Light industry

The “Production” module can be used in mass production or in large batch production, characterized by a simplified technological process consisting of several consecutive production stages or phases, resulting in the creation of a finished product.

There are two options for calculating the production cost of products:

1. Semi-finished option
2. Semi-fabricated option

User interaction with the production module is carried out through two production forms and three documents:

a) Norms register form

The “Norms Register” software form is used to enter the consumption norms of materials used in the production of the finished product. The register consists of two tables, in the upper table…

b) Document “Finished goods outflow and material consumption according to the norm”

This document is prepared during the reporting period as finished goods are manufactured. The document reflects direct material costs that form the basis of the production performed. The document is created on the actual date of finished goods outflow, and the user completes the document specifying the account of finished goods 2161 or semi-finished product 2162, the manufactured product/semi-finished product, the quantity produced, the production workshop, and the beneficiary workshop.

c) Document “Distribution 8112, 8113”

The “Distribution 8112, 8113” document is generated on the last day of the monthly reporting period, after all production costs have been reflected, including wages of production workers and contributions for social and medical insurance.

Document “Distribution 813” is recorded on the last day of the month. It is automatically filled through actions on the document. Depending on the selected cost driver, the program will populate the upper table with workshops that have a balance on account 813 and are production workshops. The document also allows for the distribution of costs between finished goods and period expenses. For this purpose, the program can operate with a production capacity utilization coefficient. By default, the utilization coefficient is set to 100%.

d) Form “closing account 811”

The final step involves the complete closure of account 811 and determining the production cost of finished goods. For this purpose, a special form is used, which can be found in the Forms Menu -> Account 811 Closure.

In this form:

1. Specify the closing period.
2. Click the “Execute” button.

Upon closing account 811, the documents regarding the outflow of finished goods and semi-finished products determine the amount for the accounting entries related to the inclusion of salary costs (debtor 216, creditor 8112, debtor 216, creditor 8113) and indirect production costs (debtor 216, creditor 8114), as well as for the outflow of finished goods (debtor 216, creditor 811). The result of this closure can be visualized and verified using a universal report.