How to calculate cost of sales. Production cost

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

The concept of cost in accounting policy

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

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

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

Accounting and tax types of accounting

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

Management and statistical types of accounting

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

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

and their relationship with cost

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

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

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

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

Cost price by economic elements

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

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

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

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

Cost by cost item

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

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

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

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

• Marriage loss.
• Other

3. Non-manufacturing expenses (R VP):

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

4. Selling expenses (R K).

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

Cost types

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

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

Methodology for calculating the cost

There are several methods of cost accounting and cost formation.

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

Cost in formulas

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

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

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

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

S ED = S RP: O RP.

C) For analytical purposes, relative indicators are used (Task No. 2):

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

N MP \u003d (P M / V) ´ 100%, where

• P M - marginal profit;
• B - proceeds from the sale of goods.

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

K SRP = (S RP / V) ´ 100%.

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

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

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

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

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

1. Direct costs, thousand rubles:

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

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

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

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

Solution progress:

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

2500 + 70 + 2600 = 5170.

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

130,0 − 3% = 126,1

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

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

5170 / 630,5 = 8,2.

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

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

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

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

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

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

The concept of "enterprise costs" is closely related to the concept of "cost". The cost price plays a leading role in the general system of indicators characterizing the efficiency of the economic activity of the enterprise and its structural divisions.

The cost price is a general indicator of the use of all types of enterprise resources. The cost price also provides for the replacement of these resources, which is necessary to continue the production process. The level and dynamics of the cost allow assessing the feasibility and rationality of the use of resources that are at the disposal of the enterprise. The cost of production reflects the technical level and organization of production, economic efficiency as a whole. According to NP (C) BU No. 16, for goods and services involved in the economic turnover at the enterprise, three types of cost can be distinguished:

1. cost of goods;

2. cost of goods sold;

3. production cost.

The cost of goods is determined in accordance with NP(S)BU 9 "Stocks".

The production cost of products (works, services) sold during the reporting period includes only direct costs. Thus, the production cost of production includes only those overhead costs that can be distributed among all types of products (works, services).

The cost of goods sold includes:

production cost;

Excess costs;

unallocated overhead costs.

The cost of production represents the current costs of enterprises for the production and sale of products (works, services) expressed in monetary terms.

The cost of production is a qualitative indicator, since it characterizes the level of use of all resources at the disposal of the enterprise.

The cost of production of a particular enterprise is determined by the conditions in which it operates. This cost is called individual.

If, on the basis of the individual cost of enterprises, we determine the weighted average of the costs for the industry, such a cost will be called the industry average. The average industry cost is closer to socially necessary labor costs.

The main document that guides the formation of the cost of production at the enterprise is the Regulation on the composition of costs for the production and sale of products (works, services) and on the procedure for the formation of financial results taken into account when taxing profits.

In order to analyze, record and plan the whole variety of costs included in the cost of production, two complementary classifications are used: element-by-element and costing.

When grouping costs by elements, the costs of the enterprise as a whole are determined, without taking into account its internal structure and without highlighting the types of products. The document, which presents the cost of the elements, is an estimate of the costs of production. The cost estimate is compiled to calculate the total need of the enterprise for material and monetary resources. The cost amount for each item is determined based on vendor invoices, payroll and depreciation records.

Cost elements are the costs of all services and workshops that are homogeneous in nature for production and economic needs.

The costs that form the cost of products (works, services) are grouped according to their economic content according to the following elements:

Material costs (minus the cost of returnable waste);

Labor costs;

Deductions for social needs;

Depreciation of fixed assets;

Other costs.

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

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

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

Labor costs reflect the costs of wages for the main production personnel of the enterprise, including bonuses to workers and employees for production results, incentive and compensatory payments.

Until recently, deductions for social needs reflected mandatory deductions from the cost of remuneration of employees included in the cost of products (works, services). These deductions were made in accordance with the norms established by law to the state social insurance bodies, the Pension Fund, the State Employment and Medical Insurance Fund.

From 1 Jan. 2001 all contributions to social non-budgetary funds were replaced by a single social tax.

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

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

Grouping costs by economic elements does not allow accounting for individual departments and types of products; this requires accounting for costing items.

Calculation is the calculation of the unit cost of a product or service by item of expenditure. Unlike the elements of the cost estimate, costing items combine costs, taking into account their specific purpose and place of formation.

There is a standard nomenclature of costs for costing items, but ministries and departments can make changes to it depending on industry specifics.

The typical nomenclature includes the following articles:

1. Raw materials and materials.

2. Returnable waste (deductible).

3. Purchased products, semi-finished products and production services of third-party enterprises and organizations.

4. Fuel and energy for technological purposes.

5. Wages of production workers.

6. Deductions for social needs.

7. Costs for the preparation and development of production.

8. General production costs

9. General business expenses.

10. Loss from marriage.

11. Other operating expenses.

12. Selling expenses.

The total of the first 9 articles forms the shop cost, the total of 11 articles - the production cost, the total of all 12 articles - the total cost.

Shop cost represents the costs of the production unit of the enterprise for the production of products.

The production cost, in addition to the costs of workshops, includes the general costs of the enterprise.

The total cost includes the costs of both production and sales of products.

General production costs are the costs of maintaining and managing production. They include the cost of maintenance and operation of equipment and workshop costs.

General business expenses are expenses associated with the management of the enterprise as a whole: administrative and managerial, general business, taxes, mandatory payments, etc.

Selling expenses include costs for tare and packaging, transportation costs, advertising costs, and other distribution costs.

Cost items included in the calculation are divided into simple and complex. Simple ones consist of one economic element (wages). Complex items include several cost elements and can be decomposed into simple components (general production, general business expenses ...).

Cost accounting is necessary to determine the financial results of the enterprise.

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

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

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

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

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

Table No. 16 (thousand rubles)

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

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

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

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

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

So, the analysis of the cost of production in the context of cost items and homogeneous economic elements allows you to determine the amount of savings and overspending for certain types of costs and contributes to the search for reserves to reduce the cost of production (works, services).

Cost analysis for 1 ruble of marketable products

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

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

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

Initial data for analysis.

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

Costs per 1 ruble of actually produced marketable products:

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

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

85,53 — 85,92 =— 0.39 kopecks.

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

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

85.23 - 85.92 \u003d - 0.69 kop.

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

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

85.14 - 85.23 \u003d -0.09 kop.

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

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

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

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

85.53 - 85.14 = + 0.39 kop.

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

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

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

Material cost analysis

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

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

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

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

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

Three main factors influence the amount of material costs:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Table No. 18 (thousand rubles)

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

1.5 * 5.0 = 7.5 rubles.

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

0.2 * 11.5 \u003d + 2.3 rubles.

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

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

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

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

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

Payroll cost analysis

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

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

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

Table No. 18

(thousand roubles.)

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

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

6282.4 - 6790.0 = + 192.4 thousand rubles.

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

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

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

5560.0 - 5447.5 = + 112.5 thousand rubles.

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

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

Initial data:

Table No. 19

(thousand roubles.)

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

Change in the number of workers:

51 * 1610.3 \u003d 82125.3 rubles.

Change in the average annual wage of one worker:

8.8 * 3434 = + 30219.2 rubles.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

101,6 — 101,2 * 0,33 = + 0,013 %

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

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

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

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

Analysis of costs for production maintenance and management

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

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

Each of these items consists of different cost elements. The main purpose of the analysis is to find reserves (opportunities) to reduce costs for each item.

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

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

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

Expenses for the maintenance and operation of equipment

Table No. 21

(thousand roubles.)

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

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

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

overhead costs

Table No. 22

(thousand roubles.)

	Indicators	Estimate (plan)	Actually	Deviation (3-2)
	Labor costs (with accruals) for shop management and other shop personnel
	Amortization of intangible assets
	Depreciation of buildings, structures and inventory of workshops
	Repair of buildings, structures and inventory of workshops
	Expenses for tests, experiments and research
	Occupational health and safety
	Other expenses (including depreciation of inventory)
	Overhead costs: a) losses from downtime due to internal reasons b) shortage and loss of damage to material assets
	Excess material assets (subtracted)
	Total overhead costs

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

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

Then we analyze general expenses.

General running costs

Table #23

(thousand roubles.)

	Indicators	Estimate (plan)	Actually	Deviations (4 - 3)
	Labor costs (with accruals) of the administrative and managerial personnel of the plant management:
	The same for other general staff:
	Amortization of intangible assets:
	Depreciation of buildings, structures and general household equipment:
	Production of tests, experiments, research and maintenance of general laboratories:
	Occupational Safety and Health:
	Personnel training:
	Organized Recruitment of Workers:
	Other general expenses:
	Taxes and fees:
	Overhead costs: a) losses from downtime due to external reasons: b) shortages and losses from damage to material assets: c) other unproductive expenses:
	Excluded income surplus material assets:
	Total general expenses:

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

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

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

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

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

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

196.8 * 50% = 98.4 thousand rubles.

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

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

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

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

in terms of expenses for maintenance of production and management - the amount of the reserve is 98.4 thousand rubles. by eliminating the causes of unjustified cost overruns for the maintenance and operation of equipment, general production and general business expenses.

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

Cost price- these are the costs (costs) for the production of goods, performance of works or provision of services. As a rule, the prime cost is made up of expenses directly related to the manufactured products, but it is also possible to calculate the prime cost, in which the administrative and are also distributed to the cost of the manufactured products.

Cost of sales is one of the key indicators in the financial statements (Profit and Loss Statement), coming immediately after Revenue. Revenue minus Cost of Sales is Gross profit (loss). Other general (administrative) expenses are also part of the financial result from sales, but depending on the method of accounting chosen by the enterprise, they may not be singled out in the Profit and Loss Statement as a separate line, but taken into account as part of the cost of sales. In this case, in accounting there is a distribution of general business costs to cost accounting accounts instead of their direct write-off to the sales account as conditionally fixed costs.

Classification

The cost price can be considered in the context of cost elements and costing items.

The following cost elements are distinguished:

• material costs (raw materials, materials, components, overhead costs, etc.);
• wages (employees of the enterprise);
• deductions from wages (social, pension insurance, etc.)
• depreciation of fixed assets;
• other expenses.

The classification of cost by cost items depends on the industry characteristics of the enterprise. Usually, the following cost items are distinguished:

• raw materials
• returnable waste (deductible)
• purchased components, semi-finished products and industrial services;
• fuel and energy for technological purposes;
• labor costs of employees directly involved in the production process;
• deductions from wages for social needs;
• expenses for the preparation and development of production;
• overhead costs;
• general running costs;
• losses from marriage;
• other production expenses;

Cost analysis

The cost price is the most important indicator for analysis in order to improve production efficiency. The analysis can be performed in several sections. For example, all costs are divided into variables (which depend on the volume of output) and fixed (or conditionally fixed, which, within a certain range, do not depend on the amount of output). Such an analysis allows you to determine the production volumes at which the enterprise reaches the cost recovery (break-even point).

The source of information for the analysis of the cost of production is accounting, warehouse and production accounting. To analyze the cost according to public financial statements, as a rule, is possible only in the most general form (increase or decrease in costs, change in profit from sales). For a deeper analysis, data from the accounting system of the enterprise is required.

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Cost price: details for an accountant

• Options for calculating the cost in "1C: Accounting 8", ed. 3.0

  Distribution base Description Planned cost of production In proportion to the planned cost... of a production nature. When calculating the actual cost of production (operation "Closing the month ... step, directly calculating the actual cost. Calculations are performed in several ... by the following reports: reference calculation" Costing "; reference calculation" Distribution of indirect ... expenses"; reference-calculation "Product cost". Standard report "Reference-calculation ...

• Management accounting for the cost of paid services

  General business expenses included in the cost of public services are established directly by the founder ... the ability to apply the method of partial production cost - direct cost. To do this ... an institution can form the full production cost by distributing all general business costs. ... textbooks. When calculating the actual cost of a service, work, product for ... The composition of overhead costs in the formation of the cost of a service (work, product) corresponds to ...

• Can interdependent legal entities sell goods to each other at cost?

  Goods to each other at its cost, and to third parties - at market ... goods to each other at its cost, and to third parties - at market ... for sale by organizations of goods at cost and does not establish a minimum price ... to controlled, sale goods at cost when goods are sold to third parties ...

• Formation of the cost of finished products: what has changed?

  Instructions No. 162n). Expenses that form the cost of finished products (works, services) are taken into account ... in this case, the resulting deviations of the actual cost from the planned (standard-planned) ... and planned (standard-planned) cost of finished products that arise when determining ... the actual cost of finished products at the end of the month ... planned (normative-planned) over the actual cost of the operation indicated above are reflected in the way ...

• Accounting for deviations between standard and actual cost

  Products can be applied by the actual production cost, standard cost, contract prices, as well as ... standard (planned) and actual cost. Regulatory (planned) cost In some cases, ... actual production cost, standard cost, contract prices, as well as ... work in progress are used, the actual production cost of finished products delivered to the warehouse is calculated ...

In addition, distributed production overheads are included in the cost price ... general production costs include in the cost of finished products in proportion to the coefficient ... fixed production costs that overstate the cost of production when the production facilities are not fully loaded ... the enterprise generates an incomplete production cost. Moreover, all these indicators ... form an incomplete production cost of finished products. Product cost includes...

• Accounting methodology in ferrous and non-ferrous metallurgy

  Products (works, services), calculation of the cost of production, the accountant should be guided by ... ferrous metallurgy. The uniformity of the cost calculation allows for a comparative analysis ...; – depreciation of fixed assets; - the cost of by-products - the costs of managing ... products are set in proportion to the average cost of production from homogeneous raw materials, ... the total planned cost of the corresponding products is determined by summing ...

• How to speed up reporting in retail by automating transformational adjustments

  To exclude financial expenses from the cost of unsold inventories and reclassify the part ... by the current market value and the actual cost of inventories (if they ... relate, that is, the cost of goods for which retrospective bonuses ... upon receipt of goods are taken into account at the actual cost on account a4101, without using ... upon receipt, the goods are accounted for at the actual cost 2. Goods are written off at the average ...

• Accounting for income and expenses in a budgetary institution

  To account for operations on the formation of the cost of finished products, work performed, ... accounting policies, are allocated to the cost of sales of finished products, rendered ... the result of the institution's activities. Formation of the cost in the program "1C: BSU 8 ... cost indicators; Help-calculation "Cost calculation" ("Services, works, production" - "Reports") ... the amounts of costs that formed the actual cost. Specialized reports are recommended to be generated...

• Deferred expenses - examples under the accounting rules of 2018

  This is necessary for the correct formation of the cost of goods produced or services provided ... This is necessary for the correct formation of the cost of goods produced or services provided ... evenly write off the amount received on the cost. It is obviously inefficient to include... . We will calculate how to write off the costs of repairing the production facility into the cost of production ... allows you to: Effectively allocate costs to the cost of manufactured products. Show stable...

• Accounting for souvenirs

  Accounting for the planned (regulatory-planned) cost. At the end of the month, the actual ... museum is determined) made on their own. The cost of souvenirs includes the salary of the master, consisting of ... 370 rubles). The actual cost of souvenirs exceeded the planned cost due to an increase ... 370 The excess of the actual cost over the planned cost (33,900 - 30 ... the purchase of souvenirs is not included in the cost of services provided under the state ...

• Accounting for factoring companies that attract external financing

  000 Sale of products to the buyer 90 / Cost (sales) 43 (finished products) 428 ... 571 429 Write-off of the cost of goods sold 90 / VAT (sales ... 000 Sales of products to the buyer 90 / Cost (sales) 43 (finished products) 428. .. 571 429 Write-off of the cost of goods sold 90 / VAT (sales ... 000 Sales of products to the buyer 90 / Cost (sales) 43 (finished products) 428 ...

• Accounting for the allocated subsidies

  Income and expenses as part of the cost of sales does not meet the requirements... who raises the problem of reliable formation of the cost. A "collapsed" presentation or attribution ... of expenses to the financial result underestimates the cost. The path chosen by a unitary enterprise contributes to ... which sources are financed by the costs included in the cost. Income discrepancy cases... the company has given priority to the reliable formation of the cost, regardless of the sources of its coverage...

• Separate accounting of expenses and revenues for the supply of products as part of the execution of the state defense order

  Other) are included directly in the cost of a certain type of products manufactured according to ...) products) are included in the cost in proportion to the production cost of products manufactured according to the state ... products manufactured by the organization. The production cost includes direct ... cost items that form the total cost of defense products supplied under the contract ... accounting does not determine the correctness of the formation of the cost of work performed under the state defense order. ...

• Features of generating a report on financial results (0503721) for autonomous institutions that manufacture products

  Financial result at the actual cost Dt 2 40110 130 Kt ... analytical accounting of account 010960000 "Cost of finished products, works, services" ... (210960000 ...) - in the amount of expenses that formed the cost of work performed, services rendered in ... adjustment entries by deviations of the actual cost from the planned one, and in ... the amount of written-off products at the planned cost Let's give an example of building a form ... 226 9000 The actual cost is formed 2 40110 130 2 ...

Essence and types of cost. Cost classification

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

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

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

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

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

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

There are the following economic elements:

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

Material costs include:

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

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

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

Labor costs include labor costs for key production personnel, including bonuses, incentives and compensation. Contributions for social needs include mandatory contributions for social insurance, employment fund, pension fund, and health insurance.

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

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

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

The following calculation articles are distinguished:

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

When forming the actual cost, the costs of warranty repairs and warranty maintenance of products for which the warranty period is set, losses from downtime for internal production reasons, shortages of material assets in production and in warehouses in the absence of guilty persons, benefits in connection with disability due to industrial injuries paid on the basis of court decisions, payment to employees released from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff, as well as losses from marriage.

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

The following classification features are distinguished when subdividing costs:

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

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

Product costing

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

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

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

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

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

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

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

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

Shop expenses include:

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

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

General production costs include:

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

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

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

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

Calculation methods

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

The first group of methods includes:

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

The second group of methods:

• custom;
• across;
• normative.

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

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

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

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

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

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

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

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

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

Product price. Profit

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

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

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

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

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

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

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

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

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

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

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

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

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