25 account. Production Maintenance Costs

Every company undertakingproduction activities, is faced with the need for additional costs aimed at improving the efficiency of the process. Maintaining equipment, machinery, premises in a condition suitable for use 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 expenses, it is necessary to keep a record of them separately from the main production.

Accounting

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

Expenditures

Depending on the provisions approved inaccounting policies 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 the 25 bill, summarize and distribute by types of manufactured products in proportion to the selected indicator (cost, PH, consumption of current assets, etc.). ODA is structurally similar to production, but their separate accounting and control allow for a deeper analysis of costs and identification of problem areas of the main process. 25 account summarizes the following types of expenses:

1. Materials, raw materials, spare parts, consumables.
2. Non-current funds of the enterprise.
3. Depreciation of equipment and machinery.
4. Intangible assets.
5. The remuneration of employees employed in general production facilities.
6. Deductions from s / n.
7. The cost of repairing machinery, equipment.
8. Maintenance, maintenance, repair of own and leased premises of an economic and production nature.
9. Communal expenses.
10. OS upgrade
11. Production tool, inventory, devices, IBE.
12. Contents of protection.
13. Maintenance of the production process.
14. Occupational Safety and Health.
15. Wastewater treatment facilities, environmental protection.
16. Taxes in budgets of various levels.
17. Other costs.

The reflection of the amount of costs

25 debit account summarizes all written-off ODA, inDuring the month, the turnover accumulates, and as a result shows the total monetary value of the expenses. This compiles the accounting records of the following plan:

• Dt 25 Kt 02, 05. Accrued depreciation of IA and OS.
• Dt 25 Kt 10, 16. The materials used for general production (ODA) needs are written off.
• Dt 25 Kt 69, 70. The salary of ODA personnel has been assessed, contributions to funds have been made.
• Dt 25 Kt 60, 76. Charged to the costs of ODA services provided by third parties.

Transfer costs to the cost of production

At the end of each month worked mustto close the account 25. The amount of expenses on the debit of the account is calculated and written off to the main production, i.e. it is included in the cost of manufactured products. In the production of several items of goods overhead costs are divided between them in proportion to the selected coefficient. An accounting (entry) entry is made (Debit 20 - Credit 25). The amount of debit turnover must be equal to the amount written off on the loan, the balance on account 25 is not allowed. With an automated accounting system, the process of closing 25 and 26 accounts occurs automatically when you start the “period closing” function. At the preparatory stage, depreciation of equipment and machinery used in the pilot, emergency protection, auxiliary production and the main cycle is charged. Further, according to the settings, the program writes off expenses from the 25th account. After the closing procedure, it is necessary to check the balance sheet and make an analysis of the account for the presence of balances.