Management accounting of work in progress in the food industry. Work in progress and semi-finished products of own production as special accounting objects

Work-in-progress means products that have not gone through all stages (phases, processing stages) of processing provided for by the technological process and have not been accepted by technical control. However, materials that have not begun to be processed, purchased semi-finished products that have not passed the first stage of processing, final defects of parts and other semi-finished products are not included in work in progress.

To clarify the accounting data on work in progress, monthly, as of the first day, an inventory is carried out at Silver Lotus Razdolnoye LLC in order to establish the actual availability of semi-finished products and materials, identify defects and determine the cost of marketable products. It should be noted that the inventory of work in progress is, unfortunately, not carried out as often as required by the interests of proper operational planning and management. This is mainly due to the labor intensity of the required work.

When inventorying work in progress, the description or removal of natural residues is carried out for all workplaces, in the shortest possible time, for each operation separately, and not just for products.

Having calculated with the necessary reliability the amount of work in progress, based on inventory data, shortages and surpluses are identified, by the amount of which the amount of work in progress is adjusted.

Based on inventory records, statements of assessment of work in progress balances are compiled for the organization as a whole and separately for their locations and types of products. The data from these statements serve as the basis for the distribution of costs between released finished products and work in progress, on the one hand, and between individual types of products, on the other.

The differentiation of costs between finished products and work in progress is found by summarizing costs using the formula:

Nn + 3 = P + B + O + Nk, (6)

where Нн - work in progress at the beginning of the month;

NK - work in progress at the end of the month;

3 - costs for the reporting period;

P - cost of commercial products;

B - costs of rejected products;

O - cost of production waste.

Hence the cost of marketable products will be equal to:

P = Nn + 3 - B- O - Nk. (7)

Work in progress in accordance with the Regulations on accounting and financial reporting in the Russian Federation can be reflected in the balance sheet: at actual or standard (planned) production cost; by direct cost items; at the cost of raw materials, materials and semi-finished products.

For LLC “Silver Lotus Razdolnoye”, work in progress is reflected in the balance sheet at the actual production cost. As of the reporting date, there is no volume of work in progress at LLC Silver Lotus Razdolnoye.

Information on the cost of work in progress is grouped in the same order in which production costs are recorded, i.e. by products, orders, product groups.

The balances of work in progress, depending on the specifics of the activity and production capacity of a particular organization, are reflected in the form of a debit balance on account 20 “Main production”.

The final stage of production accounting is maintaining a consolidated accounting of production costs, with the help of which analytical accounting data is summarized and the correctness of its maintenance is verified.

Consolidated accounting of production costs is carried out in strict accordance with the organization of current accounting of production costs and, first of all, in the context of individual workshops, and within them - in the context of individual orders, types of completed products and semi-finished products. In this case, the final data of the consolidated cost accounting must coincide with the data of account 20 “Main production”.

Introduction

1. The concept of work in progress

2. Methods for accounting for work in progress in management accounting

2.1 Detailed method

2.2 Detailed operational accounting

2.3 Accounting for complete lots

Conclusion

List of used literature

At enterprises in many industries, at the end of the month, there are usually products left in the shops that have not been processed – work in progress. Management accounting in industry is based on the use of general science-based management principles - a systems approach, a program-target method, economic-mathematical modeling and others. The organization of management accounting at an enterprise largely determines the efficiency of production, determining the optimization of the correspondence of expenses and income and, ultimately, the financial stability of the enterprise. The tasks assigned to management and accounting to provide information to internal and external users about the performance indicators of the enterprise indicate the increasing role of accounting as a unique source for making informed management decisions. Since the main task of an enterprise is the production and sale of products, and the ultimate goal is to make a profit, the central part of accounting is accounting for the production process, calculating the cost of manufactured products and their sale.

Technological and organizational schemes of production are the basis for organizing accounting at the enterprise. In accordance with the technology and enterprise management scheme, document flow is organized to record property and production costs. In this regard, determining methods for accounting for work in progress is an urgent task for every enterprise.

The purpose of this work is to analyze various methods of accounting for work in progress - detail-by-detail, detail-by-operation and accounting for complex batches.

Work-in-progress includes products that have not gone through all stages of processing provided for by the production process, as well as products that, although completed in production, have not passed testing and technical acceptance or are not completely completed.

The volume of work in progress depends on the duration of the production cycle.

Work in progress does not include:

Materials received by structural divisions (shops, sections), but not started processing (cutting), as well as purchased semi-finished products and components that have not undergone the first operation of assembling them into units, assemblies and products;

Finally rejected parts, components, semi-finished products and products.

Work in progress is included in the enterprise's inventories. In accounting, the actual amount of costs in work in progress is a debit balance on account 20 “Main production”.

To determine the cost of work in progress in the shops of the main and auxiliary production, it is necessary to know its quantitative expression - parts, assemblies and products and evaluate them. The accuracy of calculating the actual production cost of products (works, services) depends on the correct assessment of work in progress.

The technological process and organization of production must be documented, detailing the costs that arise at each stage of the technological process. Such documents can be technological diagrams, technological maps, process descriptions, etc. Based on them, calculations and estimates are developed. These documents confirm the validity of including certain costs in the cost of production, as well as in the composition of the organization’s expenses. If errors are identified, their correction is reflected in accounting in December of the reporting year on the basis of accounting certificates.

Products (works) that have not passed all stages (phases, redistributions) provided for by the technological process, as well as understaffed products that have not passed testing and technical acceptance, are considered work in progress (clause 63 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). Costs related to such products (work) constitute costs in work in progress.

In some industries, it is impossible to ensure separate accounting of costs for finished products and products remaining in work in progress.

In organizations where there are constantly carry-over balances of work in progress, to determine the costs related to manufactured products, these balances are assessed monthly using one of the following methods:

At actual production cost (excluding expenses for preparation and development of production, losses from defects, and other production costs);

At standard or planned production costs;

By direct cost items;

Based on the cost of raw materials, materials and semi-finished products used in production.

Work in progress balances are determined based on inventory data. During the inventory, the state of unfinished products (backlogs) is established and two indicators related to the remains of unfinished production are calculated: the volume and cost of materials consumed and time spent (paid labor) according to technological maps.

Checking the actual availability of accounting objects related to work in progress is carried out as follows: before the start of the inventory, all materials, semi-finished products, parts, components and assemblies that are not needed by the workshops, the processing of which has been completed at this stage, are subject to delivery to the warehouse. Raw materials, materials and purchased semi-finished products located at workplaces that have not been processed, as well as rejected parts are not included in the inventory of work in progress. Separate inventories are compiled for them. When inventorying work in progress, the actual presence of backlogs (parts, assemblies, assemblies) and unfinished production and assembly of products in production is checked; actual completeness of work in progress; the balance of work in progress for canceled orders, as well as for orders whose execution is suspended.

The balances of work in progress at the end of the reporting period in mass and serial production can be assessed in the balance sheet at standard or planned production costs (full or incomplete depending on the procedure for writing off general business expenses), by direct items of expenses, as well as by the cost of raw materials, materials and semi-finished products. In case of single production, work in progress is reflected in the balance sheet at actual production costs.

To clarify accounting data on work in progress, an inventory of work in progress is carried out within the established time frame. Checking of work-in-progress reserves is carried out by actual counting, weighing, and re-measuring.

Inventories are compiled separately for each separate structural unit (workshop, site, department) indicating the name of the work, the stage or degree of their readiness, quantity or volume, and for construction and installation work - indicating the volume of work.

Rejected parts are not included in the inventory of work in progress - separate inventories are compiled for them.

For work in progress, which is a heterogeneous mass or mixture of raw materials, two quantitative indicators are given in inventories, as well as in comparison sheets: the amount of this mass or mixture and the amount of raw materials or materials (by individual items) included in its composition. The quantity of raw materials or materials is determined by technical calculations in the manner established by industry instructions on planning, accounting and calculating the cost of products (works, services).

When shortages or surpluses are identified, the inventory commission, having determined the reasons and culprits, prepares proposals on the procedure for writing them off.

Based on identified shortages or surpluses of work in progress, the following accounting entries are made:

For the total amount of identified shortages:

Debit account 94 "Shortages and losses from damage to valuables"

Credit to account 20 "Main production"

Credit to account 23 "Auxiliary production"

For the amount of shortages due to the fault of workshop workers:

Debit of account 73 "Settlements with personnel for other operations", subaccount 2 "Calculations for compensation of material damage"

In the absence of culprits:

Debit account 25 "General production expenses"

Debit account 26 "General business expenses"

Debit of account 91 “Other income and expenses” and other accounts

Credit to account 94 "Shortages and losses from damage to valuables"

For the amount of surplus:

Debit account 20 "Main production"

Credit to account 91 “Other income and expenses”.

Separate inventories are compiled for completed construction but not commissioned facilities, indicating the reasons for the delay in registration of commissioning; completed construction facilities, actually put into operation in whole or in part, the acceptance and commissioning of which are not formalized with proper documents; objects stopped under construction, indicating the reasons for the termination of construction.

After clarifying the accounting data based on the results of the inventory, indicators of costs and finished products presented in the financial statements are formed.

2.1 Detailed method

The detail method is a method for determining the balances of work in progress, in which production costs are taken into account for individual parts, and the cost of the finished product is determined by summing up the cost of the products included in it. Used for mass and large-scale production.

With detailed accounting of work in progress, used in mass production, work in progress is assessed on the basis of operational data on the launch of products into production and release from production, taking into account defects and returnable waste.

This accounting method is quite cumbersome. It requires that in all operations that reflect the formation of production costs, information about the production object is present, i.e. about the product on which these costs are directed. This leads to an increase in the amount of information processed by accountants; in addition, settlement procedures become more complicated.

With this method, fixed and variable costs are determined at the lowest level of their aggregation. Based on the results obtained from such calculations, it becomes possible to determine the constant and variable components of individual functions or processes.

The detailed method of accounting for work in progress is used when using the standard cost accounting method, when a standard cost estimate is drawn up for each product. Output is reflected at planned cost; Deviations arising during the production process are taken into account separately. The actual cost per unit of product is determined as the sum of the standard cost and the results of deviations and changes in standards. The balance of work in progress in this case is determined by a detailed recalculation of products not released at the end of the month.

The production process is the totality of all the actions of people and production tools necessary at a given enterprise for the manufacture or repair of manufactured products, in particular EMU. The production process includes all activities related to manufacturing, assembly, installation, and quality control of manufactured products; storage and movement of its parts, semi-finished products and assembly units at all stages of production; on organizing the supply and maintenance of workplaces, sites and workshops; management of all levels of production, as well as a set of measures for technological preparation of production.

A technological process (TP) is a part of the production process that contains targeted actions to change and (or) determine the state of the subject of labor. Only essential workers are directly involved in TP. Technological processes are built according to individual methods of their implementation (casting processes, mechanical and heat treatment, coating formation, assembly, installation, control, adjustment of EMU, etc.). TP is divided into operations.

A technological operation is a completed part of a technological process, performed continuously at one workplace, on one or more simultaneously manufactured or assembled products by one or more workers. The condition of continuity of an operation means the completion of the work provided for it without moving to another workplace to perform another work. For example, preparing strip wires for installation includes measuring cutting, removing insulation from certain sections of the wire, and coating the exposed conductors. The above example shows that the composition of the operation is established not only on the basis of technological considerations, but also taking into account organizational expediency.

A technological operation (TO) is the main unit of production planning and accounting. Based on the operations, the labor intensity of manufacturing products is assessed and time standards and prices are established; the required number of workers, equipment, devices and tools, the cost of work (for example, assembly) is determined; Production scheduling is carried out and quality and timing of work are monitored.

In the conditions of automated production, an operation should be understood as a completed part of a process process, performed continuously on an automatic line, which consists of several units of technological equipment connected by automatically operating transport and loading devices. In flexible automated production, the continuity of the operation may be disrupted, for example, by the direction of an assembled semi-finished product, an electronic unit, etc. to an intermediate storage warehouse during periods between individual positions performed on different technological modules.

At enterprises with single and serial production, when manufacturing parts with high labor intensity of processing and assembly, a part-by-part operational method is used to quickly account for the movement of semi-finished products. It allows you to quickly control the processing of a part at each operation, while taking into account the interoperational movement of the part using routing sheets that reflect the availability and degree of readiness of individual parts and assemblies within each production unit.

Detailed-operational accounting is used in serial production using route sheets, with the help of which not only production is taken into account, but also the interoperational movement of semi-finished products and parts. To simplify accounting for the movement of semi-finished products and reduce document flow, it is advisable to transfer semi-finished products and parts from workshop to workshop using monthly cards (in relation to limit cards for the issue of materials, and the release of finished parts for assembly - according to specifications (completion cards) or other documents similar in purpose) . In mass flow production, documentless transfer of parts and assemblies for assembly is used (or with the preparation of documents for transfer once a month). The introduction of such a procedure can be carried out after the necessary measures have been taken to ensure the safety of these material assets.

Registration of primary documentation and maintenance of operational quantitative accounting of semi-finished products and parts in workshops is carried out, as a rule, by the staff of the planning and dispatch service, and in intermediate warehouses by workers of these warehouses. Accounting provides methodological guidance for accounting for the movement of semi-finished products and parts, controls the correctness of paperwork and maintaining operational quantitative records at the locations of semi-finished products and parts. In order to check work in progress, inventory should be periodically carried out.

Inventory of work in progress is aimed at determining the quantity and actual presence of semi-finished products and products that have not been completed by processing, and for some types of them, also the amount of the main substance (leading element) of which they consist; determine the actual completeness of work in progress and identify unaccounted for defects; check the accounting data for the movement of semi-finished products and parts and the total amount of costs in the main production account; check the correct distribution of this amount by type of product and clarify the cost of manufactured products.

Features of accounting for work in progress, conducting its inventory, regulating inventory differences and writing off inventory results are established in industry instructions in accordance with current regulations.

The actual cost of work in progress is determined in the manner established in a given industry for calculating the cost of finished products, with the exception of losses from defects and expenses related, as a rule, to commercial products (“Reimbursement for wear of tools and devices for special purposes and other special expenses”, "Expenses for preparation and development of production", "Non-production expenses"). In workshops with large-scale and mass production, it is allowed to evaluate parts and semi-finished products at the current standard cost. For certain industries with a short technological cycle, industry instructions may establish that the assessment of work in progress is carried out only at the actual cost of raw materials, materials and semi-finished products used in production.

When using route sheets, they take into account not only production, but also the interoperational movement of parts, which makes it possible to determine the availability of individual parts for each stage of processing in production, and to ensure control over the operational balance of parts for each batch. In the absence of a route accounting system to control the balance of parts, operational accounting is carried out on cards for each part.

To simplify operational control and accounting for the movement of parts in production, this control and accounting can be organized not by individual parts, but by their sets. Shop workers, using quantitative accounting data, monitor the state of work in progress. Accounting for the movement of parts (semi-finished products) in workshop storerooms is carried out, as a rule, in quantitative accounting cards. At the same time, when parts of the same name that have different readiness are stored in the same warehouse, cards are opened separately for each part according to its readiness (for example, a blank, a processed part).

When parts are received from other workshops, they are received, as a rule, on the basis of delivery notes, and when received from one’s own workshop - on the basis of route sheets, work orders and other documents.

To simplify the accounting of the movement of semi-finished products, the transfer of parts from workshop to workshop is carried out using monthly accounting cards in relation to limit cards for the release of materials.

The release of parts to assembly shops is carried out according to specifications (packing cards) or other documents of similar importance. In individual and small-scale production, specifications are issued to the worker (assembler) or to the team based on the production task. When extracting, all parts and their quantity (according to the norm) required to complete the planned work are listed. Based on the specifications (packing cards), semi-finished products warehouse workers write off parts as expenses according to the warehouse quantity card. After completing the given work, the standard consumption of parts established (according to the specification) is compared with the actual consumption and the result of using the parts is revealed. At the end of the reporting period, specifications are closed. At the same time, the carryover balance of parts is recorded in the specification based on the data of acceptance of completed work, and a copy of the workshop specification is checked with the copy located in the warehouse.

One copy of the specification is submitted with production documents to the accounting department, and the second is stored in the workshop storeroom for reference.

One of the most difficult issues that arise during process costing is the assessment of work in progress. Work in progress has a lower cost than the cost of finished goods, and the presence of inventories of work in progress at the beginning and end of the reporting period does not allow us to determine the cost of finished goods by dividing total costs by total production. There is a need to convert work in progress into an equivalent number of finished units - determining the number of equivalent units. To do this, determine the percentage of completion and multiply this value by the number of units in process at the end of the period (for example, 200 units are 50% complete, therefore they are equivalent to 100 units of finished goods).

Cost components (materials, labor, and overhead) are typically invested in work in process to varying degrees. So, materials are invested immediately, 100%, and labor costs and overhead costs are added gradually. Therefore, the cost of equivalent units (work in progress) is calculated by component. The sum of labor and overhead costs represents the cost of processing.

In large-scale and mass production, parts for assembly are issued as a set within the established limit for the entire team or production line. In mass production, it is possible to use documentless transfer of parts and assemblies for assembly or to draw up monthly documents for the transfer of parts and assemblies. At enterprises with mass production, it is advisable to transfer parts from workshop to workshop in sets.

With the undocumented (without invoices) transfer of parts and assemblies in the assembly shop, for each mechanical shop, in accordance with the assembly process, racks are placed along the conveyors parallel to the assembly areas for stacking parts and assemblies. Separate places are allocated on the racks for each name of the parts, and the places where the parts are placed are equipped with stencils.

Each machine shop systematically monitors the availability of parts and assemblies in the assembly according to its nomenclature, constantly replenishing stocks of parts, supplying them in quantities that ensure the rhythmic operation of the assembly shop.

Single-piece and small-scale production are characterized by the most complex systems of operational planning and production management using enlarged planning and accounting units: production order, product kit, unit kit.

Complex products require a large number of works to prepare them for release; as they are manufactured, they pass through a number of workshops, mostly technologically specialized; Multivariate processing of parts is possible, when each detail operation can be performed on different machines or several detail operations can be performed on one machine. The connection between individual stages is provided by cyclic (network) schedules, summary schedules for launching and releasing orders.

A production order as a planning and accounting unit includes the entire complex of works on which the achievement of the final result—the fulfillment of the order—depends. This includes products from design bureaus, technology departments, production shops, testing and fine-tuning work. If the assembly duration is less than one month, parts and assemblies are submitted for assembly before the start of assembly work, pre-assembled into assemblies or products. This system provides for assembly shops and sections as a planning and accounting unit - an order, for procurement and processing - a set of parts or blanks for a part.

If the assembly cycle lasts more than one month, parts are supplied to assembly shops and areas in queues in accordance with the assembly work schedule; They arrive at processing shops in the kit required for assembling a unit or group of units to be installed at a certain stage of production. The deadline for submitting parts of a subassembly kit is set by the schedule of advance of the beginning of this assembly queue in relation to the end of the order. The planning and accounting unit for procurement and processing shops will be a set of parts per unit or group of units, for assembly shops - stages of general assembly or a production order.

Accounting for work in progress is one of the most important and complex elements of management accounting. Precise regulation of this element is impossible, since the specifics of the work of enterprises in different sectors of the national economy and even different enterprises within the same industry determines differences in the methods of accounting for work in progress.

At some enterprises there is no work in progress, at others there is, but an accurate calculation of the volume of work in progress is not possible (for example, in research institutes). In this regard, at present there are only recommendations for the use of various methods of management accounting for work in progress. However, management accounting of work in progress is necessary, since the possession of accurate and timely information helps the manager to make clear and timely management decisions, without which the effective operation of the enterprise is unthinkable.

This work examined the main methods of accounting for work in progress - detail-by-detail, detail-by-operation and accounting by complete batches, and also showed for which types and forms of production it is most appropriate to use each of the described methods. At the same time, it must be said that these are nothing more than recommendations, and the administration and accounting department of each enterprise have the right to decide for themselves which method of accounting for work in progress to use. However, it must be remembered that the method of accounting for work in progress must be reflected in the accounting policy of the enterprise, so if the manager makes a mistake when choosing a method, it can be changed no earlier than in a year.

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indicating the topic right now to find out about the possibility of obtaining a consultation.

2. Methods for accounting for work in progress in management accounting

2.1 Detailed method

2.2 Detailed operational accounting

One copy of the specification is submitted with production documents to the accounting department, and the second is stored in the workshop storeroom for reference.

And management is added to direct costs in the total amount according to the accepted base of their distribution. Information on the cost of work in progress is grouped in the same order in which production costs are recorded, i.e. by products, product groups. 2 ACCOUNTING FOR PROFIT DISTRIBUTION Financial results accounts include accounts: 90 “Sales” 91 “Other income and expenses” 99 “...

Dead money in WIP balances. To estimate balances of work in progress, a methodology was developed using standards for the current and previous periods. Methodology When using the standard accounting method, the assessment of work in progress balances at a machine-building enterprise is carried out according to standards. To estimate the cost of wages for each detail operation, the standard is taken in increasing...

Availability of remaining parts, assemblies and other manufactured semi-finished products and compare the results obtained with accounting data.

The determination of work in progress balances depends on the choice of method for accounting for production costs and calculating the cost of production. The method of accounting for production costs and calculating the cost of production is understood as...

A number of factors: - type of production; - complexity and range of manufactured products; - the procedure for storing interoperational backlogs; - other features of technology and production organization. Methods for estimating work in progress may be as follows. At enterprises with a continuous technological process, work in progress is assessed at the cost of raw materials and supplies loaded into...

The company provides accounting automation services, which are implemented in the form of design work and small consulting services. During the current quarter, the company started and completely completed one project (Project 1) in the amount of 900,000 rubles. and provided consulting services in the amount of RUB 80,000. During the current period, a second project (Project 2) was launched and is scheduled to be completed in the next quarter.

Data on the company's expenses in the current quarter are known:

Employee employment in hours for the current quarter for three types of work is determined in accordance with the working time sheet and is presented in the following table.

It is necessary to determine the cost of work for Project 1 and consulting services, as well as costs in work in progress - Project 2.

SOLUTION to the management accounting problem of determining the costs of work in progress and calculating the cost of several types of services

Distribution of direct expenses

In order to distribute expenses by type of service, we first distribute direct expenses - wages. You can distribute wages in proportion to the time worked. Data on the time spent by employees by type of work is given in the conditions. Based on them, we determine the proportion of time allocated to different types of work.

For example, Ivanov I.P. spent 280 hours on Project 1. Of the total 536 hours. That. for Project 1 he has:
280 / 536 = 0.52 (or 52%).

Full name	Time share for Project 1	Share of time for Project 2	Time Share Consulting Services	Total
Ivanov A.A.	0,52	0,41	0,07	1
Petrov B.A.	0,60	0,37	0,03	1
Sidorov V.A.	-	1,00	-	1
Dmitriev G.A.	0,45	0,55	-	1
Nikolaev D.A.	0,73	0,27	-	1
Alexandrov E.A.	0,95	-	0,05	1

For example, Ivanov I.P. spent 0.52 (or 52%) of his total working time on Project 1. According to the condition, his total salary for the period is RUB 129,000.00. That. Project 1 accounts for the following portion of his salary:
RUB 129,000.00 x 0.52 = 67,388.06 rub.

Full name	Share of wages for Project 1, rub.	Share of wages for Project 2, rub.	Share of wages Consulting services, rub.	Total, rub.
Ivanov A.A.	67 388,06	52 947,76	8 664,18	129 000,00
Petrov B.A.	85 970,15	53 731,34	4 298,51	144 000,00
Sidorov V.A.	-	159 000,00	-	159 000,00
Dmitriev G.A.	78 300,00	95 700,00	-	174 000,00
Nikolaev D.A.	138 115,38	50 884,62	-	189 000,00
Alexandrov E.A.	193 181,82	-	10 818,18	204 000,00
Total:	562 955,41	412 263,72	23 780,87	999 000,00

Distribution of indirect costs

We calculated the distribution of direct costs by type of service in the previous table. That. the amounts of direct wage expenses coincide with the “Total” line.

In the problem statement, expenses for social insurance and voluntary insurance are given as one amount without breakdown by employee, therefore, most likely, they should be included in indirect expenses. To distribute indirect costs for social insurance and voluntary insurance, we will use the amount of direct costs as the distribution base.

For example, the share of indirect social insurance costs attributable to Project 1 would be calculated as follows:
358,350.00 / 999,000.00 x 562,955.41 = 201,937.01 rub.

The distribution of indirect costs for voluntary insurance is carried out similarly. How indirect expenses for business trips and indirect material expenses are distributed is clearly stated in the problem statement.

The cost of work in progress - WIP - represents the cost of services for Project 2 (since it is unfinished) and amounts to RUB 628,227.14.

The cost of services provided is the sum of expenses for Project 1 and Consulting Services and is equal to RUB 890,782.86.

Revenue can be determined from the condition as the sum of income from Project 1 and Consulting Services. Revenue is equal to RUB 980,000.00.

Gross profit is equal to the difference between revenue and cost of services provided: RUB 89,217.14.