Calculation and evaluation of storage costs in logistics. The main types of storage costs. The main purpose of "OS" Atoll-Pharm "is to make a profit

Warehouse costs - the costs associated with ensuring the safety of products. Storage costs are additional costs caused by the continuation of the production process in the sphere of circulation, that is, they are of a productive nature. However, they will be productive costs only when storing the standard volume of product inventories necessary to ensure the continuity of the logistics process.

The main cost items for the maintenance of warehouses can be grouped as follows:

• 1. Maintenance of storage facilities:
  • - depreciation of warehouse buildings;
  • - depreciation of warehouse equipment;
  • - the cost of preventive maintenance;
  • - expenses for heating, electricity and water;
  • - building insurance and land tax;
  • - rent.
• 2. Costs for maintenance personnel:
• - salary of warehouse workers and employees;
• - expenses for social needs of workers and employees.
• 3. Costs for vehicles:
  • - depreciation;
  • - fuel and energy costs;
  • - expenses for preventive and current repairs;
  • - insurance and taxes on vehicles.
• 4. Losses from storage of stocks:
• - protection of warehouses and aging of materials;
• - corrosion and other losses;
• - discrepancies in the results of inventories (errors in accounting for release and acceptance);
• - theft;
• - losses due to lower prices;
• - inventory insurance.

Western economists also include interest losses on warehouses as the main cost items for maintaining warehouses. capital, which could be obtained if it were not necessary to withdraw money from bank accounts to finance the construction of warehouses and equipping them with appropriate equipment.

The listed cost items can reach significant amounts, so the logistics system is constantly being optimized in terms of searching for functioning mechanisms that would reduce the need for warehouses to the required minimum, simplify the procedure for ordering and receiving supplies, and speed up the system.

• 1) determination of the optimal number of storage steps;
• 2) determination of the optimal number of warehouses at each stage;
• 3) determining the location of warehouses, providing the minimum total costs;
• 4) finding a rational distribution of places of delivery.

The list of costs required for the operation of the warehouse:

• 1) the costs of planning the loading and work of the warehouse staff;
• 2) commissioning and testing costs;
• 3) annual expenses for inter-warehouse movements;
• 4) cash costs written off as expenses;
• 5) the cost of the necessary initial stocks of products.

The following warehouse efficiency indicators are calculated:

• 1) wholesale and warehouse turnover - the main indicator characterizing the work of the warehouse for a certain period of time (month, quarter, year);
• 2) freight turnover of a warehouse - the quantity of goods (in tons) received at the warehouse and released from the warehouse for a certain period;
• 3) specific wholesale and warehouse turnover - shows the wholesale and warehouse turnover per 1 m2 of usable warehouse space;
• 4) utilization ratio of the useful area of ​​the warehouse - the ratio of the area occupied by the storage of goods to the total area of ​​the warehouse;
• 5) throughput warehouse - shows how many goods can be processed in the warehouse per unit of time;
• 6) the cost of processing 1 ton of goods - the ratio of the total amount of annual operating costs to the cargo turnover of the warehouse. The total amount of annual operating costs for the wages of warehouse workers, the costs of storage, acceptance, dispatch of goods, the costs of maintaining storage facilities and low-value inventory, the amounts commodity losses etc.;
• 7) labor productivity of warehouse workers - is determined by the ratio of the annual cargo turnover of the warehouse to the average number of employees for a given period of time;
• 8) the level of mechanization of work - is defined as the ratio of the amount of work performed with the help of machines to the total amount of work;
• 9) specific capital investments - the ratio of one-time capital costs to the cargo turnover of the warehouse;
• 10) payback period of investments - the ratio of one-time investments to the annual amount of profit;
• 11) coefficient of efficiency of use of capital investments - shows what part of investments is compensated annually at the expense of profit and is calculated as the sum of profit for the period to one-time capital investments.

Warehouse costs are determined by the amount of costs for organizing the storage of products and the amount of overhead costs.

Problems of minimizing storage costs:

• - determination of the optimal number of storage stages;
• - determination of the optimal number of warehouses at each stage;
• - determination of the location of warehouses, providing the minimum total costs;
• - finding a rational distribution of places of delivery.

The costs necessary for the operation of warehouses include: the costs of planning the loading and work of the warehouse staff; expenses for putting the warehouse into operation and for its approbation; annual costs for inter-warehouse movements; cash costs charged to expenses; costs for the necessary initial stocks of products.

Incomes of warehouses are determined based on the current rates of fees established by type of product for a ton-day of storage.

The cost of processing one ton of products in a warehouse is a synthetic indicator that characterizes the total cost of living and materialized labor in a warehouse. This indicator indicates the effectiveness of the technological process used in the warehouse.

The cost of storage of products is determined by the ratio of the total costs associated with the implementation of warehouse operations, to the number of ton-days of storage.

The payback period of a warehouse is the ratio of the amount of one-time investments to the annual amount of profit.

Types of costs. Practical implementation of the management concept material flows associated with the optimization of total reserves. Costs are the criterion for inventory optimization.

In the system of procurement and storage of materials, the costs are divided into the following groups:

Order fulfillment costs;

Direct costs determined by the purchase price;

Inventory maintenance costs;

The cost of scarcity.

Order Fulfillment Costs include costs associated with the placement and delivery of the order. These include such items of expenditure as the cost of developing the terms of delivery and preparing them for approval; acquisition costs advertising catalogs; costs associated with the control of order fulfillment and reduction of the term for their implementation; transport costs, if the cost of transportation is not included in the cost of the goods received; costs for warehousing and receiving an order.

Some of them are fixed in the order and do not depend on the volume, others, for example, transport and storage costs, are directly dependent on the size of the order.

In general, order fulfillment costs include any type of expense that depends on the number of orders being filled.

direct costs are determined by the price of purchased materials and vary depending on the wholesale discount to the price, which is set when the size of the order lot is increased.

Inventory holding costs are determined by the cost of storing materials and the very fact of having stocks. This group of costs includes such cost items as possible interest on capital invested in stocks; costs of warehouse operations and fees for the use or rent of the warehouse; current costs for the maintenance of warehouses belonging to the production unit; costs associated with the risk of damage and obsolescence of materials, as well as insurance and tax costs. Decrease in inventories leads to a decrease storage costs and current costs for the maintenance of storage facilities.

The cost of scarcity represent the costs arising from the limitation in some period of time of certain material resources. This group of costs includes three types of losses:

Losses in production associated with the suspension production process due to lack necessary materials, as well as replacing the material with another one at a more expensive price;

The cost of lost sales in case of non-fulfillment of the order if the customer turns to another manufacturer (in such a situation, the costs of shortage are defined as loss of profit);

Additional costs arising in case of waiting for the execution of the order.

Norms storage costs. Storage costs are generally calculated according to the general norm, which takes into account the ratio of the fixed and variable parts of the costs.

The rate of storage costs is

where H is the rate of storage costs;

Joannes Vermorel, December 2016

Warehousing costs are the costs associated with storing and replenishing stocks over a specified period of time. Typically, storage costs are expressed as a percentage of the total inventory value (annual average; e.g. for retail is the average quantity of goods purchased from suppliers in a year) for every year. This indicator varies greatly depending on the field of activity, but it is always quite high. It is generally accepted that storage costs alone account for about 25% of the total cost of inventory on hand.

Thus, it is rather difficult to give a clear definition. Warehousing costs, total inventory management costs (CMOs), inventory costs, …: the terms associated with “storage costs” can be quite confusing and what they mean only slightly differs depending on the source and industry companies. In this article, we focus on the costs of "static" inventory, and not on the cost of dealing with goods. More precisely, we put aside questions related to the flow of goods and consider only the cost of storing a certain amount of goods. We also consider these issues from the point of view of commercial organizations.

For retailers, wholesalers, and most online merchants, inventory is typically the largest asset and largest expense. That is why it is so important to estimate the costs of storing goods, which affects financial activity and company management. It helps companies determine how they can benefit from inventory, how they can cut costs, where they can change things, which suppliers or products to choose, how to allocate capital, and so on.

List of sources

1. Mary Lu Harding, C.P.M., CPIM, CIRM, “Calculating the total cost of ownership for items which are inventoried”, NPMA, volume 14, issue 2, 2002.

2. Christopher S. Jones and Selale Tuzel, “Inventory Investment and the Cost of Capital”, January 2009, available online. 3. Helen Richardson, “Control your costs then cut them”, Transportation & Distribution, December 1995, 94-96.

4. Edward A. Silver, David F. Pyke, Rein Peterson, Inventory Management and Production Planning and Scheduling, 3rd edition, John Wiley & Sons, 1998.

5. Stephen G. Timme and Christine Williams-Timme, “The Real Cost of Holding Inventory,” Supply Chain Management Review, 7/1/2003.

Yuri Barnyak: "We consider the cost of warehouse operations."

Journal "Logistics and Management", No. 7, 2009.

To manage the cost of warehouse processes, it is necessary to calculate the planned technological cost of each process. We are talking about the cost as a component of not accounting, but management accounting. Cost analysis is carried out systematically throughout the year in order to identify excessive costs, find reserves and determine ways to reduce them.


In the management accounting system, the cost price is formed not for tax purposes, but so that the manager has complete information about the costs and can manage them. Depending on the set management task, various methods of cost accounting and cost calculation can be used. There are various methods of cost accounting and calculation of the cost of products (works, services). Their choice and application depends on a number of private factors: industry affiliation, size, technology used, product range, etc., in other words, on individual features companies.
The main thing is that the method chosen by the company provides the possibility of implementing the most important principle of management accounting - cost management by deviations. Any method of allocating costs to objects uses certain assumptions and simplifications. If you are told that as a result you will know exactly how much your product (process, service, function) costs, do not believe you are being deceived.

In this article, to calculate the cost of warehouse processes, we will use the logic of the methodABC (Activity Based Costing), which in English means cost accounting for functions (activities, processes, operations). With the ABC method, an organization is considered as a set of processes (functions, operations, etc.). The object of cost accounting in this method is separate process(function, operation, etc.). For the purposes of this article, the term "cost accounting by processes" is applicable.


Parameters for calculating the cost of processes

To systematically manage the cost of warehouse processes, we need to calculate the planned technological cost of each process. The planning and technological cost of the process shows how much money (in the context of cost estimates) the warehouse spends on ensuring the operability of a particular process in the accounting time period according to the described technology. For the accounting period, as a rule, a month (quarter, calendar year) is taken. In other words: the planned technological cost shows how much money the warehouse plans to spend to perform (be ready to perform) the process in the accounting period in accordance with the approved technology (described in a certain way, for example, using technological maps).

To calculate the planned technological cost of the process, we need that in our organization (including in the warehouse):

- all cost centers have been identified;
- all expenses are classified (divided into fixed and variable, direct and indirect, production and corporate);
- the organizational structure is drawn up and approved;
- required amount and the amount of material and technical resources for activities are available;

The cost estimate is calculated and broken down into cost items (salary, rent, operating costs, utility bills, equipment depreciation, insurance, maintenance costs, operating costs, etc.).

Now it is necessary to compile a list of processes that fully describes all the activities of the warehouse and is sufficient to allocate costs to objects with an accuracy that brings the planned economical effect. It should be noted here that the more detailed we describe the list of processes, the more accurate the result, but also the more expensive the implementation of accounting procedures. For a warehouse, the main processes can be the following: acceptance of goods; placement of goods for storage; selection of goods; product packaging; packaging and labeling of goods; Shipment of goods; movement of goods between storage cells, etc.

Next, for each process, you need to assign a cost object. It is only important that the media chosen be measurable, accessible, and identifiable. Cost carriers can be: pieces, tons, meters, hours, machine-hours, man-hours, etc.
A feature of the main processes of the warehouse is that in all processes there is work with the cargo: boxes, packages, boxes, containers, pallets, etc. When determining the technological capabilities of the warehouse, the productivity of personnel and equipment, normalizing work and operations, the amount of cargo processed for the billing period is calculated time (hour, day, month, year). To obtain the calculated data, a certain calculated cargo unit is usually used: a piece, a box, a conditional pallet, a cubic meter of cargo, etc. To calculate the cost of warehouse processes, we will also define a conventional loading unit (g.u.) for all main processes by cost carriers.



Calculation of planning and technological indicators

After the list of processes has been compiled and the cost driver for each process has been determined, now each process and cost carrier must be associated with the cost of the resources they consume.

We do it like this:

1) Using the calculation-experimental method, using the available amount of resources for calculation (personnel, machinery and equipment, warehouse working hours, software, norms, etc.), as well as the technological capabilities of the warehouse, for each process we determine the planned number of processed (produced) units of cost carriers (loading units);

2) We distribute the costs for each item of the cost estimate between the processes of the warehouse. To do this, we single out direct, indirect and total costs for each process from each cost item. For each type of cost, we derive the percentage (share) of attributing them to the corresponding processes using the parameter proportional to which the costs are distributed. In this case, this parameter is the number of cost-bearer units (loading units) produced by the process. We calculate the costs for each warehouse process by summing up the costs determined for each item, i.e. determine the cost of each process;

3) By dividing the sum of costs for each process by the quantitative value of the corresponding cost carrier, we determine the unit cost of the cost carrier. The calculated planned and technological cost of warehouse processes is used for comparison with the actual cost of processes calculated after the accounting period, and for analysis of deviations.

When analyzing deviations, it is possible to draw conclusions about the compliance of the calculated planning and technological indicators, the level of productivity of personnel and equipment, the efficiency of work management personnel, the need to revise work modes and schedules, to change the organizational structure and technological processes, the legitimacy of increasing material costs and additional staff costs (for example, pay overtime) and others. Calculation algorithm actual cost process is identical to the algorithm for calculating the planned technological cost of the process.

Schematically, the algorithm for calculating the cost of warehouse processes is shown in the figure.

Direct costs are costs that can be identified with a particular process and are expended solely to keep the particular process running.

Indirect costs are costs that cannot be attributed to any particular process, but can be identified in several processes among which such costs are shared.

Total costs are costs that cannot be attributed to any particular process and cannot be identified in any of the processes.


The total costs are shared across all processes. All calculations are made in the form of a pivot table, which may look like this.





Calculation example


Consider the calculation of the cost of warehouse processes using the example of the "Selection of goods" process and cost items "Salary", "Depreciation of equipment" and "Rental payments".

1. Article "Salary".

A) Direct costs (PC) for the process under the article.Directly only in the process of "Selection of goods" 5 pickers participated. The salary of one picker is 10,000 rubles.
Total direct costs will be 10,000 × 5 = 50,000 rubles.

B) Indirect costs (IC) for the process under the article.5 stacker operators took part in the “Selection of goods” process, who were also involved in the processes “Placement of goods for storage” and “Movement of goods between storage cells”. The salary of one stacker operator is 20,000 rubles. In total, the salary of five stackers is 20,000 × 5 = 100,000 rubles. Table 1 shows that within the framework of the “Selection of goods” process, 2000 g.u. In total, 5000 g.u. were produced in these processes. Cost per 1 g.u. will be 100000÷5000 =20 rubles.
Total indirect costs will be 20 × 2000 = 40,000 rubles.

C) Total costs (OZ) for the process under the article.The salaries of management and some warehouse specialists cannot be identified with any processes and are distributed to all processes. Table 1 shows that a total of 11,000 g.u. was produced in all processes. The salary of the warehouse manager and specialists is 220,000 rubles. Cost per 1 g.u. will be 220000÷11000 = 20 rubles.
Total total costs will be 20 × 2000 = 40,000 rubles.

PZ + KZ + OZ \u003d 50,000 + 40,000 + 40,000 \u003d 130,000 rubles.


2. Article "Depreciation of equipment".The warehouse uses equipment and machinery, the depreciation deductions for which for the accounting period are (per unit of equipment and machinery): 15 racks (2000 rubles), 2 loaders (2500 rubles), 5 stackers (3000 rubles), 20 hydraulic carts (500 rubles), 15 RF terminals (1000 rubles), 14 computers (500 rubles), 6 printers (500 rubles), 2 copiers (500 rubles).

A) Direct costs of the process under the article.Directly only in the process "Selection of goods" 5 RF terminals were used.
Total direct costs will be 1000 × 5 = 5000 rubles.

B) Indirect costs of the process under the article.In the "Selection of goods" process, 5 stackers were used, which were also used in the "Placing goods for storage" and "Movement of goods between storage cells" processes. Depreciation of five stackers will be 3000 × 5 = 15000 rubles. Table 1 shows that within the framework of the “Selection of goods” process, 2000 g.u. In total, 5000 g.u. were produced in these processes. Cost per 1 g.u. will be 15000÷5000 = 3 rubles.
Total indirect costs will be 3 × 2000 = 6000 rubles.

C) The total cost of the process under the article.All other machinery and equipment was used in all processes. The remaining costs under the item cannot be identified with any processes and are allocated to all processes. Table 1 shows that a total of 11,000 g.u. was produced in all processes. Depreciation of machinery and equipment used in all processes is 66,000 rubles. Cost per 1 g.u. will be 66000÷11000 = 6 rubles.
Total total costs will be 6 × 2000 = 12,000 rubles.

D) The costs of the process under the article are:PZ + KZ + OZ \u003d 5000 + 6000 + 12000 \u003d 23,000 rubles.


3. Article "Lease payments".The costs under this item cannot be identified with any processes and are allocated to all processes. Table 1 shows that a total of 11,000 g.u. was produced in all processes. The rent for the accounting period is 990,000 rubles. Cost per 1 g.u. will be 990000÷11000 = 90 rubles.
Total total costs will be 90 × 2000 = 180,000 rubles.
The costs of the process under the article are:PZ + KZ + OZ \u003d 0 + 0 + 180,000 \u003d 180,000 rubles.


4. In the same way, we calculate the costs for other items.The total costs of the process (the sum of the costs for each item) will be the cost of the process. In our example from table 1, the cost of the “Selection of goods” process is 376,000 rubles.


5. The cost of the cost carrier of the process "Selection of goods" is:376000÷2000 = 188 rubles.
To calculate the cost of processes according to the method proposed by us, you can use Microsoft Excel, or use one of the many available on the market software products designed to work with ABC. Also, many costing methods have been successfully implemented in most automated systems enterprise management. In this article and in the example above, we have not taken into account the organization-wide costs that are spread over all the processes of the organization.

The methodology we have considered for calculating the cost of warehouse processes is used in practice and is characterized by a fairly high accuracy.Organizations may use other methods that they choose based on their needs and capabilities.

"Financial newspaper", 2011, N 38

Logistics as an economic activity is the process of managing the movement and storage of raw materials, materials, semi-finished products and finished products in economic circulation from the primary source of raw materials to the final consumer of finished products, as well as information related to these operations.

For most manufacturing, distribution and retail companies, logistics makes up a significant portion of total overhead costs. At the same time, the share of logistics costs continues to grow as a result of the complication of supply chains, a changing system of orders and increasing requirements for the quality of service.

At present, the logistics economic activity divided into the following groups: management technological processes, inventory management, order management, organization of intra-production storage facilities, organization of work of intra-production technological transport, maintenance of quality standards and logistics services, transportation, planning of distribution channels, etc.

transportation by main transport - 28 - 40%;

warehouse, transshipment operations and storage of goods - 25 - 46%;

packaging - 15 - 25%;

management costs - 5 - 15%;

other (including order processing) - 5 - 17%.

Warehouse maintenance and wages of warehouse staff

The procedure for reflecting the costs of maintaining storage facilities and wages warehouse personnel depends on what inventories are stored in the warehouse.

Suppose an organization is production activities and materials are stored in warehouses. In this case, the cost of remuneration of employees and the maintenance of warehouses in which materials are stored and procured are included in the transportation and procurement costs.

In paragraph 70 Guidelines on accounting inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, it is said: "Transportation and procurement costs are the costs of the organization directly related to the process of procurement and delivery of materials to the organization. Transportation and procurement costs include:

the costs of loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;

expenses for the maintenance of the procurement and storage apparatus of the organization, including labor costs for employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, employees directly engaged in the procurement (purchase) of materials and their delivery (escort) to the organization, deductions for the social needs of these employees.

In turn, transportation and procurement costs provide for two accounting options: firstly, they can form the actual cost of materials purchased under contracts for a fee (account 10 "Materials").

Secondly, labor costs can also be attributed immediately to production costs (account 20 "Main production").

Manufacturing organizations usually fix the chosen option in the accounting policy.

Let's assume that the company is trading activities and stores goods for sale in warehouse space. How to take into account the cost of maintaining warehouses in this case?

The costs of storing goods and the corresponding costs of wages for warehouse employees are recorded on account 44 "Sales costs". The costs associated with the storage of goods are calculated in proportion to the volume, weight or value of the stored material assets (clause 226 of the Methodological Guidelines for Accounting for Inventories).

This rule also applies to finished products stored in warehouses and intended for sale. Cost accounting is carried out on account 44.

From the Instructions for the application of the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, it follows that production organization may include the following types of costs in the sales expenses (and reflect on account 44):

for packaging and packaging of products in warehouses for finished products;

for the delivery of products to the station (pier) of departure;

for loading products into vehicles for delivery;

commissions and other intermediary fees (including those paid sales organizations);

for hospitality expenses.

A manufacturing organization can provide two options for writing off the costs of maintaining a warehouse and wages of employees if finished products are placed in the warehouse for sale: firstly, in full in the reporting period in which the costs were incurred; secondly, partially with the distribution between the products sold during the month and the balance at the end of the month (the chosen option is fixed in the accounting policy).

What if the organization has one warehouse in which both materials for production and finished products and goods are stored?

In this case, the costs should be allocated. As we have already indicated, the costs of storing materials should be recorded either on account 10 or on account 20 (depending on the accounting policy), and the costs of storing finished products and goods on account 44.

The purchase of goods and materials from the supplier is documented by shipping documents. These include, in particular, a consignment note (form N TORG-12, approved by the Decree of the State Statistics Committee of Russia of December 25, 1998 N 132), a waybill (form N 1-T, approved by the Decree of the State Statistics Committee of Russia of November 28, 1997 N 78) , bill of lading in the form approved by the Government Decree Russian Federation dated 04/15/2011 N 272. Acceptance and posting of incoming materials are processed by the respective warehouses, as a rule, by drawing up receipt orders (form N M-4, approved by the Decree of the State Statistics Committee of Russia dated 10/30/1997 N 71a, is drawn up on the day the valuables arrive at the warehouse). You can also put a stamp containing all the details provided for the receipt order on the supplier's document. The fact is that such a stamp is equated to a credit order. Thus, in the absence of shipping documents, the enterprise may have problems confirming the fact of purchasing materials and, consequently, the fact that the costs of their purchase are justified.

Transportation of materials

The costs of transporting materials from a manufacturing company are classified as transportation and procurement costs. Transport and procurement costs (hereinafter referred to as TZR) for materials in this case include costs associated with loading and unloading operations, transportation costs, travel expenses associated with the procurement and delivery of materials, fees for storing materials at points of purchase, at railway stations, ports, marinas, etc.

An approximate nomenclature of TZR is presented in Appendix 2 to the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

Production company can provide three ways to account for the transportation of materials.

First, you can include transportation costs in the actual cost of materials:

Debit 10, Credit 60 (76, 23, 26 ...) - assigned to the TZR for the cost of materials.

Secondly, you can separately consider transportation on account 10:

Debit 10, sub-account "Transport and procurement costs", Credit 60 (76, 23, 26 ...) - TZR are taken into account.

Thirdly, it is possible to take into account the cost of transporting materials separately on account 15 "Procurement and acquisition of material assets" (with subsequent attribution to account 16 "Deviation in the cost of material assets"):

Debit 15, Credit 60 (76) - are taken into account in the actual cost of materials of the TZR.

Clause 87 of the Methodological Guidelines for Accounting for Inventories presents the procedure for determining the amount of TZR, which is written off as expenses of the reporting period (month). This amount is calculated by determining the average percentage of TZR related to the cost of decommissioned materials:

Average percentage of TZR = 100% x [(Remainder of TZR at the beginning of the reporting period + Amount of TZR for materials received in the reporting period) / (Value of the balance of materials at the beginning of the reporting period (in accounting prices) + Cost of materials received during the reporting period (in accounting prices))].

As a result, the amount of TZR accounted for in the reporting period is equal to:

Average Percentage of LTR related to cost of scrapped materials x Accounting cost of materials used.

To reduce the complexity when accounting for the transportation of materials, there are methods for simplified accounting for the TZR (listed in clause 88 of the Guidelines for accounting for inventories):

"To facilitate the performance of work on the distribution of TZR or the magnitude of deviations in the cost of materials, the following simplified options are allowed:

with a small specific weight of inventory or deviations (no more than 10% of the accounting cost of materials), their amount can be fully debited to the accounts "Main production", "Auxiliary production" and to increase the cost of materials sold;

the specific gravity of the TZR or the magnitude of the deviations (as a percentage of the book value of the material) can be rounded to whole units (i.e. without decimal places);

during the current month, the TZR or the amount of deviations can be distributed based on the specific weight (as a percentage of the book value of the relevant materials) that prevailed at the beginning this month. If this led to a significant underwriting or excessive write-off of deviations or TZR (more than five points), in the next month the amount of write-off (distributed) deviations or TZR is adjusted by the specified amount of the previous month;

TZR or the magnitude of deviations can be distributed in proportion to their specific weight (norm), fixed in the planned (normative) cost estimates, to the book value of the materials used. At the same time, if the actual size of deviations or TZR differ from the standard sizes, in the next month (reporting period) the amount of distributional deviations or TZR is corrected, i.e. increases by the unfinished amount or decreases by the amount overwritten in the previous month (reporting period). The balance of the inventory or the amount of deviations at the beginning of each month (reporting period) are calculated based on the specific weight (norm) of the inventory or deviations provided for in the planned (normative) cost estimates to the actual availability of materials at accounting prices;

TZR or deviations can be fully written off on a monthly basis (in the reporting period) as an increase in the cost of used (issued) materials, if their share (as a percentage of the contractual (accounting) cost of materials) does not exceed 5 percent.

Transportation of goods

An organization that is engaged exclusively in trade (wholesale or retail) may include transportation costs as part of the sale costs. How to include these costs in expenses?

Transportation costs of a trade organization are conditionally divided into two categories.

Firstly, the costs of delivering goods from the supplier to the warehouse of the trading organization-buyer are taken into account either on account 41 "Goods" (included in the cost of goods), or on account 44.

Secondly, the costs of delivering goods from the warehouse of a trading organization - a buyer to other organizations or consumer citizens are taken into account on account 44.

On account 44, transportation costs are accumulated and at the end of the reporting period they can be written off to account 90 "Sales". You can write them off in two ways, either completely in the reporting period, or by distributing them between goods sold in the reporting period and their balance.

In Art. 320 of the Tax Code of the Russian Federation specifies the method of distribution of transport costs by a trade organization. In this case, it is more convenient for an accountant of any trade organization to bring tax accounting closer to accounting and follow the method of distribution of transport costs established by Art. 320 of the Tax Code of the Russian Federation, which consists (similarly to the method of distribution of materials considered by us earlier) in determining the average percentage of transportation costs related to the balance of unsold goods at the end of the month.

Example. LLC "Romashka" is engaged in wholesale trade. The balance of goods on the balance sheet as of June 30 is 56,000 rubles.

During July, goods were purchased in the amount of 120,000 rubles. and sold for 90,000 rubles. (in purchase prices).

The balance of goods on July 31 - 86,000 rubles. (56,000 rubles + 120,000 rubles - 90,000 rubles). The balance of transportation costs on June 30 was 7,000 rubles.

For July, the turnover on the debit of account 44, the sub-account "Transportation costs for the purchase of goods", will amount to 16,000 rubles.

According to the accounting policy in accounting LLC "Romashka" distributes transportation costs according to the same rules that are presented in Art. 320 of the Tax Code of the Russian Federation.

Distribution of transport costs for July:

the balance of goods at the beginning of the month (balance of account 41, subaccount "Goods in warehouses") - 56,000 rubles;

receipt of goods within a month (turnover in the debit of account 41, sub-account "Goods in warehouses") - 120,000 rubles;

sales of goods for the month (turnover on the credit of account 41, sub-account "Goods in warehouses") - 90,000 rubles;

the balance of goods at the end of the month (56,000 rubles + 120,000 rubles - 90,000 rubles);

the balance of transportation costs at the beginning of the month (balance on account 44, sub-account "Transportation costs for the purchase of goods") - 7000 rubles;

transportation costs were taken into account during the month (debit turnover of account 44, sub-account "Transportation costs for the purchase of goods") - 16,000 rubles;

the amount of transportation costs related to the balance of goods - 11,238.64 rubles. (86,000 rubles x ((7,000 rubles + 16,000 rubles) : (90,000 rubles + 86,000 rubles)) x 100% = 86,000 rubles x 13.0682%);

the amount of transportation costs debited at the end of the month for sale is 11,761.36 rubles. (7,000 rubles + 16,000 rubles - 11,238.64 rubles).

After the costs are allocated, an entry is made in accounting:

Debit 90, subaccount "Cost of sales", Credit 44, subaccount "Transportation costs for the purchase of goods", - 11,761.36 rubles. - written off transportation costs for July.

O. Ilyushina

tax expert