of July 24, 2006 No. 122/87
About approval of the Instruction for planning, the cost accounting, calculation of cost of beer, malt and nonalcoholic products and to forming of financial results in the organizations making the specified products
Based on the resolution of Council of Ministers of the Republic of Belarus of July 23, 2001 No. 1081 "About structure of the costs included in product cost (works, services)" in the Ministry of Economics of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus is DECIDED:
1. Approve the enclosed Instruction for planning, the cost accounting, calculation of cost of beer, malt and nonalcoholic products and forming of financial results in the organizations making the specified products.
2. This resolution becomes effective from the date of its official publication.
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Minister of Economic Affairs Republic of Belarus |
N.P.Zaychenko |
|
Minister of Finance Republic of Belarus |
N.P.Korbut |
Approved by the Resolution of the Ministry of Economics of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of July 24, 2006 No. 122/87
1. The instruction for planning, the cost accounting, calculation of cost of beer, malt and nonalcoholic products and forming of financial results in the organizations making the specified products (further - the Instruction), is intended to provide unity of structure and classification of costs, planning methods and the cost accounting, calculation of product cost at the companies of industry.
2. The purpose of planning of cost is determination of economically reasonable size of production costs and sale of each type and all products of the company.
3. Planned cost calculations and planned calculations are necessary in case of determination of cost efficiency of separate organizational and technical actions and productions in general, identification of competitiveness of products in the internal and external markets, profit planning, and also in case of price fixation.
4. The purpose of the cost accounting and calculation of actual cost is timely complete and reliable definition of the actual costs connected with production and sales of products, calculation of actual cost of separate types and all products and also control of use of material, labor and money resources.
5. Data of the cost accounting are applied to determination of results of activities of the companies, efficiency of the performed organizational and technical actions for development and enhancement of production, in the analysis and assessment of accomplishment of plans.
6. When planning and accounting cost comparability of data concerning structure and classification of costs, calculation units, methods of calculation and cost allocation, etc. is provided.
7. Product cost (works, services) represents cost assessment used in products production process (works, services) of natural resources, raw materials, materials, fuel, energy, fixed assets, intangible assets, manpower, and also other costs for its production and realization.
8. The structure of the costs included in product cost is determined according to subitems 2.2-2.4 of Item 2 of Basic provisions by structure of the costs included in product cost (works, services) approved by the Ministry of Economics of the Republic of Belarus on January 26, 1998 No. 19-12/397, the Ministry of Finance of the Republic of Belarus on January 30, 1998 No. 3, the Ministry of statistics and analysis of the Republic of Belarus on January 30, 1998 No. 01-21/8, the Ministry of Labour of the Republic of Belarus on January 30, 1998 No. 03-02-07/300 (The bulletin of normative legal information, 1998, No. 5).
9. At the companies of industries when planning, accounting, calculation and the analysis of product cost the following main groups of the costs connected with production and sales of products are applied:
a) on content and appointment (economic elements and calculation Articles);
b) on nature of communication with production volume (variables and conditional and constants);
c) on reference method on separate types of products (direct and indirect);
d) in places of emergence of costs (workshops of the main production, workshops of auxiliary production, side productions and other cost centers);
e) on nature of communication with engineering procedure (the main and superimposed).
10. The main productions are occupied directly with production of products (the finished products and semifinished products intended for realization and intra factory turnover). At the companies of beer and soft drinks industry production of beer, malt, soft drinks and mineral water, etc. belongs to the main production.
11. Auxiliary productions are intended for ensuring the main production with different types of energy (vapor, water, etc.), container, transport and other services and performance of works on repair of the fixed industrial and production assets.
12. At the companies for production of beer, malt and nonalcoholic products treat auxiliary productions:
steam-power economy (boiler rooms);
power plants (substation);
the compressor sites developing cold and the cooled air;
water supply;
mechanical-repair and repair and construction workshops;
transport economy;
workshop of production of container;
printing workshop;
production consumer services and sanitary processing (locker rooms, laundry, shower, repair and sewing shops of overalls).
13. Besides, at the companies there are productions of services and farms. Treat productions of services and farms:
housing and communal services;
the companies intended for consumer services of personnel;
child care preschool, treatment-and-prophylactic and other facilities.
14. On content and purpose of costs are classified by economic elements and calculation Articles.
In economic elements homogeneous costs irrespective of their purpose and the place of their origin are integrated.
In calculation Articles of costs are grouped depending on their purpose and the place of origin (fuel on the technological purposes, compensation of production personnel, general production expenses, etc.).
15. Classification of costs for variables and conditional and constants is connected with nature of their dependence on production volumes.
Variables - the expenses depending on change of production volumes. Costs concern to them:
a) on the main raw materials and materials;
b) on auxiliary materials on the technological purposes;
c) on fuel and energy (electric, thermal), water, compressed air on the technological purposes;
d) compensation of the production personnel working on price-work system;
e) the taxes estimated from compensation of the specified personnel;
e) ecological tax (payment for use of natural resources and for emissions (dumpings) of pollutants into the environment within the set limits).
Conditional and constants - costs which in case of change of production volumes remain constants or change slightly. Treat the specified costs:
a) expenses on preparation and development of production;
b) maintenance costs and operation of the equipment;
c) depreciation of the equipment;
d) general production and general running costs;
e) compensation of production personnel;
e) compensation of production workers-povremenshchikov;
g) the taxes estimated from compensation of the specified employee categories;
h) the taxes which are not connected with production volume.
The company has the right to determine structure of variable and fixed costs proceeding from features of economic activity in accounting policy.
16. Depending on reference method are subdivided into objects of calculation or separate types of products of costs on direct and indirect.
Direct costs have on the corresponding type of products (calculation unit) direct reference.
Indirect costs are distributed between products types in proportion to the established measuring instruments as they cannot be carried directly on these types.
Costs under Articles "Maintenance costs and operation of the equipment", "General production expenses", "General running costs", "Other production expenses" belong to indirect. Under other Articles of calculation of costs are straight lines.
17. In places of origin (centers) of costs the last are grouped in workshops, productions and other objects of calculation.
18. Division of costs for the main and superimposed is caused by nature of their communication with engineering procedure.
The main are the costs caused by engineering procedure of production. Costs for materials, semifinished products, auxiliary materials for the technological purposes, fuel and energy for the technological purposes, compensation of production personnel, maintenance costs and operation of the equipment, etc. concern to them.
Delivery notes - the expenses connected with the organization, management and servicing of production. General production and general running costs, and also losses from scrap and other non-productive costs concern to them.
19. Depending on amount of costs at the companies differentiate production and complete product cost.
Production cost reflects products production costs.
Complete cost includes the production cost and expenses of the company connected with sales of products (costs for container and packaging of products in warehouse of sale, costs on transportation of finished goods, costs on sale).
20. The group of costs on economic elements is intended for identification of all production costs by types of these costs. The costs forming product cost (works, services) are grouped in their economic content according to subitems 2.5-2.10 of Item 2 of Basic provisions on structure of the costs included in product cost (works, services).
21. Besides, it is necessary to consider that at the companies for production of beer, malt and nonalcoholic products:
losses within rates of natural loss are calculated and written off only in the presence of the actual shortage and considered in the actual calculations. Within rates of natural loss do not join in planned calculations of loss;
expenses on carrying out tastings belong to promotional expenses.
22. The following group of costs under calculation Articles is applied to the companies for production of beer, malt and nonalcoholic products:
raw materials and main materials;
self-produced semifinished products;
returnable waste (is subtracted);
purchased products, semifinished products and services of production nature of the third-party companies and organizations;
auxiliary materials on the technological purposes;
fuel and energy on the technological purposes;
cold on the technological purposes;
compensation of production personnel;
the taxes and assignments estimated from compensation of production personnel;
expenses on preparation and development of production;
general production expenses;
general running costs;
losses from scrap (only in accounting);
the accompanying products (are subtracted);
other production expenses
= production cost;
business expenses
= complete cost.
Depending on specifics of activities of the companies, nature and output, and also share of these or those costs in product cost combination of several above-mentioned Articles in one is allowed.
23. The article "Raw Materials and Main Materials" joins costs for the raw materials (accepted at farms, farmers, the population, delivered by other plants) and materials which form basis of the produced products or are the components necessary for its production; raw materials storage losses within rates of natural loss. Losses within rates of natural loss are calculated and written off only in the presence of the actual shortage and considered in the actual calculations. Within rates of natural loss do not join in planned calculations of loss.
The cost of water joins the cost of services of the sewerage in proportion to amount in CBM of the spent water. In case of distribution of cost of services of the sewerage the amount of the water which was directly part of finished goods (cultivation of concentrate of juice, soft drinks, etc.) and not having sewer drains is not considered.
The cost of raw materials and the main materials joins in this Article on contract prices. The cost of raw materials joins payment on the percent for loans (the credits, loans) taken for settlings with suppliers of raw materials. These expenses in proportion to raw materials cost minus returnable waste are distributed. Due to the seasonality of purchases of barley in case of production of malt and need of forming of all-in cost of its acquisition percent on the credits received under purchase of this barley join in acquisition value of barley in the complete size provided by the agreement (irrespective of the fact of their payment), at the time of barley receipt.
In cases of change of the amount of percent on the credit current reporting year after receipt of barley adjustment with reference of the amount of changes of percent on the credit is made on:
the cost of the acquired raw materials (the balance sheet account 10);
cost of work in progress (balance sheet account 20);
cost of finished goods in warehouse (the balance sheet account 43);
cost of the shipped finished goods (the balance sheet account 45);
cost of sales (balance sheet account 90).
In cases of change of the amount of percent on the credit next reporting year after receipt of barley adjustment with reference of the amount of changes of percent on the credit for non-operating expenses / income is made (the balance sheet account 92).
The cost of raw materials and the main materials is reflected at the acquisition price taking into account transport and procurement expenses. At the companies for production of beer, malt and nonalcoholic products transport and procurement expenses join costs according to appendix 1, in expenses on procurements (purchases) of raw materials - according to appendix 2.
The cost of raw materials and the main materials join markups (allowance) paid to the supplying, external economic organizations, the cost of services of commodity exchanges including broker services, customs duties. The cost of raw materials (grain) in warehouse joins expenses on its side job, including difference between purchase price and the price of the possible realization falling on amount of the raw materials of the lowered grade or waste received in case of side job.
24. The article "Self-produced Semifinished Products" joins cost of malt (own production) transferred to the cooking workshop for beer production.
Costs for other self-produced semifinished products (except malt) shall be shown in planned and actual cost of finished goods, planned and reporting calculations is developed (according to the corresponding calculation expenditure items). Self-produced malt is allowed to be included in beer calculation in a complex, on its shop cost.
25. The article "Returnable Waste (Is Subtracted)" joins the cost of returnable waste.
Treat returnable waste:
on malt production: grain impurity and grain wastes, waste from grain polish, grain alloy, malt sprouts;
on beer production: aspiration waste, pellet beer, spent hops, camp rainfall;
on production of nonalcoholic products - returnable waste is absent.
If production process provides production with use of waste, then account regulations of raw materials, materials and semifinished products per unit of products are calculated taking into account the size of use of returnable waste (for example, use of wash waters from the previous jams in the subsequent jam).
In case of production of beer, malt and nonalcoholic products, in addition to the returnable waste (used and not used), turn out irretrievable.
Waste which cannot be used in case of this condition of the equipment, and technological losses are considered as irretrievable: waste, volatilization, dust, etc. This waste is considered in consumption rates of raw materials and materials. At the companies for production of beer, malt and nonalcoholic products returnable waste is not calculated, and excluded at the prices of possible realization. If returnable waste does not arrive for further conversion at this company, and is implemented on the party or returns to deliverers of raw materials and at the same time there is their further completion, these expenses are added to the cost of waste, increasing thus their price.
26. Expenses on purchased products, semifinished products and services of production nature of the third-party companies and organizations join costs for fee of production nature (on accomplishment of separate transactions on production of products, processing of raw materials and materials), rendered by the third-party companies and the organizations which can be directly carried on cost of separate types of products. In other part of work and service of production nature, carried out for the company by third parties and nonindustrial productions and farms of the company, belong on other cost items depending on nature of works and services.
27. The article "Auxiliary Materials on the Technological Purposes" joins costs for materials which, without being component of the developed products, are used as necessary components in case of production of products for ensuring normal engineering procedure and for packaging of products.
Joins in structure of the costs attributable to product cost, cost of auxiliary materials within the established regulations of their expense.
The cost of auxiliary materials is created proceeding from the prices of their acquisition taking into account transport and procurement expenses. The nomenclature of transport and procurement expenses on auxiliary materials for the companies for production of beer, malt and nonalcoholic products is given in appendix 1.
The cost of material resources joins also expenses of the companies for acquisition of container and the packagings received from suppliers less the cost of this container at the price of its possible use when the prices of them are established over the price of this resource.
When the cost of the container accepted from the supplier with material resource is included in its price, container cost at the price of its possible use or realization is excluded from the total amount of costs on its acquisition (taking into account expenses on its repair). The same Article joins the cost of returnable tare when according to the established engineering procedure finished goods package in workshops before delivery it on warehouse of finished products.
The non-returnable wooden tare (boxes, barrels, drums), cardboard and cardboard and corrugated (boxes, boxes) in which package finished goods, joins in cost of finished goods on acquisition value in the proportion which is not paid by buyers of products (according to the signed agreements).
The cost of the glass container broken in production process (within fight regulations), including unsuitable for production (with cracks, shcherbina, etc.), is also reflected in the article "Auxiliary Materials on the Technological Purposes":
a) in the presence of pledge prices - on pledge prices;
b) in the absence of pledge prices - at the prices of accounting of this container.
The cost of auxiliary materials joins markups (allowance) and commission fees on purchases (procurements) of auxiliary materials paid to the supplying, external economic organizations and customs duties.
The cost of mortgage container (flasks, barrel, bottle, boxes, etc.) on product cost does not belong, and depreciation on such container is compensated by the buyer (if other is not provided by agreements).
Difference from acquisition of glassware on higher wholesale selling prices, than mortgage, and also costs for payment of trade organizations on collection, transportation and storage of glass container join in cost under the article "General running costs" only of those products which are turned out in container on which pledge prices are established. The specified expenses are considered on the separate account of analytics on account 26 "General running costs" and written off on cost only of those products which are turned out in container on which pledge prices are established.
Costs for the auxiliary materials used on the technological purposes belong on separate grades of products in the direct way. Costs which reference is direct on cost of separate grades of products it is complicated, can join in cost in the following procedure:
consumption rates of auxiliary materials for the technological purposes on each grade of products are established;
according to these consumption rates and planned cost of materials the estimate rate is established (cost amount per unit of products). The specified rates shall be reviewed periodically taking into account change of consumption rates and the prices;
actual costs on auxiliary materials join in cost of separate types of products in proportion to consumption rates.
28. The article "Fuel and Energy on the Technological Purposes" joins costs for all types of fuel (firm, liquid, gaseous) and energy (the electric power, vapor, compressed air, etc.), spent directly for technological needs of the main production. Planned fuel costs are determined proceeding from regulations of its expense per unit of products, the cost of separate types of fuel, including transport and procurement expenses, and cost budgets on content of boiler room.
Costs for purchased energy consist of expenses on its payment on the established rates, and also transformation and transfer to substation or external inputs of workshops. The planned expense amount on energy is determined proceeding from the established consumption rates of energy, rates for different types of energy and cost budgets of energy workshops. The fuel cost and energies for the technological purposes belongs on cost of separate types of products the same as auxiliary materials, by means of estimate rates.
Fuel consumption on heating of service premises and power consumption, consumed on their lighting, under Article called above is not reflected, and is included shop and manufacturing expenses.
The fuel cost, consumed by transport and auxiliary productions (power plants), belongs on the article "Fuel and Energy" of calculations of transport and respective non-productive departments.
Costs for the energy developed by energy workshops of the companies join in product cost on shop cost of energy. The fuel cost and energies for the technological purposes belongs on separate types of products to similarly auxiliary materials.
29. In the article "Cold on the Technological Purposes" costs for development of the cold used for providing proper temperature condition of production processes (fermentation, endurance, pouring) proceeding from the established regulations, expense and cost budget on content of compressor are planned and considered.
30. Under the article "Compensation of Production Personnel" compensation of the production personnel occupied directly at all stages of production process, packing, packaging, stacking and external design is considered.
Join in it:
payment for work on price-work regulations and quotations, and also time-rate pay of work;
surcharges on price-work and time and bonus and other wages systems;
all types of surcharges by the production worker for overhours, works at night, combination of professions, etc.;
payments, stipulated by the legislation about work for (not attendance) time which is not worked on production, payment of the next and additional vacations, compensation for unused leave, payment of preferential hours of teenagers, payment of time connected with accomplishment of the state and public duties and other payment types included according to established procedure in the salary fund (except for the expenses on payment financed by profit, being at the command the organizations and other target receipts). Here the surcharges in case of temporary loss of working capacity to the actual earnings established by the legislation, costs on the appointed compensation of the lost earnings by the worker (to disabled dependents of the worker in case of his death) as a result of mutilation, occupational disease or other damage of the health connected with execution of labor obligations by it belong, when implementing payments according to the procedure and on conditions, stipulated by the legislation including paid by the subject of managing as the legal successor according to the legislation. At the same time does not matter the receiver works for the employer - the causer of harm or in general stopped labor activity;
payments to the workers released from the organizations in connection with their reorganization, reducing number of workers and states;
other types of payments.
31. Under the article "The Taxes and Assignments Estimated from Compensation of Production Personnel" are planned and considered:
contributions on the regulations established by the legislation to Social Security Fund of the population of the Ministry of Labour and Social Protection of the Republic of Belarus and the state fund of assistance of employment. Costs join assignments from all payment types to the workers occupied in production or sales of products, goods (works, services) irrespective of sources of financing of the specified payments, except for payment types on which compulsory insurance premiums in Social Security Fund of the population of the Ministry of Labour and Social Protection of the Republic of Belarus are not assessed;
the emergency tax and obligatory contributions to the state fund of assistance of employment paid by single payment;
insurance premiums by types of compulsory insurance.
Contributions to Social Security Fund of the population and the state fund of assistance of employment are estimated from the payment amount of work of production personnel and payments made by profit (except those payment types of work on which insurance premiums are not assessed). Insurance premiums by types of compulsory insurance are similarly estimated.
The salary fund of production personnel accepted for base in case of calculation of emergency tax for mitigation of consequences of catastrophic crash of the Chernobyl NPP joins also the payments performed by profit, being at the command the companies, and assessed according to established procedure this tax.
Instead of calculation of the expected payments from profit assessed by the specified taxes and assignments it is allowed to apply in planned calculations the interest rates of taxes for the salary attributable to cost which developed in preceding period (year, quarter, month).
32. Include costs on preparatory work in the extracting industries in the article "Expenses on Preparation and Development of Production":
a) additional exploration of fields; cleaning of the territory in zone of open excavations, platforms for preserving the fertile layer of earth used in case of the subsequent recultivation of lands; construction of temporary sidings and roads for export of the extracted raw materials; other work types;
b) costs for development of the new companies, productions, workshops and aggregates (starting expenses): check of readiness of the new companies, productions, workshops and aggregates to their input in operation by complex approbation (under loading) all machines and mechanisms (test operation) with trial release of products provided by the project, adjusting;
c) the costs for preparation and development of production which are not intended for serial or mass production.
Costs for preparation and development of production of new types of products and engineering procedures, including costs for research, developmental works on their development, are not considered as a part of product cost (works, services). The expenses connected with accomplishment of the research, developmental and technological works conducted by the organization independently or with attraction of third parties are considered on account 08 "Investments in non-current assets". In case of accomplishment of the conditions provided by the Accounting regulation of intangible assets approved by the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2001 No. 118 (The national register of legal acts of the Republic of Belarus, 2002, No. 10, 8/7602; 2003, No. 45, 8/9398), the specified costs are written off from account 08 credit of "Investment in non-current assets" in the debit of account 04 "Intangible assets". Expenses on research, developmental and technological works which results are used for production or managerial needs of the organization are considered on account 04 "Intangible assets" separately.
Expenses on research, developmental and technological works which results are not subject to application in production, performance of works, rendering services or for managerial needs or on which positive results are not received are written off from account 08 credit of "Investment in non-current assets" in the debit of account 91 "Operating incomes and expenses".
The nomenclature of Articles on development of the new companies, productions, workshops and aggregates (starting expenses), and also on development of production of new types of products and new engineering procedures for the companies for production of beer, malt and nonalcoholic products is given in appendix 3.
Do not treat costs for development of the new companies, productions, workshops and aggregates (starting expenses) and are compensated at the expense of the funds allocated for financing of capital investments:
a) costs for individual approbation of separate types of machines and mechanisms and for complex approbation (empty) all types of the equipment and technical installations for the purpose of quality check of their installation;
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The document ceased to be valid since November 30, 2013 according to subitem 1.1 of Item 1 of the Resolution of the Ministry of Economics of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of November 6, 2013 No. 84/69