) of the goods (products), but as a separate processing (document) just to take into account all costs and speed up this process.

In the UT11 configuration, this term (RAUZ) is not used, because as such “cost accounting” is not provided (more precisely, it is provided, but not in the same volumes and in that sense), but the basis remains:

1. The number of registers has decreased compared to UT10.3

Was 18: Costs, VATLots of Goods, VATPresented, VATPresentedRealization0, VATAccrued, = VATIndirectExpenses, VATSales0, Lots of GoodsInWarehouses, LotsofGoodsTransferred, Sales, SalesOnDiscountCards, SalesCost, SoldGoods, GoodsVNTT, GoodsV ReserveInWarehouses, GoodsInRetail, GoodsInWarehouses, GoodsOrganizations.

Now 4: Revenue and Cost of Sales, Free Remains, Cost of Goods, Goods in Warehouses;

2. The cost price is calculated not at the time of writing off the goods, but in a separate document, a regulatory task;

All this, of course, is good, but it is worth saying that for Integrated or SCP, where various costs, production and complex cost calculations are used, RAUZ is an indisputable advantage, but for Trade Management, where in principle everything is quite simple - bought, sold, managed accounting by type of inventory becomes quite a problem. When managers cannot track the gross profit of sold products in real time, this is not very good, especially since it is worth saying that in UT10.3, to speed up the process of processing documents, it was possible to process documents by batch not in real time, but by separate processing!

Comment: Enable the ability to use batch accounting only in UPP. In the Integrated accounting settings, there is also an option to account for goods, by batches, BUT the cost price in this case will not be formed at all. There is no such option in UT11.

Let's move on to setting up accounting in UT11.

You can enable separate accounting in the Administration subsystem on the Finance tab.

If the " By department or manager", for each Division (Regulatory reference information - Enterprise Structure), you need to indicate what exactly records will be kept for this division.

Important: These are very interesting parameters; if you set them by division managers, then only the manager who purchased them will be able to sell the product; if you set it by department, then you can sell goods only from the department for which it was purchased (there is no standard mechanism for moving goods among departments).

Sign " By financial accounting groups" allows you to specify additional analytics for financial accounting of settlements with suppliers in receipt documents, then you will also need to indicate this analytics in sales documents.

The trait " Deal", makes it possible to indicate transactions upon receipt of goods and their sale.

The most necessary and non-binding sign is " By supplier", the partner (supplier) is indicated in the Receipt document, and is determined automatically upon sale.

Important: refilling of inventory types in a document occurs only at the time of posting if:

• the document was not carried out;
• key details in the header or in the PM have been changed;

And also, the types of records are automatically refilled in all documents when setting or removing the sign of maintaining separate accounting in the settings .

Conclusion: simply reposting documents will not repopulate the inventory types in the documents!

After setting the necessary characteristics, at the time of goods receipt, the corresponding elements of the Inventory Types directory will be created, which will act as batches, and when writing off (selling) the goods, these types of inventory, depending on the specified details, will be automatically determined and substituted in the document. You can view the selected inventory types by clicking on the "Open inventory types" button on the PM document toolbar.

After the goods have been capitalized and sold, it is worth determining our profit from the sale. For this purpose, there is a document “Cost Cost Calculation” (Finance Subsystem - Regulatory Documents). This document has 2 options for its formation: preliminary and actual.

At preliminary calculation the operational cost is formed (not full): additional costs are not taken into account. expenses, the cost of sales is not adjusted depending on the adjustments of the previous period, revenue is not distributed among the organization’s activities, and rounding errors are not written off.

Advance paynemt needed specifically for managers who need to see the cost of products sold in real time. But there is no way to obtain it in real time, and it is possible to carry out this document automatically through a routine task. For it to work, you must: in the settings of methods for estimating the cost of goods (located in the organization card on the left in the navigation panel "Methods for estimating the cost of goods"), set the attribute " Update with a routine task". Then, in the settings of routine tasks (Administration - Support and Maintenance - Routine and background tasks), find "Cost cost calculation", make sure that it is used and set a schedule for it.

Actual calculation must be done manually at the end of the month. To do this, you need to set the appropriate attribute in the “Calculation of Cost” document and carry it out.

Now you can generate a gross profit report.

From the outside it seems that everything is beautiful, but if you try to get the cost in terms of sales documents, you will get the picture:

This leads to the conclusion that it is not possible to obtain the cost price in the context of sales documents in UT11.0.8.11 using standard means.

P.S. The column “Additional expenses” in the Gross Profit report and the documents “Distribution of expenses for the cost of goods” and “Distribution of expenses and income” deserve special attention, but this is in a separate article, as well as the tricks of calculating the cost and pitfalls in the cost of UT11.

The write-off cost can be calculated both for a month and for a certain period of time through the document “Calculation of the cost of goods”. You can also calculate through the monthly closing assistant.

Note. The cost is calculated for each warehouse separately.

• The average monthly cost is calculated at the end of the month. Each product receives the same cost per month. The calculation formula is as follows:

(balance (of cost) at the beginning of the month + receipt (of cost) during the month) / (balance of quantity at the beginning of the month + receipt of quantity during the month) = cost

• The FIFO weighted valuation is calculated to determine the value of the balance using the following formula.

(balance (cost) at the beginning of the month + receipts (by value) during the month) / (balance at the beginning of the month (quantity) + receipts during the month (quantity)) = cost price of absolutely any batch for the selected month

• FIFO rolling estimate calculates the consumption of goods in order of receipt, i.e. if one item of the nomenclature arrived earlier than another item that arrived later, then the first one will be written off earlier.

Practice of calculating cost in 1C:UT 11.1:

Method one. The simplest one is to create the document “Sales - Documents for calculating the cost of goods” at the end of each month.

Method two. Through “Administration - Support and maintenance - Routine and background tasks - Cost calculation - Run now.” You can also configure a scheduled task to run automatically once a month.

Rice. 1

Rice. 2

How to perform the cost calculation procedure:

1. Right-click on the cell with the red number (in the “Gross Profit” column), then “Decrypt”. There you need to select “Registrar” - you can see what documents the movements were made with.

2. We look at the accumulation register through the menu:

“Menu” - “Service” - “Options” - “Display the “All functions” menu”;

Go to the menu “All functions” - “Accumulation registers” - “Goods in warehouses (or goods of the organization), or “Cost of goods”.

If you perform a selection by nomenclature and characteristics, you will see at what price it was purchased (the “Receipt of goods and services” document, or entering opening balances), and at what price it was sold;

Rice. 3

Rice. 4

Rice. 5

Note. Currencies are divided in 1C:UT into the currency of management and regulatory accounting mainly for the formation of accounting documents in the program: book of purchases and sales, etc., but if they are the same (rubles), then there will be no difference in the reports, depending on the choice of currency.

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