Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the month. You ran "Month-end closing," and the entire amount from account 8110 "Main production" moved to finished goods. But the workshop reported: the order is only half done, the second batch is still on the machines. As a result, the output cost is inflated, profit is understated, and there is no work-in-progress balance on the balance sheet at all. To make the program "leave" part of the costs in production and not write them off to output, you open the "WIP Movement" document. It is precisely with it that you tell the system: this much money is still "hanging" in the workshop as unfinished work.
1. Purpose
The "WIP Movement" (Work-in-Progress Movement) document records the balance of work-in-progress at the end of the period broken down by division, item group, and cost item. This data is read by the "Cost calculation" scheduled operation during month-end closing so that "work-in-progress" is not written off to finished goods output.
2. Where to find it
Path in the interface: "Production" section → "Work-in-progress" block → "WIP Movement". If the item is not visible, it is also available via the "Operations" section → "Period closing", next to the month-end closing assistant.
To open the list directly from 1C: Main menu → "Tools" → "Follow navigation link" (or Ctrl+click on the address bar) and paste:
e1cib/list/Документ.ДвижениеНЗП
The "Create" button in the opened list — a new document.
2a. How to find out your release
"Help" → "About the program" (or the ℹ icon in the upper right corner). In the opened window you will see two lines: the platform version (for example, 8.3.24.xxxx) and the configuration release — it should read 3.0.74.2 "Accounting for Kazakhstan". The instructions are aimed at this release; in neighboring versions the field layout is the same.
3. How to fill it in
Document header
| Field | Why it is needed and what an error threatens |
|---|---|
| Organization (required) | Accounts and production data are selected based on it. If there is one organization in the database, it will be filled in automatically. Make a mistake — the WIP balance will "land" on the wrong company, and the cost calculation of the other organization will ignore it. |
| Date (required) | Set the last day of the month you are closing. Cost calculation takes the WIP balance by date within the period being closed. Set the 1st or a date of the following month — the balance will not be included in the calculation, and the costs will again be written off in full. |
| Division (required) | The workshop/section where costs have accumulated on account 8110 (8210, 8310). Costs are closed broken down by division: specify the wrong one, and the program will not find what to "subtract" the work-in-progress from. |
| Responsible person / Comment | Service fields. They do not affect movements, but they help when analyzing who specified exactly that WIP amount and why. |
Table section
Filled in manually based on workshop data (work-in-progress inventory report, foreman's report) or selected by cost balances.
| Column | What to enter |
|---|---|
| Item group (required) | The type of product/work for which costs accumulated (for example, "Cabinet furniture"). Costs and output are linked precisely through it. Empty column = the line will not be posted. |
| Cost item (required) | The item under which the work-in-progress lies (materials, labor, overheads). Cost calculation keeps records by items, so the WIP amount must be "broken down" among them, otherwise the allocation of indirect costs will be distorted. |
| Cost account | 8110 "Main production," 8210 "Semi-finished products," or 8310 "Auxiliary production" — the one where amounts have actually accumulated. |
| Amount (required) | The value of work-in-progress for this line in tenge (₸). The key figure. Overstate it — too little will be written off to output, the product cost will be understated; understate it — the opposite. The amount must not exceed the costs actually accumulated for this group and item. |
Tip: before filling in, generate a balance sheet (SALT) for account 8110 grouped by "Division → Item group → Cost item." This way you see the ceiling — you cannot leave more than these amounts in WIP.
4. Worked example with entries
Scenario. LLP "Astana-Mebel," "Carpentry section" workshop, item group "Dining tables." For September 2026, accumulated on account 8110:
| Cost item | Amount on 8110, ₸ |
|---|---|
| Materials | 500,000 |
| Labor with taxes | 300,000 |
| Overhead costs | 200,000 |
| Total costs | 1,000,000 |
Of the planned 100 tables, 60 are finished, and 40 are still in progress. According to the WIP inventory report, work-in-progress is valued at 400,000 ₸ (materials 200,000, labor 120,000, overheads 80,000).
Actions. You create a "WIP Movement" dated 30.09.2026, division "Carpentry section," three lines for the group "Dining tables" — by items for 200,000 / 120,000 / 80,000 ₸ (account 8110).
What happens during month-end closing. The "Cost calculation" scheduled operation sees: 1,000,000 accumulated, 400,000 left in WIP, meaning 600,000 ₸ goes to output. An entry is generated for the release of finished goods:
| Dr | Cr | Amount, ₸ | Description |
|---|---|---|---|
| 1320 "Finished goods" | 8110 "Main production" | 600,000 | Actual cost of 60 finished tables |
The balance of 400,000 ₸ remains on account 8110 as work-in-progress and carries over to October. Without the "WIP Movement" document, the entire 1,000,000 would have gone to 1320, and the cost of one table would have come out to 16,667 ₸ instead of the correct 10,000 ₸.
If the accounting policy has WIP tracking on a separate account 1340 "Work-in-progress" enabled, then upon closing an additional entry Dr 1340 Cr 8110 — 400,000 ₸ is generated, and work-in-progress is reflected as a separate line on the balance sheet. The presence of this setting depends on the version of the accounting policy — this point is worth verifying in the "Main → Accounting policy" section for your database.
When the tables are completed and sold in October, the cost will be written off with the standard entry Dr 7010 "Cost of sales" Cr 1320 — at the full, now correct figure.
5. Operation types
There is no separate "Operation type" switch in the document — it has one task. But functionally it covers several scenarios:
- WIP balance at month-end by amounts — you manually enter the estimated amounts of work-in-progress (the main scenario).
- By planned (standard) cost — if production is run at planned prices, the WIP amount is taken from the standard costing for the unfinished volume.
- Separately by accounts 8110 / 8210 / 8310 — in one document you can leave work-in-progress for both main and auxiliary production, specifying the required cost account in the lines.
6. What is generated upon posting
- Register movements of work-in-progress accounting (information/accumulation register by division, item group, and cost item) — it is precisely these that "Cost calculation" reads.
- The document itself, as a rule, does not generate accounting entries — the effect manifests during month-end closing through the "Cost calculation" scheduled operation (see the example above). The entry Dr 1340 Cr 8110 appears only when WIP is tracked on a separate account.
- Electronic documents (ESF, SNT) are not created. This is an internal production accounting document; there is no sale or movement of goods across the accounting boundary in it, so nothing is issued in either the ESF IS or the SNT. This document also does not affect VAT (the rate of 16% in 2026).
7. Printed forms
The document's own printed form is minimal — it is a printout of the document itself with the table section for signing (WIP balance report). You control the result of the document's operation with calculation certificates at month-end closing:
- The "Work-in-progress" calculation certificate;
- The "Cost of goods and services produced" calculation certificate;
- The "Costing" calculation certificate.
They open from the "Month-end closing" assistant via the "Cost calculation" → "Calculation certificates" link.
8. Common mistakes
| Message / symptom | Cause and how to fix |
|---|---|
| "The 'Organization' field is not filled in" | No organization is selected in the header. Specify the company for which production is being run. |
| "Item group is not filled in on line 1" | An empty required column. Fill in the group and cost item on each line, otherwise the document will not be posted. |
| During month-end closing — "Negative cost" / incorrect result on 8110 | The WIP amount exceeded the accumulated costs for the group. Check against the SALT for 8110 and reduce the amount in the document. |
| The WIP balance was not accounted for, everything was written off to output | The document date is outside the month being closed, or the wrong division is specified. Set the last day of the month and the same division as in the costs. |
| "The document is posted, but the scheduled operation has not been recalculated" | The document was created/modified after the cost calculation. Re-run the month-end closing (the "Re-run operation" button). |
9. FAQ
Do I need to post "WIP Movement" every month? Only if there is actually unfinished production or work at the end of the month. If all output is completed and there should be no balance on 8110 — the document is not needed.
In what order: first "WIP Movement," then month-end closing? Yes. First enter the WIP balance on the last day of the month, then run "Month-end closing." If closing has already been performed — re-run the "Cost calculation" operation.
How to determine the WIP amount? By the work-in-progress inventory report (workshop data on the degree of readiness) or by the planned costing for the unfinished volume. The program does not calculate the amount itself — you enter it as an expert estimate.
What will happen if the WIP balance is not entered? All accumulated costs from account 8110 will be written off to finished goods (Dr 1320 Cr 8110), the output cost will be overstated, and there will be no work-in-progress on the balance sheet.
Does the document generate an ESF or SNT? No. This is an internal document, there is no sale in it, so electronic invoices (ESF IS) and accompanying waybills (SNT) are not issued.
Does it affect VAT? No. VAT (the rate is 16% in 2026) is charged on sales, not on the accounting of work-in-progress. The document does not affect account 3130 "VAT payable."
On which account does WIP remain — 8110 or 1340? By default, work-in-progress remains on the cost account (8110/8210/8310). If separate accounting is enabled in the accounting policy, upon closing Dr 1340 Cr 8110 is generated, and the balance is reflected on account 1340 "Work-in-progress."
Can several divisions be specified in one document? No, the division is set in the header — draw up a separate "WIP Movement" document for each workshop.
Is the WIP balance carried over to the next month automatically? The amount remains on account 8110 and physically carries over to the next period. But a new "WIP Movement" document at the end of the next month must be entered anew — based on actual readiness as of that date.
How to cancel the effect of the document? Unpost it or set the deletion mark and re-run the month-end closing — the costs will again be written off to output in full.
10. Related documents
On the basis of what it is entered (where the data comes from):
- Requisition-invoice, Production report for a shift — generate costs and output on account 8110;
- Payroll accrual, documents on depreciation and services — provide labor and overhead amounts on production accounts;
- Work-in-progress inventory (workshop report) — the source of the WIP amount estimate.
What is related afterwards:
- Month-end closing → "Cost calculation" — uses the WIP balance to allocate costs;
- Production report for a shift of the next month — continues to accumulate costs for the same item group taking into account the carried-over balance.
How to find out your release: "Help" → "About the program" — there the version of the "1C:Enterprise" platform and the configuration release are indicated. These instructions were prepared and verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0). In other releases, the names of fields and menu paths may differ slightly.