Batch accounting version 2.1 and 2.2. Main questions about batch accounting

This article addresses the questions that partners and users most often ask when moving from traditional inventory and cost accounting to advanced analytics. In part, they relate to batch accounting in general. The material was taken from ITS-Ukraine and adapted to meet the requirements of Russian legislation. It is addressed to users of the programs "1C: Manufacturing Enterprise Management 8" and "1C: Integrated Automation 8".

When using the FIFO method, there is no way to obtain this information. The method is based on assumption that the batches were dropped out in the same order in which they arrived at the enterprise. When writing off using this method, a mathematical calculation occurs - exactly the same as when writing off using the average.

When choosing the FIFO write-off method, as well as when choosing the “average” method, the financial director (chief accountant) realizes that identified records of each unit of inventory will not be maintained. The write-off cost depends only on the rules dictated by the chosen method, and does not depend on which shelf in the warehouse the retired stock was removed from; in what sequence did the car drive around the stores when delivering goods to them, etc.

This approach PBU 5/01 (approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n) prescribes to be used regardless of whether accounting is automated or not. But if, with manual accounting, the accountant himself determined the write-off cost, guided by the standard (or deviating from it if desired), then the program performs a fully automatic calculation of the cost, the accountant no longer influences it.

But when working in the traditional mode, I saw a batch from which the stock was written off. But in advanced analytics mode I don’t see it

Indeed, in the register Lots of goods in warehouses when writing off inventory, indicate Posting document. But this is not information about which batch the stock was actually written off from. This is the batch that was selected by the program based on the same assumption. Its indication does not provide any additional information for analysis. It is indicated for technological purposes: in order to obtain information about the “remaining” batches of inventory and select the batch that arrived first from them when posting the next write-off document.

Information about retired lots is needed to analyze the turnover and profitability of goods from various suppliers

If each of the goods is purchased from only one supplier, to analyze these indicators you do not need information about retired lots; it is enough to indicate in the product nomenclature card Main supplier. After this you can, for example, in the report Inventory accounting statement indicate grouping Nomenclature. Main supplier and compare the turnover of goods from different suppliers.

If a product of the same name is purchased from several suppliers at the same time, reliable information about the sales volumes of specific suppliers cannot be obtained when written off using the FIFO method. Report is formed on the basis of the same assumption: goods are disposed of in the same order in which they arrived at the enterprise.

If it is really important for an enterprise to analyze the volume and cost of sales of individual suppliers and if it is possible during a sale to determine whose goods are being sold, then these goods need to be identified in the information base: for example, goods from different suppliers should be assigned to different characteristics.

If this is not possible, it is better to first determine the purpose for which financial indicators are compared when selling goods from different suppliers. At an enterprise, the question “what goods should we buy from this supplier?” is usually not resolved. The question is being resolved: “from which suppliers should we purchase this product?” Therefore, the best result will be obtained not by comparing the profits from the sale of all goods from different suppliers based on the results of previous periods, but by comparing the conditions under which different suppliers offer a specific product now.

If you still need to get indicators similar to the report indicators Gross profit by supplier, you can write your own report based, for example, on the following assumption: goods from various suppliers are sold in proportion to the volume of their receipts for the corresponding period.

But I also analyze the delivery conditions based on the consignments of goods received. And in the advanced analytics mode and when goods arrive in batch accounting registers, the supplier is not indicated

Volumes, prices and terms of purchases are registered in a specialized register Procurement. A report is generated based on the data in this register Procurement.

To analyze the supplier's fulfillment of its obligations, you can generate a report List of orders to suppliers. The report allows you to compare the volumes of ordered and purchased orders, as well as prices and terms of order and purchase

In the traditional mode, the write-off value of purchased inventory is actually determined in the write-off document. But does this really mean that it is determined immediately and accurately?

The cost of write-off, including the “average” method, depends on the sequence of document entry. When entering all receipt and write-off documents promptly, i.e. at the time of the transaction, the cost is actually determined immediately when generating the documents, or more precisely, when they are carried out in batches. But if at least several goods circulation documents are entered “retroactively”, you need to start processing Carrying out by batches, which will recalculate the write-off cost.

But even if we assume that the document entry sequence is always followed, the write-off cost may still change:
- due to the receipt of additional costs for the acquisition of inventories;
- the average write-off cost for the period can be determined, the same for all disposal documents.

This means that even when accounting in the traditional mode, an accountant (economist) usually understands that he immediately receives not an exact, but an estimated write-off value, which will allow him to estimate the amount of costs or profit from the transaction, but may change when the month is closed.

In advanced analytics mode, such an assessment is also possible. The valuation method is determined within the framework of the enterprise's accounting policy:
- for direct costs - at the average cost of a unit of inventory at the time of disposal;
- at planned cost

Estimation “at direct costs” allows you to fairly accurately estimate the cost of write-off, but only if the sequence of document entry is followed: incoming documents are entered before expenditure documents. But one of the main advantages of the advanced analytics mode is the ability to break this sequence. Working in this mode, you no longer need to monitor the timing of documents: if an expense document is entered at 10:00 and a receipt document is entered at 11:00, this will not affect the cost calculation; this situation will not need to be identified and corrected when closing the month.

The “at planned cost” method allows you not only to quickly estimate the cost, but also at the end of the month to determine and analyze the discrepancies between the planned and actual costs. In practice, the standard-costing method of management accounting is being implemented, while accounting standards are fully complied with.

But the planned cost price at an enterprise is calculated once a month, and purchase prices may increase during the month. It turns out that the estimate based on the planned cost will be inaccurate

If purchase prices change significantly, the planned cost must be updated. First of all, in order not to miss the moment when you need to revise sales prices, and only then to obtain more accurate data when writing off.

The program allows automated and fully automatic updating of the planned cost according to specified rules. These rules can be modified, for example, to initiate an update of changed purchase prices and the planned cost of products for which the purchase prices of components have changed.

In addition, you can automatically record supplier prices when stock arrives. You can control their deviation from the planned cost using the report Price analysis. Only deviations that exceed a certain materiality criterion can be displayed in the report. If such deviations are identified, it is necessary to revise the planned cost of purchased inventories and products made from them.

And at the end of the month, when the exact cost of the write-off is already known, I still don’t see the amount of each write-off document

The desire to analyze the cost of each document is not so rare. But an accountant who expresses such a wish usually cannot answer the question for what purposes he needs it.

This is a habit left over from the days of manual accounting or “patchwork” automation. Then each accountant kept his own accounting section independently, and before the end of the month, accountants leading adjacent sections checked the order journals. When deviations were detected, they identified source documents that were “lost” or incorrectly assessed in one of the accounting sections. In particular, the material accountant checked the write-off amounts with the production accounting and sales accountants.

When working in one information base, the principle of double entry is strictly observed. For one transaction, the cost of written-off inventories cannot mistakenly be more or less than the cost of accrued costs.

For a material accountant, information about the cost of inventory for each item, accounting account, and warehouse is important. For a production accountant - information on the cost of material costs for each cost analytics: item, account, division, item group and order. This information can be obtained from reports Inventory accounting statement And Cost accounting statement. The total assessment of each write-off document will not provide additional information either for cost analysis or for checking the correctness of the reflection of primary documents.

Indicating a specific batch “in certain cases” is not economically feasible and does not comply with current legislation.

Arbitrarily selecting parties without sufficient grounds will distort the results of individual transactions and even areas of activity, and will also create additional work for the accountant keeping records. Identified accounting is needed in cases where there are grounds for manual selection. Such grounds are given in PBU 5/01. This, in particular, applies to inventories that do not replace each other (i.e., having different consumer qualities). And in these cases, it is not receipt batches that are identified, but rather inventory units: having different properties or intended for different purposes.

Is identified accounting implemented in advanced analytics mode?

Inventories that have different consumer qualities are reflected in the configuration as different characteristics of the item. Separate accounting of inventory costs for different characteristics of the same item is optional, depending on the user-defined accounting detail.

Separate accounting of inventories intended to fulfill different orders is possible in the traditional accounting mode - this is separate accounting for orders. In the advanced analytics mode, it is not supported in its pure form, since it contradicts one of the basic principles of this mode: the cost of writing off a unit of inventory is always the same, regardless of the direction of disposal.

However, there are ways to obtain information about write-off costs by order:
- stocks of the same item intended to fulfill different orders should be taken into account as different characteristics or series of the same item;
- take into account production costs in the context of orders; when analyzing the results of an order, compare the amount of sales and the amount of production costs for this order;
- independently modify the configuration and include the order in the analytics key.

If none of the above methods are suitable, and if it is really important to keep separate cost records by order, then it is advisable to keep records in the traditional mode.

The most detailed cost estimate possible is not always the most accurate. A detailed calculation is needed where the cost of various analytics differs for objective reasons.

Accounting for cost by warehouses is advisable if the warehouses are located far enough from each other: for example, this is the central warehouse of the enterprise and the warehouses of its branches. The cost of identical inventories in these warehouses may vary significantly: or they are supplied separately by suppliers, including at different prices; or the cost of delivery costs to each warehouse differs.

If different warehouses are a material warehouse and workshop storerooms, then the cost of identical materials in these warehouses may also differ. But these differences are caused by subjective reasons: for example, when maintaining records in the traditional mode, different batches of materials were written off to different departments. Therefore, accounting for the cost of warehouses will not clarify, but will distort the picture of the cost of production of these workshops.

Determining the cost of each series of products is advisable when products of different series are manufactured using different technologies (for example, due to differences in the chemical composition of materials in different series); or if series refers to products from different orders. In other cases, calculating the cost of various series will not provide any additional information.

Determining the cost of each inventory characteristic is advisable when different characteristics not only have different consumer properties, but also different cost compositions: for example, raw materials at different prices; various manufacturing technologies. In particular, taking into account the cost of shoes of the same model, but of different sizes and completeness, can provide more complete information for a shoe factory - and not provide any information for a shoe store.

But even if a detailed cost calculation does indeed give a more accurate result, this does not mean that it is actually advisable. Such a calculation will require significantly more time and resources, and we are not talking primarily about the calculation itself (it is performed automatically), but about checking the correctness of filling out the analytics in the primary documents. Therefore, when deciding on the detail of the calculation, you should think: how much will such detail delay the completion of the calculation? Perhaps, for making management decisions, a less detailed, but more efficient cost calculation would be more appropriate.

Continuing the same example: the cost of different sizes of shoes of the same model in a shoe factory varies. But what decisions can this information be used to make? Would a factory refuse to produce shoes in certain standard sizes? And to determine a pricing strategy, it is enough to have information about the planned cost of shoes or even material consumption standards in quantitative terms.

Report Gross profit is applied in the traditional accounting mode and takes into account the cost of sales for each sales document.

In the advanced analytics mode, the cost of sales for a sales document is not determined, as is the write-off cost for each document.

When estimating gross profit, you need to proceed from the average cost per unit of disposal.

Average for the enterprise? But I need to analyze the gross profit of a division, a sales manager, a specific transaction

That is why the determination of the cost of sales must be carried out in each specific case, based on the economic feasibility of such an analysis.

If sales divisions are branches that either purchase goods themselves (i.e., are profit centers), or build a pricing policy taking into account the cost of purchase and delivery specifically for their branch, then the cost of sales must be determined within the warehouse (warehouses) of this branch. Similarly, if the sales divisions are stores with decentralized supply and different selling prices, the cost of sales must be determined within the store. And if stores are supplied from a distribution warehouse and the pricing policy is uniform throughout the network, then it would rather make sense to analyze the cost of sales as a whole for the enterprise.

In addition, we need to determine whether gross profit is the most accurate measure to evaluate the performance of the sales division? It may be better to analyze operating profit by subtracting from the sales amount not only the cost of sales, but also the division's sales expenses.

When analyzing the gross profit of a sales manager, you also need to take into account the organizational and financial structure of the enterprise. If the manager works in a branch that has a separate warehouse, then the cost of sales must be determined by the branch warehouse. And if, for example, “warehouses” mean neighboring hangars or zones of one warehouse, it is advisable to analyze the cost of sales for the enterprise as a whole (in this case, there is no point in determining the cost by warehouse).

Before analyzing the gross profit of a particular transaction, you need to understand why you need to do this (and whether it is actually necessary). Typically, the profit of a transaction is analyzed in one of the cases:
- or the cost of sales for the transaction differs significantly from the cost of similar or similar inventories - then we are talking about identified accounting, and the cost of sales is determined for a specific series of goods;
- or the terms of the transaction differ significantly from the standard terms of sale of the enterprise: lower prices, or discounts - then you need to take into account the reasons why such conditions are provided. Most likely, we are talking about large sales volumes (not necessarily within one transaction) or about attracting a new buyer. It is then appropriate to analyze the overall profit from sales to that buyer, rather than the profit from a specific transaction. Perhaps here, too, a more accurate indicator would be operating profit, which takes into account not only the cost of sales (the average for the enterprise or warehouse from which the buyer is supplied), but also the costs of attracting him and maintaining relations with him: business trips, presentations, etc.

These recommendations relate less to the advanced analytics mode and more to the automation of a large enterprise. In this case, it is necessary to adapt the standard solution for the following reasons:
- business processes and document flow of the enterprise have already been worked out, taking into account industry characteristics and the characteristics of a particular enterprise. You cannot expect that a standard solution will offer a document flow that is optimal for each production enterprise
- with a large amount of information, the time it takes to perform calculations, generate reports, etc. is important. What is required here is not universal mechanisms, but processing and reports optimized for specific work patterns and specific indicators.

Therefore, the standard solution contains some commonly used document autofill options and reporting metrics. Instead of trying to implement all possible options, a standard solution allows you to connect reports and processing tailored to a specific enterprise. For this, a typical solution includes the following mechanisms:
- connecting external processing for auto-completion of tabular parts and reports; other external treatments; external reports;
- analytical reports, with a customizable composition of indicators and rules for their calculation.

For example, it is the analytical reporting mechanism that is recommended to be used for analyzing gross or operating profit. How to determine profit depends on the operating principles of the enterprise: the cost of sales can be determined as the average for the enterprise, for the warehouse, or accurate to a specific series; Distribution costs may or may not be taken into account.

In the same way, the features of the automated enterprise must be taken into account when developing other reports and processing that are mentioned in this article: analysis of turnover and profit from sales of goods from various suppliers; updating the planned cost of inventories, etc.

→ “Receipt from processing”

→ “Batch (manual accounting)”

→ “Movement of goods.”

A party is a source of data about the document that formed the party, a party to a transaction, an agreement, item price. The batch allows you to display the exact valuation of inventory and, during the write-off of batches, carry out the sequence of repayment of batches (initial by date of receipt, FIFO, average).

To redeem batches the following is carried out:

→ selection of stocks that match certain filters;

→ from those that are suitable, receipts written off by time are selected.

When selecting a batch, enterprises act as filters, since inventories belong to a specific enterprise. Redemption of lots occurs:

→ within the enterprise;

→ within the framework of an accounting account → inventory items of the same item can be accepted for accounting on different accounts (repayment occurs within the same account, for example, batches of small and medium-sized products are not mixed with the same inventory items, but products).

Analytical inventory accounting can be carried out in a configuration by item (inventory), warehouses and batches. The exceptions are production accounts 23 “Production” and 24 “Defects” (“Chart of Accounts”).

Chart of Accounts

To save data on inventory items, use the “Nomenclature” directory, and to record inventory disposals. You can see batch balances using the “Subconto Analysis” report (“Subconto Analysis”).

Subconto analysis

Other materials on the topic:
empty value , grade , receipt from processing , accounting chart of accounts , inventory accounting , subconto analysis , return of goods from the buyer , batch accounting ,

Batch accounting is an accounting of goods, which is compiled separately for each batch of goods.

Its essence is that each batch of inventory receives a product label with a number. Next, batch numbers are entered into the consumable documents, and the batch label indicates the document numbers and the number of goods supplied.

It should be noted that for each batch of goods its own separate analytical account is maintained and the movement of the container is recorded in it. Every month, using this analytical account, a turnover sheet is compiled, which indicates the batch number for each group of goods, and also for each batch the amount and number of containers is indicated. This is the basic definition of batch accounting.

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It is also worth considering that batch accounting can be of the following types:

• manual
• combined.

The FIFO and LIFO methods are automatic and work without a user using a program algorithm; they write off batches of goods according to the date of receipt of goods. The manual method requires the user to enter all charges. The combined accounting method allows you to make manual adjustments to automatic write-off methods.

The FIFO method is more popular; in it, batches of goods received earlier are written off first. This method allows you to enter information retroactively. The LIFO method writes off batches of goods in reverse, which is good during inflation, when the purchase price is constantly growing, you can underestimate the markup, profit and VAT. However, this method is not entirely suitable for entering information retroactively.

Tasks of batch accounting

As for the tasks of batch accounting, the following can be distinguished:

• Batch accounting allows you to see the date, time, place or supplier of the purchase and the actual quantity of goods that are in the warehouse. This information is a tool for managers in subsequent purchases and sales of goods: what to buy, what not to buy, if you buy, then in what quantity and from which supplier.
• With batch accounting, it is possible to analyze the turnover and profit of goods from different suppliers. Each product has its own link to the supplier and is perfectly differentiated in the information base.
• Batch accounting allows you to calculate the cost of writing off goods. It should be noted that the data obtained by this accounting method depends on the sequence in which the documents were entered. If all receipt and write-off documents were entered promptly, the write-off cost will be relevant. If some batches do not correspond to the dates of receipt and write-off, in order to obtain the current cost of write-off, it is necessary to additionally perform batch-by-batch processing.

It is also necessary to pay attention to the fact that when promptly entering information about a product, the write-off cost may change due to additional costs for the purchase of subsequent batches of goods. This suggests that batch accounting provides an estimated write-off value, which may be different at the end of the month. But this cost already allows accountants and managers to determine the costs and profits from the transaction and control the shelf life of the goods.

An important factor is that batch accounting is not relevant when selling unique goods, such as a car. Since when selling such a product, only one receipt and expense document is issued. But when selling goods that are sold en masse - food, medicine, parts, etc., batch accounting will be indispensable.

When you can’t do without batch accounting

Enterprises with intensive trade, both retail and wholesale, cannot do without batch accounting, where there is no way to quickly find out the number of balances for the desired product.

Batch accounting is very important for organizations that sell goods with a short shelf life. It is in such cases that this accounting methodology allows you to track goods whose shelf life is ending and take appropriate measures to avoid financial losses.

How to organize batch accounting

Batch accounting is organized by constructing an algorithm. The algorithm is compiled depending on the task of batch accounting and the needs of the company. The complexity of the algorithm varies.

The speed of recalculation and the possibility of recalculation when previously entered data changes depend on this factor. As a rule, company specialists work on such algorithms. But now it is possible to use such algorithms via the Internet.

How to simplify batch accounting

The online system for business automation Class365 allows you to simplify batch accounting. In the program you can easily maintain warehouse accounting, namely, carry out the following operations:

• reception, capitalization, revaluation, inventory, write-off of goods
• registration of incoming and outgoing orders
• work with an unlimited number of warehouses: retail, transit, wholesale, etc.
• control of product shelf life
• control of internal movements between warehouses

The functionality of the Class365 system allows you to place goods in a warehouse using address storage technology. The system independently takes into account product batches, shelf life, and warehouse fullness. When receiving goods, the warehouse worker either receives information about the storage location of the goods from the system, or independently determines the location for the goods.

These capabilities provide significant savings in companies' labor resources.

In addition to organizing warehouse work, the Class365 online program allows you to automate trade and financial accounting, work with customers (CRM), work with goods and orders in an online store.

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In ERP field Cost (reg.) accumulation register Cost of goods falls into the item write-off posting, that is, for example, Kt41. Why Cost (ex.) + Additional expenses does not match Cost (reg.) for the FIFO (weighted valuation) method of calculating the cost of goods?

The releases under consideration are ERP 2.2.2.208, UT 11.3.2.207, the calculation of the cost of goods in both configurations is the same (there is no product release in UT), batch accounting version 2.1 ( Constants.PartitionVersion22 = False).

Let's consider the simplest turnover and calculation of the cost of goods using the FIFO (weighted valuation) method, the documents involved: Receipt of goods and services (RP&S), Receipt of services and other assets (RP&PA), Sales of goods and services (RT&S). That is, we receive the goods, distribute some additional items to the receipt document. expenses, say, delivery services and are written off through sales. The product has no initial balance. By “product” we mean Analytics for inventory accounting. It is clear that this is not the only aspect of cost calculation, but the others are not required for the example under consideration.

Consignments of goods of organizations:

Registrar	date	Quantity	Cost without VAT (ex.)	Cost without VAT (reg.)	The consignment
PTiU 000001	11.01.2017	10,000	150,00	150,00
PTiU 000002	14.01.2017	10,000	130,00	130,00
RTiU 000001	14.01.2017	-1,000	-15,00	-15,00	PTiU 000001
balances at the end of the month 01.2017		19,000	265,00	265,00
PTiU 000003	01.02.2017	10,000	160,00	160,00
PTiU 000004	05.02.2017	10,000	140,00	140,00
RTiU 000002	07.02.2017	-1,000	-15,00	-15,00	PTiU 000001
RTiU 000003	08.02.2017	-8,000	-120,00	-120,00	PTiU 000001
RTiU 000003	08.02.2017	-2,000	-26,00	-26,00	PTiU 000002
RTiU 000004	09.02.2017	-8,000	-104,00	-104,00	PTiU 000002
RTiU 000004	09.02.2017	-2,000	-32,00	-32,00	PTiU 000003
balances at the end of the month 02.2017		18,000	268,00	268,00

Movements in the accumulation register Cost of goods batches

Registrar	Period	cost without VAT	Regular cost	Quantity	The consignment
PUiPA 000001	13.01.2017	50,00	50,00	10,000	PTiU 000001
RTiU 000001	14.01.2017	-5,00	-5,00	-1,000	PTiU 000001
		45,00	45,00	9,000
PUiPA 000002	03.02.2017	60,00	60,00	10,000	PTiU 000003
PUiPA 000003	06.02.2017	45,00	45,00	10,000	PTiU 000004
RTiU 000002	07.02.2017	-5,00	-5,00	-1,000	PTiU 000001
RTiU 000003	08.02.2017	-40,00	-40,00	-8,000	PTiU 000001
RTiU 000004	09.02.2017	-12,00	-12,00	-2,000	PTiU 000003
		93,00	93,00	18,000

Movements in the accumulation register Cost of goods, together with data from the register of consignments of goods and additional consignments. expenses in columns (ex.)

Registrar	Period	Quantity	Cost without VAT (ex.)	cost without VAT	Add. expenses excluding VAT (ex.)	Add. expenses excluding VAT	Cost (reg.)
PTiU 000001	11.01.2017	10,000	150,00	150,00		0	150,00
PUiPA 000001 (PTiU 000001)	13.01.2017	0		0	50,00	50,00	50,00
PTiU 000002	14.01.2017	10,000	130,00	130,00		0	130,00
RTiU 000001	14.01.2017	-1,000	-15,00	-15,00	-5,00	-2,50	-17,50
Balance at the end of the month 01/2017		19,000	265,00	265,00	45,00	47,50	312,50
PTiU 000003	01.02.2017	10,000	160,00	160,00		0	160,00
PUiPA 000002 (PTiU 000003)	03.02.2017	0		0	60,00	60,00	60,00
PTiU 000004	05.02.2017	10,000	140,00	140,00		0	140,00
PUiPA 000003 (PTiU 000004)	06.02.2017	0		0	45,00	45,00	45,00
RTiU 000002	07.02.2017	-1,000	-15,00	-14,14	-5,00	-3,91	-19,10
RTiU 000003	08.02.2017	-10,000	-146,00	-141,43	-40,00	-39,10	-190,97
RTiU 000004	09.02.2017	-10,000	-136,00	-141,43	-12,00	-39,10	-190,97
Balance at the end of the month 02.2017		18,000	268,00	268,00	93,00	70,39	316,46

In the first month, due to the lack of an initial balance, there is no difference between management and regulated cost calculations. It is worth noting that additional expenses when calculating the cost were distributed among both receipts, although additional. expenses were allocated only to the first. According to party accounting, we have an additional write-off. expenses for 5 rubles, and in cost 2.50

Let's consider the calculation taking into account the opening balance in the second month. The cost of a unit of goods according to management accounting is calculated using a well-known formula: it is necessary to add up the costs of written-off lots and divide by the total number of write-offs (hereinafter it is assumed that receipts and write-offs occur during the month in question). The opening balance is considered as one batch. That is, (15 + 146 + 136) / (1 + 10 + 10) ~ 14.14 All units of the product are written off at this price. Where did 15, 146 and 136 come from, see register movements Consignments of goods of organizations, you need to add up the write-off costs by registrars.

The opening balance is 19 units. If a smaller or equal quantity had been written off during the second month, the unit cost would have been 265/19 ~ 13.95 (the opening balance is one batch for costing purposes).

Additional write-off cost expenses per unit of goods according to management accounting is the sum of the balance and all additional receipts. expenses divided by the sum of the amount of balance and the number of goods received. That is, (47.50 + 60 + 45) / (19 + 10 + 10) ~ 3.91

Cost (reg.) is calculated from two parts: in fact, part of the cost according to regulated accounting and additional. expenses. Part of the product cost is calculated as the amount of the incoming balance Cost (reg.) and receipts by batches minus the value of the balance by batches, divided by the total write-off amount. That is (312.50 + 160 + 140 - 268) / (1 + 10 + 10) ~ 16.405 Add. expenses for calculating Cost (reg.) are the amount of additional receipts. expenses divided by the sum of the amount of balance and the total amount of receipts - that is, without the incoming balance for additional expenses. expenses, it is already contained in the incoming balance of reg. cost. That is, (60 + 45) / (19 + 10 + 10) ~ 2.692 Together these two numbers make up the cost of writing off a unit of goods according to regulated accounting: 16.405 + 2.692 ~ 19.10

The method of calculating the write-off amount for regulated accounting also corresponds to management accounting. That is, this is not a calculation of the amount of write-off of batches according to FIFO, but the difference between the balance and receipts and the amount of unspent batches. Thus, the balance at the beginning of the month is first calculated, then all receipts are added. After this, the amount for the remaining batches is calculated. This amount is deducted from the balance and receipts.

The algorithm for calculating the amount for the remaining batches for management accounting is in the procedure of the general module Calculation of Cost. Prepare Data for Calculation of Cost by FIFO, for regulated - Prepare Data for Calculation of CostReglAccording to FIFO. Both procedures feature an exquisite block

Not yet Request.Execute().Empty() Loop // The maximum number of request executions - the maximum number of goods arriving at the warehouse. EndCycle;

which iteratively rises from the last to the first batch. That is, in order to get 268 rubles of balance, at the first step it is determined that batch PTiU 0000004 (140 rubles) is unspent, at the second - that from batch PTiU 000003 160 / 10 * 8 = 128 rubles are unspent. Together this is 268 rubles.

In the case of calculations according to regulated accounting of iterations, 4 are performed - additional receipts are also included. expenses. However, the write-off amount is additional. costs per unit of goods are already known at the beginning of this algorithm and are simply copied at each step.