home→Career→ Accounting for defects in machine-building production. 3 losses from defective products manufactured by the enterprise Defective rate in production

Accounting for defects in machine-building production. 3 losses from defective products manufactured by the enterprise Defective rate in production

Identification and registration of marriage and other losses

Identification of marriage and other losses is carried out by a worker, foreman, controller, tester, foreman, technologist, QCD employee or employees of other departments during the manufacture, control or testing of products.

Registration of marriage and other losses is carried out according to the act.

Upon receipt of a message about a marriage from the manufacturing workshop, the BTK employee of the guilty workshop is obliged to formalize the marriage within 24 hours, double-check the backlog of parts in the CKS and other workshops and take measures to exclude cases of rejection from the workshop in the future.

Introduction of the act into the PC.

Control over the timely execution of acts, it is carried out by:

TB OTK - divisions of the enterprise;

BTK - in the shop.

Planning and analysis of the actual results of the enterprise, its losses in the final internal marriage of products can be determined by the formula:

Pb \u003d Sat + ZP (1 + KTs.R) + PDOP - So.b - Sv (4),

where Sat is the cost of raw materials, materials, purchased components, referred to the cost of production, rubles;

Зп - the amount of wages spent on the manufacture of products until the discovery of marriage, rub.;

KTs.R -- coefficient expressing the ratio of workshop costs and equipment maintenance costs to the basic wages of workers according to the plan;

PDOP - additional losses from marriage in other workshops of the enterprise, caused by the marriage of this workshop, rub.;

So.b - the cost of finally rejected products at the price of its possible use, rub.;

Sv - the amount of damages actually recovered from the perpetrators of the marriage, rub.

Losses of the enterprise to correct internal defects

The losses of the enterprise for the correction of internal marriage can be determined by the formula:

Pi.b \u003d S.b + Zi.b (1 + Kc.r) + Pdob - Sv (5),

where S.b is the cost of raw materials, materials, fuel and energy spent in correcting the marriage, rub.;

Zi.b -- the amount of wages spent on the correction of rejected products, rub.

3 Losses from defective products manufactured by the enterprise

Losses from the marriage of products manufactured by the enterprise are determined by the formula:

Pb.v \u003d Sat.v + Zo.b + Rd + Rtr.z - So.b - Zv (6),

where Sb.v is the production cost of products finally rejected by consumers, rubles;

Zo.b - the amount of reimbursement to buyers of the costs incurred in connection with the purchase by them of completely rejected products, rub.;

Rd - the amount of expenses for the dismantling of rejected products, rub.;

Rtr.z -- the amount of transportation costs caused by the replacement of products rejected by buyers, rub.

The amount of losses from the correction of external marriage can be determined by the formula:

Pi.v \u003d S.v + Zi.v + Sound.i + Ptr.i (7),

where S.v is the cost of materials, components used to correct the marriage, rub.;

Zi.v - the amount of wages of employees of the enterprise (including travel expenses) spent in connection with the correction of marriage, rubles;

Sv.i - the amount of reimbursement to buyers of costs associated with the acquisition of correctable defective products, rub.;

Rtr.i -- the amount of transportation costs caused by the correction of marriage, rub.

Marriage culprits:

a defect found in production after the manufacture of the first parts, but not presented to the inspector or foreman for verification and branding, is at the expense of the workers (or adjusters, if the equipment was adjusted);

if the first manufactured parts were checked and branded by the foreman or inspector as fit, but did not comply with the NTD, and the subsequent parts made according to them turned out to be defective, then such a marriage is at the expense of the worker, foreman and inspector;

parts, assembly units with a defect found in the workshop, which can be corrected without additional consumption of parts and materials by the workers who manufactured these products, are returned for revision at no additional charge. In the case of repairing a marriage, other workers are charged with the costs of eliminating the marriage at the expense of a specific person;

when the defect is corrected in another workshop, the parts are transferred for revision according to the invoice with the application of the executed act. The workshop that makes the revision puts down the costs for it in the act and returns the act to the workshop - the culprit for the final execution of the act;

notification of a specific culprit in the manufacture and release of defective products is carried out by his immediate supervisor by presenting him with an act with defective products with the specified standard costs and the amount of retention;

if, as a result of the analysis at the input control section, it is established that the supplier is the culprit of the defective product, then a representative of the input control section goes to the warehouse;

if during the analysis it is established that the discrepancy or defect occurred due to reasons beyond the control of the product manufacturer, then the parts are written off.

PRODUCT FAIL

DEFECTIVE PRODUCTS - products manufactured in violation of standards and specifications or with deviation from them. Rejected products may be completely unsuitable for use for their intended purpose (complete rejection) or not fully meeting the established requirements, and its correction is not only technically possible, but also economically feasible (partial rejection). The procedure for remuneration in case of PRODUCTS DEFECTIVE depends on the degree of suitability of the products and the fault of the employee. A complete marriage that occurred through the fault of an employee is not subject to payment; partial PRODUCTION DEFECTIVE is paid taking into account the degree of product suitability.

Glossary of financial terms.

See what "PRODUCT MARRIAGE" is in other dictionaries:

Product defect Encyclopedia of Law

Products, goods that, due to poor-quality workmanship, cannot be used for their intended purpose or additional costs are required to correct defects. B.p. there is a final (incorrigible) and correctable, and depending on ... ... Glossary of business terms

product defects

Product defect- (English defect of product) products manufactured in violation of standards and specifications or with deviation from them; poor-quality, defective goods, as well as the defect itself, damage to the product. Rejected products (goods) can be completely ... ... Big Law Dictionary

PRODUCT FAIL- manufactured products that, due to their low quality, cannot be used for their intended purpose or their use is associated with additional costs for correcting defects. By the nature of the detected defects B.p. happens… … Big accounting dictionary

product defect external- Products, the defect of which was detected by the consumer in the process of its acceptance or use. V.b.p. may be final and correctable. Losses from the final external marriage are equal to its cost minus the amount of damage recovered from ... ... Technical Translator's Handbook

final product defect- Products that have defects that are technically impossible to correct, or their correction is not economically feasible. 0.b.p. valued at cost. The cost of this marriage, minus the damage recovered from the perpetrators, is a loss ... ... Technical Translator's Handbook

product defect internal- Products, the defects of which are detected at the enterprise before it is sent to the consumer. V.b.p. may be final and correctable. Accounting topics... Technical Translator's Handbook

defective product correctable- Products that have defects that are technically possible and economically feasible to fix. Losses from a correctable internal marriage consist of the costs of its correction minus the amount of damage recovered from the perpetrators. Losses from external ... Technical Translator's Handbook

Books

Fundamentals of automation and process automation. Textbook for universities, Safiullin R.K. Technological progress in all industries is largely determined by the level of automation of production processes. As a result, productivity increases,...

Definition of manufacturing marriage and its types

A manufacturing defect is recognized as products, semi-finished products, parts, assemblies and works, the quality of which does not meet the standards or specifications and which cannot be used for its intended purpose or can be used only after correction.
Marriage can be:

Repairable (if the product can be brought to a state suitable for use);
- final (if the product cannot be repaired or such correction is impractical due to the high cost);
- internal, which was identified at the enterprise before the product was sent to the buyer;
- external (when it is discovered by the buyer).

Please note: the procedure for accounting for losses largely depends on the type of marriage.

Marriage accounting

To summarize information on losses from defects in production, account 28 “Defects in production” is used. The debit of this account collects all costs for the identified internal and external marriage. And on the credit of the account reflect the amounts to be withheld or recovered from the perpetrators, and other amounts attributable to reducing losses from marriage. For example, the cost of rejected products at the price of their possible use. By comparing the debit and credit turnovers for the above operations, the final amount of losses from marriage is determined to be written off from the credit of account 28 for production costs (account 20 "Main production").

In other words, the losses from marriage are included in the cost of non-defective products of the corresponding type.

Analytical accounting on account 28 is carried out for individual divisions of the organization, types of products, items of expenditure, reasons and perpetrators of the marriage. In this case, the specific scheme of accounting records depends primarily on its type.

ACCOUNTING FOR REPAIRABLE MARRIAGE

If we fix the marriage, it is not necessary to write off the cost of such products from accounts 20, 43. And on account 28 in this case only the costs associated with their correction are reflected. It can be:

The cost of additional materials used to eliminate product deficiencies;
- wages of employees involved in troubleshooting, with mandatory deductions;
- depreciation of equipment used in the repair of defects, etc.

This includes the indirect costs of the workshop in which the defect is corrected. The amounts are deducted from account 25 “General production costs” when these costs are distributed between various types of products manufactured in this workshop and products corrected (reworked) in this workshop.

EXAMPLE 1

Krasnoderevshchik LLC produced a batch of rocking chairs. When accepting finished products, the technical control department found that out of 100 products, two do not meet the established requirements.

Marriage is recognized as correctable. To eliminate it, materials were spent in the amount of 1500 rubles. The salary of the worker was accrued, corrected
who married, in the amount of 1000 rubles. (assume that the company pays UST and other mandatory contributions in the amount of 26.2% of the salary). The overhead costs of the workshop to be charged to account 28 as part of the expenses for the elimination of defects amounted to 340 rubles.

Suppose that the culprit of the marriage was identified (he was recognized as one of the workers who made these rocking chairs) and, by order of the head, 2300 rubles are recovered from him in compensation for damage.

The accountant of Krasnoderevshchik LLC will reflect the operations as follows:

DEBIT 28 CREDIT 10
- 1500 rub. - written off materials for the correction of marriage;

DEBIT 28 CREDIT 70
- 1000 rubles. - accrued salary for the correction of marriage;

DEBIT 28 CREDIT 69
- 262 rubles. (1000 rubles x 26.2%) - UST and other mandatory contributions have been accrued;

DEBIT 28 CREDIT 25
- 340 rubles. - the corresponding part of the overhead costs of the workshop in which the troubleshooting was carried out is included in the costs of marriage;

CREDIT 28
- 2300 rub. - reflects the amount to be recovered from the culprit to compensate for the damage caused;

DEBIT 20 CREDIT 28
- 802 rubles. (1500 + 1000 + 262 + 340 - 2300) - losses from marriage (the difference between the amount of expenses for correcting the marriage and the amount recovered from the culprit) were written off to increase the cost of this batch of rocking chairs.

If we are talking about a correctable external marriage, that is, identified by the buyer, but which can be eliminated, transportation costs should also be included in the repair costs. Namely, the cost of shipping defective products from the buyer to the enterprise (to the workshop where the defect will be corrected), as well as the return delivery of serviceable products to the buyer.

RECORDING FOR FINAL MARRIAGE

If the marriage is final, that is, it is impossible, useless or impractical (too expensive) to fix it, the cost of this product should be written off to the debit of account 28 “Marriage in production”. This amount will be the cost of this marriage.

Moreover, if the marriage is detected before the acceptance of finished products at the warehouse, the write-off is made from the credit of account 20 "Main production". If a malfunction is discovered after the products are credited to the warehouse (for example, before being sent from the warehouse to the buyer), its cost is debited from the credit of account 43 “Finished products”. The same account is usually activated if the defect is discovered by the buyer. In other words, this is the return of defective products. The operation is accompanied by reversal entries that cancel their sale.

If the rejected products or their parts and components can be used in any way (for example, handed over for scrap metal), they are credited to account 10 of the “Other materials” subaccount at the price of possible use.

If specific perpetrators of the marriage are identified, the amount to be recovered is debited from the credit of account 28:

In the debit of account 73, the subaccount “Calculations for compensation for material damage” - if the culprit is an employee of the organization;
- to the debit of account 76 sub-account "Calculations on claims" - if the perpetrators are third parties (suppliers, contractors, etc.).
In the event that the debit turnover of account 28 turns out to be higher than the amounts that reduce losses and are reflected in the credit of account 28, the difference represents losses from marriage that are to be written off to the debit of account 20.

EXAMPLE 2

Let's change the conditions of example 1 and assume that the marriage of two rocking chairs was detected not by Krasnoderevshchik LLC, but by the buyer. At the same time, the experts of the enterprise came to the conclusion that these products represent the final marriage (they are not subject to correction). Therefore, the money for these chairs was returned to the buyer. The goods were delivered back to Krasnoderevshchik LLC by their own transport department, the costs of which amounted to 450 rubles.

The production cost of these two chairs is 8230 rubles. Let's also assume that the wood used in the manufacture of defective rocking chairs can still be used for other purposes. The price of its possible use is 4000 rubles. 2300 rubles are recovered from the culprit of the marriage.

To simplify the example, we will not consider settlements with the buyer. But the operations associated with the return and write-off of the final marriage are as follows:

DEBIT 28 CREDIT 43
- 8230 rubles. - written off the cost of defective products returned by the buyer;

DEBIT 28 CREDIT 23
- 450 rubles. - written off the costs of the transport department associated with the transportation of products returned by the buyer;

DEBIT 10 sub-account "Other materials"
CREDIT 28
- 4000 rub. - the wood remaining from the rejected products was credited;

DEBIT 73 sub-account "Calculations for compensation of material damage"
CREDIT 28
- 2300 rub. - reflects the amount to be recovered from the culprit of the marriage in compensation for the damage caused;

DEBIT 20 CREDIT 28
- 2380 rubles. (8230 + 450 - 4000 - 2300) - losses from marriage are written off.

Features of taxation

Losses from marriage in tax accounting can be taken into account as part of other expenses associated with production and sale on the basis of subparagraph 47 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Letter No. 03-03-05/47 of April 29, 2008 from the Ministry of Finance of Russia emphasizes that since the concept of "marriage" is not defined by tax legislation, it can be used in the sense in which it is given in accounting regulations. Therefore, the expenses in the form of losses from marriage may include the taxpayer's losses due to internal defects identified at the stage of production and (or) sales, as well as external defects identified by the consumer during the assembly, installation or operation of the product.

As for the tax accounting of operations for the return of defective products by the buyer, officials in the letter suggest using one of the following methods.

1. Recalculate the tax base for income tax for the period in which the defective goods were sold. Since in the case under consideration the sale and purchase agreement is considered terminated, the taxpayer has the right to reduce the amount of income from sales by the amount of proceeds from the sale of defective goods. In turn, the manufacturer can reduce the amount of expenses by the cost of the returned goods.

2. Attribute the costs in the form of the cost of the goods returned by the buyer to the costs in the form of losses from marriage. Probably, here, as a tax cost, the amount that the enterprise must return to the buyer is implied. After all, officials emphasize that the costs of producing a defective product have already been taken into account when it is sold. This means that the value of the returned goods is recognized as equal to zero in tax accounting.

The financiers also explain that justified and documented expenses associated with the return of defective products can be recognized as part of the losses from marriage.

WHO WILL COMPENSATE THE DAMAGE

Of great importance is the fact that the culprits are found. These can be not only employees of the enterprise (for example, workers who violated the technology), but also third parties (for example, the machines stopped abruptly due to a sudden power outage or the supplier supplied low-quality materials, the use of which caused the marriage).

A claim to "external" perpetrators can be brought on the basis of civil law norms. From the "internal" perpetrators, the recovery of material damage caused by marriage is carried out in accordance with the requirements of labor legislation. So, according to Article 241 of the Labor Code of the Russian Federation, if an agreement on full liability has not been concluded with an employee, only an amount not exceeding his average monthly earnings can be recovered from him. Moreover, this requires an order from the employer, which must be made no later than one month from the date of the final determination of the amount of damage caused (Article 248 of the Labor Code of the Russian Federation).

If the monthly period has expired or the employee does not agree to voluntarily compensate for the losses, and the amount of damage exceeds the average monthly earnings, only the court can impose a penalty.

Manufacturing defect- these are products, parts, services, components, semi-finished products that have a quality that does not meet technical specifications or standards. They cannot be used for their intended purpose or can only be used after the defects have been corrected.

Thus, a defect in production is considered to be products, semi-finished products, parts, assemblies and works that do not meet the standards, specifications, building codes (rules) and cannot be used for their intended purpose without additional costs for their correction.

Note that each industry has its own types of marriage. For example, in oil refining and petrochemistry, such products or semi-finished products that do not meet the established standards or specifications in terms of quality and require additional (repeated) processing are considered to be defects in production.

At the enterprises of ferrous and non-ferrous metallurgy, products are considered defective, the technical indicators of which (quality, dimensions, shape, etc.) do not correspond to the indicators established by the standard or technical condition, and which cannot be used for its intended purpose or accepted according to other standards or technical specifications. conditions (chemical composition, mechanical properties, size, shape, weight, finish, tolerances, etc.) or can only be used after correction.

Classification of types of marriage

There are the following types of marriage:

Fixable. Products in this case can be used after the elimination of deficiencies.

Final. The product cannot be repaired or the elimination of defects is not economically feasible.

Interior. Such a manufacturing defect is detected before the products are sent for sale.

External. This manufacturing defect is discovered by consumers.

Documentation of marriage: an act of industrial marriage

The law does not provide for a unified form of this document. The enterprise has the right to independently develop a form that will be filled in if certain types of marriage are identified. The approved form must be fixed by the internal policy of the company.

Responsibilities for detecting defects in products are usually assigned to the technical control department. Employees of the technical control department identify a manufacturing defect, the reasons for which it occurred, and the persons involved in its occurrence. They enter all the clarified circumstances into the form approved at the enterprise.

However, defects can be identified by the consumer. If such defects are detected, the consumer fills out an act and draws up a claim.

Features of drawing up an act on industrial marriage

Data on defective products is recommended to be given in the form of a table. It indicates defective products, nomenclature. The table should include information on the unit of measurement and the number of defective products. For each case of marriage, the corresponding reason is indicated.

In the event that persons involved in the occurrence of defects are identified, information about them (full name, position) is also provided.

Number of copies of the act of industrial marriage

The marriage certificate is drawn up in 3 copies.

The first marriage certificate is transferred to the accounting department, the second marriage certificate - to the workshop where the defect was discovered, the third marriage certificate - to the financially responsible employee.

If an external marriage was detected, the act together with the claim is sent to the manufacturer.

A commission is formed to approve the fact of detection of a defect. Its members put their signatures at the end of the document.

Accounting for manufacturing defects

Accounting for manufacturing defects is carried out on account 28 "Marriage in production".

By virtue of the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 28 "Rejection in production" is intended to summarize information on losses from marriage in production.

Analytical accounting on account 28 "Marriage in production" is carried out for individual divisions of the organization, types of products, items of expenditure, reasons and perpetrators of the marriage.

Analytical accounting is carried out for individual divisions of the enterprise, cost items, types of goods, circumstances of marriage, as well as persons involved in this.

Recovery from guilty persons

When specific employees involved in the occurrence of a marriage are identified, the amount to be recovered from them is transferred from the credit of account 28 "Marriage in production" to the debit of account 73 "Settlements with personnel for other operations", to a subaccount reflecting information on settlements related with compensation for property damage.

Compensation for damage by employees of the enterprise is carried out according to the rules fixed by the Labor Code. As Article 241 of the Code establishes, if an agreement on liability has not been concluded with an employee, it is possible to recover from him an amount that does not exceed the average monthly salary.

Withholding is carried out on the basis of the order of the head of the enterprise. The order is issued within a month from the date of determining the final amount of property damage. If this period is missed, as well as if the employee evades compensation for harm, the employer has the right to go to court. Such a scheme is applied if the employee of the enterprise is guilty of marriage.

If a third party is involved in the occurrence of defects, the amounts are transferred to the debit of account 76 "Settlements with various debtors and creditors", subaccount "Settlements on claims".

Tax accounting for manufacturing defects

In accordance with paragraphs. 47 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, other expenses associated with production and sale include the taxpayer's expenses in the form of a loss from marriage.

Based on par. 9 p. 1 art. 318 of the Tax Code of the Russian Federation, indirect expenses include all other amounts of expenses, with the exception of non-operating expenses, determined in accordance with Art. 265 of the Tax Code of the Russian Federation carried out by the taxpayer during the reporting (tax) period.

The taxpayer independently determines in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services).

Thus, for the purpose of taxing the organization's profits, losses from defective products can be reflected in the composition of "other costs" associated with the release and sale, in accordance with subparagraph 47 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

As stated in the letter of the Ministry of Finance of Russia dated 04.09.2015 N 03-03-06 / 51225, losses from marriage are taken into account for the purposes of taxation of profits only from manufacturers. Moreover, officials admit that losses from marriage can be taken into account in other situations, if they meet the principle of economic feasibility and are documented.

In doing so, a number of features must be taken into account:

The concept of "marriage" is not defined by tax legislation.

In this regard, according to the provision of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the specified concept for the purposes of Ch. 25 of the Tax Code of the Russian Federation is applied in the sense in which it is determined by regulatory legal acts on accounting.

Accordingly, the concept of "marriage" can be applied in the sense in which it is disclosed in the accounting regulations - accounting regulations (PBU).

From this it follows that the costs in the form of losses from defective products may include the costs of internal defects found at the stage of production or sale, as well as external defects identified by consumers during installation, assembly, and operation. This conclusion is confirmed by the letter of the Ministry of Finance dated April 29, 2008 No.

A similar point of view is expressed in the letter of the Ministry of Finance of Russia dated April 18, 2014 N 03-03-06/4/18147:

In particular, expenses in the form of losses from defects may include the taxpayer's losses from internal defects identified at the stage of production and (or) sale, as well as from external defects identified by the consumer during the assembly, installation or operation of the product.

Documentary evidence of a manufacturing defect for tax purposes

How to confirm for tax purposes that the debited expenses are related to marriage? Of course, documents.

If we are talking about internal marriage, then an act is drawn up that describes the nature of the marriage and its causes, the number of rejected products, is the marriage correctable or not, if possible, indicate the person (employee) responsible for the occurrence of the marriage.

If the marriage is external and detected by the buyer of the product upon receipt, the documentary confirmation of the fact of such a marriage will be an act drawn up by the buyer to establish discrepancies in quantity and quality upon acceptance of inventory items. On the basis of this act, a claim is made against the supplier (manufacturer).

value added tax

When calculating with the budget for this tax, the question arises of the need to restore it in terms of material values, the use of which resulted in the occurrence of marriage. Moreover, if the marriage is correctable, there is no doubt about the legality of the VAT deduction, since the corrected marriage will be used in the future in the activities of the enterprise paying this tax.

With regard to an irreparable marriage, the list of grounds for the restoration of VAT, given in Art. 170 of the Tax Code of the Russian Federation, is closed. Writing off inventory items when a marriage is detected is not a basis for this (Decree of the Federal Antimonopoly Service of the Moscow Region dated July 15, 2014 N F05-7043 / 2014).

A similar conclusion was made in the decision of the AS MO dated November 13, 2015 N Ф05-14877 / 2015. The tax legislation does not provide for the obligation of the taxpayer to recover and pay to the budget VAT amounts previously legally claimed for deduction on goods purchased for use in transactions recognized as objects of value added tax, but subsequently not used in these transactions due to marriage or education waste.

You also need to remember that if a defect is discovered and the product is returned, the VAT amounts presented by the seller to the buyer and paid by the seller to the budget when selling the goods are subject to deduction in the event that these goods are returned (including during the warranty period) to the seller or they are refused (p. 5 article 171 of the Tax Code of the Russian Federation). It is better if the documents together confirm the reality of the return of the defective goods, the elimination of defects in the returned goods and its subsequent sale to other buyers.

Then the court will unambiguously consider the claims of the tax authorities for the VAT deduction when returning products in connection with the detection of marriage as unlawful (Decree of the FAS PO dated February 27, 2014 N A65-7907 / 2013).

Results

Waste losses are expenses, not an asset in the accounting and reporting of the enterprise. At the same time, these costs (after reducing them by possible benefits) are included in the output of an industrial enterprise and are taken into account when calculating income tax.

Manufacturing defects - products, parts, services, assemblies, semi-finished products of a quality that does not meet technical conditions or standards. They cannot be used for their intended purpose or can only be used after the defects have been corrected.

Classification

There are the following types of marriage:

Fixable. Products in this case can be used after the elimination of deficiencies.
Final. The product cannot be repaired, or it is not economically feasible to repair the defects.
Interior. This is revealed before the products are sent for sale.
External. This one is being discovered by consumers.

postings

Accounting manufacturing defect carried out on account 28. The debit of the account collects all expenses for the detected defects before sending for sale and after the sale. The loan reflects the amounts that will have to be repaid. As a rule, deductions from earnings, deprivation of bonuses, other penalties and deductions, and other amounts attributable to loss reduction are carried out. The latter, in particular, include the cost of low-quality products at the price of their possible use.

Compiling the credit and debit turnover, the accountant determines the total amount of losses. Write-off of a manufacturing defect carried out at its cost from the account. 28 in the count. 20. Losses include the cost of quality products of the relevant type. Analytical accounting is carried out for individual divisions of the enterprise, cost items, types of goods, circumstances of marriage, as well as persons involved in this.

Correctable Defects

When they are identified, write-off of the cost of marriage from the account. 20 and 43 are not produced. According to 28 in this case reflect only the costs associated with the elimination of defects. These include:

The cost of additional raw materials, materials used in the process of eliminating deficiencies.
The salary of employees who corrected defects. The accrual is carried out with the corresponding mandatory deductions.
Depreciation of equipment used in the process of eliminating defects.

The cost also includes the indirect costs of the workshop in which it is being corrected. When allocating costs between different types products manufactured in it, and processed goods, closes the account. 25. If there is an external disposable (identified by the consumer), transportation costs will also be included in the repair costs. They are the costs of delivering low-quality goods from the buyer to the enterprise, to a specific workshop where the alteration will be performed, as well as the return transportation of corrected material assets.

Final Defects

The cost of everything what is a manufacturing defect, not subject to correction, is transferred to dB sch. 28. The generated amount will be considered as the cost of low-quality products. If it is detected before the acceptance of finished goods at the warehouse, the write-off is carried out from the Cd account. twenty.

In case of detection of defects after posting (for example, before sending to the consumer), the cost is transferred from the Cd to the account. 43. The same account, as a rule, is used if hidden manufacturing defect(after sale to the buyer). In other words, there is a return of low-quality goods. The operation is carried out with the preparation of reversal entries, which cancel the sale of defective products. If defective products or their components can be used (for example, scrapped), they are credited on account. 10 subaccounts "Other materials" at the cost of possible use.

Nuances

In the event that specific perpetrators of the marriage are identified, the amount to be recovered from them is transferred from Cd to c. 28 in:

db ch. 73, subch. "Calculations related to compensation for material damage" - if an employee of the enterprise is involved in the assumption of defects.
db ch. 76, subc. "Calculations on claims" - in cases where third parties are guilty (contractors, suppliers, etc.),

When the debit turnover 28 becomes more amounts by which losses are reduced and which are reflected in Kd sch. 28, the difference is the loss to be carried over to db sc. twenty.

Specifics of taxation

Losses from defective products can be reflected in the composition of "other costs" associated with the release and sale, in accordance with subpara. 47, p. 1, 264th article of the Tax Code. In doing so, a number of nuances must be taken into account. First of all, it should be said that the concept of marriage is not fixed by law. Accordingly, it can be applied in the sense in which it is disclosed in the regulations on the maintenance of accounting records (PBU). From this it follows that the costs in the form of losses from defective products may include the costs of internal defects found at the stage of production or sale, as well as external defects identified by consumers during installation, assembly, and operation. This conclusion is confirmed by the letter of the Ministry of Finance dated April 29, 2008 No.

Return operations

This letter offers several options for their accounting:

Recalculation of the tax base for deductions from profit for the time period in which the defective goods were sold. Due to the fact that in the event of a return, the sale and purchase agreement will be considered terminated, the payer may reduce the amount of profit by the amount of income from the sale of defective products. The amount of costs, in turn, the company has the right to reduce by the cost of the goods returned by the buyer.
Attribution of costs in the form of product prices to losses from marriage. It seems that the cost in this case is the amount to be returned to the purchaser of the defective goods. The Ministry of Finance emphasizes that the costs of issuing low-quality valuables have already been taken into account in the implementation. Accordingly, the value of the returned products will be recognized as equal to zero.

In addition, the letter explains that documented, justified costs associated with their return can be recognized as losses from defective goods.

Compensation for damage

When deciding on compensation for damage, the fact of identifying the perpetrators is of particular importance. They can be not only direct employees of the enterprise (for example, employees who violated the technology), but also third parties. For example, the equipment stopped during a sudden power outage, the supplier shipped low-quality raw materials, the use of which became the cause of the marriage. Claims to third parties may be made according to the rules of the Civil Code.

As for the perpetrators, who are employees of the organization, the recovery of damages from them is carried out within the framework of the Labor Code. In accordance with Art. 241 of the Code, if an agreement on liability has not been concluded with an employee, then an amount not exceeding the size of his average monthly earnings can be recovered from him. To do this, within a month, an order is issued by the head. The specified period begins from the date on which the final amount of the damage was determined. If the deadline has expired or the employee refuses to voluntarily compensate for the losses, the recovery is carried out through the court.

Manufacturing defect act

The law does not provide for a unified form of this document. The enterprise has the right to independently develop a form that will be filled out if certain types of marriage are identified. The approved form must be fixed by the internal policy of the company.

Responsibilities for detecting defects in products are usually assigned to the technical control department. They bring out manufacturing marriage, reasons on which it occurred, the persons involved in its occurrence. They enter all the clarified circumstances into the form approved at the enterprise. However, defects can be identified by the consumer. We have already talked about the operation of returning a defective product. It is worth saying that in order to receive compensation for the cost paid for a low-quality product, the buyer must know what is included in the concept of marriage. An unconditional defect is such a condition of the goods in which its use is impossible or significantly difficult. If such defects are detected, the consumer fills out an act and draws up a claim.

Compilation features

The document must contain the mandatory details provided for official papers. These include the name of the company, address, contact information. In addition, there should be the name of the document itself "Marriage Act", information about the leader, signature, transcript, date of issue. Data on defective products is recommended to be given in the form of a table. It indicates defective products, nomenclature. The table should include information on the unit of measurement and the number of defective products. For each case of marriage, the corresponding reason is indicated. In the event that persons involved in the occurrence of defects are identified, information about them (full name, position) is also provided.

procedural issues

The marriage certificate is drawn up in 3 copies. The first is transferred to the accounting department, the second - to the workshop where the defect was discovered, the third - to the financially responsible employee. If an external marriage was detected, the act together with the claim is sent to the manufacturer. A commission is formed to approve the fact of detection of a defect. Its members put their signatures at the end of the document.

Fallacies in quality management

Many managers, unfortunately, do not understand why accounting for manufacturing defects is needed. They believe that the occurrence of defective goods is a natural process in the course of product release. Meanwhile, competent accounting of marriage allows you to timely identify the circumstances under which it occurs and, accordingly, take measures to reduce its volume.

One of the common misconceptions is that solving quality problems is the prerogative of the enterprise alone. Shop managers often complain that they have to work on equipment that is technically and morally worn out. By this they argue the occurrence of defective products and argue that the purchase of new units will get rid of the problem. Meanwhile, not every enterprise has sufficient funds to purchase modernized equipment. However, as the experience of many companies shows, even without large investments it is quite possible to reduce the number of defective products. This is achieved through the establishment of more efficient technological operations.

The typical response of technologists and managers to the question of marriage is that it is difficult to identify its causes. Of course, such situations take place in the enterprise. However, in most cases, the causes of marriage are not only not difficult to identify, but can also be grouped according to common features. As a rule, defects arise when the technological process is violated, due to oversight, negligence, due to the use of low-quality raw materials. When grouping circumstances, competent accounting of defective products will be of great importance.

Another fairly common misconception is the fear that the elimination of defects may take a long time. As a rule, this argument is used when explaining the reasons for too slow system operation or its complete absence. Meanwhile, practice confirms the operation of the Pareto principle. According to him, 20% of production problems account for 80% of defective products. Accordingly, when eliminating the most significant failures, you can significantly reduce the amount of defective products.

How to fix a manufacturing defect?

Find out the material supplier.
Organize quality control at the stage of receipt of raw materials to the enterprise.
Include in the agreement with suppliers a clause on the possibility of collecting a fine in case of defects in materials.

If the marriage is related to the operation of the equipment, you need:

Determine the period of maintenance and repair of units, establish individual responsibility for non-compliance with it and the poor quality of work performed.
Keep track of which machine a particular product is produced on. If a defect is detected, it will be possible to quickly install the equipment on which the corresponding product was created.

If the release of defective products is due to technology, it is necessary to have a conversation with the technologist and employees. In most cases, they know which methods are imperfect. At the same time, we should not forget that the introduction of any new technology must be economically justified. If the marriage is related to working conditions, it is necessary to collect staff proposals to improve the working environment. Of course, all standing requests should not be forgotten. If the marriage is associated with the irresponsibility and unprofessionalism of employees, you should:

Build an attractive system of staff motivation.
Oblige employees to stop the production line in case of receipt of low-quality materials and notify their immediate superiors about this.
Implement automated process control systems. This will minimize the human factor.

Conclusion

Lean manufacturing uses a term such as "poka-yoke". It involves the creation of such conditions at the present time, under which in the future the employee will not have the opportunity to repeat the mistake and allow the release of a defective product. An important condition for maintaining the high quality of goods is the creation of an effective system of personnel motivation. For example, significant bonuses may be provided for employees who have reduced the percentage of marriage compared to the standard. Of course, one should not forget about the improvement of technology and the timely modernization of equipment. At the same time, it is necessary to train personnel to work on new machines.