Unit costing example. How to calculate the unit cost of production: types, calculation methods

Entrepreneurs and organizations working in the provision of any services often require an example of calculating the cost of services. Correct calculation allows you to choose the optimal price for the service, and therefore increase profits. We tell you what should be taken into account when calculating the cost of services and what formulas should be used.

Cost - what characteristics you need to know

The cost price in economics and accounting is the total cost of all resources spent on the production of products or the provision of services.

If, in the case of the production of material things, there are actually no questions regarding cost calculations - it is enough to add up the cost of all raw materials, labor resources and fixed assets - then the cost estimate for the provision of services is not so obvious.

To understand how to calculate the cost of a service, first of all, it is necessary to create an exhaustive list of all the resources spent on its provision. This is often not easy to do, since the modern market offers a huge number of services of various kinds: from those involving the use of any material means of production or raw materials to those based solely on the work of a specialist.

Estimating the cost of providing services is not so obvious.

What is included in the cost - how not to miss anything

Conventionally, all resources used in the provision of services can be divided into the following types:

Associated with the remuneration of a specialist - the so-called "direct". These are the amounts that the employee receives for his labor activity. A hairdresser - for a haircut, a driver - for transportation, a system administrator - for servicing the local network.
Associated with the purchase of materials or raw materials used within the service. For example, for a hairdresser - hair care products, for a driver - gasoline, for a system administrator - payment for the Internet and licensed software.
Payment for fixed assets - depreciation deductions for depreciation of equipment, maintenance and repair of vehicles, rental of real estate and payment of utilities.
Remuneration of labor of administrative and managerial personnel - the cost of the work of those specialists who do not provide services directly, but manage the process of their provision or perform another managerial function.
Tax and other mandatory contributions to the budget and insurance funds. Any officially registered organization is required to pay taxes, as well as transfer funds to medical and social insurance funds. From the point of view of economy, it is more reasonable to include these costs in the cost price.
Other expenses. For example, an advertising campaign, payment for communication and travel for employees, etc.

For example, an entrepreneur provides comprehensive services for holding birthdays and anniversaries. For each event, he attracts a presenter, musicians and a photographer - their wages, as well as tax deductions (if employees work officially) will be treated as direct expenses.

This also includes the cost of renting the premises where the events take place, and paying for utilities. But in addition to direct and fixed costs, there will be indirect non-permanent ones, namely: salary of the organizer himself, decoration of the hall with flowers and balloons.

Separate nuances of accounting for certain categories of expenses

If the cost of the resources required to provide the service is quite high, or it is impossible (more precisely, undesirable) to purchase them without the consent of the client, it would be more correct not to include these costs in the cost price, but to present them to the client separately for payment.

For example, when repairing an apartment, the choice of building materials without a customer is impossible. For this reason, it is worth presenting two estimates to the client: one with the cost of materials, the other with the direct cost of providing the service.

The calculation of the cost of services is based on the addition of the cost of all resources spent on their provision.

An example of cost calculation for different categories of services

Now you know the basic principles for calculating the cost of providing services, namely what needs to be taken into account when calculating. For clarity, let's look at a few examples of how to calculate the cost of different categories of services - from the simplest to more multicomponent.

Calculation of the cost of services - tutor, hairdresser, massage therapist

Consider a sample calculation of the cost of services for a tutor, hairdresser and massage therapist. Despite the fact that these specialists work in very different areas, they are united by a similar list of resources expended. Such work is based largely on their own knowledge and skills.

For example, the tutor actually needs only their own knowledge to work. In most cases, notebooks, pens and reference books are purchased by students. However, even if the tutor purchases teaching aids at his own expense, this amount is not so significant in relation to the period of its use (at least for several years) and pays off in the first month of work.

Therefore, as a rule, tutors set the price per hour of work without taking into account the cost of the materials used, but solely depending on their own qualifications. With Specialists who go home to students sometimes include travel compensation in their payment and in rare cases compensation for travel time.

With the services of hairdressers, the situation is somewhat more complicated, since in their work they use some equipment - scissors, hair dryers - as well as consumables - hair care products, paint, varnishes. There are several calculation options.

Let's say the master accepts clients at home, that is, he does not need to pay rent and include in the price the salary of the administrative staff of the salon. For the dyeing procedure, he uses paint worth 1,500 rubles, consumables (hats, towels) for 200 rubles, equipment (scissors, hair dryer, brushes) of which includes 50 rubles in the price. Then the cost of staining will be: 1500 + 200 + 50 = 1750 rubles.

Of course, for the client, the procedure will cost more. The final price will depend entirely on the value at which the master evaluates his work. It will be equal to: 1750 (cost) + salary of a hairdresser. Similar services in the salon will cost much more, since in addition to the first two items of expenditure - materials and labor of the master - they will include the cost of utility bills and rent, as well as indirect payments to the administration of the institution.

As for the work of massage therapists, the calculation is carried out in a similar way: consumables in the amount of a specialist's remuneration, appointed in accordance with his qualifications and personal assessment. When providing services in a medical institution, additional accruals to the cost will be made by analogy with a beauty salon.

How to calculate the cost of transport services

The calculation of the cost of transport services will be much more difficult. It is based on the value of one machine hour - that is, the cost of 1 hour of machine operation, as well as on the values of consumables, depreciation and employee wages.

How to calculate machine hour? This is a rather complicated operation, which requires the simultaneous accounting of a very significant number of indicators. For this reason, it is better to involve a professional estimator in the calculation. In general, it can be summarized that this indicator is calculated by dividing the sum of all expenses for the acquisition, maintenance of equipment and remuneration of employees by the number of hours worked. The cost of an hour of transport service will actually be equal to the cost of a machine hour.

The calculation of the cost of transport services will be much more difficult.

The cost of creating a turnkey website

Services are provided not only in the real, but also in the virtual world. If it is generally clear with what to include in the cost of the former, then how is the cost of providing services in the virtual space summed up, for example, when creating websites?

Creating a website includes the following categories of expenses:

purchase of a domain name ("address" of the site);
hosting;
purchase of software;
remuneration to the creator of the site (if it is a hired specialist).

However, most entrepreneurs prefer to order not only the site itself, but also its primary content. In this case, you will have to pay for the services of a web designer, layout designer, content specialist (who will write information for the main sections of the site).

Online stores may need to bring in a photographer- for professional shooting of goods. In addition, the cost of a website or an online store will include the cost of equipment (computers, office equipment) and its depreciation.

Why calculate the cost of services

The calculation of the cost of services is useful to entrepreneurs and organizations for several reasons at once. Firstly, it allows you to correctly plan the budget, take into account the cost of materials or equipment, and also understand what costs will have to be incurred to provide a certain number of services. Secondly, knowledge of this indicator will help to correctly form a pricing policy, including creating a trade margin. Thirdly, accurate knowledge of the cost makes it possible to optimize the work process.

Conclusion

The calculation of the cost is important, as it allows you to correctly set the price for the provision of services, optimize the process of their provision. To calculate the cost, it is necessary to take into account all the resources that were spent. This list will include both the cost of equipment and consumables, and the remuneration of hired personnel.

It often happens that an entrepreneur is forced to explain to his customers what the cost of a particular service is made up of. Cost analysis is also necessary for the enterprise itself for optimal economic planning and development strategies. There is a so-called direct cost method, with which you can carry out the necessary calculation and justify service cost.

Cost calculation.

1. The cost of any service (goods, etc.) consists of two numbers: cost and estimated profit. Cost is calculated using the direct cost method. There is a decree of the Government of the Russian Federation No. 552 dated 08/05/1992 "Regulation on the composition of costs for and sale of products (works, services) included in the cost of production." It describes in detail what the cost price consists of.

2. To justify the price, it is better to provide a calculation. If the list of services includes information, then you need to use the units of measurement adopted in this area. You should rely on the relevant provisions of reference, information, library services. To calculate the cost price, one must be guided by the accounting procedure adopted in Russia. Each service is calculated separately.

3. It is necessary to allocate all involved funds by balance sheet items:
a) wages of employees providing the service (Payment)
b) insurance accruals on the payroll (taxes, contributions to the pension fund, etc.) (Taxes)
c) deductions for value added (Value Added Tax)
d) financial and other material costs for the provision of services (Material Costs)
e) other expenses (Overhead costs)
f) the income that the firm plans to receive after the implementation of this item of commercial activity (Estimated Profit)

4. The remuneration includes funds that were paid to all participants in the work process upon the provision of the service. According to the second point, there are payments that the company makes in accordance with the Tax Code of the Russian Federation. This also includes pension and medical insurance, other contributions to the social sphere, which are represented in the tax legislation as a certain percentage of the payroll.

5. In the composition of material costs, it is necessary to take into account consumables, equipment, components that were purchased for the provision of services. Those costs that were required for the maintenance and operation of equipment, management and other forms of support for production processes are classified as "overhead costs".

6. The price of the service is the sum of the cost price (all production costs) and the estimated profit.

The procedure for pricing a certain type of service will depend on the cost of providing this service. These costs are expressed in cash and represent the cost of materials, wages, depreciation, etc. Therefore, the accounting department often faces the question of how the cost of services provided to the population is calculated. In the article, we will consider what is the calculation of the cost of services and the calculation procedure.

What is the cost of services

When providing any service to the population, organizations calculate its cost. At the same time, the cost price will be unique each time, depending on the service. The costs included in the cost price can be grouped by costing items and cost elements.

Important! The cost of products, works or services is the total cost of resources that were spent in the production of products, performance of work or provision of services.

When calculating the cost of services, the cost includes both direct and indirect costs, which are distributed among all services. General expenses (commercial, production, household) should be scattered on the cost of services based on the signs:

preliminary assessment in accordance with the planned volume;
cost adjustment depending on the inclusion of new processes or additional services in the calculation;
operations for the same service differ depending on the type of activity;
price changes will depend on market prices.

The procedure for compiling a cost estimate for services

In order to draw up an estimate, the employee who makes the calculation must refer to the accounting data to obtain the necessary information. In this case, special attention should be paid to the following types of costs:

affecting the amount of taxes;
for labor activity;
material costs (for raw materials, materials, components, tools, structures);
to pay salaries and social benefits;
depreciation;
capital investments.

Important! For the end consumer, when compiling a shift, the materials used in the work, as well as the services rendered, are indicated separately. All materials are usually listed at their cost plus markup. The remaining costs are included in services.

Costing for accounting purposes

For accounting, the calculation is made on the basis of the accounting policy developed by the company. For large companies and budgetary organizations that work according to strict accounting rules and established standards, estimates are compiled using the base-index method. To this end, at each stage, an assessment is made based on basic tariffs, adjusted for the current price level. This technique is used by construction companies, repair organizations that carry out the construction and maintenance of capital construction facilities. For this purpose, estimates of the following types are compiled: local, detailed, simplified, and also objective.

In construction companies, estimates are made by experienced specialists and ordinary accountants cannot replace it. Special programs for calculating estimates designed for a particular industry help to simplify the work. These programs are preloaded with special rates and indexes that are regularly updated over time.

Calculation of the cost of services in construction

The estimate for construction services includes the following cost items:

For the purchase of materials;
To pay employees;
Maintenance, service and operation of equipment;
For general production costs (both for the organization as a whole and for a separate facility);
Other expenses (including for attracting contractors, for renting special equipment, social payments, etc.).

Important! The estimate is separately compiled for each stage of construction by forming the total cost of a single object.

Calculation of the cost of services to the population

Companies that provide certain services to the population, as a rule, do not paint estimates in detail. The estimate usually includes only two items: separately materials and separately work. Both positions are filled based on market prices. As a rule, commercial companies that provide services to individuals cover their own costs from profits and do not reflect these costs in the estimate issued to the customer. For example, a travel agency estimate would include costs such as:

Obtaining a visa. The cost will depend on the total number of tourists.
Insurance. The cost of insurance is included in the cost of the tour if it is mandatory. Otherwise, it is paid at the request of the client.
Accommodation. It will depend on which hotel the tourist stays in, as well as on the diet, number of vacationers and the season.
Program. The cost of the program includes the cost of entertainment and excursions.

Thus, the same trips can cost customers at different prices, which will depend on the factors listed above.

Cost calculation for beauty salon services

Consider, using the example of a beauty salon, how the cost of services is calculated,

Conclusion

Thus, the formation of the cost of the service is influenced by the costs that the company pays in order to provide this service. These costs include such expenses as wages, materials, depreciation and other items. The correct definition of the cost of services will allow the company to set the most optimal price level for its services, which will lead to an increase in the flow of customers and increase their own profits. At the same time, it should be remembered that after calculating the cost price, the final price of the service should be compared with the average market prices for similar services. Otherwise, clients and customers will prefer to order services from competitors, and this will lead to a significant decrease in company revenues. This means that the best option for establishing the cost of services will be not only costing, but also a comparative analysis of competitors' prices.

The formation of the price for certain services depends on the cost of the cost of its provision, which includes the costs of materials, wages, depreciation and other costs expressed in monetary terms. In this regard, accountants of business entities providing services to the population are wondering what the calculation of the cost of services looks like (sample).

What is meant by the cost of services

Providing a certain type, type and nature of services to the population, business entities determine its cost, the amount of which is individual for each of the services. To do this, a set of amounts for the implementation of costs in the provision of a particular service is calculated. All costs included in the cost of services are grouped:

according to costing items;
by cost elements.

The cost of production of works, services is the cost of resources spent in the process of production of products, provision of services or performance of work. The cost of the spent resources is calculated both for the production of products (provision of services, performance of work), and for the sale of services, works, products.

Table 1. Calculation of the cost of the service "Regular manicure without coating"

Analysis of the cost of products works services

Consider an example of an analysis of the cost of services provided by an enterprise by cost elements in table 2.

Table 2. Analysis of the cost of services by cost elements of Avtoservis LLC for 2014 - 2016

Name of cost elements	changes, beats the weight, %		changes, thousand rubles
Name of cost elements	2015 by 2014	2016 by 2015	2015 by 2014	2016 by 2015
Material costs
Labor costs
Deductions for social needs
Depreciation

Total cost

From Table 2 we can conclude that in 2014 material costs accounted for 29.58% (2375 thousand rubles), in 2015 - 28.68% (2604 thousand rubles), in 2016 - 27.83% (3033 thousand rubles). The share of material costs in the total cost in 2015 compared to 2014 decreased by 0.9%, and in 2016 compared to 2015, the share of these costs decreased by 0.85%.

The share of labor costs in the total cost in 2015 increased by 1% compared to 2014, and by 0.11% in 2016 compared to 2015. The share of expenses for social contributions in 2014 was 1.29%, in 2015 - 1.38%, in 2016 - 1.26%. The share of contributions for social needs in 2015 compared to 2014 increased by 0.09%, in 2016 compared to 2015 decreased by 0.12%.

Depreciation in the total cost of the enterprise in 2014 is 6.55%, in 2015 - 7.38%, in 2016 - 6.24%.

Other expenses in the total amount of expenses amounted to 56.85% in 2014, 55.81% in 2015, and 57.82% in 2016. The share of other costs in the total cost in 2015 compared to 2014 decreased by 1.04%, and in 2016 compared to 2015 increased by 2.01%.

Service costing (sample)

The cost of production is one of the main qualitative indicators of the economic activity of the enterprise. The cost value directly depends on the volume and quality of products, as well as on the level of rational use of raw materials, equipment, materials and employees' working hours. The cost indicator is the base for determining the price of the manufactured goods. In the article we will talk about the specifics of calculating the cost indicator, as well as using examples, we will consider the methodology for determining the cost of production.

Under the cost understand the current costs incurred by the organization for the production and sale of products. At enterprises, it is customary to calculate two cost indicators - planned and actual. The value of the planned cost is determined on the basis of the estimated average cost of the manufactured goods (works, services) for a certain period of time. To calculate the planned cost, indicators of the consumption rates of materials, raw materials, labor costs, and equipment used in the production process are used. The basis for calculating the actual cost is the actual production indicators that determine the cost of producing a unit of output (group of goods).

The monetary indicator of the cost price is determined by calculating the calculation - identifying the costs of producing a unit of output (a group of goods, a separate type of production). To calculate the cost, costing items are used, which determine the type of costs that affect the cost. The types of costing items depend on the characteristics of the type of goods produced, the specifics of the production process and the economic sector in which the enterprise operates.

Types of production costs

In industrial practice, the concepts of production and full cost are used. To determine the production cost, such costing items are used as materials, raw materials, technological costs (fuel, energy, etc.), wages of production workers (including salary accruals), general production and general business expenses, as well as other production costs. To calculate the total cost of manufactured products, it is necessary to take into account not only production costs, but also commercial expenses. This type includes the cost of selling products, namely advertising, storage, packaging, wages of sellers, etc.

Costs that affect the cost of production may vary depending on the volume of goods produced. Based on this criterion, there are conditionally fixed and conditionally variable costs. As a rule, semi-fixed costs include general production and general business expenses, the level of which is not affected by the quantity of products produced. Labor costs, technological costs (fuel, energy) are considered conditionally variable, since the indicators of these types of costs can be increased (decreased) depending on the volume of production.

Calculation of the cost of production on examples

The cost of commercial products (services, works) in accounting can be determined from the information in reports and balance sheets. The cost indicator is determined by excluding from the amount of costs for the production and sale of products the costs of non-production accounts, as well as the sum of balances, changes in balances and semi-finished products that are not included in the cost of production.

Production cost calculation

Let's say Teplostroy LLC is engaged in the production of electrical appliances. The reports of Teplostroy LLC for November 2015 reflected the following:

production costs - 115 rubles;
charged to the accounts of non-production expenses - 318 rubles;
charged to the account of deferred expenses (account 97) - 215 rubles;
charged to the reserve account for future expenses and payments (account 96) - 320 rubles;
balances on accounts of work in progress, semi-finished products - 815 rubles.

The unit cost of production will be:

Cost calculation by allocating costs

Let's say Elektrobyt LLC is engaged in the production of electrical equipment.

Data for calculation:

for the period January 2016, the workshop produced 815 units;
expenses for materials, components, spare parts - 1,018,000 rubles;
selling price for electrical equipment amounted to 3938 rubles. (3150 rubles + 25%);
wages of production workers (including contributions to social funds) - 215,000 rubles;
overhead costs (electricity, equipment depreciation, etc.) - 418,000 rubles;
general business expenses (maintenance of management personnel) - 1800 rubles.

At Elektrobyt LLC, direct costs include material costs; spare parts and semi-finished products; wages of production workers (including insurance premiums). The rest of the costs are indirect.

Calculation of direct production costs per unit of output:

(1,018,000 rubles + 215,000 rubles + 418,000 rubles) / 815 units = 2026 rub.

Calculation of indirect general business expenses per unit of production:

1800 rub. / 815 units = 2 rub.

Let's present the calculation of the cost price of a unit of electrical equipment produced in the form of a statement.