The publication takes up account questions in plant growing with application of norms P (C) BUZO Biological assets in the accounting of expenses for cultivation of agricultural cultures. 9.
Accounting questions in plant growing are always actual
Accounting questions in plant growing are always actual. Today we will talk about it in connection with application of norms P (C) BU 30 Biological assets in the accounting of expenses for cultivation of agricultural cultures.
Costs of cultivation agricultural kultur are connected with biological transformations of biological assets (OH) and since 01.01.07 uchityvayutsya according to norms P (C) to BU 30 and Methodical reyokomendatsiya No. 1315 (further – Recommendations) *. Zayometim that biological transformations – process high-quality and quantitative changes OH.
Other normative documents according to the account in a rasteniyeyovodstvo operate in a part which is not contradicting upoyomyanuty P (C) BU (for example, Methodical recommendations No. 132 **).
Changes in the accounting of expenses
Since 01.01.07 the accounting of expenses in plant growing is kept on separate objects of the account OH or by their separate types and groups.
Objects of the accounting of these expenses can be such flowing OH, as:
• grain crops (wheat winter, barley oziyomy, wheat summer, oats, millet, buckwheat, etc.);
• leguminous cultures (peas, haricot, soya, etc.);
• commercial crops (sunflower, beet sakharyony, flax, etc.);
• vegetable cultures (cabbage, onions napiform, cucumbers, etc.);
• forage crops (a beet fodder, corn on a silo, etc.).
Let’s remind, earlier all these were OH considered as zapasy according to P (C) BU 9 "Stocks".
The brought changes for agricultural enterprises preyodusmotreno account 23 closing on which expenses on the rasteyoniyevodstvo OH biological transformations are considered, not in the end of the year, and in that period when it is possible to define fair value authentically
flowing OH. For example, wheat winter can be estimated at cost of future grain yield or the druyogy established enterprise in the way.
The difference between production prime cost (Dt 23) and fair value OH (Kt 23) otrazhaetsya on subaccounts 710 or 940, i.e. joins in structure of other operating income (expenses).
If for balance date flowing OH didn’t reach zrelosti and engineering procedure of their creation not zavershen (i.e. authentically to define their fair value it is impossible), they are reflected in the account and the reporting, as before, in structure nezavershennogo productions agrees P (C) BU 16 "Expenses".
If there is a possibility to define spravedliyovy cost OH plant growing, they are reflected as a part of flowing OH (item 5.19 of Recommendations).
At such assessment the enterprise for receiving invesyotitsiya or the bank credits will use the real financial performance reflecting an efyofektivnost of its economic activity.
At the moment of the harvesting beginning current OH spisyvayutsya from balance (see item of 19 tab. 1) also belong on production expenses (item 5.19 of Recommendations).
As a result of changes of the enterprise which uchityvayut additional OH and agricultural products at fair value, can not define now their production prime cost as the neobyokhodimost of an obligatory oprikhodovaniye of a selkhozproyoduktsiya at prime cost (planned within a year, with finishing to actual in the end of the year) disappeared.
However, in our opinion, in the conditions of the competition and free prices the enterprise should know proizvodyostvenny prime cost of own production for the analysis of economic activity and adoption of upyoravlenchesky decisions.
* Methodical recommendations about accounting of the biological assets, approved by the order of the Ministry of Finance of Ukrayoina from 29.12.06 of No. 1315 ("Balans-Agro", 2007, No. 4).
** Methodical recommendations about planning, the account and a kalkulirovaniye of product cost (works, services) the selyyoskokhozyaystvenny enterprises, approved by Minagropolitika Ukrainy’s order from 28.05.01 of No. 132.
Costs of the OH biological transformations
It agrees P (C) BU 16 in structure of the expenses connected with bioyologichesky transformations flowing OH rasteniyoevodstvo, join:
• direct material costs (cost of seeds and a landing material, fertilizers, means zashhity plants, fuel, other materials, kotoyory can be directly carried to konkyoretny object of expenses);
• direct costs on compensation (the main and additional salary of the workers occupied in engineering procedure of a biological preobyorazovaniye OH);
• other direct costs (assignments on social actions, a payment for rent of ground and imushcheyostvenny shares, fixed assets, payments on a strayokhovaniye of property, the sum of a reserve of a vacation pay, etc.);
• all-production costs (compensation apparata managements of branch of plant growing, an amortiyozatsiya and maintenance costs of OS of the general a naznacheyoniya, expenses on service of process of the A biologichesyoky transformations, expenses on labor protection and safety measures, other expenses which nevozyomozhno at once to carry on concrete object of the account).
The order of distribution all-production rasxodov is established by the enterprise samostoyatelyyono (for example, in proportion to total amount of expenses minus cost of seeds).
Costs of biological transformations of the current are OH grouped in the items of expenditure, which predyopriyaty defines and reflects in the order on accounting policies.
Example 1
The enterprise – the payer of FSN grows up a podyosolnechnik on grain. Costs of its biological transformations made 97 278 UAH. Before nayochaly cleaning sunflower crops oprixodovany in structure flowing OH on fair stoimosti (minus expenses on a sale place) a buyodushchy crop of seeds.
Reflection of the specified operations in accounting we will show in tab. 1 (see p. 24).
Initial recognition of production
Initial recognition of own production of plant growing is reflected in the account in volume reporting periode in which it separates from OH (i.e. at uborke a crop) provided that in the future the enterprise will receive benefits from use of this production, and its cost can be authentically defined.
Plant growing production (grain, seeds of a podsolnechyonik, vegetables, fruit and other production received at harvesting), and also additional OH (cheyorenka, saplings, sprouts, etc.) after office from OH and/or soils cease to be an element OH and priznayutsya as a separate asset – agricultural products.
The accounting of such production is kept on separate subschetax accounts 27 Production of an agricultural proyoizvodstvo.
Depending on a designated purpose and ekonomichesyoky benefits from use production of a rasteniyevodyostvo is subdivided into the main, accompanying and collateral (item 2.6 of Recommendations) *.
Production assessment
At initial recognition this production ocenivaetsya at the fair value reduced by expenses, sales expected on a place (item 6.1 Rekomenyodatsy). The main justification fair stoimosti are the prices of the active market on which predyopriyaty assumes to realize the production.
After initial recognition all production of plant growing, and also additional OH, not uchayostvuyushchy in agricultural activity (contain for sale, the direction of their use not opredeyoleno, etc.), are estimated and reflected according to P (C) BU 9 "Stocks" (item 6.10 of Recommendations).
Further for balance date specified production and additional are OH reflected on smallest of two estimates:
1) or at initial cost, i.e. the spravedyolivy cost established at the moment of their pervoyonachalny recognition, or cost on which they are reflected in the account for date of their recognition by stocks;
2) or on net value of realization (item 24 P (C) BU 9, item 12 P (C) BU 30).
Let’s notice, they shouldn’t be overestimated for each date of balance at the operating fair value as it is provided for OH item 5.1 of Recommendations.
Plant growing production in natural expression is defined proceeding from its actual weight (koliyochestvo) in an oprikhodovaniye place minus a dead waste, shrinkage (grain and sunflower seeds on a current, etc.), waste of green material during the siloing, a senazhi-rovaniye etc. (item 6.4 of Recommendations).
Thus, on balance production is credited after sorting and cleaning, and crude production is reflected in the account only in quantitative expression.
* In more detail about it read in consultation That izmenilos in the accounting of agricultural production ("Balans-Agro", 2007, No. 4, page 26 – 27).
Table 1 (UAH.)
Example 2
Using data of an example 1, we will define that rasxody at the beginning of cleaning on biological transformations of sunflower on grain (behind a deduction zatrat on the lost crops) made 102 300 UAH., costs of cleaning and completion of seeds of sunflower – 9 450 UAH.
The actual gross collecting crude seeds of sunflower – 1 550 c, after completion weight of high-grade seeds is equal settlement and sostavlyaet to 1 500 c, a dead waste – 50 c.
Fair value of 1 c of high-grade grain of-70 UAH. Sales expected on a place expenses – 2 700 UAH. Fair value of seeds of a podsolyonechnik minus expenses on a place of sale will make 102 300 UAH. (1 500 c x 70 UAH. – 2 700 UAH.).
Expenses on initial recognition of a produkyotsiya (sunflower seeds) are equal 9 450 UAH. (102 300 UAH. + 9 450 UAH. – 102 300 UAH.).
The order of the accounting of rasteniyevodchesyoky production received from a crop is representable in tab. 2.
Table 2 (UAH.)
(On Balans-Agro magazine materials).