Production

The Production (Виробництво) section holds the production accounting documents. It is shown when Production is enabled in Home → Functionality (it requires Inventory).

Group	What it contains
More in this section	Materials requisitions, Production reports
See also	Item groups, Cost items, Divisions
Create	Materials requisition, Production shift report
Reports	Cost analysis

Account 23 "Production" is kept by item group, division and cost item.

Materials requisition

A Materials requisition (Вимога-накладна) issues materials to production (23) or to other expenses (91–93) at average cost. Each line needs an account 23 / 91–93, a cost item and a division. It is printed in the standard form М-11 with the corresponding account.

Production shift report

A Production shift report (Звіт про виробництво за зміну) capitalizes output (26) at planned cost; the materials listed in the report are written off directly to 23 at average cost. The planned price, item group and division are required.

Closing production at month end

The month-end close assistant (see Operations) performs, in order:

1. Production overhead distribution (Розподіл загальновиробничих витрат) — 91 to 23 (Dr 23 Cr 91); in a month without output, production overhead goes to the cost of sales.
2. Production cost distribution (Закриття виробництва) — 23 to output: finished goods 26 get the actual cost (Dr 26 Cr 23), and the variance from the planned cost adjusts the cost of finished goods sold 901 (Dr 26 Cr 901 or Dr 901 Cr 26).

After the month's operations, 91 and 23 (for groups with output) have a zero balance. The Cost analysis (Аналіз собівартості) report shows write-offs by kind together with the corrections.