Checked on release 3.0.74.2 "Accounting for Kazakhstan" (version 3.0).
You have closed the month. You look at the turnover and do not understand: the cost of one product has skyrocketed to 3,200 ₸ with a selling price of 2,900 ₸. There is a loss in the workshop, yet everything was sold at a markup. Or the director asks: "Why does the installation service cost us 18,000 ₸, we calculated 11,000 ₸?" Manually recalculating the distribution of overheads across dozens of items is an evening lost. You open the "Cost Calculation Reference for Products and Services" — and see the entire chain: how much direct costs were incurred for each item, how much overhead was distributed, what the planned and actual cost is, and where the deviation came from.
1. Purpose
This is a report-explanation that shows how the program calculated the actual cost of finished products and services at the month-end close. It does not make entries or change data — it explains the calculation that has already been made: direct costs, distributed overheads, deviation of planned cost from actual cost. The main self-control tool before submitting reports.
2. Where to find
The report is called from the month-end closing procedure, not from the document journal (it does not have a journal — it is not a document).
- Section "Operations" → "Period Closing" → "Month Closing". Perform the closing for the required month, then click on the line "Closing of accounts 8 (production)" or "Cost Calculation of Production" → in the dropdown menu select "Cost Calculation Reference" (in some builds — "References-Calculations" → "Cost of Products and Services").
- The second way: section "Operations" → "References-Calculations" → "Cost of Products".
To open the report directly, copy the navigation link and paste it through "Service" → "Go to Navigation Link" (or Ctrl+F11 in the "Main" menu):
e1cib/list/Report.CostCalculationReferenceForProductsAndServices
2a. How to know your release
"Help" → "About the Program" (or the "i" icon on the panel). In the opened window, the top line shows the platform version (for example, 8.3.24), below — "Configuration: Accounting for Kazakhstan, version 3.0 (3.0.74.2)". The first digits are the version, the last ones are the release. The instructions below were checked on release 3.0.74.2; in neighboring releases, the column names may differ by a word or two, but the logic remains the same.
3. How to fill in (report settings)
The report has no "document fields" — there is a header of settings. Let's break down each one.
| Setting | Purpose | What happens if you make a mistake |
|---|---|---|
| Period (MANDATORY) | The month for which the cost was calculated. Usually automatically filled from the month-end closing. | If you take the wrong month — you will see an empty report or figures from the previous period. Always verify the month with the closing. |
| Organization (MANDATORY) | The company for which we are building the calculation. Critical when accounting for multiple legal entities in one database. | Another organization — foreign costs and "zero" output for yours. |
| Department | Filter by workshop/department of costs. Empty — all departments. | If limited to one workshop — you will not see costs that were allocated to another department. |
| Product Group | Selection by group of products/services (important for distributing indirect costs). | Narrow selection will hide positions between which overheads were shared — the deviation will become unclear. |
| Detailing / Grouping | Level of rows: by nomenclature, by product groups, by cost items. | Too large grouping will hide the problematic position; too small — the report will have 300 lines. |
| Show cost items (checkbox) | Expands direct and indirect costs by items (materials, labor costs, depreciation). | Without the checkbox, you will not understand what caused the increase in cost. Always enable it for analysis. |
After setting up, click "Generate". The report is built on the data from the cost accounting registers for the closed period, so the month must be closed — otherwise, there is no actual cost yet.
4. Detailed example with numbers and entries
LLP "AkcentStroy" produced two types of products in September 2026: "Panel PS-1" — 100 pcs and "Panel PS-2" — 50 pcs.
Direct costs are collected in account 8110 "Main Production":
- Materials (written off to production): PS-1 — 180,000 ₸, PS-2 — 120,000 ₸.
- Labor costs of workers: PS-1 — 60,000 ₸, PS-2 — 40,000 ₸.
Overhead (indirect) expenses in account 8410 "Overhead Expenses" — 90,000 ₸, distributed proportionally to direct costs.
How to read the cost calculation reference:
Total base of direct costs = (180,000 + 60,000) + (120,000 + 40,000) = 240,000 + 160,000 = 400,000 ₸.
Overhead distribution coefficient = 90,000 / 400,000 = 0.225.
| Product | Direct Costs | Overhead (0.225) | Actual Cost of Production | Quantity | Cost per Unit |
|---|---|---|---|---|---|
| Panel PS-1 | 240,000 | 54,000 | 294,000 | 100 | 2,940 ₸ |
| Panel PS-2 | 160,000 | 36,000 | 196,000 | 50 | 3,920 ₸ |
| Total | 400,000 | 90,000 | 490,000 |
The planned cost for production was set at 2,900 ₸ and 3,800 ₸. The reference shows deviation: for PS-1 +40 ₸/unit (+4,000 ₸), for PS-2 +120 ₸/unit (+6,000 ₸).
Entries that the reference decodes (made by the month-end closing, not the report itself):
- Dr 1320 "Finished Goods" Cr 8110 — 490,000 ₸ (recognition at actual cost considering the adjustment for deviation; previously, production was at planned 480,000 ₸, adjustment +10,000 ₸).
- Writing off overhead: Dr 8110 Cr 8410 — 90,000 ₸.
- When selling 80 pcs of PS-1: Dr 7010 "Cost of Sales" Cr 1320 — 80 × 2,940 = 235,200 ₸.
- Revenue from this sale (excluding VAT): Dr 1210 Cr 6010; VAT 16%: Dr 1210 Cr 3130.
Now it is clear why it is "expensive": 90,000 ₸ of overhead on a small production resulted in +540 ₸ per product. The conversation with the director is closed with figures from the reference.
5. Variations (types) of the report
The report is not a document, so it does not have "types of operations". But with the settings, you get different slices:
- By nomenclature — cost of each product/service item.
- By product groups — aggregated, for management view.
- By cost items — what the cost consists of (materials / labor costs / taxes on labor costs / depreciation / services).
- With deviation plan/fact — comparison of planned (accounting) and actual costs and the amount of adjustment.
- By departments — if production is distributed across workshops.
6. What is formed
Key point: the cost calculation reference does not create entries, does not form electronic invoices (ESF), and does not make movements in registers. This is a report for reading. It visualizes the result of the regulatory operation "Cost Calculation of Production" / "Closing of Accounts 8" in the month-end closing.
Real entries (Dr 1320/1330 Cr 8110, Dr 7010 Cr 1320) and movements in cost registers are performed by month-end closing. Electronic documents (ESF in the ESF IS, SNF) are formed by sales and transfer documents, not by this report. If you need an entry or ESF — work with the document, and the reference is needed to check that the closing calculated correctly.
7. Print forms
The report itself is the print (tabular) form. From the generated report, the following is available:
- Print — the "Print" button on the command panel, output to the printer.
- Save as... — export to Excel (.xlsx), .mxl, .pdf for attachment to explanations.
- Decoding — double-clicking on any amount opens the underlying documents (material write-offs, payroll accruals, production report for the shift) from which the figure was formed.
There is no separate "form template" for the cost calculation reference — it is an internal document, not a reporting form for the tax authorities.
8. Common errors
"The regulatory operation 'Cost Calculation of Production' was not performed" — the month is not closed or closed with an error. Open "Month Closing", re-close, eliminate red lines, then generate the reference.
The report is empty with filled settings. Reasons: the wrong month/organization was selected; filtering by department/product group is enabled, where there was no production; there was no production (no document "Production Report for the Shift" / "Provision of Services"). Remove filters and build again.
"The cost of production is negative" or huge deviations. Usually — materials were written off to production before recognition (negative balance on 1330/1310) or the "Production Report for the Shift" was not entered for the production. Check the sequence of documents and restore it (the "Reprocess Documents" button in month closing).
"The base for distributing indirect costs was not found". In the accounting policy settings or in the register "Methods of Distributing Indirect Costs", the base (volume of production, direct costs, labor costs) is not specified. Set the base — otherwise, overheads from 8410 will not be distributed.
The cost per unit "fluctuates" from month to month. This is normal with the "average" / "FIFO" method and different production volumes: fixed overheads are divided by different quantities. The reference shows this — check the production volume in the problematic month.
9. FAQ
Will this report make entries if I generate it? No. This is a report for reading. Entries are made by month-end closing, and the reference only shows how they were calculated.
Why does the actual cost differ from the planned one? Production during the month is accounted at the planned (accounting) price, and at the end of the month, the program calculates actual costs and adjusts the balance. The difference is the deviation, which the reference outputs as a separate amount.
Does the reference form an ESF or SNF? No. ESF (through the ESF IS) and SNF are formed by sales, shipment, and transfer documents. The report has no relation to electronic documents.
How to see what the amount consists of? Double-clicking on the figure will open the breakdown to primary documents: material write-offs, payroll accruals, production reports.
Can the reference be built before the month is closed? Fully — no. There is no actual cost yet; you will only see planned data or emptiness. First, close the month.
How are overhead costs (account 8410) distributed? According to the base specified in the methods of distributing indirect costs: proportionally to direct costs, volume of production, labor costs, or materials. The base is visible in the reference when detailing by items is enabled.
Does the VAT rate of 16% affect the cost? No. VAT is not included in the cost (for taxable turnover, it is creditable, account 1420). The rate of 16% only participates in the sales entry (Dr 1210 Cr 3130), not in the cost calculation.
Do services without material production get into the reference? Yes. The cost of services is collected on 8110/8310, distributed to 7010, and the reference shows it just like for products — by cost items.
Why is the cost higher than the selling price for one item? Most often due to a large share of overheads with a small production volume. The reference will show the amount of overheads per item — this is a reason to reconsider the distribution base or volumes.
Can the reference be exported to Excel for the director? Yes. "Save as..." → .xlsx (or .pdf). Decodings are not saved in this case, only figures.
10. Related documents
Based on what the reference is built (data sources):
- "Production Report for the Shift" — production of goods.
- "Provision of Services" / "Service Implementation" — production and sale of services.
- "Request-Invoice" — write-off of materials to production (Dr 8110 Cr 1310/1330).
- Payroll and taxes/contributions on labor costs of production workers (PFL 10%, PFLR 3.5%, SO 5%, social tax 6%, OSSC 3%).
- "Receipt of Services", depreciation of fixed assets — other production and overhead costs.
- Regulatory operation "Month Closing" — the actual calculation that the reference decodes.
What actions are taken based on the data from the reference:
The report itself does not serve as a basis for entering documents. Based on its results, you: adjust methods of distributing indirect costs, enter "Adjustment" when an error is found, reprocess the sequence of documents, and recalculate planned prices for production for the next period.
How to know your release: "Help" → "About the Program" — there you will find the platform version and configuration release.
Material prepared for "Accounting for Kazakhstan", version 3.0, release 3.0