Verified on release 3.0.74.2 "Accounting for Kazakhstan" (edition 3.0).
End of the month. During the month you produced 1,000 loaves of bread and received them into the warehouse at the planned price of 200 ₸. Meanwhile, on account 8110 "Main production" the real costs are hanging: flour, bakers' wages, payroll taxes, oven depreciation, part of the overhead. The planned price is your estimate, but the month must be closed at the actual cost. This is exactly where the "Cost Calculation Reference-Statement" comes in: it collects all costs, divides them by the quantity produced, calculates the true unit price, and brings the warehouse and cost of sales up to the actual figures.
1. Purpose
The document calculates the actual cost of products (semi-finished goods, works, services) produced during the month, distributes overhead and auxiliary costs to the main production, and adjusts the value of finished goods from planned to actual. It is generated at month-end closing.
2. Where to find it
- Section "Production" → group "Month-end closing" (or "Cost") → "Cost Calculation Reference-Statement".
- Most often the document is created automatically from the "Month-end closing" processing (section "Operations" or "Production" → "Month-end closing") when the scheduled operation "Cost calculation" is performed.
- Open the list directly in 1C: menu "Service" → "Go to navigation link" and paste:
e1cib/list/Документ.СправкаРасчетКалькуляцияСебестоимости
2a. How to find out your release
Menu "Help" → "About the program". In the window that opens you will see two lines: the platform version (for example, 8.3.24.x) and the configuration release "Accounting for Kazakhstan" (you should have 3.0.74.2 or newer). If the release is lower, some fields and the distribution algorithm may differ — update first.
3. How to fill it in
The document is usually filled in automatically at month-end closing, but each field affects the result — let's break it down.
| Field | Why it is needed and what happens if you make a mistake |
|---|---|
| Organization (REQUIRED) | Costs and output are collected by it. Make a mistake and the calculation will take data from the wrong company, and the cost will "drift". |
| Date (REQUIRED) | Always the last day of the month. Set the middle of the month and the output and costs for the remaining days will not be included in the calculation, and the actual figure will be understated. |
| Division | Costs and output are counted by division. If you have several workshops, an empty field will mix them — the calculation will be an "average across the board". |
| Cost distribution method | How to allocate overhead (8410) and auxiliary (8310) costs to the main production: proportionally to wages, materials, output volume, planned cost. An incorrect base leads to a cost distortion between product groups. |
| Product group / cost items | Determine which type of product the costs relate to. Costs not linked to a group will not be distributed and will "hang" on 8110. |
| Order of closing divisions | For counter-output (a workshop provides services to another workshop). An incorrect order leads to under-written-off costs of the auxiliary production. |
| Tabular sections (output, costs, distribution) | Filled in with the "Fill" / "Calculate" button. Here you can see: how much was produced, how much cost there is, what the actual unit price is, and the deviation from the planned one. |
After filling in, click "Post". Before that, check: whether all of the month's output has been received, whether all materials have been written off to production, whether wages and payroll taxes have been accrued — otherwise the actual figure will be incomplete.
4. Worked example with entries
Conditions. "Baker" LLP, September 2026. 1,000 loaves of bread produced (product group "Bread"), planned price — 200 ₸/pc. 600 loaves sold during the month.
During the month (already reflected by other documents):
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Output at planned price (1,000 × 200) | 1320 | 8110 | 200,000 |
| Materials written off (flour, etc.) | 8110 | 1310 | 150,000 |
| Bakers' wages and payroll taxes/contributions (SO 5%, OSMS 3%, OPVR 3.5%, social tax 6%) | 8110 | 3350 / 3150 / 3210 | 70,000 |
| Oven depreciation | 8110 | 2420 | 10,000 |
| Overhead costs distributed (from account 8410) | 8110 | 8410 | 20,000 |
Total actual costs on 8110: 150,000 + 70,000 + 10,000 + 20,000 = 250,000 ₸.
Calculation in the document:
- Actual unit cost = 250,000 / 1,000 = 250 ₸/pc.
- Deviation of actual from planned = 250,000 − 200,000 = +50,000 ₸ (actual is more expensive than planned).
- Deviation per unit = 50 ₸.
Entries when posting the reference-statement:
| Operation | Dr | Cr | Amount, ₸ |
|---|---|---|---|
| Adjustment of finished goods to actual (bringing 8110 → 1320) | 1320 | 8110 | 50,000 |
| Adjustment of the cost of goods sold (600 pcs × 50 ₸) | 7010 | 1320 | 30,000 |
Result:
- 400 loaves at 250 ₸ remain in the warehouse = 100,000 ₸ (real value of the stock).
- Cost of sales for the month = 600 × 200 (planned) + 30,000 (adjustment) = 150,000 ₸ = 600 × 250 ₸.
- Account 8110 is closed to zero.
Note: VAT is not calculated here — the calculation works only with costs. VAT of 16% arises upon the sale of bread (Dr 1210 Cr 6010 and Dr 1210 Cr 3130) and upon the purchase of flour — these are separate documents.
5. Types of operation
Depending on the settings, the document performs:
- Calculation of the cost of produced goods — bringing from planned to actual.
- Calculation of the cost of semi-finished goods (account 8210) — when part of the products goes to further processing.
- Calculation of the cost of works and services of a production nature.
- Distribution of overhead costs (account 8410) to product groups.
- Closing of auxiliary productions (account 8310), including counter-output between divisions.
- Adjustment of the cost of written-off (sold) products on account 7010.
6. What is generated upon posting
Accounting entries (the "Self-supporting" register):
- adjustment Dr 1320 Cr 8110 (or a reversal if the actual figure is lower than the planned one);
- distribution Dr 8110 Cr 8410 and Dr 8110 Cr 8310;
- adjustment of cost of sales Dr 7010 Cr 1320.
Movements in accumulation registers:
- "Output of products and services" — actual output amounts;
- "Costs" / "Work in progress" — write-off of collected costs;
- "Cost of goods (inventory)" — the new value of finished goods balances in the warehouse.
This document does not generate electronic documents — the ESF (IS ESF) and the SNT are issued upon the sale and movement of goods, not upon cost calculation. The calculation is an internal computational document.
7. Printed forms
The "Print" button gives access to:
- Reference-statement "Cost calculation" — a breakdown of costs by item per unit and for the entire output.
- Reference-statement "Cost of produced goods" — planned, actual, deviation.
- Reference-statement "Distribution of indirect (overhead) costs" — how 8410/8310 were allocated.
- Reference-statement "Cost of written-off goods" — adjustment on account 7010.
These statements are the justification for the auditor and the tax authorities; keep them together with the month-end closing.
8. Common mistakes
"A balance remained on account 8110 after the cost calculation" There are costs, but there is no output for this product group (or it has not been received). Check the output documents and the linkage of cost items to the required product group. If it is WIP — that is how it should be, the balance carries over to the next month.
"The distribution base for indirect costs is not filled in" You chose the "proportional to wages" method, but wages were not accrued to production (base = 0). Accrue payroll to 8110 or change the distribution base to "output volume".
"The document is posted, but the cost is zero" Materials were written off not to account 8110 but, for example, straight to 7010, or a non-production cost item was used. Re-post the write-off documents with the correct account.
"The sequence of month-end closing was violated" The reference-statement was posted before the sale or the payroll accrual. Perform the entire "Month-end closing": the program will arrange the documents in the correct order itself.
"Negative unit cost" The planned price is greatly overstated while there are almost no actual costs, or the output was received retroactively after the sale. Check the planned prices and output dates.
9. FAQ
Do I need to create the document manually? Usually no. It is generated when the scheduled operation "Cost calculation" is performed in the "Month-end closing" processing. It is rarely created manually — for checking or recalculating an individual division.
What date should I post it with? Only the last calendar day of the month. Otherwise the output and costs for the remaining days will not be included in the calculation.
Does the document calculate VAT? No. The calculation works exclusively with costs. VAT of 16% is reflected upon the purchase of raw materials and upon the sale of finished goods in separate documents.
Does it generate an ESF or SNT? No. This is an internal cost calculation. The ESF in the IS ESF and the SNT are issued by sales and transfer documents.
Why did the cost of already-sold goods change after the calculation? During the month, sales were written off at the planned price. The document brings them up to the actual figure — hence the adjusting entry Dr 7010 Cr 1320.
How to allocate overhead costs among several types of products? Choose a distribution base: by wages, by direct material costs, by output volume, or by planned cost. The base is configured in the accounting policy and in the document itself.
What to do if there is work in progress? Costs of unfinished products remain on account 8110 as a WIP balance and are not distributed to output. This is normal — they will carry over to the next month.
Can the document be re-posted if an error in the costs is found? Yes. Correct the source documents (material write-off, payroll), then re-run "Month-end closing" — the reference-statement will be recalculated. Scheduled operations must be undone in order, starting with the last one.
Does the inventory valuation method (FIFO/average) affect the result? The valuation method affects the value of written-off materials that go into costs, and therefore the final cost of output. It is set in the accounting policy.
Why didn't account 8110 close to zero? Either there is WIP, or part of the costs is not linked to a product group with output, or the distribution base for indirect costs is zero. Check these three points.
10. Related documents
What the calculation is actually generated from (data sources):
- "Production report for a shift" / "Output of products" — quantity and planned value of output;
- "Requisition-invoice" — write-off of materials to 8110;
- documents accruing wages and payroll taxes (SO, OSMS, OPVR, social tax);
- "Depreciation of fixed assets", "Other costs";
- "Sale of goods and services" — quantity of sold products for the adjustment of 7010.
What starts and completes the calculation:
- the "Month-end closing" processing — calls and posts the reference-statement in the correct sequence;
- after the calculation, the correct cost participates in generating the Profit and Loss Statement and tax registers for CIT.
How to find out your release: menu "Help" → "About the program" — there the 1C:Enterprise platform version and the configuration release are indicated.
Prepared for "Accounting for Kazakhstan", edition 3.0, release 3.0.74.2.