Reference Calculation "Cost Calculation" - Technical Description (BK 3.0.74.2, RK)

1. Identification

Purpose. Formation of a cost calculation reference for the produced goods. Used by accountants and economists for analyzing the cost structure, controlling direct and allocated (indirect) costs by departments and nomenclature. Typically formed monthly or quarterly — for assessing production efficiency and making management decisions. The result is a hierarchically structured tabular document with multi-level grouping (organization → department → nomenclature).

Important regarding the object type. In the metadata, the object is registered as a “Document,” however, by its composition (DCS, presence of only ReportForm, absence of tabular parts and movements, set of attributes = report parameters) it functions as a report type reference. Posting and forming movements in registers are not performed for it — the object reads accounting data, rather than generating it. This is noted in section 5.

2. Attributes (report parameters)

Attributes serve as parameters for configuring and filtering the DCS. The object does not have its own tabular parts — data is formed by the composition scheme and is not stored.

The only strictly checked parameter is ReportIndicatorsSet (ShowError): without it, the report cannot be formed. The others allow empty values (DontCheck) and are filled with default values/from form settings.

2.3 Tabular parts

None. The result is built by the data composition processor.

3. Forms

No separate forms for list/selection/document for user work are provided — interaction occurs through ReportForm.

4. Key module procedures

BSL-evidence for modules is not attached. Below is a typical set of handlers for the report on DCS (check against the specific delivery during modifications):

• Object module / composition scheme — OnResultComposition — embedding point: setting DCS parameters from form attributes (StartPeriod, EndPeriod, ReportIndicatorsSet, filters by organizations/departments), adjusting the composition layout, filling in calculated cost indicators, applying the FromBeginningOfYear flag.
• ReportForm.OnCreateOnServer — initialization of settings: default period substitution, current organization, default values for ReportIndicatorsSet, restoring user settings of the variant.
• ReportForm — “Generate” command — gathering parameters from the form, forming OrganizationListRepresentation/DepartmentListRepresentation, starting composition, outputting to the result area.
• Handlers for changing settings fields (PeriodOnChange, ReportIndicatorsSetOnChange, etc.) — managing visibility/accessibility of related fields, dependencies between FromBeginningOfYear and the period.
• DetailingProcessing — when DetailingMode = True opening the detail of the indicator (transition to primary data/movements).

5. Data sources (registers and accounts)

The object is a report type reference: does not generate postings and movements in registers. Instead, it reads accounting data through DCS. The calculation is based on the balances and movements of cost and production accounts from the standard chart of accounts of the RK:

Elements of cost included in the calculation also include labor costs with applicable taxes and contributions of the RK: social tax 6%, SO 5%, OMS 3%, OPVR 3.5% (employer contributions), as well as withheld from income OPV 10% (ceiling base 50 MZP), VOSMS 2% and individual income tax (basic deduction 30 MRP/month, but not more than 360 MRP/year; rate 10% up to 8,500 MRP annual income and 15% above). For reference in RK 2026: MRP = 4,325 ₸, MZP = 85,000 ₸.

VAT is not included in the cost: refundable VAT at a rate of 16% is accounted for separately (account 1420 “VAT to be refunded” / 3130 “VAT to be paid”) and does not enter the cost calculation. All amounts are in tenge (₸).

6. Related objects and input on basis

• Chart of accounts “Standard” (RK) — source of cost/production accounts.
• Accounting register (movements and balances on accounts 8xxx, 1330, 1340, 7010, 6010) — main data source for DCS.
• Organizations, Departments (structural), Nomenclature — dimensions for grouping and filtering.
• Other references-calculations and regulatory month-end closing operations (allocation of indirect costs, calculation of production cost) — form the accounting data on which the calculation is based.

No input on basis for the object is provided: as a reference-calculation, it is not an originating document for other objects and is not input on basis.

7. Extension points

• Calculation variant — parameter ReportIndicatorsSet controls the composition of indicators; new variants are added by extending the logic of composition/layout.
• Configuration extension — modification of ReportForm (additional filters, fields), embedding in OnResultComposition for non-standard cost allocation algorithms.
• DCS settings / user variants — adding groupings, filters, conditional formatting without changing the code.
• Print forms — extending print/output commands for the tabular document.
• Rights and visibility — managing access to the report through roles and functional options of the configuration.

Version-specific (requires verification in the specific build 3.0.74.2): the exact list of values for ReportIndicatorsSet and the composition of the layout — clarify in the supplied data composition scheme of the object.