Cost per unit of finished product. Calculation and calculation of the cost of production. Formation of production cost

Production cost of production: definition

Classification of costs for creating a product

Production cost: formula

Cost analysis for 1 ruble of marketable products

Material cost analysis

Payroll cost analysis

Analysis of costs for production maintenance and management

What it is?

Calculation methods

Cost of services

The need for indicator analysis

Essence and types of cost

Structure of this indicator

Cost classification

Calculation example

Formula and calculation procedure

Balance calculation procedure

11.2. Product cost analysis

11.3. Analysis of the cost of individual types of products

Process method

Custom Method

Normative method

Calculation method

Transverse method

Method of averages

20.11.2019

The cost of production is the most important indicator economic efficiency its production. It reflects all aspects economic activity, the results of the use of all production resources are accumulated. Depends on its level financial results activities of enterprises, the rate of expanded reproduction, financial condition business entities.

Analysis of the cost of products, works and services is of great importance in the cost management system. It allows you to study the trends in its level, to establish the deviation of actual costs from the normative (standard) and their causes, to identify reserves to reduce the cost of production and to evaluate the work of the enterprise in using the opportunities to reduce the cost of production.

The effectiveness of the cost management system largely depends on the organization of their analysis, which, in turn, is determined by the following factors:

the form and methods of cost accounting used in the enterprise;
the degree of automation of the accounting and analytical process at the enterprise;
the state of planning and rationing the level of operating costs;
the availability of appropriate types of daily, weekly and monthly internal reporting on operating costs that allow you to quickly identify deviations, their causes and take timely corrective measures to eliminate them;
the presence of specialists who can competently analyze and manage the process of cost formation.

To analyze the cost of production, statistical reporting data “Report on the costs of production and sale of products (works, services) of an enterprise (organization)”, planned and reporting costing of products, data of synthetic and analytical cost accounting for main and auxiliary industries, etc. are used. .

The objects of analysis of the cost of production are the following indicators:

total cost products in general and by cost elements;
the level of costs per ruble of output;
the cost of individual products;
individual cost items;
responsibility center costs.

Product cost analysis usually starts with studying the total amount of costs in general and by main elements(Table 11.1).

Table 11.1. Production costs

Cost elements	Amount, thousand rubles			Cost structure, %
Cost elements	t0	t1	+, -	t0	t1	+, -	t0	t1
Salary	13 500	15 800	+2 300	20,4	19,4	-1,0	16,88	15,75
Deductions for social needs	4 725	5 530	+805	7,2	6,8	-0,4	5,90	5,51
Material costs	35 000	45 600	+10 600	53,0	55,9	+2,9	43,75	45,45
Including: raw materials fuel electricity, etc.	25 200 5 600 4 200	31 500 7 524 6 576	6300 +1924 +2376	38,2 8,5 6,3	38,6 9,2 8,1	0,4 +0,7 +1,8	31,50 7,00 5,25	31,40 7,50 6,55
Depreciation	5 600	7 000	+1 400	8,5	8,6	+0,1	7,00	6,98
Other costs	7175	7 580	+405	10,9	9,3	-1,6	8,97	7,56
Full cost	66 000	81 510	+15 510	100	100	-	82,50	81,25
Including: variable costs fixed costs	46 500 19 500	55 328 26 182	9 828 +6 682	70,5 29,5		1,5 +1,5	58,12 24,38	55,15 26,10

The total cost of production may change:

due to the volume of production;
product structures;
the level of variable costs per unit of output;
amount of fixed costs.

When the volume of production changes, only the variable costs(piecework wages of production workers, direct material costs, services); fixed costs(depreciation, rent, hourly wages of workers and administrative and managerial staff, general expenses) remain unchanged in the short term, provided that the same production capacity enterprises (Fig. 11.1).

The cost line in the presence of fixed and variable costs is a first degree equation

where Z total - the total cost of production;

VBP - volume of production (services);

b - the level of variable costs per unit of output (services);

A - the absolute amount of fixed costs for the entire output.

Data for factor analysis of the total amount of costs with the division of costs into fixed and variable are given in Table. 11.2 and 11.3.

Table 11.2. Costs per unit of production, rub.

	Cost level, rub.						Volume
View	base			current			production, pcs.
products	Total	Including		Total	Including		base	current
		change- nye	constantly nye		change- nye	constantly nye
BUT	4 000	2 800	1 200	4 800	3 260	1 540	10 000	13 300
B	2 600	1 850	750	3 100	2 100	1 000	10 000	5 700
Etc.

Table 11.3. Data for factor analysis of the total cost of production

Expenses	Amount, thousand rubles	Cost drivers
Expenses	Amount, thousand rubles	Output volume	Product structure	variable costs	fixed costs
base period: ∑(VП i0 b i0)+A 0
of the base period, recalculated for the actual volume of production of the reporting period, while maintaining the basic structure: ∑(VBP i1 b i0) I VBP +A 0
according to the base level for the actual output of the reporting period: ∑(VBP i1 b i0)+A 0
reporting period when " base value fixed costs: ∑(VBP i1 b i1)+A 0
reporting period: ∑(VBP i1 b i1)+A 1
Change in costs

From Table. 11.3 shows that due to the reduction in production by 5% (I VBP = 0.95), the amount of expenses decreased by 2,325 thousand rubles. (63,675 - 66,000).

By changing the structure of products the amount of expenses increased by 3,610 thousand rubles. (67 285 - 63 675). This indicates that the share of cost-intensive products in the total volume of production has increased.

Due to the increase in the level of specific variable costs the total amount of expenses increased by 7,543 thousand rubles. (74 828 - 67 285).

fixed costs increased by 6,682 thousand rubles. (81,510 - 74,828), which was also one of the reasons for the increase in the total cost.

Thus, the total cost is higher than the base cost by 15,510 thousand rubles. (81,510 - 66,000), or by 23.5%, including due to changes in the volume of production and its structure - by 1285 thousand rubles. (67,285 - 66,000), and due to the increase in the cost of production - by 14,225 thousand rubles. (81,510 - 67,285), or by 21.5%.

It is possible to deepen the analysis of the total amount of costs for the production of products (services) by factorial decomposition of specific variable costs and the amount of fixed costs (Fig. 11.2).

Mathematically, this dependence can be represented as follows:

Any type of cost can be represented as a product of two factors:

the amount of consumed resources or services (raw materials, materials, fuel, energy, man-hours, machine-hours, credits, leased area, etc.);
prices for resources or services.

In order to establish how much the amount of costs has changed due to these factors, it is necessary to have the following data on the costs of actual output:

according to planned consumption rates and planned resource prices

by actual consumption and planned resource prices

by actual consumption and actual resource prices

In general, the amount of variable costs for the actual output of products and the amount of fixed costs in the reporting period is higher than planned by 14,225 thousand rubles. (81 510 - 67 285), including at the expense of:

a) the amount of resources consumed

64,700 - 67,285 = -2,585 thousand rubles;

b) prices for consumed resources and services

81,510 - 64,700 = +16,810 thousand rubles

Consequently, the increase in the cost of production at this enterprise is mainly due to an increase in prices for consumed resources. At the same time, the efforts of the enterprise aimed at the economical use of resources should be positively assessed, due to which the cost of actual output decreased by 3.84% (2585: 67,285).

In the process of analysis, it is also necessary to evaluate changes in the structure by cost elements. If the share of wages decreases and the share of depreciation increases, then this indicates an increase technical level enterprises, the growth of labor productivity. The share of wages also decreases if the share of component parts increases, which indicates an increase in the level of cooperation and specialization of the enterprise.

As can be seen from Table. 11.1 and fig. 11.3, growth occurred in all elements and especially in material costs. The amount of both variable and fixed costs has increased. The cost structure has also changed somewhat: the share of material costs and depreciation of fixed assets has increased due to inflation, while the share of wages has slightly decreased.

Cost intensity (costs per ruble of output) a very important generalizing indicator that characterizes the level of production costs as a whole for the enterprise. Firstly, it is universal: it can be calculated in any industry and, secondly, it clearly shows a direct relationship between cost and profit. This indicator is calculated by the ratio of the total cost of production and sales of products (3 total) to the cost of manufactured products in current prices. At its level below one, production is profitable, at a level above one, it is unprofitable.

Table 11.4. Dynamics of the cost intensity of manufactured products

Year	Analyzed enterprise		Enterprise-competitor		Industry average
Year	Indicator level, kop.	Growth rate, %	Indicator level, kop.	Growth rate, %	Indicator level, kop.	Growth rate, %
xxx1	84,2	100	85,2	100	90,4	100
xxx2	83,6	99,3	85,0	99,7	88,2	97,6
xxx3	82,9	98,5	84,0	98,6	86,5	95,7
xxx4	82,5	98,0	83,8	98,4	85,7	94,8
xxx5	81,25	96,5	82,0	96,2	84,5	93,5

The analysis should examine implementation of the plan and the dynamics of the cost intensity of products, as well as to conduct inter-farm comparisons for this indicator (Table 11.4).

Based on the data presented, it can be concluded that the cost intensity of products at the analyzed enterprise is decreasing at a slower rate than that of a competing enterprise and on average for the industry, however, the level of this indicator remains still lower.

It is also necessary to study the change in the level of cost intensity of products for individual cost elements (Table 11.5).

After that, it is necessary to establish the factors of change in the total cost intensity, reflected in Fig. 11.4.

Table 11.5. Change in the cost intensity of products by cost elements

Cost elements	Costs per ruble of products, kop.
Cost elements	t0	t i	+, -
Salary with deductions	22,78	21,26	-1,52
Material costs	43,75	45,45	+1,70
Depreciation	7,00	6,98	-0,02
Other	8,97	7,56	-1,41
Total	82,5	81,25	-1,25

The following factorial model can be used to calculate their influence:

The calculation is made by the chain substitution method given in Table. 11.3 and the following data on the cost of manufactured products.

The calculation of the influence of factors on the change in the cost intensity of products is given in table. 11.6. Table 11.6. Calculation of the influence of factors on the change in the cost intensity of products

Costs per ruble of products	Calculation	Factors
Costs per ruble of products	Calculation	Volume of production	Production structure	Amount of consumed resources	Prices for resources (services)	Selling prices for products
IE 0	66 000: 80 000 = 82,50	t0	t0	t0	t0	t0
IE COND1	63 675: 76 000 = 83,78	t1	t0	t0	t0	t0
IE CONV2	67 285: 83 600 = 80,48	t1	t1	t0	t0	t0
IE CONV3	64 700: 83 600 = 77,39	t1	t1	t1	t0	t0
IE CONV4	81 510: 83 600 = 97,50	t1	t1	t1	t,	t0
IE 1	81 510: 100 320 = 81,25	t1	t1	t1	t1	t1
ΔIE total = 81.25-82.50 = -1.25; in including through:

Analytical calculations given in table. 11.6 show that the cost per ruble of products has changed due to the following factors:

decrease in production volume: 83.78 - 82.50 = +1.28 kopecks;

changes in the structure of production: 80.48 - 83.78 = -3.30 kopecks;
the amount of consumed resources 77.39 - 80.48 = -3.09 kopecks;
growth in prices for resources: 97.50 - 77.39 = +20.11 kopecks;
increase in prices for products: 81.25 - 97.50 = -16.25 kop.

Total: -1.25 kop.

After that, you can establish the influence of the studied factors on the change in the amount of profit. To do this, the absolute increases in the cost intensity of products due to each factor must be multiplied by the actual volume of sales of products of the reporting period, expressed in prices of the base period (Table 11.7):

ΔP Xi =ΔIE Xi ∑(VП i1 C i0)

Based on the data presented, it can be concluded that the amount of profit increased mainly due to an increase in prices for the company's products, an increase in specific gravity more cost-effective products and more economical use of resources.

Table 11.7. Calculation of the influence of factors on change
profit amounts

Factor	Impact calculation	Change in the amount of profit, thousand rubles
Output volume	1,28-80 442/100
Product structure	3,30-80 442/100
Resource intensity of products	3,09-80 442/100
Prices for consumed resources	20,11-80 442/100
Change in the average level of selling prices for products	16,25-80 442/100
Total

It should also be noted that the rate of growth in prices for resources outstrips the rate of growth in prices for the company's products, which indicates a negative effect of inflation.

For more deep learning reasons for the change in cost, they analyze accounting estimates for individual products, compare the actual level of costs per unit of output with the planned and data of previous periods, other enterprises in general and by cost items.

The influence of first-order factors on the change in the cost of a unit of production is studied using a factor model

where C i - unit cost of the i-th type of product;
And i - fixed costs allocated to i-th view products;
b i - variable costs per unit of the i-th type of product;
The dependence of the unit cost of production on these factors is shown in fig. 11.5.

Using this model and the data in Table. 11.8, we will calculate the influence of factors on the change in the cost of product A using the chain substitution method.

Table 11.8. Initial data for factor analysis of the cost of product A

Index	according to plan	Actually	Deviation from the plan
Output volume (VBP), pcs.
The amount of fixed costs (A), thousand rubles.
The amount of variable costs per product (b), rub.
The cost of one product (C), rub.

The total change in the cost of a unit of production is

ΔC total \u003d C 1 - C 0 \u003d 4,800 - 4,000 \u003d +800 rubles,

including by changing:

a) production volume

ΔС VBP \u003d С conv.1 -С 0 \u003d 3,700 - 4,000 \u003d -300 rubles;

b) the amount of fixed costs

ΔСа= С conv.2 - С conv.1 = 4 340 - 3 700 = +640 rub.;

c) the amount of specific variable costs

ΔC b \u003d C 1 - C cond2 \u003d 4 800 - 4 340 \u003d +460 rubles.

Similar calculations are made for each type of product (Table 11.9).

Table 11.9. Calculation of the influence of first-order factors on the change in the cost of individual types of products

The end of the table. 11.9

Product type	The cost of the product, rub.	Change in cost, rub.
		general	including through
			output volume	fixed costs	variable costs

B
Etc.

After that, they study in more detail the cost of production for each cost item, for which the actual data are compared with the data of the plan, past periods, and other enterprises (Table 11.10).

The given data show an increase in all cost items, and in particular in material costs and wages. production staff.

Similar calculations are made for each type of product. The established deviations for cost items are the object of factor analysis. As a result of item-by-item analysis of the cost of production, internal and external, objective and subjective factors of change in its level should be identified. This is necessary for the qualified management of the process of formation of costs and the search for reserves to reduce them.

Table 11.10. Analysis of the cost of product A by cost items

Cost item	Product costs, rub.			Cost structure, %
Cost item
Raw materials and basic materials	1700	2115	+415	42,5	44,06	+1,56
Fuel and energy	300	380	+80	7,5	7,92	+0,42
Wages of production workers	560	675	+115	14,0	14,06	+0,06
Deductions for social needs	200	240	+40	5,0	5,0	-
Costs for the maintenance and operation of equipment	420	450	+30	10,5	9,38	-1,12
overhead costs	300	345	+45	7,5	7,19	-0,31
General running costs	240	250	+10	6,0	5,21	-0,79
Loss from marriage	-	25	+25	-	0,52	+0,52
Other operating expenses	160	176	+16	4,0	3,66	-0,34
Selling expenses

Simply put, the cost of production can be defined as the sum of the costs, expressed in monetary terms, aimed at the production and sale of the released goods or services. However, there are many concepts of cost, since it increases at different stages of production and management. The topic of this article is the production cost, and we will consider this concept in more detail.

The work of companies is always focused on the production of goods. At the same time, the firm incurs costs by investing raw materials, labor and energetic resources, i.e. expenses called production.

To find out what costs make up the production cost of a product, we will learn about the main types of cost. With the growth of costs that fit into the price of the goods produced, a distinction is made between shop, production and full costs.

The shop floor is made up of the costs incurred by the production structures of the company involved in the process of creating products. The production cost is formed by the workshop, supplemented by general and target costs. Under the full cost understand the production with added to it the cost of transporting and delivering goods to the market.

So, the production cost is the total of all costs for the release of the product and does not include the costs associated with the sale.

The production cost of products includes the costs of:

materials;
shop staff salary;
contributions to funds;
depreciation of fixed assets and intangible assets;
others.

Calculate the cost by cost items aimed at the release and subsequent sale of products by calculating its cost. Typical grouping of costs is used, which allows the most accurate calculation of the cost of the costing object, for example, the type of product being produced. All costs are divided into costing items:

raw materials and materials, minus useful returnable residues;
purchased and manufactured semi-finished products;
fuel, heat and electricity;
depreciation of fixed assets / intangible assets;
wages of production workers;
contributions to funds;
organization production process and its development;
overhead and general business expenses;
losses from marriage;
other production costs;
selling expenses.

The summation of the costs attributed to all the listed items, except for the costs associated with the sale, forms the production cost of the products. A simplified formula for calculating the production cost may look like this: C \u003d M + A + W + P, where M is materials, A is depreciation, W is wages, P is other expenses.

Other costs in this formula are target, general production and general industry costs.

Depending on the field of activity of the company, the production cost of the product may include other industry-specific costs, often prevailing over others. Economists rely on them when they work to reduce costs and increase the profitability of a product. These studies are another purpose of calculating the production cost of goods.

Since expenses are grouped by item in the cost structure, each indicator included in the calculation corresponds to a percentage, and cost items determine the ratio of the group of expenses in total amount, specifying the priority of some and the possibility of reducing others. Since a variety of external and internal economic factors influence the share cost indicator, it is impossible to achieve a constant cost price even for manufacturers of the same products. Therefore, the concept of the actual production cost, i.e., calculated for a given point in time, was introduced.

The calculation of the production cost is important for an enterprise and has a direct impact on building a company's development strategy, its position in the industry, and a competent analysis allows you to use production resources in creating goods most efficiently.

The most important indicators expressing the cost of production are the cost of all commercial products, the cost of 1 ruble of commercial products, the cost of a unit of production.

The sources of information for analyzing the cost of production are: form 2 "" and form 5 Appendix to the balance sheet of the enterprise's annual report, costing of marketable products and costing of certain types of products, consumption rates of material, labor and financial resources, cost estimates for production and their actual implementation, as well as other accounting and reporting data.

As part of the cost of production, variable and conditionally fixed costs (costs) are distinguished. The value of variable costs changes with a change in the volume of products (works, services). Variables include material costs for production, as well as piecework wage workers. The amount of semi-fixed costs does not change with a change in the volume of production (works, services). Fixed costs include depreciation, rental of premises, time wages for administrative and management and maintenance personnel, and other costs.

So, the task of the business plan for the cost of all marketable products has not been completed. The above-plan increase in the cost of production amounted to 58 thousand rubles, or 0.29% of the plan. This happened due to comparable marketable products. (Comparable products are not new products, which was already issued in the previous period, and therefore its release in the reporting period can be compared with the previous period).

Then it is necessary to establish how the plan was fulfilled for the cost of all marketable products in the context of individual costing items and determine which items have savings, and which ones have overruns. Let's present the relevant data in Table 16.

Table No. 16 (thousand rubles)

Indicators	The total cost of actually manufactured products		Deviation from the plan
	at the planned cost of the reporting year	at the actual cost of the reporting year	in thousand rubles
	at the planned cost of the reporting year	at the actual cost of the reporting year	in thousand rubles	to the plan for this article	to the full planned cost
Raw materials
Returnable waste (deductible)
Purchased products, semi-finished products and services of cooperative enterprises
Fuel and energy for technological purposes
Basic wages of key production workers
Additional wages for key production workers
Deductions for insurance
Expenditures for the preparation and development of the production of new products
Costs for the maintenance and operation of equipment
General production (general shop) expenses
General business (general factory) expenses
Loss from marriage
Other operating expenses
Total production cost of marketable products
Selling expenses (sales expenses)
Total total cost of commercial products: (14+15)

As you can see, the increase in the actual cost of commercial products compared to the planned one is caused by overspending of raw materials and materials, additional wages of production workers, an increase against the plan of other production costs and the presence of losses from marriage. For the rest of the calculation items, savings take place.

We considered the grouping of the cost of production by costing items (cost items). This grouping characterizes the purpose of the costs and the place of their occurrence. Another grouping is also used - according to homogeneous economic elements. Here, the costs are grouped by economic content, i.e. regardless of their intended purpose and the place where they are spent. These elements are as follows:

material costs;
labor costs;
deductions for insurance;
depreciation of fixed assets (funds);
other costs (depreciation of intangible assets, rent, mandatory insurance payments, interest on bank loans, taxes included in the cost of production, deductions to off-budget funds, travel expenses, etc.).

When analyzing, it is necessary to determine the deviations of the actual production costs by elements from the planned ones, which are contained in the estimate of production costs.

So, the analysis of the cost of production in the context of costing items and homogeneous economic elements allows us to determine the amount of savings and cost overruns. certain types costs and promotes the search for reserves to reduce the cost of products (works, services).

- a relative indicator that characterizes the share of the cost in the wholesale price of products. It is calculated according to the following formula:

Costs per 1 ruble of marketable products is the total cost of a marketable product divided by the cost of a marketable product at wholesale prices (without value added tax).

This indicator is expressed in kopecks. It gives an idea of how many kopecks of costs, i.e. the cost price, falls on each ruble of the wholesale price of products.

Initial data for analysis.

Costs per 1 ruble of marketable products according to the plan: 85.92 kopecks.

Costs per 1 ruble of actually produced marketable products:

a) according to the plan recalculated for the actual output and range of products: 85.23 kopecks.
b) actually in prices in force in the reporting year: 85.53 kopecks.
c) actually in the prices accepted in the plan: 85.14 kopecks.

On the basis of these data, we determine the deviation of the actual costs per 1 ruble of marketable output in prices in effect in the reporting year from the costs according to the plan. To do this, subtract line 1 from line 2b:

85,53 — 85,92 =— 0.39 kopecks.

So, the actual figure is less than planned by 0.39 kopecks. Let us find the influence of individual factors on this deviation.

To determine the impact of a change in the structure of output, we compare the costs according to the plan, recalculated for the actual output and range of products, and the costs according to the plan, i.e. lines 2a and 1:

85.23 - 85.92 \u003d - 0.69 kop.

It means that by changing the structure of products the analyzed indicator has decreased. This is the result of an increase in the proportion of more profitable types of products that have a relatively low level of costs per ruble of products.

We will determine the impact of changes in the cost of individual types of products by comparing the actual costs in prices accepted in the plan with the planned costs recalculated for the actual output and range of products, i.e. lines 2c and 2a:

85.14 - 85.23 \u003d -0.09 kop.

So, by reducing the cost of certain types of products the indicator of costs per 1 ruble of marketable products decreased by 0.09 kopecks.

To calculate the impact of changes in prices for materials and tariffs, we divide the amount of change in cost due to changes in these prices by actual marketable products at wholesale prices adopted in the plan. In the example under consideration, due to the increase in prices for materials and tariffs, the cost of commercial products increased by + 79 thousand rubles. Consequently, the cost of 1 ruble of marketable output due to this factor increased by:

(23,335 thousand rubles - actual marketable products in wholesale prices adopted in the plan).

The influence of changes in wholesale prices for the products of this enterprise on the cost indicator for 1 ruble of marketable products will be determined as follows. First, let's determine the overall influence of 3 and 4 factors. To do this, we compare the actual costs per 1 ruble of marketable output, respectively, in the prices in force in the reporting year and in the prices adopted in the plan, i.e. lines 2b and 2c, we determine the impact of price changes on both materials and products:

85.53 - 85.14 = + 0.39 kop.

Of this value, the impact of prices on materials is + 0.33 kopecks. Consequently, the impact of product prices accounts for + 0.39 - (+ 0.33) = + 0.06 kopecks. This means that the decrease in wholesale prices for the products of this enterprise increased the cost of 1 ruble of marketable products by + 0.06 kopecks. The total influence of all factors (balance of factors) is:

0.69 kop. - 0.09 kop. + 0.33 kop. + 0.06 kop. = - 0.39 kop.

Thus, the decrease in the indicator of costs per 1 ruble of marketable output took place mainly due to a change in the structure of output, as well as due to a decrease in the cost of certain types of products. At the same time, an increase in prices for materials and tariffs, as well as a decrease in wholesale prices for the products of this enterprise increased costs by 1 ruble of marketable products.

The main place in the cost of industrial products is occupied by material costs, i.e. costs for raw materials, materials, purchased semi-finished products, components, fuel and energy, equated to material costs.

The share of material costs is about three-quarters of the cost of production. It follows that the saving of material costs to a decisive extent ensures a reduction in the cost of production, which means an increase in profits and an increase in profitability.

The most important source of information for analysis is the calculation of the cost of production, as well as the calculation of individual products.

The analysis begins with a comparison of the actual material costs with the planned ones, adjusted for the actual volume of production.

Material costs at the enterprise increased in comparison with their envisaged value in the amount of 94 thousand rubles. This increased the cost of production by the same amount.

Three main factors influence the amount of material costs:

change in the specific consumption of materials per unit of production;
change in the procurement cost of a unit of material;
replacing one material with another material.

1) The change (reduction) in the specific consumption of materials per unit of production is achieved by reducing the material consumption of products, as well as by reducing the waste of materials in the production process.

The material consumption of products, which is the share of material costs in the price of products, is determined at the stage of product design. Directly in the course of the current activity of the enterprise, the reduction in the specific consumption of materials depends on the reduction in the amount of waste in the production process.

There are two types of waste: returnable and non-returnable. Returnable waste materials are further used in production, or sold to the side. Irrevocable waste is not subject to further use. Returnable waste is excluded from production costs, since it is again added to the warehouse as materials, but waste is received not at the price of full value, i.e. raw materials, but at the price of their possible use, which is much less.

Consequently, the violation of the specified specific consumption of materials, which caused the presence of excess waste, increased the cost of production by the amount:

57.4 thousand rubles - 7 thousand rubles. = 50.4 thousand rubles.

The main reasons for changing the specific consumption of materials are:

a) change in material processing technology;
b) change in the quality of materials;
c) replacement of missing materials with other materials.

2. Change in the procurement cost of a unit of material. The procurement cost of materials includes the following main elements:

a) the wholesale price of the supplier (purchase price);
b) transportation and procurement costs. Value purchase prices for materials does not directly depend on the current activities of the enterprise, and the amount of transportation and procurement costs depends, since these costs are usually carried out by the buyer. They are influenced by the following factors: a) changes in the composition of suppliers located at different distances from the buyer; b) changes in the method of delivery of materials;
c) changes in the degree of mechanization of loading and unloading operations.

The wholesale prices of suppliers for materials increased by 79 thousand rubles against those provided for by the plan. So, the total increase in the procurement cost of materials due to the growth of wholesale prices of suppliers for materials and the increase in transport and procurement costs is 79 + 19 = 98 thousand rubles.

3) the replacement of one material with another material also leads to a change in the cost of materials for production. This can be caused by both different specific consumption and different procurement costs of the replaced and replacing materials. The influence of the replacement factor will be determined by the balance method, as the difference between the total deviation of actual material costs from planned ones and the influence of already known factors, i.e. specific consumption and procurement cost:

94 - 50.4 - 98 \u003d - 54.4 thousand rubles.

So, the replacement of materials led to savings in the cost of materials for production in the amount of 54.4 thousand rubles. Substitutions of materials can be of two types: 1) forced replacements that are unprofitable for the enterprise.

After considering the total amount of material costs, the analysis should be detailed by individual types of materials and by individual products made from them in order to specifically identify ways to save various kinds materials.

Let us determine the influence of individual factors on the cost of material (steel) for product A using the difference method:

Table No. 18 (thousand rubles)

The influence on the amount of material costs of individual factors is: 1) change in the specific consumption of material:

1.5 * 5.0 = 7.5 rubles.

2) change in the procurement cost of a unit of material:

0.2 * 11.5 \u003d + 2.3 rubles.

The total influence of the two factors (balance of factors) is: +7.5 + 2.3 = + 9.8 rubles.

So, the excess of the actual costs of this type of material over the planned ones is mainly caused by the overplanned specific consumption, as well as an increase in the procurement cost. Both should be viewed negatively.

The analysis of material costs should be completed by calculating the reserves for reducing the cost of production. At the analyzed enterprise, the reserves for reducing the cost of production in terms of material costs are:

elimination of the reasons for the occurrence of excess returnable waste materials in the production process: 50.4 thousand rubles.
reduction of transportation and procurement costs to the planned level: 19 thousand rubles.
implementation of organizational and technical measures aimed at saving raw materials and materials (there is no reserve amount, since the planned measures have been fully implemented).

Total reserves for reducing the cost of production in terms of material costs: 69.4 thousand rubles.

When analyzing, it is necessary to assess the degree of validity of the forms and systems of remuneration used at the enterprise, check compliance with the savings regime in spending money on wages, study the ratio of growth rates of labor productivity and average wages, and also identify reserves for further reducing the cost of production by eliminating the causes unproductive payments.

The sources of information for analysis are product cost estimates, data statistical form labor report f. No. 1-t, application data to the balance f. No. 5, materials accounting on payroll, etc.

At the analyzed enterprise, the planned and actual data on the payroll can be seen from the following table:

Table No. 18

(thousand roubles.)

This table separately highlights the wages of workers who receive mainly piecework wages, the amount of which depends on changes in the volume of production, and the wages of other categories of personnel, which do not depend on the volume of production. Therefore, the wages of workers are variable, and the rest of the categories of personnel are constant.

In the analysis, we first determine the absolute and relative deviation in the wage fund of industrial and production personnel. The absolute deviation is equal to the difference between the actual and basic (planned) wage funds:

6282.4 - 6790.0 = + 192.4 thousand rubles.

The relative deviation is the difference between the actual payroll fund and the basic (planned) fund, recalculated (adjusted) for the percentage change in output, taking into account a special conversion factor. This coefficient characterizes the share of variable (piecework) wages, depending on changes in the volume of production, in the total amount of the wage fund. At the analyzed enterprise, this coefficient is 0.6. The actual volume of output is 102.4% of the base (planned) output. Based on this, the relative deviation in the wage bill industrial production staff is:

So, the absolute overspending on the wage fund of industrial and production personnel is 192.4 thousand rubles, and taking into account changes in the volume of production, the relative overspending amounted to 94.6 thousand rubles.

Then we should analyze the wage bill of workers, the value of which is mainly variable. The absolute deviation here is:

5560.0 - 5447.5 = + 112.5 thousand rubles.

Let us determine the influence of two factors on this deviation by the method of absolute differences:

change in the number of workers; (quantitative, extensive factor);
change in the average annual wage of one worker (qualitative, intensive factor);

Initial data:

Table No. 19

(thousand roubles.)

The influence of individual factors on the deviation of the actual wage fund of workers from the planned one is:

Change in the number of workers:

51 * 1610.3 \u003d 82125.3 rubles.

Change in the average annual wage of one worker:

8.8 * 3434 = + 30219.2 rubles.

The total influence of the two factors (balance of factors) is:

RUB 82125.3 + 30219.2 rubles. = + 112344.5 rubles. = + 112.3 thousand rubles.

Consequently, the overspending on the wage fund of workers was formed mainly due to an increase in the number of workers. The increase in the average annual wage per worker also contributed to this overspending, but to a lesser extent.

The relative variance in the wage bill of workers is calculated without taking into account the conversion factor, since for the sake of simplicity it is assumed that all workers receive piecework wages, the amount of which depends on the change in output. Therefore, this relative deviation is equal to the difference between the actual wage fund of workers and the basic (planned) fund, recalculated (adjusted) for the percentage change in output:

So, for the wage fund of workers there is an absolute overspending in the amount of + 112.5 thousand rubles, and taking into account the change in the volume of production, there is a relative saving in the amount of - 18.2 thousand rubles.

additional payments to pieceworkers in connection with a change in working conditions;
overtime pay;
payment for all-day downtime and hours of intra-shift downtime.

The analyzed enterprise has unproductive payments of the second type in the amount of 12.5 thousand rubles. and the third type for 2.7 thousand rubles.

So, the reserves for reducing the cost of production in terms of labor costs are the elimination of the causes of unproductive payments in the amount of: 12.5 + 2.7 = 15.2 thousand rubles.

Next, the payroll of the remaining categories of personnel is analyzed, i.e. managers, professionals and other employees. This wage is a semi-permanent expense that does not depend on the degree of change in the volume of production, since these employees receive certain salaries. Therefore, only the absolute deviation is determined here. Exceeding the base value of the wage fund is recognized as an unjustified overspending, the elimination of the causes of which is a reserve for reducing the cost of production. At the analyzed enterprise, the reserve for cost reduction is the amount of 99.4 thousand rubles, which can be mobilized by eliminating the causes of overspending on the wage funds of managers, specialists and other employees.

A necessary condition for reducing the cost of production in terms of wage costs is that the growth rate of labor productivity outstrips the growth rate of average wages. At the analyzed enterprise, labor productivity, i.e. the average annual output per worker increased compared to the plan by 1.2%, and the average annual wage per worker by 1.6%. Therefore, the lead factor is:

The outpacing growth of wages compared to labor productivity (this is the case in the example under consideration) leads to an increase in the cost of production. The impact on the cost of production of the ratio between the growth of labor productivity and average wages can be determined by the following formula:

At wages - Y produces labor multiplied by Y, divided by Y produces. labor.

where, Y is the share of wage costs in the total cost of marketable products.

The increase in the cost of production due to the outstripping growth of average wages compared to labor productivity is:

101,6 — 101,2 * 0,33 = + 0,013 %

or (+0.013) * 19888 = +2.6 thousand rubles.

In conclusion of the analysis of wage costs, it is necessary to calculate the reserves for reducing the cost of production in terms of labor costs, identified as a result of the analysis:

1) Elimination of the reasons causing unproductive payments: 15.2 thousand rubles.
2) Elimination of the causes of unjustified overspending on payroll funds for managers, specialists and other employees 99.4 thousand rubles.
3) Implementation of organizational and technical measures to reduce labor costs, and consequently, wages for output: -

Total reserves for reducing the cost of production in terms of wage costs: 114.6 thousand rubles.

These costs mainly include the following items in the calculation of the cost of production:

a) the cost of maintaining and operating the equipment;
b) overhead costs;
c) general business expenses;

Each of these articles is various elements costs. The main purpose of the analysis is to find reserves (opportunities) to reduce costs for each item.

The sources of information for analysis are the calculation of the cost of production, as well as analytical accounting registers - sheet No. 12, which records the costs of maintaining and operating equipment and overhead costs, and sheet No. 15, which keeps records of general business expenses.

The costs of maintaining and operating equipment are variable, i.e., they directly depend on changes in the volume of production. Therefore, the basic (as a rule, planned) amounts of these expenses should first be recalculated (corrected) by the percentage of the plan for output (102.4%). However, in the composition of these expenses there are conditionally constant items that do not depend on changes in the volume of production: “Depreciation of equipment and intrashop transport”, “Depreciation of intangible assets”. These articles are not subject to recalculation.

The actual costs are then compared with the recalculated base amounts and variances determined.

Expenses for the maintenance and operation of equipment

Table No. 21

(thousand roubles.)

Composition of expenses:	Adjusted plan	Actually	Deviation from the adjusted plan
Depreciation of equipment and intrashop transport:

Equipment operation (energy and fuel consumption, lubricants, salary of equipment adjusters with deductions):	(1050 x 102.4) / 100 = 1075.2
Repair of equipment and intrashop transport:	(500 x 102.4) / 100 = 512
Intra-factory movement of goods:	300 x 102.4 / 100 = 307.2
Wear of tools and production fixtures:	120 x 102.4 / 100 = 122.9
Other expenses:	744 x 102.4 / 100 = 761.9
Total expenses for the maintenance and operation of equipment:

In general, there is an overrun for this type of expenditure compared to the adjusted plan in the amount of 12.8 thousand rubles. However, if we do not take into account the savings on individual items of expenditure, then the amount of unjustified overspending on depreciation, operation of equipment and its repair will be 60 + 4.8 + 17 = 81.8 thousand rubles. Eliminating the causes of this unlawful overspending is a reserve for reducing the cost of production.

General production and general business expenses are conditionally fixed, i.e. they do not directly depend on changes in the volume of production.

overhead costs

Table No. 22

(thousand roubles.)

Indicators	Estimate (plan)	Actually	Deviation (3-2)
Labor costs (with accruals) for shop management and other shop personnel
Amortization of intangible assets
Depreciation of buildings, structures and inventory of workshops

Repair of buildings, structures and inventory of workshops
Expenses for tests, experiments and research
Occupational health and safety
Other expenses (including depreciation of inventory)
Overhead costs: a) losses from downtime due to internal reasons b) shortages and loss of damage material assets
Excess material assets (subtracted)
Total overhead costs

In general, for this type of expenditure, there is a saving in the amount of 1 thousand rubles. At the same time, for some items, there is an excess of the estimate in the amount of 1 + 1 + 15 + 3 + 26 = 46 thousand rubles.

Eliminating the causes of this unjustified overspending will reduce the cost of production. Especially negative is the presence of non-productive costs (shortages, losses from damage and downtime).

Then we analyze general expenses.

General running costs

Table #23

(thousand roubles.)

Indicators	Estimate (plan)	Actually	Deviations (4 - 3)
Labor costs (with accruals) of the administrative and managerial personnel of the plant management:
The same for other general staff:
Amortization of intangible assets:
Depreciation of buildings, structures and general household equipment:

Production of tests, experiments, research and maintenance of general laboratories:
Occupational Safety and Health:
Personnel training:
Organized Recruitment of Workers:
Other general expenses:
Taxes and fees:
Overhead costs: a) losses from downtime due to external reasons: b) shortages and losses from damage to material assets: c) other unproductive expenses:
Excluded income surplus material assets:
Total general expenses:

In general, there is an overspending in the amount of 47 thousand rubles for general business expenses. However, the amount of unbalanced overspending (i.e. without taking into account the savings available for individual items) is 15 + 24 + 3 + 8 + 7 + 12 = 69 thousand rubles. Eliminating the causes of this overspending will reduce the cost of production.

Savings on certain items of general production and general business expenses may be unjustified. This includes such items as expenditure on labor protection, testing, experiments, research, and training. If there are savings on these items, you should check what caused them. There can be two reasons for this: 1) the corresponding costs are made more economically. In this case, the savings are justified. 2) Most often, savings are the result of the fact that the planned measures for labor protection, experiments and research, etc. have not been completed. Such savings are unjustified.

At the analyzed enterprise, as part of general business expenses, there are unjustified savings under the item "Training of personnel" in the amount of 13 thousand rubles. It is caused by the incomplete implementation of the planned training measures.

So, as a result of the analysis, an unjustified overspending on the costs of maintaining and operating equipment (81.8 thousand rubles), on general production costs (46 thousand rubles) and on general business expenses (69 thousand rubles) was revealed.

The total amount of unjustified overspending for these cost items is: 81.8 + 46 + 69 = 196.8 thousand rubles.

However, as a reserve for cost reduction in terms of production maintenance and management costs, it is advisable to take only 50% of this unjustified overspending, i.e.

196.8 * 50% = 98.4 thousand rubles.

Here, only 50% of unjustified overspending is conditionally accepted as a reserve in order to eliminate the repeated expense account (materials, wages). When analyzing material costs and wages, reserves have already been identified to reduce these costs. But both material costs and wages are included in the cost of servicing production and management.

In conclusion of the analysis, we summarize the identified reserves for reducing the cost of production:

in terms of material costs, the amount of the reserve is 69.4 thousand rubles. by eliminating above-planned returnable waste of materials and reducing transportation and procurement costs to the planned level;

in terms of wage costs - the amount of the reserve is 114.6 thousand rubles. by eliminating the causes of unproductive payments and the causes of unjustified overspending on payroll funds for managers, specialists and other employees;

in terms of expenses for maintenance of production and management - the amount of the reserve is 98.4 thousand rubles. by eliminating the causes of unjustified overspending on the costs of maintaining and operating equipment, general production and general business expenses.

So, the cost of production may decrease by 69.4 +114.6 + 98.4 = 282.4 thousand rubles. The profit of the analyzed enterprise will increase by the same amount.

Theoretically, it is quite acceptable to use the term "costs" as a synonym for cost. Both of these are valuation all invested funds necessary for the manufacture and marketing of products. They directly affect the profit of the enterprise: when they grow, the profitability of the business falls.

The total costs of the enterprise consist of two parts:

direct production costs production cost;
costs for the sale of finished products - cost of sales.

These two figures add up to full cost, which is also called middle. It is calculated for the entire volume of production and sales. If it is divided by the number of manufactured units of production, then the costs for a separate product will be determined. They determine the cost of producing each subsequent unit. it marginal cost.

Production costs are all expenses for the organization of the production process. They mainly include:

costs of raw materials, materials used;
payments for fuel, electricity;
salary of all employees of the enterprise;
deductions for the repair of fixed assets, their maintenance;
insurance costs, storage of goods in warehouses;
depreciation of fixed assets;
mandatory contributions to various state funds (pension, etc.).

Sales costs include costs at the marketing stage. finished products. This is first of all:

spending on packaging finished products;
transportation costs for their delivery to the distribution warehouse or to the buyer;
marketing costs and other expenses.

There are many ways to calculate the indicator. Each approaches a specific enterprise, taking into account its production technology, specifics, and features of the products. The accounting department selects the most suitable option.

Two of the most common methods are used for ongoing cost analysis. All the rest are varieties.

It is used in industries with a mass continuous type of production: primarily by enterprises in the energy, transport, and extractive industries. They are characterized by the following factors:

Nomenclature limited.
The presence of products of uniform properties, characteristics.
The short duration of the production cycle.
Minor volumes work in progress, semi-finished products or their complete absence.
The object of calculation is the final product.

In the absence of stocks of finished products, as, for example, in energy enterprises, it is convenient to use a simple calculation formula:

C=Z/X, where

C - unit cost of production;
Z - total costs for a specific period;
X is the number of units produced in the same period of time.

Used in serial and mass production with repetitive operations. There, every month, quarter, year, they check the ratio of the standard and planned costs, and if they do not match, they make appropriate adjustments.

Cost rates, as a rule, are developed according to data from previous years. The advantage of the method is the prevention of irrational spending of financial, material and labor resources.

Here, the costing object is a separate order or work that is performed to meet the requirements of the customer. This method is used:

with a single or small-scale production, in which each unit of expenditure differs from all others made earlier;
in the manufacture of large, complex products with a long production cycle.

It is used by enterprises of heavy engineering, construction, science, furniture industry, repair work. For each individual order, the costs are determined individually according to the calculation card, which is constantly adjusted in connection with the current change in any costs.

Flaw this method in the fact that there is no operational control over the level of spending, in the complexity of inventorying work in progress.

It is selected by each enterprise depending on the characteristics of its production and product. For example, in a confectionery factory, when choosing a calculation method, the shelf life of products and the associated energy costs are of paramount importance. For a furniture manufacturing company, the most important factors are the high costs of materials, as well as the transportation of bulky goods.

A cost estimate is a statement for calculating the costs for a single unit of production. In it, all expenses for homogeneous elements are grouped into separate items, of which the most important are:

Payment for the energy and fuel required for the production.
The cost of semi-finished products supplied from other enterprises.
Depreciation of equipment, depreciation of fixtures, tools.
Salary, social benefits to employees.
General production costs by workshop.

The itemized method is used to calculate the so-called shop cost. To do this, the sum of all accounting costs should be divided by the number of units of the product produced. This, in fact, will be the cost of production of each individual product.

They are inversely related to production volumes. The more products the shop produces, the lower the production costs per unit. This is the essence of the so-called economies of scale.

It is acceptable for production with several completed stages of processing of raw materials and materials. At each stage, semi-finished products are obtained, which are used at home or sold to other enterprises.

Costs are calculated at each stage, but there is only one indicator for the finished product.

Its essence is in calculating the specific weight of specific costing items in the structure of the total cost. This allows you to determine how changes in some costs affect the efficiency of the entire production.

If, for example, the share of transport costs is the highest, then their variability will have the greatest impact on the overall final result.

You can learn more about how the indicator is calculated from the following video:

The calculation of the indicator in the service sector can include many variable economic factors. Not always the end product of the service requires the cost of materials, components, transportation to the place of consumption. Often its profitability depends on the presence of a clientele, its orders.

The cost of the service is all the costs of the contractor, without which the work cannot be performed. They include:

Direct costs directly related to the performance of the service. This is primarily staff salaries.
Indirect costs are management salaries.
Permanent payments, regardless of the volume of services performed. it communal payments, depreciation of equipment, deductions to the pension fund.
Variable costs - for example, the purchase of materials, are directly dependent on the number of services provided.

The calculation of costs is mandatory, since it is based on:

work planning and control over the implementation of plans;
preparation of financial statements;
analysis of the economic efficiency of the enterprise, all its structural divisions;
compiling data for financial reporting on finished and sold products and work in progress.

Without calculation it is impossible to adopt effective management decisions. On its basis, a competitive price of the manufactured goods, a successful assortment policy is developed, which will ensure high profitability of production and business profitability.

The calculation of the cost of production in production is determined for different purposes, one of which is pricing. This value is very important for the enterprise, because accurately shows the total amount of cash costs for the production of the product. In the future, it is used to assign the most effective price for the sale of products. Thus, the analysis of the cost indicator will not allow the organization to become unprofitable and uncompetitive due to high pricing policy. How to correctly determine the cost of a product (service) and what items of expenditure should be included in the calculations so that the result is true?

For the manufacture of one unit of a product, an enterprise spends a certain amount of money on the purchase of material (raw materials), energy, machine tools, fuel, employees, taxes, sales, etc. All these costs ultimately give a general indicator of the funds spent, which is called the cost of 1 piece of production.

Each enterprise in practice calculates this value for planning production and accounting for the finished commodity mass two ways:

by economic elements of costs (the cost of all products);
calculate cost items per unit of product.

All funds that were spent on the manufacture of products before the delivery of finished products to the warehouse, as a result, show the net factory cost. But they still need to be implemented, which also requires costs. Therefore, in order to get full cost to them still need to add the cost of marketing. These can be, for example, transportation costs, the salary of movers or a crane who participated in the shipment and delivery of products to the customer.

Calculation methods production costs allow you to see how much money is spent directly in the shop and then at the exit of the product from the plant as a whole for delivery to the customer. Cost indicators are important for accounting and analysis at each stage.

Based on these requirements and ideas, there are such cost types:

workshop;
production;
complete;
individual;
industry average.

Each cost estimate allows you to analyze all stages of production. Thus, it is possible to determine where it is possible to reduce costs, avoiding overspending unjustified funds for the production of marketable products.

When determining the cost units of goods costs are grouped into a common cost estimate from articles. The indicators for each position are summarized in a table for certain types of expenses and summarized.

Industry production differ in their specific products (services), affecting the cost structure. Different directions are characterized by their special costs for the main production, which prevail over others. Therefore, first of all, they pay attention to them when they try to reduce the cost in order to increase.

Each indicator that is included in the calculations has its own percentage. All costs are grouped by item in the overall cost structure. The cost items show a percentage of the total. This clarifies which of them are priority or incremental production costs.

Per share cost influenced by a variety of factors:

location of production;
application of the achievements of the scientific and technical process;
inflation;
concentration of production;
change in the interest rate of a bank loan, etc.

Therefore, there is no constant cost even for manufacturers the same products. And you need to follow it very carefully, otherwise you can bankrupt the enterprise. Estimating the production costs indicated in the costing items will allow you to timely reduce the cost of manufacturing marketable products and get more profit.

In the calculations of enterprises, the calculation method for estimating the cost of products, semi-finished products, and services prevails. Calculations are carried out per unit of commercial mass, which is manufactured at an industrial facility. For example, 1 kWh of electricity supply, 1 ton of rolled metal, 1 ton-km of cargo transportation, etc. The calculation unit must necessarily comply with standard measurement standards in physical terms.

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The production of products consists in the use of raw materials, technical devices, involvement of service personnel directly involved in production activities and additional materials, mechanisms and persons serving and managing the enterprise. Based on this, cost items are used in costings in different ways. Only direct costs can be included, for example, when calculating shop costs.

First, for convenience, expenses are classified according to similar criteria and combined into groups. This grouping allows you to accurately calculate the indicator of production costs related to one economic component of the cost.

That's why costs combine into separate classes according to such similar properties:

according to the principles of economic homogeneity;
type of products;
methods of adding individual goods to the cost price;
depending on the place of occurrence;
purpose;
quantitative component in production volumes;
etc.

Cost items are classified according to common features to identify a specific object or place of implementation of costs.

The classification is made on economic features homogeneity for costing per unit of manufactured products:

This list of economic elements is the same for calculating the cost in all industries, which makes it possible to compare the structure of costs for the manufacture of goods.

To determine the funds spent on the manufacture of products, you need to use one of two methods:

based on costing;
using production cost estimates.

Usually the calculation is carried out for a quarter, half a year, a year.

The calculation of the costing of manufactured products for any period can be performed according to this instruction:

Calculation example the cost of plastic pipes at the manufacturer for 1000 m of products and determine the selling price for 1 m of goods:

We determine how much money was spent according to paragraphs 4, 5 and 6 of the initial data:
- 2000x40 / 100 \u003d 800 rubles - deducted to the funds, based on wages;
- 2000x10/100 \u003d 200 r - overhead costs;
- 2000x20/100 \u003d 400 r - general business expenses;
The production cost for the manufacture of 1000 m of pipe consists of the sum of the cost indicators in paragraphs 1-6:
3000+1500+2000+800+200+400= 7900 rubles
Cost indicators for the sale of products
7900x5/100 = 395 rubles
So, the total cost of 1000 m of plastic pipes will be equal to the sum of the production cost and distribution costs
7900 + 395 = 8295 r
According to the amount received, the total cost of 1 m of plastic pipe will be equal to 8r. 30 kop.
the sale price of a pipe for 1 m, taking into account the profitability of the enterprise, will be:
8.3+ (8.3x15/100) = 9.5 p.
The markup of the enterprise (profit from the sale of 1 m of pipe) is:
8.3x15/100 = 1.2 p.

Total cost calculation(PST) must be determined by the following formula:

PST \u003d MO + MV + PF + TR + A + E + ZO + ZD + OSS + CR + ZR + HP + RS,

Expenditure items are determined separately for each type of product, and then summarized. The resulting amount will show the costs that production incurs in the manufacture and sale of a certain product from the finished product warehouse. This indicator will be the total cost per unit of production, to which profit is then added and the selling price of the goods is obtained.

Product type

Production volume, pcs.

Fixed costs for the entire output, rub.

Variable costs per unit of production, rub.

Product type

It is important for a company to get an indicator cost of goods sold to determine the profitability of manufactured products. To understand how much profit was received from each ruble invested in production, you can use the formula for calculating the balance of cost of sales.

There is two types of calculations, which uses:

Profit from the sale of sold products;

To calculate the profitability index, two cost parameters are also used: direct and general production (indirect). Direct costs include the costs of materials, equipment and wages of workers that are directly related to the manufacture of products. Indirect costs are money spent on equipment repairs, fuel and lubricants, salaries of management personnel, etc., but not directly involved in the creation of goods. For the analysis of net income from the sale of manufactured products, it is not necessary to take into account indirect costs.

On the commercial enterprises carried out two main calculation options direct cost budget for raw materials:

normative;
analytical.

Where a calculation is made for the manufacture of products using the standard method, the cost indicator is calculated more accurately, but more time-consuming. For large volumes of output, it is more acceptable than for firms with small production. The analytical method allows you to determine the cost of production much faster, but the error will be greater. It is more commonly used in small businesses. Regardless of how direct production costs are calculated, they will be needed further to determine the amount of net profit.

So, when calculating the base cost, direct costs are taken and do not include additional ones, which makes it possible to more accurately assess the profitability of the manufactured goods separately. You will get the total amount of direct costs for the manufacture of products for a certain period. From this amount, you need to subtract the amount of unfinished semi-finished products. Thus, an indicator will be obtained that reflects how much money was invested in the manufacture of products for billing period. This will be the cost of manufactured and delivered to the warehouse products.

To determine the cost of goods sold, you need to know the balance of finished products at the beginning and end of the month in the warehouse. Often, the cost of an individual product is calculated to determine how profitable it is to produce.

Cost formula products sold from stock per month as follows:

SRP \u003d OGPf at the beginning of the month + GGPf - OGPf at the end of the month,

OGPf at the beginning of the month - the balance of finished products in the warehouse at the beginning of the reporting month;
GWPf - manufactured products per month at actual cost;
OGPF at the end of the month - the balance at the end of the month.

The resulting cost of goods sold is used in profitability calculations. To do this, it is revealed as a percentage: the profit is divided by the cost of goods sold and multiplied by 100. Profitability indicators are compared for each item of the manufactured product and analyze what is profitable to produce further in production, and what needs to be excluded from production.

The definition of the concept of production cost and methods for its calculation are discussed in the following video: