What costs are included in the production cost? Calculation of the shop cost of manufacturing a part.

When developing a project for a workshop that should produce finished products (for example, such a workshop at a machine-building plant in some cases can be an assembly and welding workshop), as well as in all cases of developing training projects, determine the workshop cost of the products to be manufactured. The shop cost of the product Сц (rub.) is calculated by the formula

Sc \u003d M + P (1 + 0.01rc),

The cost of materials spent on the product M (rubles) and the amount of the basic wage P,

M \u003d (1 + 0.01 mercury. h) (II SA + Sn) - I G.0.01 Pp. oso, (59) 1=1 / 1=1

where rt s - transport and procurement costs as a percentage of the cost of basic and additional materials; RR. 0 - the amount of sold waste of basic and auxiliary materials,%; sо is the price of sold waste, rub.; S, - wholesale price of the i-th material, rub/kg; n - quantity various materials spent on the manufacture of the product; G, -- consumption rate of the i-th material per product, kg; S, - the cost of purchased hardware and products that are part of the manufactured structure, rub.;

For approximate calculations, you can use the formula

Sc \u003d M - 100 / P0,

where P0 is the percentage of costs for materials M in total amount the cost of a product similar to the one specified for release in the designed workshop.

Shop cost of production represents the costs of the shop for the production of a unit of output, expressed in monetary terms. The cost of production is the most important indicator of the work of the workshop, since it reflects the totality of the results of its production and economic work: the volume of output, labor productivity, and the progressivity of the production process. A feasibility study of the cost of production according to the design of the shop is to find out the main factors that determine the change in the cost compared to the design cost of production of another similar shop, taken for comparison with the design one. The analysis establishes to what extent changes in the cost price are due to changes in the specific consumption rates of materials, etc., and to what extent - price fluctuations.

9. What is the profitability of production. Give the dependence to determine the profitability, if the indicator "normative net production" is used.

the profitability of an industrial enterprise characterizes the efficiency of the functioning of all factors of this production. Profitability itself, as you know, is defined as the ratio of the net income of the enterprise (profit and turnover tax) to the cost, or the sum of fixed and circulating assets of the enterprise, or the total wage fund.

The net income of a society, industry or enterprise itself is a source of formation of funds for the development of production, material incentives, social and cultural purposes, etc.

In conditions of full cost accounting, profitability should provide an opportunity for the formation of funds for the development of production and the payment of funds to the state budget.

The level of prices for products must correspond to the costs of labor and profit, corresponding to the contribution of the team to the creation of a surplus product.

In calculating the industry standard of profitability, two closely related stages should be distinguished. The direct development of an industry standard of profitability is preceded by the calculation of the average level of standard profitability for the whole national economy.

The second stage in the formation of the normative level of profitability concerns the establishment of production development funds, when part of the profit is intended for the formation of self-supporting incentive funds (production development fund, material incentive fund, fund for social and cultural events and housing construction).

normative net production (NNP).

This indicator acts as a new evaluation indicator that characterizes a specific contribution more accurately and reliably. labor collectives in improving production efficiency. Methodological guidelines provide for the determination of the value (normative net production) for a specific product by the following formula:

Nchp \u003d Zpr + Zo Pn or Nchp \u003d Zpr + Zpr x Kz + Pn.

where Zpr - the wages of the main and additional production workers with deductions for social insurance in the calculation of the cost of the product;

Zo - wages of the main industrial and production personnel for the maintenance and management of production per unit of product;

Mon - standard profit per unit of product;

Kz is a coefficient reflecting the ratio of the wages of the main workers and the rest of the production personnel for servicing and managing production per unit of product.

In this case, the normative net production with the same objectivity evaluates the work of all departments of the enterprise or the entire enterprise within a particular industry.

The definition of profitability with the help of the standard of net production excludes any influence of "foreign" materialized labor on the growth of profits.

The main value of the indicator of normative net production is as follows.

1. The standard of net production is an indicator free from the influence of past labor; it makes it possible to fully appreciate the savings of living labor. The new benchmark removes interest in the growth of material-intensive products and in this case stimulates progressive changes in the structure of production.

2. Assessment of the actual state of labor productivity has always been a priority. In this case, this indicator is able to objectively assess the level of economic performance of both the enterprise as a whole and each of its divisions.

3. Normative net output is also used to control the use of wages and to determine the ratio of growth rates of labor productivity and average wages.

4. This indicator is an indispensable tool in determining on-farm prices for the products of various production units, which is of particular importance in the context of the functioning of a full cost accounting.

5. The application of the new performance indicator is an important step in the development of measures to improve the cost-effective production management mechanism.

10. How is the intra-factory unit price determined. Give the functional dependence of the determination of the intrafactory price of a unit of production.

In practice economic activity the industry standard of profitability is the initial indicator in determining the standard of profitability of specific products, with the help of which the prices for specific products at a given enterprise are determined.

When determining prices for specific products, various methods and formulas are used that correspond to these methods. In industries that produce a single product (gas, ore, coal), the profitability standard for specific products, corresponding to the industry standard of profitability, can be successfully used.

In diversified industries, calculated profitability ratios are used to determine the prices for the corresponding products. Most often, this standard is proportional to the cost

The wholesale price (C) of a particular product with this method of calculating the profit margin is determined using the following formula:

C \u003d Sk + (Rs / o x Sk) / 100

where Sk - the cost of a particular product;

P - the estimated standard of profitability to cost. If applied as conditional values

Sk - the cost of specific products in 30 rubles,

Rs / o - the estimated rate of return to the cost of a particular product is 20%, then the wholesale price will have the following numerical value:

C \u003d Sk (ZO) + (Rs / o (20) x Sk (30)) / 100 \u003d 36 rubles.

With an appropriate profitability standard for a particular product, an enterprise will always be interested in more high level cost, since with a fixed rate of return, the amount of profit depends on the amount of cost.

Such an indicator pushes producers of goods onto the path of costly - wasteful use of resources, since the quantitative side of the surplus value in a particular product will be greater at a higher cost. In order to block the costly - wasteful mechanism for determining prices per unit of a particular product, they resort to using a different method for determining the rate of return.

In this case, profitability is calculated as the ratio of profit to cost price minus the cost of used raw materials, fuel, materials, semi-finished products and components. Then the price of a particular product includes the cost and profit calculated by the formula

C \u003d Sk + (Rs.m.z. (Sk - MZk)) / 100

where Рс.м.з - the estimated profitability ratio to the cost price minus direct material costs:

MZts - direct material costs of the product. Profitability is an indicator that characterizes the efficiency of production. Therefore, all those factors that contribute to increasing the profitability of production are of great importance.

Sk - the cost of a particular product.

Among the main factors that increase the profitability of production, first of all, it is necessary to point out the factors that reduce the cost of production. But since the cost, apparently, includes a huge number of items, each of them can be the subject of a special analysis, on the basis of which a whole series of organizational and technical measures can be taken to reduce labor costs for the corresponding cost item.

There are two main ways to determine the on-farm settlement price. The first method is based on the calculation method for determining profit, which should provide workshops with the opportunity to cover fees for funds and form funds for material and social incentives. In this case, the estimated amount of payment for production assets, for labor resources and the amount of the material incentive fund established for the workshop is taken as the profit of the workshop. This approach to determining the on-farm price is expressed using the following formula:

C \u003d C + (Cf.v.p. + SF) / Q

where C is the cost of a unit of production (rubles);

C - the internal price of a unit of production of this workshop:

Q-number of units of manufactured products of the workshop:

SF - the amount of payment for the funds of the workshop;

Zf. m. p - workshop fund of material incentives. The second method of determining the level of profit of the internal discount price is based on a step-by-step calculation.

The first stage includes the distribution of the balance sheet profit among the shops in proportion to the production assets, the cost of production or the wages of the shops.

The second stage requires the calculation of the appropriate share of the profit allocated to the workshop, directly for the groups of products of the workshop, depending on the share of these products in the total volume of production. Knowing the amount of profit corresponding to the volume of output, it is possible to determine its value per unit of output.

A similar approach is applied to the calculation of the on-farm price for products manufactured in different workshops of the enterprise.

Since the value of the price depends on the level of profit, the level of which, in turn, depends on the rate of return and the amount of wages in the cost of the product, the enterprise or workshop will be interested in increasing the share of wages in the price of products. This, in essence, is the factor that will provoke an increase in the cost of the specified cost element. In this case, there may be clear trends in the direction of a costly - wasteful method of management. In order to prevent this from happening, it is advisable to establish not only the standard of profitability for the long term, but also the standard base value wages per unit for the same period.

11. . How is the calculation of capital investments in fixed assets. Give a functional dependence and indicate the main components of capital investments in fixed assets.

Capital investment is one of the main forms of real investment in the reproduction of fixed assets of the enterprise. Capital investments in fixed assets are made in the form of:

new construction,
reconstruction,
modernization,
capital repair.

This is an investment in fixed assets, including costs:

for new construction, expansion, reconstruction and technical re-equipment of existing organizations,
purchase of machinery, equipment, tools, inventory, design and survey work and other costs ( the federal law"On investment activity in the Russian Federation, carried out in the form of capital investments" dated February 25, 1999 N 39-FZ).

As part of capital investments in fixed assets, the cost is allocated:

construction works;
equipment installation works;
equipment (requiring and not requiring installation) provided for in the construction estimate;
tools and inventory included in the estimate for construction;
other capital works and costs.

Efficiency of capital investments

The efficiency of capital investments is determined by comparing the effect of their implementation with their value. It's about about ensuring outstripping growth of results in comparison with expenses.

The purpose of determining the effectiveness of capital investments in the design and construction or reconstruction of enterprises Catering is to choose and business case the best options either new construction or reconstruction of facilities, in the choice of new types of equipment, trade technological equipment, machines that provide technical progress.

Determine the overall (absolute) and relative economic efficiency of capital investments. Calculations of the overall and comparative efficiency of capital investments complement each other and make it possible to compare the effectiveness of planned or implemented capital investments both with standards and with each other.

The overall (absolute) economic efficiency of capital investments is measured by two indicators: the coefficient of efficiency of capital investments and the payback period.

The efficiency ratio for the enterprise is calculated by dividing net profit by capital investments and compared with the standard:

Ke \u003d Net profit / Capital investments

Capital investments are used effectively if the efficiency factor is greater than or equal to the standard, that is, Ke > Nke.

In the economic literature, it is proposed to take into account the lag when calculating the coefficient of efficiency of capital investments for the industry. The lag is the average time gap between the implementation of capital investments and the receipt of the effect. Average lag for trade enterprises and catering enterprises, according to experts, is one year.

Consequently,

Ke \u003d Net profit / (Capital investments of the previous year - 1)

The payback period of capital investments is the period during which the profit received is equal to the corresponding capital investments spent. The payback period is the inverse of the efficiency ratio:

Term = Capital investment / Net profit or 1: Ke.

Capital investments are considered effective if the payback period is less than or equal to the standard, that is: Juice< НСок.

The comparative efficiency of capital investments provides for the ratio of additional capital investments and additional results when comparing two or more options.

The starting point for calculating the comparative efficiency of various options for solving situations is a comparison of the options for the value of one-time (capital investments) and current (production and distribution costs) costs. If one of the compared options is characterized by a smaller amount of capital investments and at the same time has lower costs, other things being equal, then it is economically more profitable.

Comparative economic efficiency is measured by three indicators: the coefficient of comparative efficiency of additional capital investments; payback period of additional capital investments and minimum reduced costs.

Financing of capital investments

The following funds are the direct sources of capital investment financing:

investors' own money, that is, their profit,
depreciation fund, savings and savings of individuals and legal entities, money received from insurance authorities in compensation for insured events related to fixed assets;
borrowed and borrowed financial resources, which consist of bank loans, proceeds from the sale of shares and bonds, foreign investment, contributions from others
organizations interested in the use of future fixed assets;
subsidies and appropriations from the federal budget, the budgets of the subjects of the Federation and from non-budgetary funds.

Capital investments can be financed from one or more sources. All funds transferred are concentrated in passive accounts of commercial banks and, due to their temporary settling in these accounts, are used as banking resources, but they have a special purpose.

12 Give the functional dependence of the definition of shop cost. Name the main components of the shop cost.

The shop cost includes the costs of manufacturing products within the shop: direct material costs for the production of products, depreciation of shop equipment, wages of the main production workers of the shop, UST deductions, expenses for the maintenance and operation of shop equipment, general shop expenses, Cost of a unit of production + trading markup = price for the buyer of a unit of production (sales price).

The shop cost of production is called the cost of producing a unit of output, expressed in monetary terms. The cost of production is the most important indicator of the work of the workshop, reflecting the totality of the results of its production and economic activities - the volume of output, labor productivity, the technical level of the production process. The shop cost of work on the manufacture of products includes the cost of paying wages and shop overheads. The costs of raw materials and materials are not included in the cost of production of shipbuilding enterprises. This is due to the specifics of shipyards that produce ships, the construction of which requires extremely diverse materials. Therefore, the costs of their acquisition are taken into account only in the estimated cost of the vessel.

The direct wages of production workers of the assembly and welding shop are determined by multiplying the labor intensity of all the work of the shop in man-hours by the cost of one hour of shop work in rubles. The labor intensity of the work of the shop is indicated by the technologist-designer in the assignment of the technological part of the shop project, and the unit wages in rubles paid per hour of work by the production workers of the shop are usually taken according to the reporting data of the plants. Workshop overhead costs are made up of the wages of all other categories of workers, social security contributions, the cost of all types of energy consumed by the workshop, the cost of maintaining and renewing inventory and tools, Maintenance buildings and equipment, expenses for the implementation of the "Consolidated nomenclature of labor protection measures", depreciation of fixed assets, transportation costs, etc.

13\16 What is the level of profitability of production. Give a functional dependency and indicate its components

As noted above, profit is the final indicator of the activity of enterprises in the industry. It is also the most important economic indicator. However, profit does not show, does not characterize at what price it was achieved, by what amount of funds. The profit does not reflect the size of the production potential with which it is received.

To measure the amount of profit and the amount of funds used to achieve it in the sectoral economy, the indicator of profitability of production is used.

The profitability of production is the most general, qualitative indicator economic efficiency production, the efficiency of the functioning of enterprises in the industry. The profitability of production just measures the amount of profit received with the size of those funds - fixed assets and working capital with which it was obtained. These means used in production to obtain a certain profit are, as it were, its price. And the lower this price, i.e. the less funds requested with the same amount of profit received, the more efficient production, of course, and the enterprise operates with great effect. All of the above is true in the absence of a fixed profitability, approved in a number of regions to maintain a certain price level. Over time, this should not be.

Profitability of production in the general view in the sectoral economy is defined as:

where P - profitability, %

P - the amount of profit, rub.

OF - the cost of fixed assets, rub.

OS - the cost of working capital, rub.

The period of operation of an enterprise can be different - a month, a quarter, a year, and therefore the cost of fixed assets and working capital is calculated on an average value. The profitability of production can generally be determined in any time range, in any period of the target functioning, in order to know the effectiveness of the production operations performed. As a rule, with stable functioning, it is calculated for the quarter and for the year.

In the sectoral economy, there are general and estimated profitability of production. The overall profitability almost coincides with the previously determined profitability:

Profit is taken in the form of a total, balance sheet amount, and the cost of working capital was determined up to its normalized part, which is not true. It is necessary to take into account the entire used cost of working capital - own and borrowed.

Estimated profitability as an indicator of efficiency has lost its meaning and essentially does not have any practical significance. It can only characterize at what price, by the amount of what funds the profit that remains at the disposal of the enterprise was obtained.

Of much greater interest is the indicator of product profitability, calculated as the ratio of profit to the total cost of production:

where ri - product profitability, %

P - profit from the sale of products, rub.

Cn is the total cost of production, rub.

If there is only one product, then the formula takes the form:

where C - unit price

Cn - the total cost of a unit of this product.

And the profitability of all sold (produced) products is calculated as the ratio of all profit received from the sale of products to the total cost products sold.

As seen from general formula profitability of production

its growth factors will be:

1. The amount of profit

2. The cost and efficiency of the use of fixed assets.

3. The cost and efficiency of the use of working capital

The higher the profit, the lower the cost of fixed assets and working capital, and the more efficiently they are used, the higher the profitability of production, and hence the higher the economic efficiency of the industry. And vice versa.

Thus, from the factors of profitability of production, the main ways to increase it follow.

In the sectoral economy, the most general ways to increase the profitability of production include the following.

1. All ways that increase the amount of profit.

2. All ways that improve the efficiency of the use of fixed assets.

3. All ways that improve the efficiency of the use of working capital.

With a normally functioning economy, the level of profitability of production in industry is in the range of 20-25%, and agriculture - 40-50 %.

Profitability of products - the ratio of (net) profit to the total cost.

ROM = ((Net) Profit/Cost) * 100%

Profitability of fixed assets - the ratio of (net) profit to the value of fixed assets.

ROFA = PE / Fixed assets * 100%

14. How is the labor intensity of the annual volume of output determined. Give a functional dependence and name the main components of labor intensity.

Labor intensity- the amount of working time spent on the production of a unit of output. Labor intensity is inversely proportional to the indicator of labor productivity (the number of products produced per unit of working time). The concept of labor intensity is closely related to the concept of capital intensity (the amount of capital spent on the production of a unit of output).

where Tn is the labor intensity of a unit of production, standard hours / piece;

Znv - normalized costs of working time of the corresponding category of the main workers, man-hour / year;

Вг is the annual volume of output, pcs/year.

The labor intensity of the annual production of a certain product can be calculated by the formula:

Tg \u003d Tn * Vg, (2)

where Tg is the labor intensity of the annual output, h / year.

The technological (normalized) labor intensity of a product is found by summing up the operational, detailed and nodal labor intensity for all component positions:

Тm = Тon + Т + Тu, (3)

where Tm is the technological complexity of the product, h / piece;

Ton - operational labor intensity of products, h / operation;

T - detailed labor input of production, h/detail;

Tu - nodal labor intensity of products, h / node.

When calculating the technological labor intensity and its constituent elements, the current norms of multi-machine maintenance should be taken into account.

The rate of labor intensity is found by the ratio of the rate of duration (machine-intensiveness) to the rate of maintenance of machines.

The technological labor intensity calculated on the basis of the current standards is a normative value according to the methods of justification and its essence. The actual labor intensity can be determined by the formula:

Тf = Тn/Kvn, (4)

where Tf - actual labor intensity, man-hour;

Tn - normative labor intensity, standard hour;

Kvn - average coefficient of performance of norms by workers.

The labor intensity of service is determined by summing the labor costs of auxiliary workers of all departments of the enterprise for the production of a unit of output.

The average standard labor intensity of maintenance at an enterprise per one product can be found by the ratio of the time spent by all auxiliary workers to the annual output of gross output:

Tobs=Zvr/Vv, (5)

where Tobs is the labor intensity of production maintenance, h / piece;

Zvr - the cost of working time of auxiliary workers, man-hours / year;

Вв - annual output of gross output, pcs/year.

The cost of working time of auxiliary workers can be set for the corresponding products according to their estimated (normative) or actual employment. In general terms, the value of employment time can be found as the product of the annual fund of working or hours worked by the number of employees.

The above formula (5) can also be used to calculate the labor intensity of maintenance in a single-product production.

With a multi-product output, it is necessary to take into account the share of labor costs for maintenance of production attributable to the corresponding car model, using the so-called specific coefficients:

Ky i = Tmi / Тtot, (6)

where Ky i is the coefficient of specific output of the i-th product;

Tmi - technological complexity of the i-th product, h;

Тtot is the total technological labor intensity of the entire annual output.

In the first case, the labor costs for the production of goods specific type are found by methods of direct analytical labor rationing.

In the second case, aggregated methods for calculating labor intensity are used, in which the costs of maintenance and production management are distributed indirectly as a percentage of technological labor intensity:

Тn = Тm(1+Kobs + Cupr), (10)

where Kobs and Kupr are coefficients that take into account, respectively, the ratio of labor costs for maintenance and production management and technological cost.

17 Specify the main components and give a functional relationship to determine the wholesale price of a unit of production.

Wholesale price - a type of prices for goods, when selling goods in large quantities to enterprises, firms, marketing and intermediary organizations, wholesale trading companies.

Profitability is an indicator of the economic efficiency of a business that characterizes the ratio of income and costs for a certain period of time.

The wholesale price of the enterprise is calculated by the formula:

CO \u003d (1 + P: 100%) ∙ C (3)

where CO is the wholesale price of the enterprise,

P - profitability of the product,%

C - unit cost of production, thousand rubles / piece.

Wholesale price = (1 + product profitability: 100%) ∙

The calculation of the cost of production in production is determined for different purposes, one of which is pricing. This value is very important for the enterprise, because accurately shows the total amount of cash costs for the production of the product. In the future, it is used to assign the most effective price for the sale of products. Thus, the analysis of the cost indicator will not allow the organization to become unprofitable and uncompetitive due to the high pricing policy. How to correctly determine the cost of a product (service) and what items of expenditure should be included in the calculations so that the result is true?

Essence and types of cost

For the manufacture of one unit of a product, an enterprise spends a certain amount of money on the purchase of material (raw materials), energy, machine tools, fuel, employees, taxes, sales, etc. All these costs result in total score the funds spent, which is called the cost of 1 piece of production.

Each enterprise in practice calculates this value for planning production and accounting for the finished commodity mass two ways:

by economic elements of costs (the cost of all products);
calculate cost items per unit of product.

All funds that were spent on the manufacture of products before delivery finished products to the warehouse, as a result show the net factory cost. But they still need to be implemented, which also requires costs. Therefore, in order to get full cost to them still need to add the cost of marketing. These can be, for example, transportation costs, the salary of movers or a crane who participated in the shipment and delivery of products to the customer.

Calculation methods production costs allow you to see how much money is spent directly in the shop and then at the exit of the product from the plant as a whole for delivery to the customer. Cost indicators are important for accounting and analysis at each stage.

Based on these requirements and ideas, there are such cost types:

workshop;
production;
complete;
individual;
industry average.

Each cost estimate allows you to analyze all stages of production. Thus, it is possible to determine where it is possible to reduce costs, avoiding overspending unjustified funds for the production of marketable products.

When determining the cost units of goods costs are grouped into a common cost estimate from articles. The indicators for each position are summarized in a table for individual types of expenses and summarized.

Structure of this indicator

Industry production differ in their specific products (services), affecting the cost structure. Different directions are characterized by their special costs for the main production, which prevail over others. Therefore, first of all, they pay attention to them when they try to reduce the cost in order to increase.

Each indicator that is included in the calculations has its own percentage. All costs are grouped by item in the overall cost structure. The cost items show a percentage of the total. This clarifies which of them are priority or incremental production costs.

Per share cost influenced by a variety of factors:

location of production;
application of the achievements of the scientific and technical process;
inflation;
concentration of production;
change in the interest rate of a bank loan, etc.

Therefore, there is no constant cost value even for manufacturers of the same product. And you need to follow it very carefully, otherwise you can bankrupt the enterprise. Estimating the production costs indicated in the costing items will allow you to timely reduce the cost of manufacturing marketable products and get more profit.

In the calculations of enterprises, the calculation method for estimating the cost of products, semi-finished products, and services prevails. Calculations are carried out per unit of commercial mass, which is manufactured at an industrial facility. For example, 1 kWh of electricity supply, 1 ton of rolled metal, 1 ton-km of cargo transportation, etc. The calculation unit must necessarily comply with standard measurement standards in physical terms.

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Cost classification

The production of products consists in the use of raw materials, technical devices, attraction service personnel directly involved in production activities and additional materials, mechanisms and persons serving and managing the enterprise. Based on this, cost items are used in costings in different ways. Only direct costs can be included, for example, when calculating shop costs.

First, for convenience, expenses are classified according to similar criteria and combined into groups. This grouping allows you to accurately calculate the indicator of production costs related to one economic component of the cost.

That's why costs combine into separate classes according to such similar properties:

according to the principles of economic homogeneity;
type of products;
methods of adding individual goods to the cost price;
depending on the place of occurrence;
purpose;
quantitative component in production volumes;
etc.

Cost items are classified according to common features to identify a specific object or place of implementation of costs.

The classification is made according to economic signs of homogeneity for costing per unit of manufactured products:

This list of economic elements is the same for calculating the cost in all industries, which makes it possible to compare the structure of costs for the manufacture of goods.

Calculation example

To determine the funds spent on the manufacture of products, you need to use one of two methods:

based on costing;
using production cost estimates.

Usually the calculation is carried out for a quarter, half a year, a year.

The calculation of the costing of manufactured products for any period can be performed according to this instruction:

Calculation example the cost of plastic pipes at the manufacturer for 1000 m of products and determine the selling price for 1 m of goods:

We determine how much money was spent according to paragraphs 4, 5 and 6 of the initial data:
- 2000x40 / 100 \u003d 800 rubles - deducted to the funds, based on wages;
- 2000x10/100 \u003d 200 r - overhead costs;
- 2000x20/100 \u003d 400 r - general business expenses;
The production cost for the manufacture of 1000 m of pipe consists of the sum of the cost indicators in paragraphs 1-6:
3000+1500+2000+800+200+400= 7900 rubles
Cost indicators for the sale of products
7900x5/100 = 395 rubles
So, the total cost of 1000 m of plastic pipes will be equal to the sum of the production cost and distribution costs
7900 + 395 = 8295 r
According to the amount received, the total cost of 1 m plastic pipe will be equal to 8. 30 kop.
the sale price of a pipe for 1 m, taking into account the profitability of the enterprise, will be:
8.3+ (8.3x15/100) = 9.5 p.
The markup of the enterprise (profit from the sale of 1 m of pipe) is:
8.3x15/100 = 1.2 p.

Formula and calculation procedure

Total cost calculation(PST) must be determined by the following formula:

PST \u003d MO + MV + PF + TR + A + E + ZO + ZD + OSS + CR + ZR + HP + RS,

Expenditure items are determined separately for each type of product, and then summarized. The resulting amount will show the costs that production incurs in the manufacture and sale of a certain product from the warehouse finished products. This indicator will be the total cost per unit of production, to which profit is then added and the selling price of the goods is obtained.

Balance calculation procedure

It is important for a company to get an indicator cost of goods sold to determine the profitability of manufactured products. To understand how much profit was received from each ruble invested in production, you can use the formula for calculating the balance of cost of sales.

There is two types of calculations, which uses:

Profit from the sale of sold products;

To calculate the profitability index, two cost parameters are also used: direct and general production (indirect). Direct costs include the costs of materials, equipment and wages of workers that are directly related to the manufacture of products. Indirect costs are money spent on the repair of equipment, fuel, salaries of management personnel, etc., but not directly involved in the creation of goods. For the analysis of net income from the sale of manufactured products, it is not necessary to take into account indirect costs.

In commercial enterprises, two main calculation options direct cost budget for raw materials:

normative;
analytical.

Where a cost estimate is made for the manufacture of products using normative method, the cost indicator is calculated more accurately, but longer. For large volumes of output, it is more acceptable than for firms with small production. Analytical Method allows you to determine the cost of production much faster, but the error will be greater. It is more commonly used in small businesses. Regardless of how direct production costs are calculated, they will be needed further to determine the amount of net profit.

So, when calculating the base cost, direct costs are taken and do not include additional ones, which makes it possible to more accurately assess the profitability of the manufactured goods separately. You will get the total amount of direct costs for the manufacture of products for a certain period. From this amount, you need to subtract the amount of unfinished semi-finished products. Thus, an indicator will be obtained that reflects how much money was invested in the manufacture of products for the billing period. This will be the cost of manufactured and delivered to the warehouse products.

To determine the cost of goods sold, you need to know the balance of finished products at the beginning and end of the month in the warehouse. Often, the cost of an individual product is calculated to determine how profitable it is to produce.

Cost formula products sold from stock per month as follows:

SRP \u003d OGPf at the beginning of the month + GGPf - OGPf at the end of the month,

OGPf at the beginning of the month - the balance of finished products in the warehouse at the beginning of the reporting month;
GWPf - manufactured products per month at actual cost;
OGPF at the end of the month - the balance at the end of the month.

The resulting cost of goods sold is used in profitability calculations. To do this, it is revealed as a percentage: the profit is divided by the cost of goods sold and multiplied by 100. Profitability indicators are compared for each item of the manufactured product and analyze what is profitable to produce further in production, and what needs to be excluded from production.

The definition of the concept of production cost and methods for its calculation are discussed in the following video:

This indicator shows how efficient and cost-effective production is. Also, the cost directly affects pricing. Now we will tell in detail everything about this qualitative indicator and learn how to calculate it.

General concept of cost

In every textbook on economics, you can find a variety of interpretations of the term "cost". But no matter how the definition sounds, its essence does not change from this.

Production cost - this isthe sum of all costs incurred by the enterprise for the manufacture of goods and their subsequent sale.

Under the costs understand the costs associated with the purchase of raw materials and materials necessary for production, wages of workers, transportation, storage and sale of finished products.

At first glance, it may seem that calculating the cost of production is quite simple, but this is not entirely true. Each enterprise has such important process trust only qualified accountants.

It is necessary to carry out the calculation of the cost of goods on a regular basis. Often this is done at regular intervals. Every quarter, 6 and 12 months.

Types and types of cost

Before undertaking the calculation of the cost of production, it is necessary to study into what types and types it is divided.

Cost can be of 2 types:

Full or average- includes absolutely all expenses of the enterprise. All costs associated with the purchase of equipment, tools, materials, transportation of goods, etc. are taken into account. The indicator is averaged;
Marginal - depends on the number of products produced and reflects the cost of all additional manufactured units of the goods. Thanks to the value obtained, it is possible to calculate the efficiency of further expansion of production.

The cost is also divided into several types:

shop cost- consists of the costs of all structures of the enterprise, whose activities are aimed at the production of new products;
Production cost- represents the sum of the shop cost, target and general expenses;
Full cost- includes production costs and costs associated with the sale of finished products;
Indirect or general business cost- consists of costs that are not directly related to the production process. These are management expenses.

The cost price can be actual and normative.

When calculating the actual cost, they take real data, i.e. Based on the actual costs, the price of the goods is formed. It is very inconvenient to make such a calculation, because often it is necessary to find out the cost of a product before it is sold. The profitability of the business depends on this.

When calculating the standard cost, the data is taken according to production standards. This allows you to tightly control the consumption of materials, which minimizes the occurrence of unnecessary costs.

Product cost structure

All enterprises that produce products or provide services are different from each other. For example , the technological processes of an ice cream factory and a soft toy factory are completely different.

Therefore, each production individually calculates the cost of finished products. This is made possible by a flexible cost structure.

The cost is the sum of the costs. They can be divided into the following categories:

Spending on raw materials and materials necessary for the production of products;
Energy costs. Some industries take into account the costs associated with the use of a particular type of fuel;
The cost of machinery and equipment, thanks to which production is carried out;
Payment of salaries to employees. This item also includes payments related to the payment of taxes and social services. payments;
Production expenses (rent of premises, advertising campaigns, etc.);
Expenses for holding social events;
Depreciation deductions;
administrative costs;
Payment for third party services.

All costs and expenses are percentages. Thanks to this, it is easier for the head of the enterprise to find the “weak” aspects of production.

The cost is not constant. It is influenced by factors such as:

Inflation;
Interest rates on loans (if the company has such);
Geographical location of production;
The number of competitors;
Usage modern equipment etc.

In order for the company not to go bankrupt, it is necessary to calculate the cost of the product in a timely manner.

Formation of production cost

Calculating the cost of production, summarize the costs necessary for the production of products. This indicator does not take into account the cost of selling products.

The formation of the cost at the enterprise occurs before the products are sold, because the price of the product depends on the value of this indicator.

There are several ways to calculate it, but the most common is costing. Thanks to him, you can calculate how much is spent Money to produce 1 unit of output.

Classification of production costs

As we said earlier, production costs (cost of production) at each enterprise are different, but they are grouped according to separate characteristics, which makes it easier to make calculations.

Costs, depending on the method of their inclusion in the cost price, are:

Direct - those that relate directly to the production of products. That is, the costs associated with the purchase of material or raw materials, the remuneration of workers who participate in manufacturing process etc;
Indirect costs are those costs that cannot be attributed directly to production. These include commercial, general and general production costs. For example, the salaries of managers.

In relation to the total volume of production, the costs are:

Constants are those that do not depend on the volume of production. These include the rent of premises, depreciation, etc.;
Variables are costs that directly depend on the volume of products produced. For example, the costs associated with the purchase of raw materials and supplies.

According to the significance of a specific decision of the manager, the costs are:

Irrelevant - costs that do not depend on the decision of the manager.
Relevant - dependent on management decisions.

For a better understanding, consider the following example. The company has an empty space at its disposal. Certain funds are allocated for the maintenance of this facility. Their value does not depend on whether some process is being performed there. The manager plans to expand production and use this room. In this case, he will need to purchase new equipment and equip jobs.

There are two ways to calculate the cost of production in production. These are the costing method and the tiered allocation method. Most often, the first method is used, since it allows you to more accurately and quickly determine the cost of production. We will consider it in detail.

Costing - this is a calculation of the amount of costs and expenses that fall on a unit of production. In this case, the costs are grouped by items, due to which the calculations are carried out.

Depending on the activity of production and its costs, costing can be carried out in several ways:

Direct costing. This is a production accounting system that arose and developed in a market economy. This is how limited cost is calculated. That is, only direct costs are used in the calculation. Indirect ones are written off to the sales account;
Custom method. Used to calculate the cost of production for each unit of output. It is used in enterprises that produce unique equipment. For complex and time-consuming orders, it is rational to calculate the costs for each product. For example, at a shipyard, where several ships are produced per year, it is rational to calculate the cost of each separately;
Transverse method. This method is used by enterprises that carry out mass production, and the manufacturing process consists of several stages. The cost price is calculated for each stage of production. For example, at a bakery, products are made in several stages. In one workshop they knead the dough, in another they bake bakery products, in the third they are packaged, etc. In this case, calculate the cost of each process separately;
Process method. It is used by extractive industries, or companies with a simple technological process (for example, in the production of asphalt).

How to calculate the cost

Depending on the type and type, there may be several variations of the formulas for calculating the cost. We will consider simplified and expanded. Thanks to the first, every person who does not have an economic education will understand how this indicator is calculated. With the help of the second, you can make a real calculation of the cost of production.

A simplified version of the formula for calculating the total cost of goods looks like this:

Full cost = Production cost of the product + Cost of implementation

You can calculate the cost of sales using the expanded formula:

PST \u003d PF + MO + MV + T + E + RS + A + ZO + NR + ZD + OSS + CR

PF - expenses for the purchase of semi-finished products;
MO - the costs associated with the purchase of basic materials;
MW - related materials;
TR - transportation costs;
E - the cost of paying for energy resources;
PC - the costs associated with the sale of finished products;
A - depreciation expenses;
ZO - wages of the main workers;
HP - non-production costs;
ZD - allowances for workers;
ZR - factory costs;
OSS - insurance deductions;
CR - shop expenses.

To make it clear to everyone how to make calculations, we will give an example of cost calculation and step-by-step instructions

Before proceeding with the numbers, you need to do the following:

Sum up all the costs associated with the purchase of raw materials and supplies needed for production;
Calculate how much money was spent on energy resources;
Add up all the costs associated with paying salaries. Don't forget to add 12% on additional work and 38% on social deductions and health insurance;
Add deductions for depreciation costs with other expenses that are associated with the maintenance of devices and equipment;
Calculate the costs associated with the sale of products;
Analyze and account for other production costs.

Based on the initial data and costing articles, we make calculations:

Expense Category		Calculation	Final value
Fund contributions	Paragraph 4 of the initial data
overhead costs	Paragraph 6 of the initial data
General running costs	Paragraph 5 of the initial data
Production cost of 1000 m of pipes	The sum of points 1-6 ref. data	3000+1500+2000+800+200+400
Selling costs	Paragraph 7 of the initial data
Full cost	The amount of production. Costs and distribution costs

Cost components - what does this indicator depend on

As it has already become known, the cost price consists of the costs of the enterprise. It can be subdivided into different types and classes. This is the main factor to consider when calculating the cost of the enterprise.

Different cost implies the presence of completely different components. For example, when calculating the shop cost, we do not take into account the cost of selling products. Therefore, each accountant is faced with the task of calculating exactly the indicator that will most accurately show the effectiveness of this enterprise.

The cost of a unit of production depends on how much production is established. If each workshop of an enterprise "lives its own life", employees are not interested in the quick and high-quality performance of their duties, etc., then with great confidence, we can say that such an enterprise suffers losses and has no future.

By reducing the cost of production, the company receives more profit. That is why every leader is faced with the task of establishing a production process.

Cost reduction methods

Before you start reducing costs, you need to understand that product quality should not suffer from this in any way. Otherwise, the savings will be unjustified.

There are many ways to reduce costs. We have tried to collect some of the most popular and effective ways:

Raise labor productivity;
Automate workplaces, purchase and install new modern equipment;
Engage in the enlargement of the enterprise, think about cooperation;
Expand the range, specifics and volume of products;
Introduce economy mode throughout the enterprise;
Use energy resources wisely, use energy-saving equipment;
Make a careful selection of partners, suppliers, etc.;
Minimize the appearance of defective products;
Reduce the cost of maintaining the administrative apparatus;
Conduct market research regularly.

Conclusion

Cost is one of the most important quality indicators of any enterprise. It is not a constant value. Cost is subject to change. Therefore, it is very important to periodically calculate it. Thanks to this, it will be possible to adjust the market value of the goods, which will avoid unnecessary costs.

Production cost, expressed in monetary terms, the current costs of the enterprise (association) for the production and sale of products; part of its value, including the cost of the consumed means of production and the value of the product created by the necessary labor.
The cost of production shows what it costs the production and sale of products to the enterprise, while the value in society reflects the costs of society as a whole. The cost of production is less than the cost of production by the value of the surplus product. The cost of production is one of the important generalizing indicators of the economic efficiency of production in terms of cost accounting. It reflects in a concentrated form the quality of all production and economic activities of the enterprise: the higher the level of use of land, raw materials, fuel, energy, fixed assets of the enterprise, less loss of working time, the better the management apparatus works, the lower the cost of production. Shortcomings and omissions in the work of the team cause its increase. The cost of production is a necessary basis for determining the profit and profitability of production.

Enterprises often produce very expensive products, the systematic reduction of the cost of which gives the state large amounts of additional funds.

In industry, 3 types of production costs are determined: brigade (workshop), production and full.

Shop cost of production includes all costs of the brigade (workshop) for the production of products. For example, in industry, these are: the cost of consumed raw materials, basic and auxiliary materials (minus the cost of waste at their selling prices); basic and additional wages of workers directly involved in the production of these products, social insurance contributions; the cost of fuel, steam, electricity, cold and water for technological needs; costs for the preparation and development of production, maintenance and operation of equipment; shop expenses.

Production cost of products along with the brigade (shop) cost of production includes general production and general business expenses. At enterprises, they include general factory expenses, waste from marriage (only in the report), deductions for research and development, standardization and technical information.

Full cost of production consists of the production cost of products and non-production (mainly related to the sale of products) expenses. On the other hand, the following main types of production costs are distinguished: planned - for the planned period, calculated on the basis of progressive norms for the cost of labor and means of production, reflecting further technical progress and improving the organization of production and the planned volume of production; preliminary (provisional), calculated on the basis of accounting data and expected production costs before the end of the financial year (usually on October 1 in a farm); reporting, determined at the end of the year on the basis of actual data on costs and output in general for the year. The costs included in the cost of production, depending on the method of their attribution, are divided into direct (directly related to the technological process of production of a given product and directly included in its cost) and indirect (accounted for and planned only as a whole for production and distributed in one way or another between its sites and products).

For the most effective struggle to reduce the cost of production, it is necessary to know its structure, showing what primary elements (items) of costs it consists of, and also what part (in relation to the entire cost of production) is the cost of each of these elements (items). The typical range of cost items includes: basic and additional wages with contributions to social insurance (wages with contributions to the centralized social security fund), fuels and lubricants, fertilizers, vehicles, depreciation of fixed assets, their current repairs, other basic costs, general production and general business expenses; raw materials and basic materials, auxiliary materials, fuel from outside, energy from outside, basic and additional wages of industrial and production personnel, social insurance contributions, other cash expenses (travel, postal and telegraph, taxes and fees, etc.). Comparing the reported cost of a unit of production with the planned or level of previous years, they identify savings or cost overruns for each cost item, and outline measures to reduce the cost of products in the future.

The main indicators of the cost of production: the cost of 1 rub. commercial products; the cost of its individual types (groups); the level and structure of the S. item according to the items (elements) of costs; reduction in the cost of homogeneous commercial products and their specific types. The struggle to increase production High Quality with a systematic reduction in the level of its cost - the main direction of development Russian economy. All factors affecting the level of production costs are divided into 3 groups: national economic, sectoral and on-farm. National economic factors include changes in: prices for raw materials, materials, fertilizers and herbicides, fuel and electricity, machinery and equipment; in transportation tariffs; in taxes and fees collected by the state from enterprises; in deductions for social insurance and depreciation funds, etc. Industry factors include changes in the location of production, the development and improvement of specialization and concentration, cooperation and combination, the transition to new technology etc. On-farm factors are all activities carried out at their own expense and aimed at the most complete and rational use material, financial and labor resources of the enterprise based on the introduction of the achievements of scientific and technological progress, increasing the level of mechanization and automation of production and reducing the share of manual, low-productivity labor, its concentration and specialization, improving management and organization, and intensifying production processes.

#G0Cost items	Costs, million rubles
I. Main materials subject to return waste	20,000
II. Salary with accruals	1,500
III. shop expenses	7,500
Including:
wages of auxiliary workers, engineers, employees, MOS with accruals	2,000
the cost of all types of energy	1,500
consumption of tools of all kinds	2,000
depreciation:
equipment	1,000
buildings and structures	0,500
capital repair	0,500
IV. Other expenses for the shop (accepted as a percentage of the value of shop expenses, for example 5%. Then other expenses will be: 7.5 0.05 \u003d 0.375 thousand rubles.)	0,375
Total shop expenses (sum of items III and IV)	7,875
Workshop cost (sum of paragraphs I., II., IV)	29,375

Full cost industrial products consists of the costs of production and sale of products, i.e. This is the sum of the factory cost and non-production costs (the cost of containers purchased on the side, deductions to sales organizations in accordance with established norms and contracts). Non-production costs are also taken into account (losses from marriage, shortage and damage to materials and finished products). The total cost is determined by the formula:

= FZS (1 + 0,03),

0.03 - expenses not related to production, in fractions of a unit.

Then #S = 31.75 thousand rubles .

Depending on the purpose (planning, accounting, analysis, etc.), the following types of costs can be used: the cost of gross, marketable or sold products, the cost of comparable products, the cost of a unit of production, etc. There are also planned, calculated and reporting ( actual) cost.

Planned cost reflects the maximum allowable cost and includes only those costs that are necessary for the enterprise at a given level of technology and organization of production. It is calculated according to progressive planned norms for the use of the active part of fixed capital, labor costs, and the consumption of material and energy resources.

Estimated cost used in technical and economic calculations to justify projects for the implementation of scientific and technological progress.

Accounting cost determines the degree of implementation of planned targets for cost reduction based on a comparison of planned costs with actual ones. Actual costs may deviate from planned costs. The savings regime is created by improving the use of fixed capital, labor and material resources. The excess of the reported cost over the planned one is observed when the work of the enterprise deteriorates.

AT production cost reflects the current costs of production of the entire volume of products and each of its units. In the first case, a production cost estimate is compiled, in which the costs are grouped by elements in order to:

determine the need for living and materialized labor for the production of the planned volume of products;

allocate costs according to economic content;

set the proportion of an element in total costs for production.

When grouping costs by elements, the degree of participation of the main elements of production (fixed capital, working capital and labor) is taken into account. Since not all stocks play the same role in the production process, for an objective assessment they are differentiated into smaller components (raw materials, basic and auxiliary materials, purchased products and semi-finished products, etc.).

The element-by-element classification provides for the distribution of costs according to the following elements:

element "Raw materials and basic materials" minus waste, including purchased components and semi-finished products. The element "Raw materials and basic materials" includes the cost of all types of raw materials and basic materials minus returnable waste;

element "Purchased components and semi-finished products". Includes the cost of these products used in the production process, taking into account the services of cooperative enterprises;

element "Auxiliary materials". Takes into account the cost of materials that are not the basis of the finished product, but are used in the production process to maintain continuity technological process;

fuel element. Includes the cost of acquiring all types of fuel as production goals, and for general plant needs;

element "Energy". Takes into account the cost of all types of purchased energy (electric, fuel, steam, compressed air, etc.) consumed for the production and economic purposes of the enterprise;

the payroll element. Includes the basic and additional wages of industrial and production personnel of the enterprise, including bonuses to workers from the wage fund;

element "Social Security Contributions". Accounts for deductions established standards for social insurance;

element "Depreciation of fixed capital". Takes into account depreciation deductions, which are calculated on the basis of the initial cost of fixed capital for both production and non-production purposes, i.e. for socio-cultural needs;

element "Costs of fixed capital to maintain it in working condition". Includes costs associated with various repairs;

element "Other costs". Takes into account expenses that were not included in the cost elements listed above: travel expenses, rent, product warranty repairs, etc.

Thus, the sum of costs for all of the above elements includes the costs of producing the planned volume of products:

#S- production costs;

#S - the cost of raw materials;

#S - the cost of the main material minus returnable waste;

#S - the cost of purchased components and semi-finished products;

#S - cost of auxiliary materials;

#S - cost of fuel;

#S - cost of energy;

#S - salary;

#S - social security contributions;

BUT- depreciation of fixed capital;

#S - the costs of ensuring the efficiency of fixed capital;

#S - other cash expenses.

By grouping the costs by elements, you can determine the consumption of raw materials, materials and other costs for the reporting period, i.e. The volume and cost of the resources used for each element. So, according to the State Statistics Committee of Russia, the cost structure for the production of industrial products in 1997 was characterized, respectively, in general for industry and engineering: materials - 61.4 and 57.4%; wages - 12.1 and 17.8%; deductions for social needs - 4.5 and 6.6%; depreciation - 7.8 and 6.5%; other expenses - 14.2 and 12.7%.

Depending on specific gravity individual elements in the total production costs, labor-intensive, material-intensive, energy-intensive, capital-intensive productions are distinguished, i.e. Industrial enterprises, which marked a high proportion, respectively, of wages, materials, energy, depreciation.

Grouping costs by elements allows you to determine the factory cost of gross and marketable products, coordinate the cost plan with other sections of the production plan, and develop the main directions for its reduction.

The factory cost of gross and marketable output can be determined by the formulas:

;

#S - the cost of gross output;

The cost of commercial products;

#S - costs not included in the gross output;

#S - balances of deferred expenses (increase "-"; reduction "+");

#S - balances of forthcoming expenses (increase "+", reduction "-");

#S - the balance of work in progress (increase "-", decrease "+").

The total cost of commercial products is determined by the formula:

#S - non-manufacturing expenses.

When grouping costs by calculation items, the composition of expenses is determined depending on:

from their direction, i.e. the cost of production or service;

from the place of origin, i.e. the main production or auxiliary services.

Expenses are grouped by calculation items when determining the cost certain types products, works and services, as well as in assessing the degree of influence of individual elements on its formation and the development of a plan of organizational and technical measures to reduce costs.

The following nomenclature of costing items is used as a typical grouping:

1. Raw materials and materials.

2. Purchased semi-finished products, components and services of cooperative enterprises.

3. Returnable waste (deductible).

4. Fuel and energy for technological purposes.

5. Basic wages of production workers.

6. Additional wages for production workers.

7. Social security contributions.

8. Costs for the preparation and development of production.

9. Depreciation of special-purpose tools and fixtures and other special expenses.

10. Expenses for the maintenance and operation of equipment.

11. Shop expenses.

12. General factory expenses.

13. Loss from marriage.

14. Other operating expenses.

15. Non-manufacturing expenses.

Costs for basic materials, purchased components and semi-finished products, fuel, energy for technological purposes are set at consumption rates and corresponding prices, taking into account transportation costs.

The cost of direct wages for production workers is calculated on the basis of the normalized labor intensity of products and the established piece rates.

Wages for temporary work per unit of output are determined on the basis of total strength production time workers, their wage fund and the planned output of these products.

The amount of additional wages is established on the basis of a coefficient characterizing the ratio of the total additional wages to the tariff fund.

The deduction for insurance is set according to the tariff.

The cost of maintaining and operating the equipment is determined various methods: in proportion to the basic wages of the main production workers, by direct recalculation, in proportion to the coefficient-machine-hours, that is, based on the cost of 1 hour of operation of the machine, conventionally taken as the base.

Workshop and general factory costs are set according to the cost estimate and by allocating costs per unit of output.

Other production costs are determined on the basis of special calculations and, as a rule, are included in the cost of the respective products. If it is difficult to use the direct valuation method, they are distributed among individual products in proportion to their production cost, without taking into account other production costs.

AT workshop expenses includes wages of the shop management apparatus, depreciation, costs of maintenance and current repairs of buildings, structures, inventory public purpose, rationalization and invention, labor protection, etc.

Between individual products, shop expenses are distributed, as a rule, in proportion to the sum of the basic wages of production workers and the costs of maintaining and operating equipment.

Factory overhead- these are the costs of managing a plant or factory, the maintenance of general plant personnel, the costs of general plant needs of the enterprise. These include: wages of plant management personnel with social insurance contributions, travel expenses, office and postal and telegraph expenses, depreciation and repair of buildings and structures for general plant purposes. An example of the calculation is given in Table. 17.

Table 17

Unit costing

#G0Cost Items	Planned	Reporting	Deviation from the plan
	data, rub.	data, rub.	(-) saving	(+) overspending
Raw materials and materials minus waste	280,0	281,4	+ 1,4
Purchased products and semi-finished products	210,0	207,0		-3,0
Fuel and energy Basic and additional wages with social security contributions	82,0 116,0	84,5 111,5	+2,5	-4,5
Costs for preparation and development of production	25,0	23,5		-1,5
Expenses for the maintenance and operation of equipment Workshop expenses General factory expenses Depreciation of tools and special equipment Losses from rejects Other production expenses	205,0 82,0 58,0 28,0 16,0 3,5	202,0 84,0 60,0 24,0 15,0 3,0	+2,0 +2,0	-3,0 -4,0 -1,0 -0,5
And then the production cost	1105,5	1095,0		-9,6*1
Unplanned expenses	23,0	21,0		-2,0
And then the planned cost	1128,9	1116,9		-11,6
products

*1. 6 + 1,4 + 2,5 + 2,0 - (3,0 + 4,5 + 1,5 + 3,0 + 4,0 + 1,0 + 0,5) = -9,6.

Costs according to the method of attributing them to a unit of production can be direct and indirect.

Direct costs These are strictly earmarked expenses. They are included in the unit cost of production using the direct valuation method, for example, the wages of the main production workers, the cost of basic materials, etc.

Indirect costs cannot be attributed to the release of a specific product, since they are associated with the work of a workshop or an enterprise as a whole. They are distributed between various products in proportion to one or another conventional measure, most often in proportion to the wages of the main production workers. An inversely proportional effect on indirect costs in this case is exerted, for example, by the introduction of more productive equipment, the use of which leads to savings in wages and an increase in the cost of maintaining and operating equipment. In this case, shop floor costs may remain unchanged or slightly increase. Therefore, the calculation method indirect costs in proportion to the wages of the main production costs does not provide an objective assessment.

The method of estimated rates is widely used, the essence of which lies in the fact that the entire fleet of the main technological equipment is grouped according to the principle of technological interchangeability. In each group, a typical representative is selected, for which the standard cost per 1 hour of work is calculated.

In accordance with their economic content, the costs of the calculation items are divided into basic and overhead. Basic costs includes costs directly related to the manufacture of products, invoices- expenses for organization, management, technical preparation of production, etc.

According to the degree of dependence on changes in the volume of production, costs are divided into proportional(conditional variables) and disproportionate(conditionally constant).

Conditionally variable costs change in direct proportion to the growth of production volume (raw materials, basic materials, fuel and energy consumption for technological purposes, etc.). Their value is affected not only by the volume of production, but also by the specific consumption of material and labor resources. Considering the influence of various factors on conditionally variable costs, the following possibilities of the situation can be distinguished:

3) growth conditionally variable costs can be a consequence of improving the quality of products, increasing the size of blanks, rising prices for material, fuel, energy, wages.

Conditionally permanent costs do not change significantly when the volume of production changes (expenses for lighting, heating, depreciation of buildings and structures, etc.). In table. 18 provides a list of articles with a breakdown depending on the composition of costs, the method of attribution to the cost of production, the volume of production.