The composition of the total cost. Cost of production: structure, calculation, methods of reduction. Calculation of the actual cost of finished products

For those who decide to start their own business, it will be necessary to study the question of how to calculate the total cost of production. This is important for its implementation. In order to understand this issue, it is necessary to clearly understand what the cost of a product is.

The concept of cost

The cost price is the total and private sum of the costs for the production and sale of the product. Resources required to produce a product:

• the material from which the product is directly produced;
• fuel needed to transport materials for manufacturing or transport already finished products to points of sale;
• repair work;
• workers' wages;
• rental of premises, if required.

Each product is individual, and it requires its own resources for manufacturing. And to figure out how to calculate the cost of production, you need to take into account each stage separately.

Economic concepts of cost

Full cost

This is the ratio of all costs to total production. This calculation is suitable for mass production. The costs include:

1. Employee salary.
2. Contributions to state funds.
3. The raw material used to make the product.
4. Accounting for depreciation of equipment and the cost of its repair (depreciation).
5. Advertising expenses.
6. Other expenses.

It is these costs that determine how to calculate the cost of finished products. Usually used in large, large-scale enterprises.

marginal cost

This concept includes the cost of a manufactured unit of output. How to calculate the actual cost of finished products (it is also called full)? This can be done according to the formula, but for this you need:

1. Calculate how much raw materials and materials it takes to manufacture one copy of the product.
2. Calculate how much fuel and lubricants and electricity is spent on one unit of production.
3. Take into account the cost of semi-finished products purchased from other industries, if any.
4. Calculate how much the employee will receive by manufacturing this type of product (including all social benefits).
5. Know the cost of repairs and depreciation of equipment.
6. Consider tool wear.
7. Calculate the cost of maintaining a production facility.
8. Other costs.

After analyzing the data above, you can imagine how much raw material is spent on the manufacture of a unit of production. And if we add to all this: transportation; contributions to state funds; vacation pay for employees; taxes; expenses incurred by the organization due to unforeseen circumstances - all this will give you a complete picture of how to calculate the actual cost of production.

Cost types

In addition to the main types of cost, there are types that are specific to a particular production.

1. Aggregate cost. The cost of manufacturing a product on a particular machine is estimated, whether it is a technical machine or a woven one.
2. Prime cost. In addition to estimating the costs of manufacturing products in the workshop, the costs of maintaining and maintaining the territory itself are also taken into account: heating, security, alarm, fire protection, management structure.
3. General production costs. Consist of the cost of depreciation and repair of equipment, advanced training of workers, taxes.
4. Full cost. In addition to other expenses, it includes the costs of packaging, loading and unloading products, transport services.

Why do you need to calculate the cost of production?

When opening a business, not everyone is in a hurry to immediately calculate the cost of production, thereby making a huge mistake. This mistake can lead you to at least losses, and at most to complete bankruptcy.

What will cost analysis give you:

1. Shows the profitability of all your products. After all, it depends on it how efficiently raw materials and other, monetary and human, resources will be used.
2. Generate retail and wholesale prices. The right effective pricing policy will allow you to make production competitive.
3. It will make it clear how efficiently the production process operates in the enterprise. The lower the cost of production compared to the average data in this industry, the more effective the company will work. Accordingly, the higher the costs, the lower the profitability and efficiency of the enterprise.
4. Forms an indicator of reduction of fixed and variable costs.

Your profit depends on the calculation of the cost price. There is a cycle system here: the lower the cost, the greater the profit, and the higher the cost, the lower the profit. Therefore, each manufacturer seeks to reduce the cost of production in the pursuit of profit. In this case, the quality of the product may also suffer. To properly conduct your business, you must definitely calculate the cost of products, this is one of the main elements of management in the enterprise.

How to calculate the cost of production using the example of a furniture workshop

As an example, the furniture company Divan LLC will be taken. You want to calculate the cost of a manufactured product for December. In total, 12 corner sofas, 10 book sofas, 24 easy chairs were produced.

Total Cost Calculation Table

Number	Cost item	corner sofa	Sofa - book	Armchair
1	Raw materials used	RUB 192,000	60 000 rub.	72 000 rub.
2	Energy	21 000 rub.	16 000 rub.	18 000 rub.
3	Workers' wages	36 000 rub.	15 000 rub.	16 800 rub.
4	Fund Contributions	4320 rub.	1500 rub.	1680 rub.
5	Equipment operation	10 000 rub.	7000 rub.	5000 rub.
6	Other costs	2000 rub.	2000 rub.	2000 rub.
Total:		RUB 265,320	RUB 101,500	RUB 115,480

Total:

1. The cost of one corner sofa is: 265,320: 12 = 22,110 rubles.
2. The cost of one sofa-book is: 101,500: 10 = 10,150 rubles.
3. The cost of one chair is: 115,480: 24 = 4,812 rubles.

How to calculate cost of goods sold

Let's take as an example a company already familiar to us for the manufacture of sofas. In December, ten corner sofas, seven sofa-books and twenty armchairs were sold.

Let's use the data above and calculate:

1. Ten corner sofas cost us 221,100 rubles (22,110 x 10).
2. Seven sofa-books - 71,050 rubles (10,150 x 7).
3. Twenty chairs - 96,240 rubles (4812 x 20).

The total result was: 388,390 rubles.

Cost features

In the process of its work, each organization seeks to minimize its production costs. Therefore, the question of how to calculate the cost of production will depend on a number of factors. Directly all costs are included in the cost of production, up to heating the premises in winter period(in summer period missing). All this allows us to judge that the main management mechanism is the analysis and accounting of all aspects economic activity organization that will allow to judge the correct operation of the company. In this case, the specific cost estimate will depend on the inventory, technological features enterprises and from the managers themselves, who own this or that information about production.

Each company has its own method of calculation. So, for example, production confectionery according to the costing system will differ significantly from the method of calculating the cost at a furniture factory. In the first case, electricity and shelf life will be of paramount importance (special attention should be paid to it), and in the second case, large financial resources spent on raw materials and transportation of a large-sized product will come first. And, accordingly, for an enterprise producing sweet products, the calculation method is one, and for upholstered furniture - another.

The cost price is an indicator of the quality of the production process. Gives an idea of ​​the strengths and weaknesses companies. The cost price is formed on the basis of many factors: the quality of the goods, production volumes, equipment that is part of the company's assets.

What is cost?

The cost price is the total of all costs for the production and sale of goods.

The indicator is necessary for managers to fully manage the company. It is a mandatory component of management accounting. Based on the size of the cost, decisions are made regarding pricing. The indicator affects the following points:

• profitability of the company;
• organization profit.

IMPORTANT! A low cost price with a high margin is the guarantor of the company's profit and its successful development. But not everything is so simple. If the markup is too high, the demand for the product will plummet. The organization cannot compete with other companies, as the latter offer attractive prices. Another problem is the reduction of costs in the production of goods. Reducing costs is often accompanied by a decrease in product quality, which is unacceptable.

Cost types

Cost types are classified depending on the sources of expenses:

• Workshop. Combines the costs of the workshop and other production structures in the manufacture.
• Production. It is determined based on the total cost of the workshop and the target costs of manufacturing.
• Complete. Includes all costs, including production costs, target factors, implementation.

The shop cost price, obviously, will be the smallest. It is advisable to define all types, as they give an idea of ​​the costs at all stages of the manufacture of goods.

Cost components

The cost is made up of the following costs:

• material. Include the cost of material for production, energy.
• Wage. It includes wages for all employees of the enterprise, and not just workers who directly manufacture the goods.
• Deductions for social needs. Includes expenses for pension contributions, social insurance And so on.
• Depreciation of fixed assets. This category includes deductions related to depreciation of equipment.
• Other costs. Costs for the sale of goods, their transportation, marketing costs.

Expenses can be classified depending on the purpose of the costs and their sources. The list includes:

• Raw material.
• Fuel, spent production.
• Deductions for depreciation of equipment.
• The main and additional part of the salary.
• Travel allowances.
• Expenses incurred in connection with the work of third parties.
• general production expenses.
• Expenses for social procedures.
• administrative costs.

The sources of cost formation may differ depending on the type of production.

Cost calculation

Consider the main components of the calculations:

• The cost of a consignment.
• unit cost of the product.
• Expenses per ruble of goods.

Components can be taken from income and expense reports, cost estimates for the manufacture of goods, annexes to the accounting report. Consider the tools used in the calculus:

• Conditional Variables. Spending is unchanged. They include depreciation charges, salaries, the cost of renting retail and industrial premises.
• Variables. May vary depending on product release.

The calculation will depend on the instrument used.

Example of calculating the total cost

To calculate the total cost, you need

1. the costs of creating a business (authorized capital, etc.) are divided into a billing period;
2. then add overhead to expenses.

Based on these calculations, you can get data on the average cost per unit of goods.

EXAMPLE. A million rubles was spent on the opening of the organization. The full payback period is 60 months. Monthly expenses amount to 16,667 rubles. Monthly total expenses, which include salaries, rent, legal support, are equal to 150 thousand rubles. The company produces 1,000 pieces of products per month. The average monthly production costs are 500,000 rubles. The calculations will be as follows:

16,667 + 150 thousand + 500 thousand / number of products in units. Calculation result is 667 per unit of production.

Why do you need to plan costs?

Planning and studying the cost is necessary for the following purposes:

• Improve the profitability of the company based on the discovery of areas where costs can be reduced.

  For example, a company needs the services of a lawyer. The specialist worked in the staff of the company, which entailed high costs. However, it was decided to conclude an agreement for legal support with the company.

• Increase in on-farm savings.
• Increase in production volumes.

It makes sense to analyze cost indicators for different periods. Indicators should be considered in the context of product quality. Cost reduction is not always a good thing. If a this process accompanied by a decrease in the quality of goods, then this is a negative sign.

What is required for self-calculation of the cost price?

When making calculations, you need to remember the following nuances:

• It is important to keep records of UTII and STS. This is necessary not only for the calculation of taxes, but also for the analysis of economic activity.
• Cost accounting is required to be carried out in blocks. It is required to separately record the costs of basic activities and management costs.
• After calculating the costs, it is required to transfer the indicators in the context of the goods sold or produced. This measure is necessary to analyze the actual profitability.

What will give the correct accounting? This will allow you to find indicators of the real profitability of the enterprise.

Are cost indicators and production volume related?

It is difficult to give a definite answer to this question. Communication will be determined from indicators specific gravity. These are costs that are not directly related to production. Consider a household example. A man grows cucumbers using his personal subsidiary farming. You don't need to pay taxes. Indicators of general business costs are minimal, and therefore the volume of goods and the cost will not affect each other.

Summarizing
The cost price is an extremely important indicator that directly affects the quality of business management. This indicator affects pricing, profitability. The cost is determined based on the accounting documentation. That is why it is so important to keep records. This is necessary not for the tax and regulatory authorities, but for managers. Objective indicators allow you to determine the objective profitability, profitability. The task of the manager is to reduce the cost, but not to reduce the quality of the product.

In this article, we will analyze what the cost of production is, what types of it exist and how it is calculated. Let's give a formula for the calculation and give an example of the calculation.

What is cost?

In economics, there is no single interpretation of the term "cost", and different authors offer different interpretations. The most common one says that the cost price (CCT) of any product is the sum of all costs incurred by the enterprise during the creation and sale of the product. The nature of costs can be different - the cost of creating a product, designing, storing, transporting, selling, advertising.

Also, the cost price necessarily includes tax deductions and expenses for the payment of wages to employees. It should be taken into account the fact that the profit of any production may vary depending on market conditions and climatic conditions. For example, it was developed cheap way mining - in this case, costs may also decrease.

Cost types

Economists distinguish between several varieties of FTA products, depending on the type and amount of costs for the manufacture of a unit of goods. Main types:

1. Limiting. Only production costs are taken into account (purchase of raw materials and components, wages to workers, depreciation, and taxes).
2. Workshop. The costs of all workshops and production structures that took part in the creation of the product are taken into account.
3. Production. The costs of all workshops and production structures, as well as target costs and delivery costs are taken into account.
4. Complete. Both the costs of production and the costs of sale, transportation and storage are taken into account.
5. There is also the concept individual and industry average SST. In the first case, the price of a product produced by specific factories is implied; in the second case - the average cost of products (that is, when calculating this parameter, all factories that are involved in the creation of the same product are taken into account).

Methods for calculating the cost of production

There are several methods for calculating the cost of production. For the calculation, it is necessary to take the real costs incurred by the enterprise for the production of a particular product. In some cases, it is quite difficult to perform a calculation, and the situation is further complicated by the fact that a businessman needs to know the cost of production even before the factory is launched. After all, the profitability of the business depends on this parameter. In case too high price it is pointless to produce certain products because of the impossibility of subsequent sale. The main calculation methods are presented below.

Normative

This method is used to calculate the total cost of products that were produced in the accounting period. To apply this method, it is necessary to keep records and know the price of the raw materials that are used to create goods. Also, special norms should be developed and introduced into production, which are used to control the activities of the enterprise. In case of deviation of SST from the average values, it is necessary to make adjustments, as well as to determine the cause of the deviations. Also, adjustments are made in case of changes in market and labor conditions (changes in prices for materials, the introduction of innovative technologies that affect labor productivity, advanced training of workers). When applying this method, it is not necessary to perform the calculation every time - it is enough to calculate the cost once, and in case of any changes, the accountant simply makes adjustments appropriate to this situation.

per-process

The essence of this method is to take into account the direct and indirect costs of production for a certain accounting period. To determine the average cost of goods, all costs are added up, and the resulting number is then divided by the number of finished products. This method is usually applied to large enterprises, which produce a large number of the same type of product.

Transverse

In this case, redistributions are used for calculations (repartitions in accounting are intermediate goods-semi-finished products that are produced by an accounting enterprise). The number of redistributions is determined depending on the capacity. In the case of using the per-perepartial method, expenses are reflected in accounting not by finished products, but by stages of production.

custom

The essence of this method is to take into account the final cost of the finished product, taking into account indirect costs (depreciation, wages, taxes). In this case, the object is subject to accounting only if it is fully produced and ready for sale. Unfinished goods are not taken into account when calculating the cost.

Formula and calculation example

There are many different formulas for calculating the FCT of products, but the most commonly used formula is: S1T \u003d (MT + ZP + A + LR + RnR) / CT. It is decoded like this:

• C1T - the cost of 1 unit of goods;
• MT - material costs (purchase of raw materials and components that are needed to create a product);
• ZP - wages to workers;
• A - depreciation (purchase of new machines, expansion of the workshop, and so on);
• LR - logistics costs (transportation and delivery of products, as well as calculation of the delivery route);
• РНР - spending on sales (advertising, renting stores, and so on);
• CT - the number of products created per unit of time.

Let's now look at an example calculation.

Suppose there is a certain factory X, which is engaged in the production of the same type of product. In the previous accounting period, the company spent 30,000 rubles on wages for workers, 100,000 rubles on the purchase of raw materials, 20,000 rubles on transportation and storage, 15,000 rubles on replacing machines, 10,000 rubles on advertising and renting a store. A total of 100 pieces were made.

Let's now use the formula: (MT + WP + A + LR + RnR) / CT \u003d (100,000 + 30,000 + 15,000 + 20,000 + 10,000) / 100 = 1,750.

This means that the FTA for 1 unit of goods will be 1,750 rubles.

Conclusion

Let's summarize. The cost of a product is the sum of all costs for the production and sale of products (purchase of raw materials, wages, logistics, advertising, rental of premises, replacement of equipment, taxes). Many methods are used to calculate this parameter. The main ones are normative, process-by-process, by-order and order-by-order. In the most general case, for the calculation, you need to add up all costs (both direct and indirect), and then divide this indicator by the number of goods that were produced per unit of time.

Example 1 Within a month, finished products were accepted for accounting at the warehouse, the planned cost of which amounted to 75,000 rubles. The cost of goods sold at planned prices amounted to 50,000 rubles. The total amount of costs recorded in the debit of account 20 “Main production” during the month is 90,000 rubles.

A) The balance of work in progress at the end of the month is 18,000 rubles.

The actual cost of finished products: 90,000 - 18,000 \u003d 72,000 rubles.

The amount of deviation of the actual cost from the planned one: 75,000 - 72,000 \u003d 3,000 rubles.

The actual cost is less than the planned cost, so the savings must be reversed.

The amount of deviation attributable to sold products: (3,000: 75,000) x 50,000 = 2,000 rubles.

Actual cost of goods sold: 50,000 - 2,000 = 48,000 rubles.

The balance of finished products in the warehouse (at actual cost): 72,000 - 48,000 \u003d 24,000 rubles.

Account correspondence		Amount, rubles
Within a month
In the end of the month
	10, 70, 69, 25, 26
			STORNO! The amount of deviation of the actual cost from the planned
			STORNO! The amount of deviation of the actual cost from the planned cost in the share of sold products

B) The balance of work in progress at the end of the month is 12,000 rubles.

The actual cost of finished products: 90,000 - 12,000 \u003d 78,000 rubles.

The amount of deviation of the actual cost from the planned one: 78,000 - 75,000 \u003d 3,000 rubles.

The actual cost is greater than the planned cost, so additional postings must be made for the amount of overrun.

The amount of deviation attributable to sold products:

(3,000: 75,000) x 50,000 = 2,000 rubles.

The amount of deviation attributable to the balance of finished products in the warehouse: (3,000: 75,000) x 25,000 = 1,000 rubles.

Actual cost of goods sold: 50,000 + 2,000 = 52,000 rubles.

The balance of finished products in stock (at actual cost): 78,000 - 52,000 = 26,000 rubles.

Account correspondence			Amount, rubles
Within a month
				Finished products accepted for accounting - at discount prices
				Written off the cost of goods sold - in accounting prices
In the end of the month
	10, 70, 69, 25, 26			Accounted for production costs
				Reflected the amount of deviation of the actual cost from the planned
				Reflected the amount of deviation of the actual cost from the planned cost in the share of sales

Example 2 The balance of finished products in the warehouse at the beginning of the month is 60,000 rubles at planned prices, the amount of deviations is 5,000 rubles (overrun). Within a month, the warehouse accepted for accounting products at planned prices in the amount of 200,000 rubles. The amount of production costs recorded on account 20 "Main production" amounted to 280,000 rubles, the balance of work in progress - 70,000 rubles. The planned cost of goods sold is 230,000 rubles.

The actual cost of finished products: 280,000 - 70,000 \u003d 210,000 rubles.

The amount of deviations for products transferred to the warehouse: 210,000 - 200,000 \u003d 10,000 rubles.

Percentage of deviations for shipped products: (5,000 + 10,000) : (60,000 + 200,000) x 100% = 5.77%.

The amount of deviations attributable to the shipped products: 230,000 x 5.77% = 13,271 rubles.

The actual cost of shipped products: 230,000 + 13,271 = 243,271 rubles.

The balance of finished products at the end of the month at actual cost: (60,000 + 5,000) + (200,000 + 10,000) - (230,000 + 13,271) = 31,729 rubles, including:

planned cost: 60,000 + 200,000 - 230,000 = 30,000 rubles.

the amount of deviations: 5,000 + 10,000 - 13,271 = 1,729 rubles.

Account correspondence			Amount, rubles
				Accepted for accounting products at planned cost
				The deviation of the actual cost from the planned one is reflected (according to the finished products accepted for accounting)
				Written off the planned cost of shipped products
				Written off the deviation of the actual cost from the planned (for shipped products)

Example 3 The balance of finished products in the warehouse at the beginning of the month is 60,000 rubles at planned prices. Within a month, the warehouse accepted for accounting products at planned prices in the amount of 200,000 rubles. The amount of production costs recorded on account 20 "Main production" amounted to 280,000 rubles, the balance of work in progress - 70,000 rubles. The planned cost of goods sold is 230,000 rubles.

Account correspondence			Amount, rubles
	10, 70, 69, 25, 26			Reflected the costs of the current period
				The actual production cost of finished products is reflected (280,000 - 70,000)
				Accepted for accounting finished products at planned cost
				Written off the planned cost of goods sold
				The amount of the identified deviation (overrun) is included in the cost of goods sold (210,000 - 200,000)

The balance of finished products in stock at planned prices: 60,000 + 200,000 - 230,000 = 30,000 rubles.

Example 4 The costs recorded during the month on account 20 “Main production” amounted to 250,000 rubles. The balance of work in progress is 80,000 rubles. All finished products are sold in the same month.

Account correspondence		Amount, rubles
	10, 70, 69, 25, 26		Reflected the cost of production
			Written off the actual production cost of finished products sold (250,000 - 80,000)

It should be noted that this method is convenient for use only in cases where all products manufactured in the reporting period were sold during the same period. Otherwise, it becomes necessary to account for unsold finished products as part of work in progress on account 20 “Main production”.

Essence and types of cost. Cost classification

The cost of production is the cost of the enterprise for its production and sale, expressed in monetary terms. Calculation and analysis of the cost of production is the most important task of any enterprise and is included in the management accounting system, because. It is the cost that underlies most management decisions.

Distinguish between planned and actual cost. The planned cost of production includes only those costs that, given the level of technology and organization of production, are necessary for the enterprise. They are calculated on the basis of the planned norms for the use of equipment, labor costs, material consumption.

The accounting cost is determined by the actual costs of manufacturing products.

According to the sequence of formation, the cost price is technological (operational), shop, production and full. Technological cost is used for economic evaluation options for new technology and the choice of the most effective. It includes costs that are directly related to the performance of operations on a particular product. The shop cost has more than wide range costs: in addition to the technological cost, it includes costs associated with the organization of the work of the workshop and its management. The production cost includes production costs all shops engaged in the manufacture of products, and the cost of general management enterprise. The total cost includes production cost and non-manufacturing (commercial) expenses.

The allocation of such types of cost as individual and industry average allows you to create a basis for determining selling prices (wholesale). The total cost of an individual enterprise for the production and sale of products is an individual cost. The average industry cost characterizes the costs of manufacturing a given product on average for the industry.

According to the economic essence, the costs of production and sale of products are divided into costs for economic elements and cost items.

There are the following economic elements:

• material costs (excluding returnable waste);
• labor costs;
• deductions for social needs;
• depreciation of fixed assets;
• other costs.

Material costs include:

• the cost of raw materials and materials purchased from the outside;
• the cost of purchased materials;
• the cost of purchased components and semi-finished products;
• the cost of works and services of an industrial nature paid to third parties;
• the cost of natural raw materials;
• the cost of all types of fuel purchased from the outside, spent for technological purposes, production of all types of energy, heating of buildings, transport work;
• the cost of purchased energy of all types, spent on technological, energy, motor and other needs.

The cost of sold waste is excluded from the costs of material resources included in the cost of production.

Production waste refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed during the production process, which have completely or partially lost the consumer qualities of the original resource. They are sold at a reduced or full price of a material resource, depending on their use.

Labor costs include labor costs for key production personnel, including bonuses, incentives and compensation. Social contributions include mandatory contributions to social insurance, to the employment fund, Pension Fund, for health insurance.

Depreciation of fixed assets is the amount of depreciation deductions for the full restoration of fixed production assets.

Other costs - taxes, fees, deductions to extra-budgetary funds, payments on loans within rates, travel expenses, training and retraining costs, rent, depreciation on intangible assets, repair fund, payments for compulsory property insurance, etc. .

According to the classification of costs by economic elements, it is impossible to determine the costs directly related to the production of a particular product, therefore, the costs are grouped by calculation items.

The following calculation articles are distinguished:

1. Raw materials and materials, net of salable waste.
2. Purchased semi-finished products and components.
3. Fuel and energy technological goals.
4. The basic wages of production workers.
5. Additional wages for production workers.
6. Deductions for social needs.
7. Depreciation of special-purpose tools and fixtures and other special expenses.
8. Expenses for the maintenance and operation of technological equipment.
   ________________________
   Total technological cost
9. Shop expenses.
   ________________________
   Total shop cost
10. General factory production costs. Total production cost
11. Non-manufacturing expenses.
    ________________________
    Total full cost

When forming the actual cost, the costs of warranty repair and warranty service of products on which it is installed guarantee period services, losses from downtime due to internal production reasons, shortages material assets in production and warehouses in the absence of perpetrators, benefits in connection with disability due to industrial injuries paid on the basis of court decisions, payment to employees released from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff, and also losses from marriage.

The classification of costs by calculation items underlies other classifications of costs included in the cost of production.

The following classification features are distinguished when subdividing costs:

• attitude to production process;
• attribution to cost;
• dependence on the volume of production.

In relation to the production process, costs can be basic and overhead; in terms of cost - direct and indirect. Depending on the volume of production, costs can be conditionally variable (proportional) and conditionally constant (disproportionate).

Product costing

Costing is one of the main tasks of management accounting in the enterprise. In costing, material costs of fuel and energy, purchased semi-finished products and components are direct costs and are included at current consumption rates and product prices.

The basic wages of production workers include wages per product, calculated by labor intensity or hours worked, rates and tariff rates. Additional wages take into account the payment for hours not worked.

Contributions for social needs include social insurance, pension fund, employment fund, compulsory health insurance and are carried out in accordance with applicable law.

Depreciation of special-purpose tools and fixtures and other special expenses are included in the cost of production on a monthly basis, depending on the standard service life of the tool and equipment.

The costs of maintaining and operating equipment are complex costs, they include:

• equipment maintenance costs and labor remuneration for workers involved in equipment maintenance, mandatory deductions, repair and depreciation costs;
• compensation for the wear and tear of low-value and high-wear tools and the costs of their restoration;
• other expenses.

Expenses for the maintenance and operation of equipment (RSEO) may be included in the cost in proportion to the main wages the main production workers (OZPR) or the method of estimated (normative) rates calculated on the basis of the coefficient-machine-hours. The estimated rate is the amount of expenses for the maintenance and operation of equipment per hour of operation of the equipment on which the product is manufactured.

The calculation is made in the following order. For each workshop, technological equipment is combined into homogeneous groups. According to them, the value of operating costs per hour of operation of the equipment is established. For each product (part, assembly), the time spent on processing (operations) for this type is normalized technological equipment. In accordance with this time, the cost of maintaining and operating technological equipment for this product is included in the calculation.

Shop expenses include:

• payroll fund for shop personnel with deductions;
• maintenance of buildings, structures and workshop equipment, including property insurance, repair and depreciation;
• expenses for rationalization and inventive work;
• labor protection costs;
• compensation for wear and tear of low-value and wear-out inventory; other expenses.

Workshop expenses are included in the cost of a unit of production in proportion to the sum of the basic salary of the main production workers and the costs of maintaining and operating the equipment.

General production costs include:

• costs associated with the management of production, including the payroll fund for management personnel with deductions, travel, maintenance and service costs technical means and management (computer centers, communication centers, signaling facilities), payment for consulting, information and audit services, banking services, entertainment expenses;
• expenses for training and retraining of personnel;
• expenses for tests, experiments, research, maintenance of general factory laboratories;
• labor protection costs;
• expenses for the maintenance of fire, paramilitary and guard guards;
• general business expenses - insurance, maintenance, Maintenance and depreciation of fixed assets for general plant purposes;
• taxes, fees and other obligatory deductions.

General production expenses cover the cost of paying interest on bank loans within the rate established by law, as well as depreciation on intangible assets, including patents, licenses, know-how, and software products.

Commercial (non-production) expenses include the cost of tare and packaging, the cost of delivering products to the station of departure, as well as the maintenance of personnel to ensure normal operation at the consumer within the established period.

Commercial non-production costs are calculated as a percentage of the production cost (3-7%).

Calculation methods

Calculation methods - calculation method depending on the calculation unit. There are 2 groups of costing methods: preliminary costing methods and production costing methods.

The first group of methods includes:

• unit cost method;
• aggregate method;
• point method;
• parametric method.

The second group of methods:

• custom;
• across;
• normative.

Unit cost method. For a significant number of types of engineering products, there is a relationship (linear, power law) between one of the machine parameters and the cost of their manufacture.

where Syi is the specific cost of the existing structure per parameter unit, rub.; ni is the value of the defining parameter of the new construction.

In mechanical engineering, the most developed unit costs per unit mass of the structure ( metal cutting machines, steam turbines); in the electrical industry - from technical parameters (power of electrical machines, etc.).

aggregate method. On its basis, the cost is determined as the sum of the costs for the production of individual structural parts and assemblies, the value of which is known. On a similar principle, a unified system of automation tools - GSP was created.

The scoring method consists in evaluating with the help of points each technical and economic indicator of the product, which is associated with certain consumer properties of the new design. Such an assessment is carried out according to special rating scales, in which the number of points depends on the level of one or another indicator of product quality.

The parametric method allows you to find the cost based on the relationship between the value of a set of technical parameters of similar products and the cost of their production. Such dependences make it possible to build correlation models that establish the corresponding relationships in mathematical form.

The custom-made costing method is used mainly in individual and small-scale production at mechanical engineering and instrument-making enterprises that manufacture non-repeating copies or small batches of products. The essence of the order method is that production costs are taken into account for individual orders. The actual cost of an order is determined at the end of the manufacture of products or works related to this order by summing up all costs. To calculate the cost of a unit of production total amount The order cost is divided by the number of items produced. The method has a disadvantage: the execution of an order usually does not coincide in time with the calendar periods accepted in the plan, and this causes significant fluctuations in the cost of similar products produced in different months.

The progressive method of calculation is used at enterprises in the metallurgical, chemical, oil, textile, paper, and other industries (in industries with repeating product processing that is homogeneous in terms of source material and technology). Redistribution - part technological process. The cost price is determined by individual stages of the technological process. Peredelnoe costing is especially necessary in cases where the products of individual stages (semi-finished products) are supplied to other enterprises. The normative method of calculation is used mainly in enterprises with mass and serial production in mechanical engineering and instrument making.

Normative calculations are based on reasonable standards consumption for all calculation items, the actual cost is determined on the basis of deviations from the standard. The method is applied in all branches of production both for the purposes of calculation and for the implementation current control for costs.

Product price. Profit

Price is a monetary expression of the cost of a unit of goods. The price performs 4 main functions:

• accounting;
• distribution;
• stimulating;
• regulatory.

The accounting function of price is realized in the commensuration of the cost of goods, the distribution function - in the distribution of national income, the stimulating one - in stimulating scientific and technological progress and the development of production, the regulatory one - in regulating supply and demand. In practice, several price classifications are poured:

• turnover servicing;
• on the territory of action;
• by duration of action;
• by the degree of freedom from the influence of the state in their determination;
• distribution of transport costs.

By servicing the turnover, wholesale prices of enterprises, selling prices of manufacturers, retail prices, purchase prices, tariffs are distinguished. The wholesale price of the enterprise includes the full cost and profit.

The selling price is formed on the basis of the wholesale price, including VAT (value added tax) and excise duty (for excisable goods).

The retail price is the selling price, taking into account trade allowances (margins), which include the costs of trade organizations, profits and value added tax of trade services. Scheme 1 shows the formation of the retail price.

Full cost
+
_______Profit_______
Enterprise wholesale price
+
VAT
+
______[Excise]______
Selling price of the enterprise
+
___________ Trade markup __________
Retail price

Purchase prices are (wholesale) prices at which agricultural products are regulated by collective farms, state farms, farmers and the population. Prices are of a contractual nature, their difference from holiday and retail prices is that they include VAT and excise, because. they are not included in the purchase price. agriculture material and technical resources. Tariffs are divided into tariffs for freight and passenger transport and paid services population.

The classification of prices according to the territory of action distinguishes prices from uniform (zone) and regional (zonal). Uniform prices are set and regulated by federal agencies (gas, electricity). Regional prices are regulated local authorities self-government ( utilities, purchase prices, tariffs for paid services to the population.

The classification of prices by time of action divides them into constant (with respect to a certain period of time), temporary, seasonal, stepwise, “for a period”. Currently in the domestic economy constant prices no, because the longest period of their action is determined by the level of inflation. Temporary prices are set for the development period new products, seasonal prices are used in industries that process agricultural products. Step prices associated with milestones life cycle goods, reach extremely high values ​​during the period of growth and a sharp rise in demand for a new, “pioneer” product. For the time being prices are currently acting as contract prices, if there is a contract for the sale of any product. The conclusion of the contract for the next term implies their change. A variety of contract prices are contract prices.

The degree of freedom of prices from the influence of the state in their determination distinguishes free prices, price regulation and fixed prices. Free prices are formed on the market under the influence of supply and demand, regulated prices are also formed as a result of market fluctuations, but the state either directly restricts them or regulates profitability. Fixed prices are set by the federal authorities for a limited range of goods.

The classification of prices according to the distribution of transport costs is called the franking system (“free” - free from payment). The essence of the system is that the costs of transporting products to the destination specified in the “free” are borne by the supplier of the products, and the rest - by the buyer.