Calculation of the planned cost of production. How to calculate planned cost

The definition of "calculation" means a kind of the process of calculating the amount of financial costs, which, first of all, are directly related directly to the production and the fact of the sale of a single specific unit of production, moreover, for a separate cost item.

In fact, the cost estimate is a document that displays the costs that are directly related to the production and sale of a unit of goods. In the considered calculation all costs without exception are necessarily grouped by cost items, depending on where they are formed, as well as their purpose.

In parallel with this, the direct object of the calculation under consideration is rightfully considered to be a specific product or a service provided, or work performed.

To be able to achieve a certain goal, normative, planned and reporting types of costing are formed.

Normative costing can be calculated on the basis of existing technical standards and financial costs.

In its turn standard cost estimate is formed solely for the purpose of determining the planned cost per unit of goods.

Reporting type of costing is formed at the end of the reporting period and reflects all available costs for the manufacture and sale of a unit of goods solely upon the fact. This is necessary, first of all, for the purpose of conducting an analysis, as well as comparing forecasted and actual costs, including identifying reserves for the possibility of reducing costs (including planning various measures to reduce costs).

The name and directly the composition of cost items in the calculation is calculated by recommendations for each specific industry.

Calculation scheme with formula

For a detailed explanation, let's take, for example, costing and determining selling costs.

Data	Item A	Item B	Item C
Raw materials, thousand rubles	1640	9636	1536
Components, thousand rubles	295	136	148
Return waste, %	12,54%	20,50%	20,30%
Fuel and energy, thousand rubles	238	247	310
Main wage, thousand roubles.	648	138	587
Profit, %	3,45%	3,87%	7,85%
VAT, %	20,00%	20,00%	20,00%

Calculus scheme The considered costing is as follows:

1. Returnable waste is required in without fail count from the cost of raw materials and related materials (you need to take a certain percentage).
2. To calculate the additional salary, it is necessary to take into account such information as: if the basic salary is more than 200 thousand rubles, then the additional salary is 10% of the base salary, if less - 15%.
3. The fact of payroll is 30% of the base amount and additionally.
4. The cost of maintaining the performance of various equipment is only 5% of the value of the base wage.
5. General business costs amount to 9% of the average value of wages.
6. As for general production, the indicator is 18% of (25% BZP + 75% D). Moreover, OZP is the basic wage for employees, and D is the additional provided.
7. The production price is equal to the sum of the costs of maintaining the process, providing the necessary raw materials and other materials, fuel, auxiliary components, and so on, minus age-related waste.
8. Non-manufacturing costs (meaning costs) are 3% of the production price.
9. Total cost = production + production costs.
10. The producer's income is necessarily considered as a percentage of the total cost.
11. Wholesale cost = total + manufacturer's income.
12. VAT must be calculated solely on the wholesale cost.

Moreover, selling wholesale cost = wholesale cost + indirectly assessed taxes.

Explanations

Explanations for the definition of some costing items are next:

The cost of goods B and C is calculated according to a similar principle.

It is worth noting what can be done in such a way that Excel takes the initial information for determination at the same time in the corresponding tables.

For example, raw materials and materials - from the generated production report, and wages - from the corresponding statement.

The list of costing items displays production feature.

Directly for domestic modern practice, the most characteristic, in fact, can be considered such main list of costing articles, as:

• raw materials and materials;
• fuel and energy for the necessary technological purposes;
• salaries of hired staff;
• general production financial expenses;
• general business expenses;
• other production costs;
• various others .

Articles 1 to 7 commonly referred to as production costs, since they are mostly directly related to servicing the direct production process. The amount of production costs forms production cost.

Article 8(meaning commercial costs) costs directly related to the sale of goods, namely: financial costs for packaging, advertising purposes, preservation and, in part, even transport financial costs.

Additionally, it is worth paying attention to the fact that indirect costs in coefficients or as a percentage are directly related to the manufacture of all products without exception, or their individual varieties.

Directly the specifics of the company kind of "dictates" a list of direct and indirect costs. For example, in the field of shipbuilding, almost without exception, financial costs are direct costs. As far as the chemical industry is concerned, practically everything is related to indirect costs.

Application

The main tasks of calculating the cost of goods are determined solely by the intended purpose of the calculation, and can be formulated as follows:

In fact, the calculation of the cost of goods, works or the services themselves can be conditionally divided into several stages.

At the first stage, all necessary calculations cost of all goods without exception. At the next stage, the actual cost is calculated for each individual product. At the final stage, the cost of a unit of goods performed according to the work contract or the service rendered is determined.

However, in reality, the process itself is a little more complicated, which is largely due to the process of so-called zeta spending.

In addition, I would like to note that until recently, costing systems pursued only one goal - the assessment of available stocks of finished goods and various semi-finished products of their own manufacture, which is extremely important for internal production purposes, as well as the formation of external required reporting and income level calculation.

Examples

To be able to understand in more detail the essence of determining the costing of goods, it is recommended to refer to the available examples.

These examples of calculation will significantly minimize the risks of obtaining false information as a result of the calculations.

A detailed calculation of the cost of production is presented in this manual.

Planned costing of individual types of products is a calculation of costs for costing items of expenditure for the production of a unit of the corresponding type of product or service in the planned period.

The composition of the costs included in the cost of production, their classification by articles, elements and other characteristics of groups, as well as the cost unit of production or work, are determined in accordance with the current regulatory, technical and methodological materials.

The validity of the planned cost estimate largely depends on the object of calculation, which, as a rule, corresponds to the units of measurement of specific types of products adopted by the enterprise.

In the annual plan, costings are compiled for all types of finished products provided for release.

The following costing objects can be used in planning.

At enterprises of mass and large-scale production with a detailed specialization of in-house divisions, cost estimates for individual components and parts can be compiled. To determine the full cost of the finished product, the cost of assembly, testing, general factory and non-production costs are added to the shop cost of individual components and parts.

At the enterprises of mechanical engineering and metalworking, furniture and other industries in the manufacture of products of a single nature, cost estimates are developed to order. They include all costs associated with the execution of the order, regardless of when they occurred. This type of costing is used in settlements with customers.

In enterprises whose products differ in quality characteristics, varietal costings are being developed that determine the cost of production of individual varieties, numbers, articles, such types of costing are common in the food, light and other industries. AT textile industry, for example, along with determining the cost of an impersonal ton of yarn, the cost of a ton of a certain number of yarn is calculated.

In the sectors of mass production in conditions of a homogeneous technological process and successive stages of processing (cotton, metallurgical industry), progressive (phase by phase) calculations are being developed. With their help, the costs of production for each phase are calculated. For example, in the spinning production of the cotton industry, estimates are compiled for 5 or more stages, in dyeing-separate for 8-10.

Proper (phase by phase), as well as detailed costing are used for the purpose of reliable planning of the cost of finished products, analysis and identification of reserves for its reduction, organization of effective intra-factory commercial calculation.

Calculations can be estimated, planned and reporting. Estimates are calculated for new types of products. They are based on project norms for the consumption of material and labor resources. Planned cost estimates (annual, quarterly, monthly) take into account the production conditions of a particular planning period (planned cost rates applicable in it). Reporting estimates reflect the actual costs of production and sale of products.

The structure of the standard cost estimate depends on industry specifics.

The full cost of production may, for example, include the following cost items:

1) raw materials and supplies;

2) returnable waste (subtracted);

3) fuel for technological purposes;

4) energy for technological purposes;

5) basic wages of production workers;

6) additional wages of production workers;

7) deductions for social needs;

8) expenses for the preparation and development of production;

9) expenses for the maintenance and operation of equipment;

10) overhead costs;

11) general business expenses;

12) losses from marriage (within the limits);

13) other production expenses;

14) non-production costs.

In addition, depending on the industry specifics of production, additional items may be provided in the prescribed manner, for example, purchased components, semi-finished products and services of cooperative enterprises, transportation and procurement costs, etc.

In this structure, cost items 1-10 form the shop cost of the product. Adding articles 11, 12 and 13 to them, we get the production cost, and adding to latest article 14 - full cost.

To compare the planned cost estimates for a unit of a product, it is necessary to first prepare a specification for raw materials, materials, and purchased semi-finished products.

The article "Raw materials and materials" includes the cost of materials that are part of the manufactured products and auxiliary materials that are used in the manufacture this product to ensure the normal technological process. The cost of auxiliary materials can be singled out as a separate item if it occupies a significant share in the cost of products.

Under the article “Fuel for technological purposes” and “Energy for technological purposes”, the costs are planned for all types of fuel and energy, both received from the outside, as well as produced by the enterprise itself and consumed directly in the production process. With their insignificant share in the cost of production, they may not be allocated to the named articles, but included in the article “Expenses for the maintenance and operation of equipment”.

In planned cost estimates, the cost of raw materials, materials, as well as fuel and energy for technological purposes is determined on the basis of:

1) duly approved consumption rates per unit of output;

2) the current wholesale prices and tariffs for transportation, taking into account all the costs of procurement and delivery to the warehouse of the enterprise.

In the absence of approved norms for the consumption of raw materials and materials for products included in the enterprise plan for the first time, these costs can be (taking into account the design and technical features new product) are provided in the calculations by analogy with the same type of product.

From the costs of raw materials and materials, the cost of return costs is excluded at the price of their possible sale.

The article "Basic wages of production workers" includes the basic wages of production workers and engineering and technical workers directly involved in the manufacture of products.

The basic wages of production workers include payment for performing operations and work at piece rates and rates, wages for time workers, engineers and laborers directly involved in the production process and performing individual technological operations of manufactured products. The same calculation item also includes bonuses for piece-bonus wage systems and bonuses for time workers allocated "Including" as "Supplements for progressive bonus systems."

The basic wages of production workers and engineering and technical personnel are applied to the cost of individual products and orders directly or in proportion to the estimated rates, which are established in the plan on the basis of calculations for the product, order, machine kit.

The additional wages of production workers include payments provided for by labor legislation or collective agreements for non-working (non-attendance) time of workers: payment for regular and additional holidays, compensation for unused vacations. payment of preferential hours for teenagers, payment of breaks in the work of nursing mothers, payment of time associated with the performance of state and public duties, as well as payment of remuneration for long service, etc.

Deductions for social needs are determined in accordance with the established norm as a percentage of the cost of wages.

The rest of the costing items are complex costs, which are indirectly distributed among the costed products on the basis of various estimates. The number of such estimates, as well as their composition, depends on the industry characteristics of enterprises. As an example, the following estimates of complex costs can be given: *

expenses for the maintenance and operation of equipment; *

shop expenses; *

general factory expenses; *

production costs for auxiliary shops; *

expenses for the preparation and development of the production of new products, units, industries and workshops; *

expenses for the manufacture of special equipment and other special expenses; *

transport and procurement costs; *

other production expenses; *

non-manufacturing expenses.

Since the costs of auxiliary workshops are transferred to the cost of the main products through the cost of services of these workshops to the main workshops and are reflected in all other cost estimates, the development of the above cost estimates begins with the auxiliary production workshops, where estimates are compiled according to cost items and economic cost elements.

To determine the total amount of costs for auxiliary workshops, both included in the gross output of the enterprise and not included in it, balance sheets for the distribution of products and services of auxiliary workshops are drawn up according to the corresponding cost estimates and directions (in the context of shops and in the main directions). However, if settlement prices are applied, the total costs must be adjusted for the difference between the settlement prices and the actual cost.

The costs of products, works and services of auxiliary shops are distributed in the following main areas: *

the costs of the main workshops for gross output (according to cost items) and for expenses of the future period; *

costs of auxiliary shops for gross output; *

general factory expenses; *

costs of auxiliary workshops for works and services not included in the gross output; *

mutual servants of auxiliary production workshops (intra-factory turnover).

The services of auxiliary shops are valued at the planned shop cost.

If settlements between the shops of an enterprise for products, works and services of auxiliary production are carried out at intra-factory planned and estimated prices, then the estimates of the main shops for servicing production and management and others cannot give the total costs to be included in the amount of production costs at the cost of the planned year . Distribution balance sheets for products and services of auxiliary shops make it possible to identify this difference (according to the items of each estimate) and bring the cost of in-house products, works and services to the level of the cost of the planned period.

The estimate "Costs for the preparation and development of production" is compiled for each type of newly mastered product, production or workshop, regardless of the source of reimbursement of these costs (at the expense of the development fund or by attributing to future years' expenses). Such expenses include expenses for the development of new enterprises, industries, workshops and units (start-up expenses), expenses for the preparation and development of the production of new types of products and new technological processes, expenses for preparatory work in the mining industry, etc.

The costs of mastering the production of new types of products do not include the costs of a partial change in the design of the product, a partial improvement of the technological process.

The starting materials for determining the costs for the development of new types of products are: the calendar schedule of work, cost standards for the technical preparation of production, contracts with design organizations and other documents.

On the basis of estimates for individual newly mastered products, consolidated cost estimates are compiled with a division of costs by cost items or economic elements.

Summary estimates are compiled separately: for costs reimbursed from the development fund and reflected as deferred expenses.

The costs associated with the development of new types of products that are not reimbursed from the development fund are deferred and are later included in the cost of products in installments within a specified period from the start of their serial or mass production, based on the estimate of these costs and the number of products manufactured during this period of time.

In the manufacture of products for individual orders, the planned costs of pre-production are fully charged to the cost of the corresponding product or batch of products.

The estimate "Expenses for the maintenance and operation of equipment" is compiled on the basis of the following initial data: *

planned composition of equipment and Vehicle, determined by the norms of use and the planned volume of production, taking into account its cost; *

standards for the consumption of motor energy by type of equipment and average prices (cost) of types of energy; *

consumption rates of auxiliary materials (including spare parts, lubricants and cleaning materials, etc.) for the operation and repair of equipment; *

standards for maintenance, repair of equipment and vehicles by auxiliary workers; *

calculations of the distribution of products and works (services) of auxiliary shops; *

depreciation rates for certain types of equipment; *

calculations of the need for low-value and quickly wearing items and tools, their wear and tear and the cost of repairs and restoration.

The cost estimate for the maintenance and operation of equipment includes the costs associated with the maintenance of labor instruments involved in the production process, and the costs of their restoration due to wear and tear.

The approximate nomenclature of articles of this estimate is as follows: depreciation of equipment and vehicles; equipment operation; current repair of equipment and vehicles; intra-factory movement of goods; wear of low-value and high-wearing tools and devices; other expenses.

In planning practice, there are several approaches to attributing them to the cost of specific products. These costs in most branches of industry are allocated to the cost of specific products in proportion to the basic wages of production workers. However, they are not directly, but rather inversely related to the basic wages of workers. Thus, with a low level of mechanization of the production process, wage costs will be much higher, and the cost of maintaining and operating equipment will be lower compared to highly mechanized production processes. With the existing method of distribution of the latter, this dependence is violated, their equal distribution is created, and thereby the cost of individual types of production is distorted.

EXAMPLE. Determine the cost of maintaining and operating equipment attributable to each product. The cost estimate for the maintenance and operation of equipment for the planned period is 200 million rubles. The premium coefficient is 1.2.

Indicators rev. Products A B 1. Production output for the planned period pcs. 25000 15000 2. Labor intensity of manufacturing one product per hour. 15 35 3. Average hourly tariff rate rub. 150 130

ZPA \u003d 150 15 1.2 \u003d 2500 rubles.

ZPB \u003d 130 15 1.2 \u003d 5460 rubles.

Nsrseo = = 133.87%.

RSEOA = = 3614 rubles.

RSEOB = = 7309 rub.

The essence of another method is that their total amount is distributed to the cost of specific types of products using estimated rates calculated on the basis of the coefficient-machine-hours of operation of the equipment for the manufacture of the relevant products and the planned costs of maintaining and operating the equipment for one given machine-hour .

In necessary cases, an estimate “Expenses for the manufacture of special equipment and other special expenses” is drawn up. It is compiled for each type of product, as well as for certain types of other special expenses, which, in particular, include:

1) payment to research, design and technological and other organizations for technical assistance in the development of this product;

2) the cost of conducting special tests of manufactured products to verify durability, reliability, design quality and workmanship;

3) other costs for this type of product.

The redemption rates for the cost of tools and fixtures are set in such a way that their cost is repaid within the standard period under the conditions of mass and large-scale production.

Costs according to the estimate "General production costs" represent the sum of the workshop costs of the enterprise. It includes the costs associated with the work of the shops as a whole: maintenance of the shop management apparatus; maintenance of other shop personnel; depreciation of buildings, structures and inventory; current repair of buildings, structures and inventory; testing, experiments, research, rationalization, labor protection; depreciation of low-value and wear-out inventory; other expenses.

The structure of shop expenses also includes (only in the report) non-productive costs; downtime losses, damage material assets, unused parts, assemblies and technological equipment (due to the fault of the workshop); losses from lack of material assets and work in progress (minus surpluses), other unproductive expenses.

Shop expenses are most often distributed by type of product in proportion to the basic wages of production workers. Such a method of their distribution in conditions of an unequal level of mechanization of production does not provide sufficient reliability for calculating the cost of production. It is most expedient to allocate these costs by type of product in proportion to the sum of the basic wages of production workers and the costs of maintaining and operating equipment.

The estimate of overhead costs is compiled on the basis of:

1) progressive consumption rates and consumption limits of auxiliary materials, fuel and energy, as well as wear rates for wearing and low-value tools, fixtures and inventory;

2) progressive standards of labor intensity of certain types of work or approved staffing tables for certain categories of employees to calculate wage costs.

The estimate "General (factory) expenses" includes expenses for managing the enterprise. The estimate includes the following items:

1) Enterprise management expenses: wages of the enterprise management apparatus; expenses for business trips and staff movements; maintenance of fire, paramilitary and guard guards; deductions for the maintenance of higher organizations; other expenses.

2) General business expenses: maintenance of other general plant personnel; depreciation of fixed assets; maintenance and current repair of buildings, structures and inventory for general plant purposes; production of tests, experiments, research, maintenance of general factory laboratories. expenses for inventions and technical improvements; occupational Safety and Health; personnel training; organized recruitment of the labor force; other expenses.

3) Fees and deductions: taxes, fees and other mandatory deductions and expenses.

When planning general business expenses, it is advisable to allocate the cost of specific types of products in a similar way to shop expenses, i.e. in proportion to the sum of the basic wages of production workers and the cost of maintaining and operating equipment.

The estimate "Other production expenses" is compiled on the basis of calculations of deductions for research and development work and standardization expenses, deductions for geological exploration based on data on the volume of production (sales) of the relevant types of products and established deduction rates for these purposes, expenses related to with ensuring the normal operation of products by consumers, the cost of warranty repairs of products within the established norms and other types of costs that are not related to any of the above items.

The estimate "Non-production costs" reflects the cost of selling products. The initial data for the preparation of estimates are: the plan for the supply of commercial products to consumers and the conditions for its implementation, the standards for material, labor and monetary costs for the manufacture of containers and packaging, the norms and standards for the cost of delivering products to the departure station. Non-manufacturing costs are attributed to products in a direct way based on their weight, volume or production cost. The composition of the articles of this estimate is as follows: the cost of tare and packaging of products in warehouses of finished products; product transportation costs; commission fees, other sales expenses.

The basic concepts that economic science operates with a certain degree of simplification are income and expenses. Their ratio forms other economic categories. For example, for a single product, the costs of manufacturing and selling form the actual cost, which is included in the price of the product along with the desired profit. Relative to the total turnover products sold reduces the income received by the enterprise, leaving at its disposal the gross profit. And now let's move on from simplification to specifics: we will deal with such a multifaceted concept as cost.

The concept of cost in accounting policy

In Russian practice, there are 4 types of cost accounting in an enterprise, which differ in their intended purpose and the specifics of the formation of an analytical cost base, namely:

• accounting;
• tax;
• managerial;
• statistical.

They are carried out at the enterprise at the same time, so it makes no sense to prioritize them. Although, according to the criterion of punishment for improper performance, the tax and accounting types of accounting are the most strictly regulated.

Accounting and tax types of accounting

Within the framework of accounting, on the basis of PBU, its actual purpose is formed - an accurate accounting of costs, summarized in the balance sheet. If the concept of "full cost of goods sold" is present in accounting, then tax accounting replaces it with a simple summation of the company's expenses. Tax accounting involves the correct formation tax base to calculate corporate income tax. According to the tax code (Chapter 25), in order to find the tax base, the amount of an enterprise's income can be reduced by the amount of expenses, with the exception of the list of expenses presented in Art. 270.

Management and statistical types of accounting

Management cost accounting is used for the purposes of the head of the enterprise. Depending on the tasks of management, cost samples, cost accounting criteria, and cost formation parameters change. For example, within the framework of management accounting, you can track the cost of a new product, in order to make a decision on the advisability of its further production and sale, you can monitor the work of a particular service in terms of the ratio of costs and income, or calculate planned cost proposed project. In this case, the cost of goods sold, the formula for its calculation and the method of determination will vary greatly.

Statistical accounting is necessary to study trends economic development for certain types of activities, it is based on accounting analytics and on the reports of the TEP of the enterprise's activities.

and their relationship with cost

Expenses represent the resources used in the activities of the enterprise, the cost of which is expressed in monetary terms. They can relate to expenses if they are realized in the reporting period.

According to the tax code expenses- these are documented expenses of the enterprise incurred in the reporting period; they lead to a decrease in the organization's income from the main and other activities.

Costs is a concept economic theory very close to cost. Costs are the costs of production and / or circulation, presented in value terms. The summation of production and distribution costs forms the cost of goods sold, the formula for calculating which will be discussed below.

Tying expenses to the reporting period and their connection with income makes them the basis for cost formation. Therefore, we will continue to operate with the concept of "expenses", allowing the use of other concepts as synonyms.

Cost price by economic elements

The formation of the cost of economic elements is an enlarged grouping of homogeneous costs, more indivisible and independent of the place of their occurrence. These include the following categories of expenses:

• material (R M);
• wages (R OT);
• social contributions (R CO);
• depreciation (A);
• others (R PR).

When summing expenses by economic elements, the cost price is formed. The calculation formula will be: C RP \u003d R M + R OT + R CO + A + R PR.

According to the specific weight of one or another group of expenses in the overall structure, one can draw a conclusion about the nature of production. For example, with a high share of labor costs and related social contributions, the enterprise is engaged in labor-intensive activities.

Cost by cost item

Structuring expenses by items involves taking into account heterogeneous costs, while a separate costing item may include several economic elements. The typical nomenclature consists of the following consumable items:

1. Workshop costs (R C), which form the workshop cost (C C):

• Materials and raw materials.
• Payroll of the main workers.
• Social contributions to payroll.
• Expenses for operation and maintenance (repair) of equipment.
• Energy and fuel for technological purposes.
• Expenses for the preparation of production, its development.
• Mandatory property insurance.
• Depreciation.
• Other shop expenses.

2. General production costs (R OP), which are added to the workshop. As a result, the production cost of goods sold (C PP) is formed:

• Marriage loss.
• Other

3. Non-manufacturing expenses (R VP):

• Shipping costs, packaging.
• Delivery.
• Scientific and technical developments.
• Personnel training.
• Other non-manufacturing expenses.

4. Selling expenses (R K).

According to the specified costing items, the cost price is formed. The calculation formula will look like: C RP \u003d R C + R OP + R VP + R K.

Cost types

Based on the costs, there are several types of cost.

1. shop cost calculates all the costs of the shop associated with the production of products, namely wages with deductions, the cost of maintaining equipment, materials and energy, management shop expenses.
2. Production cost is the summation of the costs of manufacturing products of this type, taking into account the cost of workshop and general production costs.
3. Commercial (full) cost- this is the cost of finished products sold, including all possible costs for the full life cycle of the product for production and marketing.

Methodology for calculating the cost

There are several methods of cost accounting and cost formation.

1. Cost accounting for actual cost- based on accurate accounting of existing actual costs of the enterprise.
2. Cost accounting for standard cost- the method is relevant for mass and serial production, which are distinguished by homogeneous repetitive operations, the cost is formed in accordance with the standards and norms adopted by the enterprise. An analogue of this method is the foreign "standard-cost".
3. Cost accounting for planned cost- used for planning, based on predicted figures, which are calculated according to actual data using predictive coefficients, suppliers' proposals, expert evaluation results.

Cost in formulas

A) Determine the cost of goods sold, the formula for its calculation is as follows:

S RP \u003d S PP + R VP + R K - O NP, where all indicators in value terms:

• C RP - cost of goods sold;
• With PP - full production cost;
• Р VP - non-production expenses;
• R K - commercial expenses;
• О NP - unsold products.

B) Given the volume of products sold (O RP), you can find the cost per unit of goods. To do this, you need to divide the entire cost by volume (Task No. 1):

S ED = S RP: O RP.

C) For analytical purposes are used relative performance(Task #2):

Marginal profit margin(N MP), which shows the ratio of variable and fixed costs in the enterprise, it is calculated by the formula:

N MP \u003d (P M / V) ´ 100%, where

• P M - contribution margin;
• B - proceeds from the sale of goods.

Cost of goods sold ratio(refers to operating costs), shows the share of costs in revenue and allows you to evaluate the reasons for the decrease in profit from the sale of goods, it is determined by the formula:

K SRP = (S RP / V) ´ 100%.

Profitability threshold(or break-even production) shows at what volume of production the costs pay off, it is calculated as follows:

TB \u003d R POST / (C - R TRANS.ED), where

• TB - breakeven point;
• P POST - fixed costs for the entire volume of production;
• P PER.ED - variable costs per unit of output;
• C - the price of the goods.

Task number 1 to determine the production cost of a unit of goods

Calculate the total production cost of a liter of juice. We will use the following data for the calculation.

1. Direct costs, thousand rubles:

• material (concentrate) - 2500,
• labor − 70.

2. Overhead costs of production, thousand rubles. − 2600.

3. During the reporting period, juice concentrate was used, thousand liters - 130.

4. Juice production technology involves the loss of concentrate up to 3%, while the share of concentrate in the finished product is not more than 20%.

Solution progress:

1. Summing up all the costs, we get the cost of goods sold, thousand rubles:

2500 + 70 + 2600 = 5170.

2. Let's find the volume of finished juice in physical terms, taking into account technological losses, thousand liters:

130,0 − 3% = 126,1

126,1*100% / 20% = 630,5.

3. Calculate the cost of production of a liter of juice, rubles:

5170 / 630,5 = 8,2.

Task number 2 to calculate the break-even point, profit margin and operating costs

The table presents data on the formation of profits of an individual enterprise, thousand rubles. During the reporting period, the volume of products sold amounted to 400 units.

For each additional unit sold, the contribution margin will gradually cover fixed costs. If one unit of goods is sold, fixed costs will decrease by 200 rubles. and will amount to 69.8 thousand rubles. etc. In order to fully cover fixed costs and reach the break-even point, the company needs to sell 350 units of goods based on the following calculated data: 70,000 / (500 - 300).

To determine operating costs, the full cost of goods sold is used, the calculation formula is as follows: (120,000 + 70,000) * 100% / 200,000 \u003d 95%.

The rate of marginal profit will be 40% according to the calculation: 80000*100% / 200000 = 40%. It shows how the marginal profit will change with a change in revenue, for example, an increase in revenue by 1 ruble will lead to an increase in profit by 40 kopecks, subject to the same fixed costs.

The ability to calculate the cost of production, vary income and expense transactions, analyze the economic situation in each specific period in any context of data is the key to the success of the enterprise.

In order for the program to understand what prices it should take, we indicate the type of prices in Accounting settings.

By the way, this means that we can have only one price type for estimating the cost of inventory for the entire program. And it alone will be used for all organizations and for all types of accounting: both regulated and managerial.

It is not enough to specify the price type. Prices must be assigned using the Item Price Setting document. What methods does the typical 1C functionality provide us with for the formation of planned prices and the calculation of the planned cost?

Method number 1: Manually

First, the most banal - manual input. In this case, for the price type, you need to set Price type type - Basic.

We introduce a new document Set item prices and manually select the item and specify the price for each item.

The next time we change the planned prices, it will be possible to copy the document and use the price processing by clicking the Change button:

It will be faster.

Method number 2: Built-in processing Calculation of the planned cost.

For Integrated Automation 1.1, skip this item and go straight to the next one. This processing is missing from the configuration.

For SCP - how do we work with processing?

Let's go to the menu:

References - Production Management - Calculation of the planned cost.

Processing allows you to calculate the planned cost and the planned price in several different ways.

First, at the planned cost.

What it is?

The program has a register of information Planned cost price of the item.

Menu: Directories - Nomenclature - Planned cost price of the nomenclature.

It is simply a table that contains itemized costing of products. If you calculate the cost price in Excel, then you can upload the data obtained from the table to this register, and then use it to calculate the planned prices of the item. In turn, the processing of the calculation of planned prices is able to record its results in the same register. It turns out something like the water cycle in nature.

On the first screen, select the item for which we calculate the planned cost.

The date of the BOM for the calculation at the planned cost price will have no meaning, since the processing will not look into the BOM.

On the Calculation Settings tab, you can specify the default setting.

Calculation method " According to the planned cost"- this is just a calculation option that takes data for calculation from the Planned cost register.

In fact, then for each type and nature of costs, you can specify an individual setting.

Secondly, at the actual cost

Another calculation option is the calculation method "At actual cost". Here, the data will be selected from the actual cost for the period specified by the user.

Thirdly, according to the rules

There is another option that can be set up on the next tab only for material costs and wages: "According to standards".

This method for material costs uses the data of the main specification and price for some type of item price.

Here you can set up receiving prices from the planned cost price type or, for example, from the purchase price - if you register purchase prices in Item prices.

In cases where the basis of the planned cost is material costs according to the product specification, it is the latter method that is closest to reality.

But, unfortunately, it has a very significant drawback: it does not calculate the cost of semi-finished products as part of the cost of final products. Here's what it looks like:

True, you can enter the numbers directly into this table manually.

In general, there is nothing more complicated in principle. You can experiment with including different types costs to planned cost. On the Result tab, we see the result detailed to each cost.

On the last tab, you can configure data recording. Data is recorded for those positions that are displayed in the Result window:

• to the register Planned cost price - with detailing up to the cost item. Currency will write down management accounting.
• in Item prices - for the entire item in the Result window, the amount highlighted in bold will be written. Important: Currency does not matter. In processing, you see the currency of Management Accounting, and in the Item Price Setting document, you see the currency by price type. 1C does not recalculate numbers between different currencies! Write what is. In my demobase, dollars are registered as rubles. Now, usually, the currencies of the planned cost and management accounting are the same, and both are rubles, but, just in case, keep in mind.

Plus, you can generate a report - a printed form of the Result tab.

During the process, the program will ask you on what date to create the item price setting.

It is better to set the planned cost price at the beginning of the month. Then he will ask for what type of prices to record the calculation.

Do not forget that the planned prices when posting documents will be taken from the price type specified in the accounting parameters settings. And it happens that the planned prices are calculated, but where did they write them down?

On the other hand, note that processing can be used for broader purposes. And calculate with its help other types of prices.

And, thirdly, it will ask for what date to write data to the register Planned cost.

Method number 3: Ready-made external processing of filling in the type of prices at cost.

All processing is physically located in the demobase, from where it is easy to copy them to your own. Can be used for both 1C Integrated 1.1 and 1C SCP in Advanced Analytics mode.

Way: Service - Additional external reports and processing - Processing of tabular parts:

All of them are linked to the Item price setting document and displayed on the "Fill" button:

The most basic feature is that they all use the Settings directory for item pricing. The directory element is specified in the processing parameters.

That is, you need to be careful if you think different types prices. For each price type, you need to create a separate setting and set it as a parameter in processing.

The guide is located in the interface Head of accounting. Menu: Cost Accounting - Cost Accounting Functions - Item Price Calculation.

In this directory, filling in prices according to the data of the Cost Accounting registers is configured. In the demobase, you can also peep the settings of this guide, made by 1C as an example.

The cost price implies the financial costs of the organization, which are aimed at servicing the current costs of production, as well as the sale of goods. In turn, the planned cost is the assumed average cost of production for the planned period.

Instruction

1. The planned cost is made up of the cost rates spent on obtaining: raw materials, materials, energy, fuel, labor costs, equipment operation and the amount of costs for organizational work on production maintenance. These norms for the planning period are taken as an average.

2. The planned cost can be determined using technical and economic calculations of the amount of costs for the production of goods and their sale. Depending on the special production technology, a number of indicators are used that characterize the cost of production.

3. When only one type of product is produced, then the unit cost of this product is a defining indicator of the tier, as well as the dynamics of the costs of its production. In turn, to collate the cost of various products, the plans use indicators of cost reduction in comparison of goods and costs per ruble of output.

4. The amount of costs per one ruble of products is calculated based on the amount of costs spent on the production of goods in relation to their value in the wholesale prices of the organization.

5. When calculating the planned cost, it is necessary to comply with the established general, integral for all companies, rules. They are of significant importance in planning and accounting for the cost of manufactured products.

6. As usual, for all types of industry is the procedure for including in the cost of goods only those costs that are associated with production activities for the production of products. Therefore, it is impossible to include in the planned cost those costs that are not related to the production of products. For example, the costs associated with servicing some household needs of the company (table of contents for housing and communal services).

7. The planned prime cost of the general marketable output is determined on the basis of indicators of the volume of output of products and the planned prime cost of certain types of them.

A market valuation of an enterprise's value is nothing more than a review of the main indicators, indicating the effectiveness of its work. However, a lot of factors influence the formation of the market value of a business, including the cost.

You will need

• – financial statements enterprises;
• – accounting documentation;
• - calculator.

Instruction

1. In accordance with the "Regulation on the composition of expenses", the cost can be calculated in two ways: by costing items (in this case, all costs are distributed according to the place of occurrence, destination and other indicators), as well as by cost elements (grouping expenses based on their economic table of contents ). Pay attention to the fact that among the elements of expenses there are depreciation deductions, physical costs, labor costs and social contributions, as well as other costs.

2. Calculate the cost of production, which is the totality of the costs that relate to the easy production of products.

3. Perform the calculation of the cost of gross output. To do this, adjust the production cost for the amount of changes in the balances of future periods, for example, the rent for the use of production space over the next year. If the balances of future periods increase, then subtract this value from the production cost and vice versa.

4. Calculate the cost of commercial products: adjust the previously calculated cost of gross output by the amount that characterizes the balance of the unfinished period and non-production costs.

5. Calculate the cost of goods sold. To this end, adjust the cost of commercial products by the value that characterizes the metamorphosis of the remnants of finished products.

Note!
Observantly calculate the entire indicator: incorrectly executed intermediate calculations affect the final result!

Helpful advice
The cost of the enterprise is used to determine the financial result of the company - revenue or loss.

Norm expense fuel car is a value that shows how much gasoline (diesel) was used fuel, gas) when the car passes a certain number of kilometers.

Instruction

1. AT recent times many cars (exclusively foreign cars) are equipped with on-board computers. Find out the norm expense fuel it is not difficult to determine, it is enough to look at the scoreboard of this computer, where each information is displayed.

2. If you do not have an on-board computer, then determine the flow fuel allowed in the following way: - refuel fuel tank the car entirely; - reset the counter on the speedometer in order to know how many kilometers you will drive; - when the gas runs out, divide the number of kilometers by the number of liters filled fuel, and you will get an indicator expense fuel .

3. However, consumption fuel will not be consistently identical. Quite a few factors affect its value. First of all, you need to check the air filter and, if necessary, replace it; fuel increases much.

4. The second action that must be performed is to freeze the carbon monoxide (CO) content during idling on cycles of 2000 - 3000 rpm. If the line is too high, expert support will be required.

5. It should be remembered that an unadjusted machine consumes approximately 10% more fuel. Tires with low pressure also increase fuel consumption. fuel .

6. The alignment should be very clearly adjusted, this will save on gasoline. If the car is air-conditioned, the consumption fuel increases by 10%, and occasionally even more, it will depend on the mode of operation.

7. Remember that open windows in a car at a speed of more than 50 km / h increase consumption by 2-3%, the higher the speed and the larger the windows are open, the greater the consumption.

8. With frequent braking of the car and further acceleration, gasoline consumption also increases. Do not slow down abruptly, be zealous to slow down smoothly.

9. When on a hillock or slope, keep the car on the handbrake, and not with the help of the clutch and accelerator pedal.

10. Positive gear selection will also help reduce fuel consumption. fuel, do not shift up gears ahead of time, this will reduce acceleration time and increase fuel consumption fuel .

11. Observe optimum speed, at which the flow fuel the smallest, usually it is 90-100 km / h.

12. Do not warm up your car for more than 2 minutes if there is not a strong minus in the final street. Calculate the norms expense fuel vehicle is allowed with the support of the data provided, which must be taken into account when choosing a driving mode by car. Consideration should also be given to what technical condition the car is located.

The calculation of the cost of production is an indispensable stage in the review of the activities of any enterprise. On the basis of similar calculations, results are formulated on the productivity of the production process, on the tier of costs, on the number of continuous and variable costs.

You will need

• calculator
• notebook and pen
• a complete list of the company's costs with a specified amount of costs
• report on the activities of the enterprise indicating the number of products produced

Instruction

1. Count variable costs enterprises that depend on the volume of output and are calculated as the sum of all expenses of a variable nature (wages to workers, which depends on the volume of products sold, the cost of materials, components, electricity). Variable costs must be calculated per unit of output, so the sum of all variable costs must be divided by the volume of output. Let the company produce spare parts for cars. The cost of materials will amount to 5.1 million rubles, the wages of workers - 10.6 million rubles, the cost of electricity - 0.3 million rubles. During the reporting period, the company produced 3,500 million spare parts. Then the variable costs are: VC = (5.1 + 10.6 + 0.3) / 3500 = 4500 rubles per unit of output.

2. Calculate the continuous costs of the enterprise, which do not depend on the final indicator of the volume of production and are subject to payment without fail. Thus, it is possible to include the salaries of management personnel, transportation costs, accounts payable, settlements with contractors, and the tax inspectorate as continuous costs. In order to count cost price it is necessary to express the costs of a continuous nature in terms of an indicator per unit of output. To do this, the sum of all continuous costs must be divided by the volume of products produced. Let the enterprise staff wages be 6.9 million rubles, accounts payable - 7.8 million rubles, taxes and other payments - 1.3 million rubles. Then the continuous costs are: FC = (7.8 + 6.9 + 1.3) / 3500 = 4571 rubles.

3. Count cost price production, equal to the sum of the costs of a continuous nature and the costs of a variable nature (in terms of a unit of production). Then cost price production is expressed in the following way: Сс = 4500 + 4571 = 9071 rubles.

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Helpful advice
Cost calculation is a very difficult and long process, the main task of which is to positively rank all the costs of the enterprise.

Cost calculation units products is both primitive and difficult at the same time. It all depends on the approach to the calculation. It is allowed to find out the total cost by dividing all the costs of the period by the volume produced for given period products. But this method does not give the likelihood for review and control. Consequently, a more caring method is used - the method of calculating the cost of a unit of production.

Instruction

1. Create a data table where you will enter the data. Identify personal line items that require your review. Bring the recommended table in the form you need.

2. Determine the tier of direct production costs, for which use the normative data on the consumption of materials per unit of output, wages of workers, fuel and electricity costs. Determine the amount of expenses for preparation of production per unit of output.

3. Determine the amount of wages of the main workers for the previous year.

4. Determine the amount of unprofitable costs for the previous year, by item.

5. Calculate the load of the whole type of unprofitable cost on the wages of the main workers for the previous year. Consider the likelihood of a decrease or increase in this load in the planning period. Apply the obtained calculated data on the magnitude of the load of unprofitable costs to the planned indicators. To do this, follow the following algorithm: unprofitable expenses of the planned period are equal to the wages of the main workers of the planned period multiplied by the specific indicator of unprofitable expenses of the previous period to the wages of the main workers for the same period.

6. Calculate the tier of sales costs per unit of output for the previous year. To do this, divide the sum of all costs associated with the sale and movement of products on the market by the volume of production for the same period.

7. Enter all the data in the table. Sum up the results. To do this, add up all single indicators for costing items. The resulting amount is the unit cost of production. AT this case This is the planned cost based on the results of the planned cost estimate. In order to display its actual value, it is necessary to calculate the actual costs: direct production and period costs (unprofitable costs). You have received a unit cost estimate. At the same time, you used the percentage method of dividing continuous costs by cost, in which the division base is the wages of the main workers.

Helpful advice
When determining the cost items indicated in the cost estimate, proceed from the needs of your production. Do the right thing for your business.

Cost price- this is a cost indicator of production, one that shows how much the organization has incurred costs for the production and sale of a particular unit of goods. Company managers can use this indicator to identify the most and least expensive type of product, as well as reduce production costs.

You will need

• - calculator;
• – documents from contractors and performers;
• - payrolls.

Instruction

1. In order to determine the cost of a particular product, add up all the costs that were incurred for its production. Add up the cost of materials. Let's say a company is engaged in tailoring children's clothing. For its manufacture, material was purchased (fabrics, threads, needles, buttons, zippers) in the amount of 20,000 rubles.

2. In addition to the material for the production of products, the company consumes energy and fuel sources, for which you also need to pay. Include costs in the cost of production. Let's say a company spends 4,000 rubles worth of electricity to sew children's clothing.

3. Include in the cost price the payment for the labor force employed in the production of products. Add bonuses, allowances and deductions for public needs. For example, in the production of children's clothing, workers are involved whose salary is 23,000 rubles, bonuses and allowances - 6,000 rubles, and contributions for public needs - 7,540 rubles.

4. Add up the costs that are incurred for the maintenance and repair of equipment (overhead costs). For example, sewing machines are used for sewing children's clothes, the contents of which cost the company 8,000 rubles.

5. Cost includes consulting and information services, depreciation deductions, that is, general business services. Let's say a company spends money on advertising every month - 3,000 rubles.

6. Then add up all the amounts received. Let's say 20,000 rubles + 4,000 rubles + 23,000 rubles + 6,000 rubles + 7,540 rubles + 8,000 rubles + 3,000 rubles = 71,540 rubles. The resulting number will be the cost of production. If the company's warehouse had leftover materials, then subtract their amount from the cost price.

7. If you want to calculate the cost of one unit of production, divide the resulting amount by the total number of units produced in a certain time.

Tip 7: How to determine the cost of commercial products

The creation of any product requires costs different sources: monetary, labor, natural, land, etc. To define cost price commodity products, it is necessary to sum up all the financial costs aimed at its production and sale.

Instruction

1. To calculate the cost products apply several methods depending on how the cost control is carried out: normative, process-by-process, per-order and per-order. In addition, there are several types of cost depending on various factors, for example, on the degree of readiness products: gross, marketable and realized.

2. To define cost price commodity products, it is necessary to add up the value of the production cost and unprofitable costs, such as packaging of goods, its transportation, storage in a warehouse, various commission fees, etc.: Stp \u003d PS + HP.

3. Production cost price is formed from the total cost of production minus non-production costs and profits of future periods. The first value is the sum of the following components: - material costs (purchase of materials, semi-finished products, raw materials, equipment, consumed energy and fuel); - depreciation expenses (correction of worn-out fixed assets); - remuneration of employees; - contributions to public funds (pensions, insurance), etc.

4. Non-production expenses: - expenses for capital construction or repair work at the enterprise; - payment for third-party transport; - expenses for economic activities not related to the main production.

5. According to the normative method for any product, the normative cost price, and during the reporting period, adjustments are made in accordance with applicable standards. In case of deviation from the norm, its cause is established, and at the end of the period a complete cost price commodity products as a normative value, taking into account deviations and changes in norms.

6. To define cost price commodity products according to the process method, it is necessary to divide the production cycle into processes and conduct actual control over all of them. With the progressive method, the cycle is divided into stages, each of which ends with the creation of an intermediate or finished product.

7. The custom method provides for cost control for each individual order. Orders can be different number products and at different prices, the commonality of all costs is formed at the execution stage. Unit cost products in this case, it is obtained by dividing the total value by the volume of the consignment.