Calculation of the cost of 1 unit of manufactured products. Calculation and calculation of the cost of production
Planned costing certain types production is a calculation of costs for cost items for the production of a unit of the corresponding type of product or service in the planning 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, calculations are made for all types of finished products scheduled 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. In the 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;
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 to them articles 11, 12 and 13, we get the production cost, and adding to the last article 14 - the 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 of this product to ensure a 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 of the new product) provided in the calculations by analogy with products of the same type.
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 main wages production workers include payment for the performance of operations and work at piece rates and rates, wages for time workers, engineers and laborers directly involved in the production process and the performance of 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 adolescents, 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 costs; *
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 elements costs.
To determine by auxiliary workshops total amount costs, both included in the gross output of the enterprise and not included in it, balances are drawn up for the distribution of products and services of auxiliary shops according to the corresponding cost estimates and directions (by shops and by 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 work schedule, the 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 during due date from the moment of the beginning 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; *
norms depreciation charges 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 is drawn up “Expenses for the manufacture of special equipment and other special expenses”. 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 on certain categories employees to calculate payroll 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 contributions and expenses.
When planning general business expenses, it is advisable to allocate the cost of specific types of products in the same way as 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 the 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.
Production costs (cost)- this is the current costs of the company for the production and sale of products, expressed in monetary terms, which are the estimated price base
Calculation unit- this is a unit of a specific product (service) according to costing items (according to costing)
The basis for calculating prices is costing (distribution costs).
It is compiled for the unit of measurement of the quantity of manufactured products adopted taking into account the specifics of production (1 meter, 1 piece, 100 pieces, if produced at the same time). The calculation unit can also be the unit of the leading consumer parameter of the product.
Lists of costing items reflect the features of production.
For modern domestic practice, the following list of costing items can be considered the most characteristic:
- raw materials and materials;
- fuel and energy for technological purposes;
- wages of production workers;
- payroll of production workers;
- overhead costs;
- general running costs;
- other production expenses;
- business expenses.
Items 1-7 are called production costs, as they are directly related to the maintenance of the production process. The amount of production costs is production cost. Article 8 (sales expenses) expenses associated with the sale of products: the cost of packaging, advertising, storage, partly transportation costs. The sum of production and selling expenses is total cost of production. There are direct and indirect costs. Direct costs relate directly
on the cost of a particular product. According to the above list, direct costs are represented by items 1-3, which is typical for most industries. indirect costs are usually associated with the production of all products or several of its types and are indirectly related to the cost of specific products - using coefficients or percentages. Depending on the specifics of production, both direct and indirect costs can vary greatly. For example, in mono-production, direct costs are almost all costs, since the result of production is the release of one product (ship building, aircraft building, etc.). On the contrary, in instrumental processes (chemical industry), where a range of other substances is obtained simultaneously from one substance, almost all costs are indirect.
There are also conditionally fixed and conditionally variable costs. conditionally permanent called costs, the volume of which does not change or changes slightly with a change in the volume of output. For the vast majority of industries, general production and general business expenses can be considered as such. conditional variables consider the costs, the volume of which is directly proportional to the change in the volume of output. Usually these are material, fuel and energy costs for technological purposes, labor costs with accruals. The specific list of costs, as we have already said, depends on the specifics of production.
Manufacturer's profit in price - the amount of profit, minus indirect taxes, received by the manufacturer from the sale of a unit of goods.
If the prices of goods are free, then the amount of this profit depends directly on pricing strategy manufacturer-seller (chapter 4).
If prices are regulated, then the amount of profit is determined by the rate of return established by the authorities, and with the help of other levers of direct price regulation (Chapter 2).
In modern Russian conditions objects of direct price regulation at the federal level are natural gas prices for monopoly associations, electricity tariffs regulated by the Federal Energy Commission Russian Federation, tariffs for modes of transport with the largest cargo turnover (primarily tariffs for freight railway transport), the price of vital drugs and services that are most significant from the economic and social standpoints.
The object of direct price regulation by the constituent entities of the Russian Federation and local authorities is a much wider list of goods and services. This list to a decisive extent depends on two factors: the degree of social tension and the possibilities of regional and local budgets. The higher the social tension and the larger the amount of budgetary funds, the greater, other things being equal, the scale of direct price regulation.
IN Russian practice at state regulation prices and in the overwhelming majority of cases, with a system of free prices, the full cost of a unit of goods is taken into account as the basis for using the percentage of profitability when calculating profits.
Example. The cost structure for costing items per 1000 products is as follows:
- Raw materials and basic materials - 3000 rubles.
- Fuel and electricity for technological purposes - 1500 rubles.
- Remuneration of the main production workers - 2000 rubles.
- Accruals for wages - 40% of the wages of the main production workers
- General production expenses - 10% of the wages of the main production workers.
- General business expenses - 20% of the wages of the main production workers.
- The cost of transportation and packaging - 5% of the production cost.
It is necessary to determine the level of the manufacturer's price for one product and the amount of profit from the sale of one product, if the profitability acceptable to the manufacturer is 15%.
Payment
1. We calculate in absolute terms indirect costs, given as a percentage of the wages of the main production workers, per 1000 products:
- accruals for wages = 2000 rubles. *40% : 100% = 800 rubles;
- overhead costs \u003d 2000 rubles. *10% : 100% = 200 rubles;
- general expenses = 2000 rubles. *20% : 100% = 400 RUB
2. We define the production cost as the sum of the costs of articles 1-6.
- Production cost of 1000 items = 3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 (rubles).
3. Costs for transportation and packaging = 7900 rubles. 5%: 100% = 395 rubles.
4. Full cost of 1000 products = 7900 rubles. + 395 rub. = 8295 rubles; total cost of one product = 8.3 rubles.
5. Manufacturer's price for one product = 8.3 rubles. + 8.3 rubles. 15%: 100% = 9.5 rubles.
6. Including profit from the sale of one product = 8.3 rubles. 15%: 100% = 1.2 rubles.
Manufacturer price- the price, including the cost and profit of the manufacturer.
Actual sale of goods (services) according to manufacturer's prices(manufacturer's price, factory price) is possible mainly when there are no indirect taxes in the price structure. In modern economic practice, the list of such goods (services) is limited. As a rule, in the price structure, as direct pricing elements, there are indirect taxes. In absolute prices
most goods (services) included value added tax(VAT).
The structure of prices for a number of goods contains excise. This indirect tax is included in the price of goods that are characterized by inelastic demand, i.e., an increase in the price level as a result of the inclusion of an excise in it does not lead to a decrease in the volume of purchases of this product. Thus, the fiscal tax function- Ensuring budget revenues. However, excisable goods should not be essential goods: the introduction of an excise tax in this case would be contrary to the requirements of social policy. In this regard, both in domestic and international practice, primarily alcoholic products and tobacco products are excisable. Goods such as sugar and matches, which are characterized by the highest degree of demand inelasticity, are not excisable, since they are included in the list of essential goods.
Along with the main federal taxes(value added tax and excise duty) prices may include other indirect taxes. For example, before 1997 in Russia, a special tax was included in the price structure. In 1999 sales tax was introduced in almost all regions of the Russian Federation. Later, these indirect taxes were removed.
Let us dwell on the methodology for calculating the value of value added tax in the price as the most common tax.
The price without VAT is the basis for calculating value added tax. VAT rates are set as a percentage of this base.
Example. Manufacturer price level -
9.5 rub. for one product. The value added tax rate is 20%. Then the level of the selling price, i.e., the price exceeding the manufacturer's price by the amount of VAT, will be:
- Tsotp \u003d Cizg + VAT \u003d 9.5 rubles. + 9.5 rubles. 20%: 100% = 11.4 rubles.
Elements of the price are also intermediary wholesale markup And trade allowance, if the product is sold through .
Selling price- the price at which the manufacturer sells products outside the enterprise.
The selling price exceeds the manufacturer's price by the amount of indirect taxes.
Rules for accounting and regulation of intermediary services
Intermediary (trade) allowance (discount)- the form of price compensation of the wholesale (trading) intermediary.
Distribution costs- the intermediary's own costs, excluding the costs of the purchased goods.
Both the wholesale intermediary and trade markups, by economic nature, as noted in Chapter 2, are the prices of services of the intermediary and trade organizations, respectively.
Like any price, an intermediary price reward contains three elements:
- intermediary costs or distribution costs;
- profit;
- indirect taxes.
Rice. 9. General price structure in modern Russian conditions. Ip - production costs (cost); П - profit; Hk - indirect taxes included in the price structure; Nposr - wholesale intermediary allowance.
As competition develops, the chain of intermediaries decreases. Currently, in domestic practice, a wide range of consumer goods is sold only with the help of a reseller and directly from the manufacturing plant.
In business practice brokerage fee can be calculated in the form allowances And discounts.
In absolute terms, the intermediary discount and surcharge are the same, since they are calculated as the difference between the price at which the intermediary purchases the goods - purchase price, and the price at which it sells - selling price. The difference between the concepts of "discount" and "surcharge" appears if they are given in percentage terms: the 100% markup base is the price at which the intermediary purchases the goods, and the 100% discount base is the price at which the intermediary sells this product.
Example.
- The intermediary purchases goods at a price of 11.4 rubles. and sells it at a price of 13 rubles.
- In absolute terms, discount = surcharge = 13 rubles. - 11.4 rubles. = 1.6 rubles.
- The percentage of the allowance is 1.6 rubles. · 100%: 11.4 rubles. = 14%, and the discount percentage is 1.6 rubles. · 100% : 13 rub. = 12.3%.
Under conditions of free prices, intermediary allowances are used when the seller does not experience hard price pressure, i.e., takes the position of a monopolist (leader) in the market. In such a situation, the seller has the opportunity to directly add remuneration for intermediary services.
However, more often intermediary allowances are used as a lever of price regulation by the authorities, when market conditions allow selling goods at a price higher than allowed by the interests of national economic and social policy. So, in Russia for a long time supply and marketing allowances were applied to the most important species fuel. These allowances were regulated federal authorities authorities. At present, in almost all regions of Russia there are trade allowances for products of increased social importance. These allowances are regulated local authorities authorities. The scale of their use increased significantly after the 1998 crisis.
Under conditions of free prices, intermediary discounts are used when the seller is forced to calculate his indicators in strict dependence on the prices prevailing in the market. In this case, the calculation of the intermediary's remuneration is based on the principle of "discarding" this remuneration from the level of the market price.
Intermediary discounts are usually provided by manufacturers to sales intermediaries and their permanent representatives.
Along with intermediary discounts and surcharges associated with the price level, a wide
such a form of remuneration for an intermediary as establishing for him percent of the cost of goods sold.
The profit of the intermediary is determined using the percentage of profitability to distribution costs. Distribution costs- the intermediary's own costs (for example, rent for premises, labor costs, packaging and storage of goods).
The costs associated with the purchase of goods are not included in the distribution costs.
Example. Taking into account the conditions of the previous example, let's determine the maximum allowable distribution costs for an intermediary, if the minimum acceptable profitability for him is 15%, and the VAT rate for intermediary services is 20%.
We can represent the absolute value of the intermediary remuneration by an equation, taking for x the maximum allowable distribution costs:
- x + x * 0.15 + (x + 0.15x) * 0.2 = 1.6;
- x = 1.16 (rubles).
If the sale of goods is accompanied by the services of not one, but several intermediaries, then the percentage of the markup of each subsequent intermediary is calculated on the price of its purchase.
Example. An intermediary sells goods to a trade organization. Subject to the above conditions, this sale will be carried out at a price of 13 rubles. (11.4 + 1.6).
Then the retail price at the maximum allowable markup of 20% will be 15.6 rubles. (13 + 0.2 * 13).
Intermediary discounts and surcharges must be distinguished from price discounts And allowances.
The former, as mentioned above, constitute remuneration for intermediary services, therefore their presence is always associated not with one, but with several price stages (their number is directly proportional to the number of intermediaries).
Price discounts and markups are sales promotion tools (Chapter 4). They are used for one price level and are associated with one price stage.
The general structure of the price in modern Russian conditions, taking into account all of the above elements, is shown in fig. nine.
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 |
Basic salary, thousand rubles | 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:
- Returnable waste is required in without fail count from the cost of raw materials and related materials (you need to take a certain percentage).
- 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%.
- The fact of payroll is 30% of the base amount and additionally.
- The cost of maintaining the performance of various equipment is only 5% of the value of the base wage.
- General business costs amount to 9% of the average value of wages.
- As for general production, the indicator is 18% of (25% BZP + 75% D). Moreover, OZP - basic wage employees, and D - provided additional.
- 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.
- Non-manufacturing costs (meaning costs) are 3% of the production price.
- Total cost = production + production costs.
- The producer's income is necessarily considered as a percentage of the total cost.
- Wholesale cost = total + manufacturer's income.
- 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:
![](https://i0.wp.com/znaybiz.ru/wp-content/uploads/2017/07/pojasnenija-po-kalkuljacii.png)
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 formed 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, how:
- raw materials and materials;
- fuel and energy for the necessary technological purposes;
- salaries of hired staff;
- overhead financial costs;
- general business expenses;
- other production costs;
- various others .
Articles 1 to 7 It is customary to call production costs, since they are mostly directly related to the maintenance of the direct production process. Size production costs generates production value.
Article 8(meaning commercial costs) costs directly related to the sale of goods, namely: financial expenses for packaging, promotional 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 exclusively designated purposes calculations, and can thus be formulated as follows:
![](https://i1.wp.com/znaybiz.ru/wp-content/uploads/2017/07/primenenie-kalkuljacii.jpg)
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 cost calculations are carried out for 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.
The calculation of the cost of individual types of products is the calculation of the costs of production and sale of a unit of production. On the basis of costing, you can manage the cost of production, control its level, identify reserves for reducing material, labor and financial resources set prices for products.
Product costing consists of the following steps:
- determination of the costs of the main and auxiliary productions;
- distribution of expenses of auxiliary productions and indirect expenses of the main production;
- determination of the total amount of production costs.
When calculating the cost estimate of products, it is necessary to comply with a number of requirements that allow costing according to unified methodological approaches and use the information to analyze and evaluate the activities of both individual intra-production links, cost centers and responsibility centers, and the entire enterprise as a whole.
The main requirements for calculating the cost of production are:
- scientifically substantiated classification of expenses that form the cost of production;
- definition of calculation objects and calculation units;
- choice of methods for allocating indirect costs;
- choice of methods for calculating the cost of a costing unit.
Product costing is designed to solve the following tasks:
- reliable calculation actual cost units of certain types of products, works, services;
- monitoring the level of cost of certain types of products, compliance with applicable norms and standards of expenditure;
- determination of product profitability;
- identification and use of reserves to reduce the cost of production, etc.
In the system of production cost management at enterprises, various types of costing of production are used.
Forecast costing is developed on the basis of prospective (forecast) norms and norms of estimated costs for the production of products in several versions. Forecast cost estimates serve as a guideline for the preparation of standard cost estimates.
Standard cost estimate is compiled on the basis of progressive norms and economic standards for the year and quarters and is a task for the enterprise and its divisions for limit value costs for the production of relevant types of products, works and services. It takes into account the production conditions of a specific planning period (year, quarter, month) on the basis of the current planning norms and standards in the corresponding period.
Reporting (actual) costing- this is the calculation of the actual cost of manufactured products according to the cost items provided for by the plan, taking into account costs and losses not provided for in the planned cost estimate. Reporting costing reflects the prevailing level of cost for certain types of expenses, serves as a means of controlling the cost of production, allows you to assess the progressiveness of the forecast and current consumption rates of enterprise resources and the efficiency of the use of the resources themselves, and is also the most important source of information for planning and economic analysis.
When calculating a product cost estimate, it is very important to define the object of costing and select the costing unit.
Calculation object- this is an object for which it is necessary to calculate the cost: types of products manufactured at the enterprise, in its divisions, types of work, services, etc. As an object of calculation at enterprises of mass and large-scale production with detailed specialization of in-house divisions, individual units of products can act or details. At enterprises whose products differ in quality characteristics, the product grade can be the object of calculation. At the enterprises of mechanical engineering and metalworking, and some other industries, in the manufacture of products, cost estimates are developed to order. In industries where there is a homogeneous technological process and successive stages of processing (metallurgical industry), technological phases, redistributions, processes can act as objects of costing.
Properedelnye (per phase), as well as itemized costing needed to reliably determine the cost of finished products, to identify reserves to reduce it.
Calculation unit is the measuring object of the calculation object. The units used are:
- natural units - pieces, tons, meters, etc.;
- conditionally natural units - 100 pairs of shoes of a certain type, a cubic meter of reinforced concrete products, a machine tool kit, etc.;
- conventional (reduced) units - 1 kg of conventional bread, mineral fertilizers in terms of 100% of the active substance, cotton fabrics in terms of a width of 150 cm, etc.;
- cost units - 1000 rubles. consulting services, etc.;
- units of work - ton-kilometer of transported cargo, etc.;
- units of time - machine-hour, man-hour, norm-hour, etc.;
- operational units - power, productivity, etc.
The calculation unit, as a rule, coincides with the unit of measurement of the volume of production (work). If several meters are used for a certain type of product (for example, tons and square meters), then the main meter is used to calculate the cost, and it is he who is chosen as the costing unit.
When calculating the cost of production, use various ways calculations that depend on the technology of creating products, the availability of by-products and by-products, the possibility of localizing costs by calculation objects.
Direct settlement method consists in calculating the total costs for the costing object. Unit cost in use this method is calculated by dividing the total amount of expenses accumulated over the period by the volume of manufactured products in physical terms.
Regulatory way involves the use of norms and norms for the expenditure of resources. It is based on the application of technically justified calculated values of the costs of working time, material and monetary resources per unit of production, work, and services. The norms of production costs reflect the technical and organizational level of development of the enterprise, affect its economy and the final result of the activity.
Mandatory conditions for the use of the normative method of calculating the cost of production are:
- drawing up a normative calculation according to the current norms and regulations;
- identification of deviations of actual costs from existing norms and standards at the time of their occurrence;
- accounting for changes in existing norms and standards;
- reflection of changes in existing norms and standards for calculation objects.
Expenses Exclusion Method It is used when, as a result of processing, one type of product is considered the main one, and the rest are secondary. The cost of by-products is subtracted from the total cost of processing raw materials, the remaining part is the cost of the main product.
How to allocate costs used when calculating the cost of production, when several products are obtained in the process of processing (for example, oil refining). All costs are allocated to the cost of the relevant product in proportion to a certain attribute (for example, in proportion to the labor intensity of the product or other economically justified attribute).
Summation method involves the summation of costs for the production of individual parts of the product or for the process of its manufacture. For example, the summation of the costs of fulfilling an order.
In practice, there is a combination of several of the above methods, if the use of each of them separately is impossible.
IN modern conditions The direct costing system, based on separate accounting for fixed and variable costs, is becoming more widespread. In this case, the cost of production is taken into account only for variable costs. Fixed costs are collected on a separate account and written off directly to financial results. The use of this system leads to the fact that for certain types of products a “reduced” or “truncated” cost price is planned.
If an order for the production of products, a separate work or service acts as objects for costing, then the order-based calculation method is used.
At custom method Product costing is calculated after the completion of the work on the order. Until the completion of the order, the cost of its release is the cost of work in progress. The unit cost of a product is determined as the result of dividing the amount of costs accumulated for an individual order by the number of units of the product manufactured for this order. Therefore, the principal feature of the order-by-order method is the formation of the volume of expenses for each completed order. This method is used in single and small-scale production.
If the object of calculation is a redistribution, then it is used crosswise method cost calculation.
redistribution- this is a finished part of the technological process, completed by the release of an intermediate product, a semi-finished product that can be implemented independently. This method is used in mass production, in which the necessary raw materials and materials are gradually, sequentially converted into finished products.
In parallel with the production process (from repartition to repartition), there is also a process of accumulating costs by summing them up for each redistribution that the product has visited. Therefore, the principal feature of the per-partition method is the formation of the volume of expenses for each completed redistribution or for a period of time (time for the redistribution). The cost of a unit of production of a repartition is determined as the result of dividing the amount of expenses accumulated over a period of time or during the execution of a repartition by the number of units of production manufactured during the period under consideration or at the considered repartition. The unit cost of a finished product is the sum of the cost of units of production of all those stages in which this finished product was processed.
If the costing object is a process, then the process method cost calculation.
This method is used by those enterprises whose technology provides for the implementation by each production unit of a separate part of the production process and the movement of the product from one operation to another as it is processed. The last division finishes production and delivers products to the finished goods warehouse. That is, the production of products is a continuous process, when the stage of output from one process is the stage of input into another, for example, oil refining.
The process-by-process method provides for the calculation of costs for each technological process. The cost of a unit of production is determined as the result of dividing the amount of expenses accumulated for all technological processes by the number of units of production, i.e., the cost of a unit of finished products can be represented as the sum of the unit costs of production of all technological processes that make up the production of this product.
The main difference between the process-by-process and the sequential methods is the absence of semi-finished products of work in progress in the process-by-process method.
test questions
- 1. What is the difference between the concepts of "costs" and "expenses"?
- 2. What is meant by expenses for ordinary species activities?
- 3. What is the production cost of products?
- 4. What is the composition of the costs included in the cost of production?
- 5. On what basis are the costs included in the cost of production classified?
- 6. What is the difference between direct and indirect costs?
- 7. What are the ways to allocate indirect costs to the cost of certain types of products?
- 8. What is the point of subdividing expenses into conditionally fixed and conditionally variable?
- 9. What factors affect the cost of production?
- 10. What is meant by cost management?
- 11. Give the characteristic to main elements of process of management of expenses of the enterprise.
- 12. How is the cost of commercial products determined?
- 13. How is the cost of goods sold determined?
- 14. What are the stages of production cost planning?
- 15. What are the main sections of the plan for the cost of production?
- 16. Describe the main methods of planning the cost of production.
- 17. What technical and economic factors are taken into account when planning the cost of production? What is the method of their calculation?
- 18. What cost estimates are developed in the process of cost planning and what is their content?
- 19. What is the difference between the concepts of "cost estimate for production" and "calculation of the cost of production"?
- 20. What are the stages of product cost calculation?
- 21. Describe the principles of costing products.
- 22. What is the difference between project and planned costing?
- 23. What is the difference between planned and cost estimates?
- 24. What is the difference between planned and actual costing?
- 25. What is meant by the object of calculation?
- 26. What is meant by a calculation unit?
- 27. What methods of calculation are used when calculating the cost of production? What is their essence?
- 28. What determines the choice of calculation method when calculating the cost of production?
We summarize all costs for trucks in table 8. We take the costs from previous calculations. Other direct costs are planned in the amount of 10% of the sum of all direct costs.
P.6=(p.1+2+3+4+5)*10/100
Overhead costs are the costs associated with the salaries of the fleet management staff.
Overhead costs are planned in the amount of 20% of the total cost, including other direct costs minus the cost of fuel and lubricants.
P.7=(P.1+3+4+5+6)*20/100
Table 8- Cost of 1 t-km.
Next, we add up all the costs, we find "Total costs". Costs per 1 t-km are determined by dividing each cost element separately by the planned traffic volume (Qt-km). The lower it is, the more efficiently the park is used. trucks. Compare the planned cost with the actual cost and give proposals for its reduction. Make calculations with conclusions.
Individual calculation task for practical lesson No. 3
A task. The motor transport enterprise has 2 brands of cars
Depreciation rate 0.37% per 1000 kilometers.
Mileage utilization rate 0.53.
Load capacity utilization factor 0.86.
The price of 1 liter is taken from PZ No. 3
Of all the drivers 8 people. have I class.
2 people - II class.
Premiums accept 100%.
Tire replacement costs per year for all vehicles are:
For KamAZ vehicles - 588,000 rubles.
According to ZILs - 378,000 rubles.
Determine the cost of 1 t-km at the enterprise.
Arrange the calculations in the form of tables.
Solution:
Table 1- Planning the volume of cargo transportation
Average load capacity of machines q=
Volume of transport work Q n - rv =
Table 2- Driver's salary
We determine the payroll: (by analogy with the calculation in PZ No. 3)
Table 3- Calculation of depreciation charges
Table 4- Determining the need for fuel and lubricants
Car brands | Total mileage | Fuel consumption rate per 100 km (l) | Total fuel (gr2*gr3 / 100) (l) | Motor oil | Specialist. oils | Transmis. oils | Greases | ||||
norm (l) | required (l) | norm (l) | required (l) | norm (l) | required (l) | norm (kg) | required (kg) | ||||
KAMAZ-5320d | |||||||||||
ZIL-4502 | |||||||||||
TOTAL | X | X | ? | X | ? | X | ? | X | ? |
Table 5- Determining the cost of fuel and lubricants
Table 6- Determining the cost of TR
Table 7- Cost of 1 t-km.
Practice #4
Payroll for drivers and maintenance workers
Task 1.
Transportation distance (l) – 80 km, incl. 55 km on 1 group of roads
25 km on the 3rd group of roads
Vehicle load capacity (q) KAMAZ - 5320 - 8 tons.
on the 3rd group of roads - 28 km / h
for the 3rd group of roads (β) - 0.45
The norm of time for loading, unloading (t PR) - 15 minutes per 1 ton of cargo
Preparatory and final time (t PZ) - 23 min = 0.38 hours
The driver's hourly rate (CH) KamAZ - 5320 - 53.40 rubles.
Determine the driver's salary for 1 flight.
Solution:
- Number of t-km for 1 flight:
q * l (1 road groups) =
q * l (3 groups of roads) =
- Travel time of 1 flight:
t = Nt-km * Qt-km + tpr
a) Norm of time per 1 t-km:
Nt-km = , min/t-km
b) Travel time of 1 flight:
t = Nt-km 1gr * (number of t-km 1gr) + Nt-km 3gr * (number of t-km 3gr) + tpr*q, hour
c) Driver's total work time:
t = t + t , hour
- Driver's salary for 1 flight:
St \u003d t * Sch / 60, rub / t
Zp main \u003d St-km 1g * (number of t-km 1g) + St-km 3g * (number of t-km 3g) + St * q, rub
c) Supplement for classiness:
Dkl \u003d (t * sch) * 0.25, rub.
d) Premium - 20%:
Pr \u003d (Zp main + Dcl) * 0.2, rub.
e) Total salary:
Zp from the beginning =
Individual calculation task for practical lesson No. 4
Task 2.
Transportation distance (l) – 50 km
Vehicle load capacity (q) KAMAZ - 5320 - 16 tons.
Estimated travel speed (Vt) on the 1st group of roads - 49 km / h
Mileage coefficient for the 1st group of roads (β) - 0.5
Load capacity utilization factor (γ) - 1
The norm of time for loading, unloading (t) - 10 minutes per 1 ton of cargo
Preparatory and final time (t) - 23 min \u003d 0.38 hours
- Driver's salary for 1 flight:
a) Piece rate for 1 t-km:
St-km \u003d Nt-km * Sch / 60, rub / t-km
Price for 1 ton of loading, unloading:
St \u003d t pr * Sch / 60, rub / t
b) Driver's salary for 1 flight - basic:
Zp main \u003d St-km * (number of t-km) + St * q, rub
c) Supplement for classiness:
Dkl \u003d (t SM * SCH) * 0.25, rub.
d) Premium - 20%:
Pr \u003d (Zp main + Dcl) * 0.2, rub.
e) Total salary:
Ztot \u003d Zp main + Dkl + Pr, rub.
f) Salary including vacation pay and UST:
Zp from the beginning \u003d Ztot * 1.083 * 1.356, rub
Zp from the beginning =
Practice #5