The total cost of production is determined by…. How is the calculation of the cost of production, analysis on specific examples

The cost price is an important indicator, in monetary form, reflecting the actual costs of producing products, providing services and the implementation of the final result. With the cost price, you can calculate the unit price of an item. The indicator is formed in a specific production environment and reflects individual spending, technological conditions. Each industry has its own proven calculation example. The cost price of the service will make it possible to form a more accurate impression of the importance of the indicator for the economic justification of efficiency, determination of profitability.

Cost indicator in planning and cost reduction

To expand the scope of production, increase payments to engineering and technical personnel and workers, it is very important to save money. The result is a significant reduction in the cost of production, affecting the increase in savings to increase production capacity and increase the welfare of employees of the enterprise.

The role cannot be overestimated accounting, producing at a certain stage the costing of products. A special methodology for calculating the cost of services will promptly take care of the introduction of appropriate measures to reduce production costs, identify the ineffective and inappropriate use of material resources.

Cost types

When planning and conducting an output cost analysis different types of the final product or service, the estimated cost indicators are applied:

planned;
regulatory;
actual.

The target is calculated based on projected output volumes, with economic rules and regulations applied. Planned standards are obtained if the calculation of the cost of the company's services is carried out, taking into account the future values of the boundary value of production costs different types products.

The normative indicator is obtained if the cost of services in the manufacture of goods includes the mandatory application of the current standards at a particular enterprise, approved by the management of the estimates. In the calculation, the norms for raw material consumption are used, and the determination of the amount of wages is taking into account the established prices for individual work.

Actual reporting indicators are identified based on accounting information after the end of the reporting period and at the end of the production cycle, as the calculation example determines. The cost of a service includes the actual cost of producing goods or work performed. It is this that is the basis when conducting economic future short or long periods of production.

Costing

Calculation refers to the interaction of the selected techniques and methods that allow you to calculate the cost of a unit of goods, services or work. Costing is the calculation of the cost of a service. An example of its preparation allows you to show how to get the price of many independent accounting objects. The calculation is done for the monetary value of all components of the general accounting in the company.

Costing is the basis for calculating unit prices, taking into account the costs of its production. At each enterprise, based on the specifics of production, units of goods are accepted that are subject to costing. It can be 1 piece, 1 meter, sometimes tens or hundreds of parts are accepted per unit if they are produced in one cycle.

Types of calculation items

Each specific calculation reflects the features of production, but in all cases certain items are common, according to which the cost of various services is calculated:

materials, raw materials, components, fasteners;
fuel and energy resources used during the technological cycle;
the size of the wages of workers employed in production;
taxes on wages production workers;
expenses for the organization of general production;
other production costs;
private and commercial spending.

Costing object

The cost estimate determines the price of the service, as shown in the calculation example. The cost of the service is calculated depending on the actual price of a certain selected product of production. In this case, not only the cost of the final product is determined, but also the costs of the initial, intermediate cycles, as well as technological phases can be calculated.

In other cases, the object of the calculation is the products manufactured by the enterprise for different stages production, manufactured in various workshops and divisions, or finished work, services, goods.

Components of an accounting document

The costing of a service, an example of which for some areas is given below, includes certain data of the costing objects:

Goods and works of auxiliary shops used for the needs of the main production.
Intermediate semi-finished products of the main divisions used at the final production stages.
Products from individual shops to determine economic results.
Release of a batch of products determined by specific conditions or a period of time.
Units of a semi-finished product sold to other businesses.
Units of a finished product held for sale on the market.

Costing schema

Based on the generally accepted calculation scheme, they enter data into spreadsheets. In this order, the cost of the service is calculated. Example - Excel - an electronic calculation program that is best suited for determining the cost of a unit of production.

The return of production waste in monetary terms is calculated as a percentage of the total amount of materials and components used. The number of percentages is determined by the economic justification of production for the previous periods. To find out the amount of expenses for the payment of additional salaries, they take the basic wages and calculate the percentage (for a salary of more than 200 thousand rubles, the required amount will be 10%, less than 200,000 - it will raise the amount to 15%).

When calculating payroll charges, the additional 10% introduced from 2015 is not taken into account. Includes 30% of overall size additional and basic salaries. Maintenance of production equipment is considered at the rate of 5% of the basic wage. The size is 9% of the average salary. General production costs are assumed to be 18% of the amount (25% of the basic salary and 75% of the additional).

The production cost is calculated in the sum of the above expenses and charges, only the amount of waste returned to the warehouse is subtracted from it.

Non-production costs are counted at 3% of the cost of production. The addition to the cost of the received costs is the cost of services. The calculation formula will be incomplete if the profit, which is determined as a percentage of the total cost, is not taken into account. To calculate the wholesale price, add the manufacturer's profit and full cost, from the obtained indicator is determined by VAT.

Calculation of the cost of transport services

In order to profitably use the services of a transport company or firm, the employing company needs to have information about the cost of 1 machine-hour of the mechanism.

This indicator ultimately determines the cost of services. The calculation formula takes into account the following criteria:

the cost of transport when putting it on the balance sheet;
the amount of deductions for depreciation of the mechanism;
expenses for planned and sudden repairs, maintenance and diagnostics;
the cost of lubricants and fuels;
the size of the driver's or driver's wages, taking into account the due deductions;
the amount of overhead costs.

An example of calculating the cost of one car-hour

the initial cost of the truck crane - 9.9 million rubles;
term of use - 59 months;
the average number of working hours per month - 164;
the approved norm of expenses for maintenance - 20%;
fuel consumption per 1 car-hour - 13.9 liters;
tariff rate for payment of work - 145 rubles per hour;
the price of 1 liter of fuel and lubricants - 35.0 rubles;
the rate for 100 materials is 2.1 liters of grease;
grease price - 155.6 rubles;
overhead costs - 90% of the salary fund.

The cost of fuel and lubricants is calculated according to the specified rates and prices, the amount of payment at the rates and overhead costs are added. The amount received is divided by the hours worked to determine the cost of a machine-hour.

Approximate calculation for bath services

The calculation of the cost price for bath services is carried out on the example of one institution, which accommodates 45 visitors. The planned arrival of clients for the year is calculated from the number of 5,600 people. contain a salary in the amount of 825.2 thousand rubles and an accrual to the payment fund - 249,000, which will total 1,074.2 thousand.

The composition of the shop bathing costs

To determine the amount of additional costs for the maintenance of the workshop, take (in thousands of rubles):

fuel (mazut) at 1100;
water by 17.5;
consumed electricity by 119.4;
payment for sewerage by 15.2;
general operating costs by 101.2;
labor protection measures - 14.2.

The total amount is 1,367.5 thousand rubles.

This is a rough estimate of the cost of the service. The example of the calculation will continue with the fact that the direct and shop floor costs are added up, and the expense of funds for the maintenance of the bath per year is obtained - 2,441.7 thousand rubles. Approximately according to this scheme, the cost of hairdressing services is calculated, an example of which consists of the same cost items as for a bath.

The cost of services of medical institutions

The technology used to calculate the cost of medical services, using the example of a simple treatment in an outpatient clinic, is given below. To do this, use the standard established concepts, namely: the time to complete the procedure, the number of health workers, their qualifications, financial costs of the necessary drugs. The cost of a simple service in the medical industry is determined by adding:

salaries medical worker per procedure;
tax charges for this amount;
direct costs for the provision of services (medicines, inventory, dressings);
the amount of overhead costs received, calculated according to the approved methodology.

To calculate the cost of medical services using the example of complex treatment, a certain procedure must be followed. First of all, the received values are added simple procedures included in a complex treatment, and a separate calculation is made for each of them.

Determining the cost of the whole set is calculated as a complete case of treatment. For inpatient hospitals, such a complete case is the cured patient. Outpatient institutions and polyclinics perform various services(examination, procedures, massage, injection course, physiotherapy analyzes, etc.).

In conclusion, it should be said that the calculation of the cost of the service of any institution or manufacturing enterprise is compulsorily carried out by employees of the accounting department. In connection with an increase or decrease in the market value of materials, a change in the procedure for calculating wages or taxation conditions, the calculation should be carried out taking into account new data. This is necessary in order for the company to be able to clearly determine the profitability of its work, and clients or buyers receive a reasonable cost of the service provided to them or the purchased goods.

If the very definition of the cost price seems intuitively clear, then the formulas for its calculation are already strict mathematical expressions. To understand them, it is necessary to study the analysis methodology used in each specific case.

The first stage cost calculation always is the determination of the costs of producing a good or service. This process is denoted by the economic term: "the calculation of the cost of production." Costing can be planned, standard, or actual. The first and second expresses the idea of how the economic process should be built. Actual costing is based on real data.

Calculation of the cost of production in the Republic of Belarus is a process regulated by many legislative and industry norms. This is due to the practice of setting prices based on the value of the declared cost. In many cases, enterprises have to, instead of market changes in prices, have to resort to regulation of the cost calculation system through the redistribution of costs from one type of product to others in order to have a legal opportunity to raise / lower the price.

After finding out the amount of costs and their distribution among expenditure items, it is the turn of calculating their specific value. Costing formulas are used to do just that.

Costing is a universal procedure for any economic process. Such calculations are most difficult when analyzing industrial production. Here is applied the most large quantity different kind cost calculation formulas. These formulas can be adapted to other economic processes as well.

Full cost formula

For a general assessment economic efficiency enterprises often apply the full cost formula. In the very simple version it looks like this:

Total cost = sum of production costs + sales costs.

Full cost is the highest planned or actual cost. The results for all other cost formulas are portions of this total.

For the greatest importance is not just produced, but sold products. Therefore, the cost formula takes the following form:

Cost of goods sold = total cost - cost of unsold products.

An example of calculating the full cost price in expanded form, i.e. with individual elements highlighted, it will look something like this:

Total cost = Costs of raw materials + Energy costs + Depreciation deductions + Salaries of key personnel + Salaries of management and support staff+ Payroll deductions + Sales and sales service+ Transport costs + Other costs.

Special costing formulas

Knowing the total cost of producing and selling a product or service does not provide sufficient information to understand and evaluate individual elements of this system. So from the total cost, the amount of costs per unit of production is not visible. The costs of a single process remain uncertain. For this, many specific cost formulas have been developed that calculate individual values.

Given that some costs depend on the volume of production, and some do not, it is customary to distinguish between variable and fixed costs.

The size fixed costs calculated by summing the values of some of the unavoidable costs of the enterprise. Calculation example:

Fixed costs = Fixed part of the salary + Expenses for rent and maintenance of premises + Depreciation deductions + Property taxes + Advertising expenses.

Methodology for calculating variable costs in general view can be represented by the following formula:

Variable costs = Variable part of salary + Cost of raw materials and materials + Cost of energy resources + Cost of transportation of products + Variable part of selling costs.

The unit cost in general can be found simple division the amount of costs for the volume of output in physical terms:

Unit cost = Full cost / Number of units.

For realities commercial organization a more complex version of the same formula is more suitable:

Unit cost = Production costs / Number of units produced + Selling costs / Number of units sold.

There are many other costing formulas. Their exact amount difficult to determine because each of them is formed according to the requirements of the accepted calculation method.

Instructions

In this method, there are nine articles of the same name, summing up which you get cost price total production over a period of one year.

Calculate the basic materials included in the manufactured items. Determine the cost of additional materials used in the intermediate stages of production, but not included in the final composition of the product.

Calculate the cost of wages for all employees of the enterprise for one year, as well as additional wages equal to 12% of the salary. Consider the compulsory social security contributions of 38% of the additional and basic salary.

By applying the costing method, you can calculate cost price each individual product. This method includes thirteen articles, summing up which you get cost price calculated products.

Full cost price products, calculate by the formula:
Pst = MO + MV + PF + TR + A + E + ZO + ZD + OSS + CR + ZR + NR, where MO is the cost of basic materials; MV - cost additional materials; PF - costs of semi-finished products; TR - transportation costs; E is the cost of technological energy; A - depreciation charges; ЗО - basic salary; ЗД - additional salary; ОСС - social insurance contributions; ЗР - factory costs; CR - shop costs; НР - non-production costs. Selling costs are accounted for separately.

Sources:

how to calculate the cost of a product
Methodology for calculating the cost

Cost price- This is a cost indicator of production, which shows how much the organization has incurred costs for the manufacture and sale of a particular unit of goods. Company executives 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 suppliers and contractors;
- payroll.

Instructions

To determine the cost of a particular product, add up all the costs that were incurred to produce it. Add up material costs. For example, a company is engaged in sewing children's clothing. For its manufacture, material was purchased (fabrics, threads, needles, buttons, zippers) in the amount of 20,000 rubles.

In addition to material for the manufacture of products, the company consumes energy and fuel resources, for which you also need to pay. Include the sums of costs in the cost of production. For example, a company spends 4,000 rubles in electricity for sewing children's clothing.

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

Add up the costs incurred to maintain and repair the equipment (general production costs). For example, for sewing children's clothing they use sewing machines, the content of which costs the company 8,000 rubles.

Then add up all the amounts received. For example, 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 there were leftovers of materials in the company's warehouse, then subtract their amount from the cost price.

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.

In the face of fierce competition, which is taking shape on modern market, companies find it increasingly difficult to set high prices for their products. Thus, it becomes necessary to strictly control the cost of purchased raw materials and materials in order to plan production activities as efficiently as possible. With proper management, an enterprise can set markups on products sold, which in total sales will bring sufficient profit not only to cover all costs, but also to generate net profit.

Instructions

In the formation of the value of the cost products several types of costs are involved, the inclusion of which in the final price of the goods will allow the establishment of such margins so that the company can receive a net profit from the sale. These are payments to suppliers, customs duties, interest to intermediaries for the purchase of materials, delivery of materials and other costs associated with the acquisition of the original goods and production.

The normative method of calculation involves the following actions: calculating the cost for each product, accounting during the entire reporting period of changes in existing standards, accounting for all costs with division into standard and deviated from the norm, setting the reason for deviation from the norm, calculating the total cost products by summing the listed values. The standard set of costs is adopted individually at each enterprise and may change under the influence various factors(for example, material price changes or equipment modifications).

The process-by-process method of calculating the cost price is used in enterprises that are characterized by mass production of one or two types of goods, the absence of complex technological processes. This method takes into account the costs of the entire batch of goods at once. For the convenience of counting, all production is divided into processes, hence the name.

With the transverse calculation method, the production process is divided into stages during which intermediate products (semi-finished products) are returned. These stages are called redistributions. Costs are calculated for each redistribution.

The order-by-order calculation method is applied when posting costs for each individual order. Cost price products specified in the order is calculated after its completion. The calculation also includes indirect costs arising as the ordered products.

What it is?

The total costs of the enterprise consist of two parts:

direct production costs - production cost;
implementation costs finished products – cost of sales.

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

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

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

Sales costs include costs at the stage of marketing the finished product. This is primarily:

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

Calculation methods

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

For ongoing cost analysis, two of the most common methods are used. All the rest are varieties of them.

Process method

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

Limited nomenclature.
Products have uniform properties and characteristics.
Short production cycle.
Small volumes work in progress, semi-finished products or their complete absence.
Costing object - final product.

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

C = Z / X, where

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

Normative method

It is used in serial and mass production with constantly repetitive operations. There, every month, quarter, year, the ratio of the standard and planned cost is checked, and if they do not correspond, appropriate adjustments are made.

Cost rates, as a rule, are developed based on data from previous years. The advantage of the method is to prevent the waste of financial, material and labor resources.

Custom method

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

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

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

The disadvantage of this method is that there is no operational control over the level of spending, in the complexity of the inventory of work in progress.

Calculation method

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

A costing is called a sheet for calculating the costs of a single unit of production. In it, all costs for homogeneous elements are grouped into separate items, of which the most important are:

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

The calculation method by item is used to calculate the so-called workshop cost... To do this, the sum of all estimated costs must be divided by the number of units of the product produced. This, in fact, will be the cost of production of each individual product.

They are in inverse relationship from production volumes. The more products a workshop produces, the lower the production costs for a single item. This is the essence of the so-called economies of scale.

Alternating method

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

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

Average method

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

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

For detailed information on how to calculate the indicator, you can glean from the following video:

Cost of services

The calculation of the indicator in the service sector can involve many volatile economic factors. The end product of the service does not always require the cost of materials, components, transportation to the place of consumption. Often, its profitability depends on the availability of clientele, its orders.

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

Direct costs directly related to the performance of the service. This is, first of all, the salary of the staff.
Indirect costs are management salaries.
Permanent payments that do not depend on the volume of services performed. These are utility bills, depreciation of equipment, contributions to the pension fund.
Variable spending - for example, the purchase of materials, is in direct proportion to the number of services provided.

The need to analyze the indicator

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

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

It is impossible to make effective management decisions without calculation. On its basis, a competitive price of the goods produced, a successful assortment policy is developed, which will ensure high profitability of production and business profitability.

Hello! Many people ask the question: what is the cost of goods or products? For the production of any goods, a number of various resources are spent: natural, energy, land, financial, labor, etc. The sum of all costs incurred will constitute the cost of production. We will consider this issue in more detail in this article!

What is the cost of goods

First, let's look at determining the cost of a product.

Cost of goods - this is monetary value the current costs of the enterprise for the manufacture and sale of goods, as well as the actual cost of labor and financial resources.

In fact, the cost price is an indicator of production and economic activity firm, reflecting the financial costs of the organization for the production of products. The price of the goods directly depends on the cost price. The lower the cost of finished products, the higher the profitability of the enterprise.

How to determine the cost of goods

Depending on the method of keeping records of expenses, several methods of calculating the cost of goods have been formed: standard, process-by-process, by-process, order-by-order. In turn, the cost is also subdivided into several types: gross, commodity and sold.

What is included in the cost of goods

Surely every novice entrepreneur at least once asked the question: why do we need a prime cost? And it is needed in order to objectively assess the profitability of an enterprise, to determine the wholesale and retail price of goods, to give an objective assessment of the efficiency of the expenditure and use of resources.

The cost of goods takes into account many indicators, depending on what exactly needs to be monitored.

The unit cost of goods directly depends on the amount of produced or purchased products. To understand this, it is enough to consider a simple example:

Let's say you went to the store to buy a pack of tea worth 100 rubles. Then the calculation of the cost will take the following form:

Suppose you spent 1 hour on the trip (assuming the estimated cost of a working hour is 100 rubles);
The estimated depreciation of the car was 15 rubles.

Therefore, the cost of goods includes: The cost of a batch of goods (in this case, a pack of tea) + Costs) / Quantity = 215 rubles.

The picture will change significantly if you buy more than one pack of tea, but, let's say, five:

Cost = ((5 * 100) + 100 + 15) / 5 = 123 rubles.

The example clearly shows that it directly depends on the quantity of products purchased - the more quantity you purchase (or produce), the cheaper each unit will cost you. Not a single company is interested in increasing the cost of goods.

Types of production costs

Basically, the cost price is the sum of all costs attributed to the production and release of goods. The cost price can be calculated both for the entire product produced, and for a separate product unit.

Strictly speaking, there are several types of cost, and, depending on which particular field of activity the entrepreneur wants to control, the following indicators can be calculated:

Workshop, containing the costs of all divisions of the organization, aimed at manufacturing products;
Production, which includes the workshop cost, as well as general and target costs;
Full, consisting of production costs and costs of selling products;
General business, which includes expenses that are not directly related to the production process, but aimed at doing business.

Production cost contains all the resources spent at the production stage, namely:

The cost of purchasing raw materials and basic materials for the manufacture of products;
The cost of fuel and energy production;
Remuneration of labor to employees of the enterprise;
Costs for internal movement of raw materials and supplies;
Maintenance, Maintenance and the maintenance of the company's fixed assets;
Depreciation of equipment and fixed assets.

Realized cost means the costs of the enterprise at the stage of selling the goods, namely:

The costs of packing / packing / preserving products;
The costs of transporting goods to the distributor's warehouse or to the direct buyer;
Product advertising costs.

The total cost of goods is made up of production and realized costs. Also, this indicator takes into account the cost of purchasing equipment.

It is customary to divide the costs of doing business into certain periods during which these costs must pay off. Such costs are added in equal shares to the total costs of production and sales of products and are included in the concept of total cost.

There is also a planned cost price, this is the average estimated cost of goods manufactured in the planning period (for example, for a year). Such a cost is calculated in the presence of consumption rates for the use of materials, energy resources, equipment, etc.

To determine the cost of one unit of finished goods, such a concept as the marginal cost is used. This indicator directly depends on the number of products produced and reflects the effectiveness of further expansion of production.

In addition to the cost of production, there is also

The cost structure is classified by costing item and cost item.

According to calculation articles:

Raw materials, materials, components, semi-finished products, units, etc. required for the production of goods;
Fuel and energy resources spent on production;
Depreciation of fixed assets of an enterprise or fixed assets (equipment, tooling, machinery, etc.), the cost of their maintenance and maintenance;
Remuneration for the main personnel (salary or tariff);
Additional remuneration for personnel (bonuses, additional payments, allowances paid in accordance with the law);
Contributions to various off-budget funds (for example, pension fund, social insurance fund, etc.);
Production costs in general (sales costs, transportation costs, payroll for employees of the enterprise, etc.);
Travel expenses (ticket prices, hotel fees, per diem);
Payment for the work of third-party organizations;
The costs of maintaining the administrative apparatus.

By cost elements:

Material costs (raw materials, parts, components, fuel and energy resources, general production costs, etc.);
The cost of wages of employees (remuneration of workers, auxiliary working personnel, for example, servicing equipment, remuneration of engineering and technical personnel, employees, i.e. managers, managers, accountants, etc., junior service personnel);
Contributions to social institutions;
Depreciation of fixed assets of the enterprise;
Other expenses related to advertising, sales, marketing, etc.).

Under general production costs, it is customary to understand the costs of an organization for paying salaries to management, security payments, travel expenses, as well as remuneration of the management department. This expense item also includes depreciation and maintenance of buildings and structures, labor protection, training and education of specialists.

The figure shows the approximate items of the enterprise's expense for the production of products.

Theory of Constraints

According to this theory, there are certain significant costs that do not depend on the quantity of products produced. Such costs include loan payments, rent and payroll for permanent employees. Given these fixed costs, the use of production costs as an indicator becomes a constraint economic policy enterprises, which can lead to illogical decisions. For example, a product sold below cost is removed from production, which in turn raises the cost of other manufactured goods.

Methods for calculating the cost of goods

There is no single methodology for calculating the cost as such. This indicator can be calculated in completely different ways, depending on the type of product, the method and technology of its production, and many more different factors.

As a rule, in order to calculate the cost of production, you need to take into account the following factors:

The sum of all expenses for the production and sale of products;
The costs of the manufacturer for acting as an entrepreneur;
Costs associated with the preparation of documentation for products.

It is necessary to keep records of the cost of goods directly for a certain production cycle of products. In order to determine the price of an item, you need to make a cost estimate. It is made up based on the amount of products produced (in pieces, meters, tons, etc.). The calculation must reflect absolutely all costs associated with production. (Which items are included in the calculation is described in the paragraph "Cost structure").

Method # 1

Complete addition of costs to cost. The cost price is full and truncated. At full cost, all expenses of the enterprise are taken into account. When truncated, the unit cost at variable costs. A constant share of general production costs is charged to the deduction of profits at the end of the specified period and is not allocated to the product produced.

With this method of determining the cost, this indicator is influenced by both variable and fixed costs. When adding the necessary profitability to the cost price, the product price is determined.

Method # 2

In this method, the actual and target costs are calculated based on the costs incurred by the entity. The standard cost allows you to control the cost of raw materials and materials, and, in case of deviation from the norms, to take appropriate measures. This method is very laborious.

Method # 3

Alternating method. It is convenient for use in enterprises with serial or in-line production, while the products go through several stages of processing.

Method # 4

The processor method is used mainly in the mining industry.

So, to calculate the total cost of production, we will use the following algorithm:

We calculate the variable costs for the production of one unit of product, taking into account the costs;
From the general plant costs, we single out exactly those that relate to this kind products.
We summarize all costs that are not directly related to the production process.

The resulting value will be the cost of the finished product.

Since there are several types of cost price, then one calculation formula this is indispensable.

Production costs:

С = МЗ + А + Tr + other expenses

Where C is the cost of costs;

МЗ - material costs of the organization;

A - depreciation charges;

Tr - waste on wages to employees of the company.

To get the full cost of the finished product, you need to add together all the costs of its production:

Where PS is the total cost;

PRS - the production cost of goods, which is calculated based on production costs (costs of materials and raw materials, depreciation production assets, social and other contributions);

РР - costs for the sale of goods (packaging, storage, transportation, advertising).

The cost of goods sold is calculated by the formula:

Where PS is the total cost,

КР - costs associated with commercial activities enterprises,

OP - the remains of unsold products.

Gross cost is defined as:

C = Production costs - non-production costs - future costs

If the company produces only one type of product, then its cost and price can be determined using the costing method. In this case, the unit price of a product is obtained by dividing the sum of all costs spent on production by the amount of products produced. It is worth remembering that all calculations are made for a certain set period.

Calculation and analysis of the cost of goods produced large enterprise, a very complex and time-consuming process that requires certain knowledge, therefore, such tasks are solved by an accountant. At the same time, it is customary to divide costs into direct and indirect.

The most common way to determine the price of a product is to calculate the cost of production, since this method allows you to calculate the cost of producing a single unit of product.

Cost classification

Depending on what task you want to accomplish, the costs are classified as follows:

There are two types of costs that are usually added to the cost of the finished product. These are direct costs (these costs are added to the cost of the finished product in a precise way, or in a single way) and indirect costs (costs added to the subject of calculation according to the methodology established at the enterprise). Indirect costs include general business, general production and commercial costs;
Depending on the quantity or volume of products produced, the costs are:

Constant (independent of the volume of goods produced), indicated per unit of production;
Variables (depending on the volume of production or sales);

There are also costs that are relevant to a particular case. Such as, relevant (dependent on the decisions made) and irrelevant (not related to the decisions made).

All of the above indicators of costs and expenses significantly affect the formation of the price of goods. But there is another important indicator - tax deductions.