Calculus I tion- calculation of the cost per unit of production or work performed. Costing is one of the main indicators of the plan and cost report, expressing the costs of an enterprise in monetary form for the production and sale of a unit of a specific type of product, as well as for the performance of a unit of work (transportation, repairs, etc.) in industry and other sectors of the national economy.

Costing makes it possible to compare the levels of cost and profitability of enterprises producing identical products, to correctly resolve issues of specialization, placement of production programs among enterprises, logistics, etc. Costing of agricultural products is used to plan purchase prices.

The amount of costs for the main costing items is determined by the following factors. The costs of raw materials, materials, fuel and energy depend on their consumption per unit of production, price composition and transportation and procurement costs. The size of the salary in the calculation is determined by the level of labor productivity and the average salary of production workers. Expenses for the maintenance and operation of equipment, general shop, general plant and non-production expenses per unit of production depend on the validity of the amounts of these expenses for the main items provided for in the estimates, and the size of production.

Costs included in the calculation, depending on the method of their calculation, are divided into direct and indirect. Direct costs include those determined per unit of production or for individual production areas based on standards and direct accounting data; to indirect - costs taken into account and planned for production as a whole and distributed in one way or another between workshops and production areas, finished products and work in progress, types of products.

6.1. Calculation of the cost of units of production (calculation) will be carried out in accordance with the classification of costs according to the calculation items of expenditure costs):

Calculating the cost of products (works, services) is the calculation of the amount of costs per unit (output) of production.

Table 39

6.2. The consumption of materials for the production of a unit of production (rub.) is determined based on:

Material consumption standards,

Material prices.

Table 40

6.4. Tariff wages for main workers per unit of production for products, taking into account bonuses, are determined based on:

Labor intensity of products by type of work;

Hourly tariff rate by type of work;

Bonus conditions for key workers.

Table 42

6.6. Overhead costs are calculated in the following order:

6.6.1. The annual overhead costs for the enterprise as a whole are determined (the amount of depreciation, wages with bonuses and accruals for auxiliary workers and employees, electricity costs, rental payments for administrative premises, office and other general business expenses)

Table 44

6.6.3. The overhead cost ratio is determined as the ratio of total overhead costs to the amount of annual wages of the main workers in the main production.

Table 46

Calculation of selling prices based on cost and established profitability level.

Table 48

Summary economic indicators

Economic indicators, a system of meters characterizing the material and production base of enterprises and the integrated use of resources. Economic indicators are used for planning and analysis of the organization of production and labor, the level of technology, product quality, the use of fixed and working capital, labor resources.

9.1.Proceeds from sales commercial products determined from sales volumes and selling prices of products.

Table 49

Cost of annual marketable products

Table 50

Summary list of the main economic indicators of the enterprise in the planned year

Table 51

Conclusion.

Analysis of the external environment is a very important process for developing an organization's strategy and a very complex process that requires influential monitoring of processes in the environment, assessment of factors and the establishment of relationships between factors and those strengths and weaknesses, as well as opportunities and threats, that are contained in the external environment.

All environmental factors are in a state of strong mutual influence. A change in one of the factors necessarily leads to a change in other factors. Therefore, their study and analysis should be carried out not separately, but systematically, tracking not only the actual changes in one factor, but also the condition of how these changes will affect other factors.

Also, the degree of influence of individual factors on different organizations is different. In particular, the degree of influence manifests itself differently depending on the size of the organization and industries of affiliation. In addition, the organization must make a list of those external factors that are potential threats to the organization. It is also necessary to have a list of those external factors, changes in which can open up additional opportunities for the organization.

In order for an organization to effectively study the state of factors, a special system for monitoring the external environment must be created. This system should carry out both special observations related to some special events, and regular observations of the state of external factors important for the organization.

It is obvious that without knowing the environment, the organization cannot exist. However, it does not float surrounded like a boat without a rudder, oars or sail. An organization examines its environment to ensure its successful progress toward its goals.

Introduction.

Determining external environmental factors and the degree of their impact on the organization did not play a significant role in Russian socio-economic and political history. This is because for the seven decades preceding the ongoing market transition, entrepreneurial activity was prohibited by law and suppressed by communist ideology.

In general, during the years of the USSR this did not need to be done, since our country was an almost closed system. All enterprises worked only according to the State Planning Committee, which was “dropped” from above.

But now this topic is more than relevant, since after Russia’s transition to market relations, a large number of enterprises began to form. And the main task of these organizations was to survive in the environment that we have in our country. This environment has become very fluid and uncertain. And now, in order to survive, organizations have to pay attention and take into account all environmental factors. But our managers and heads of Russian companies find it difficult to cope with this task. This is explained by the fact that the history of modern entrepreneurship and the transition period of the Russian economy is the shortest in comparison with the stable situation in other countries (for example, the USA).

Currently, we have begun to come closely to the problem of the survival of organizations in external environment and mitigating the impact of environmental factors.

The release of any product (as well as the provision of a service) is associated with preliminary production investments. In modern economic theory, the totality of relevant types of costs is considered to be cost. What are the approaches of Russian economists to studying this phenomenon? What is cost in terms of business efficiency? What are the key conditions for its optimization?

Cost: theory

First, let's define what cost is. By this term, modern economists understand the financial expression of an enterprise’s expenses directly related to the production and sale of goods. The fact is that almost any production includes the costs of raw materials, electricity, fuel, payment labor compensation(and accompanying social obligations), depreciation reimbursement, etc. The firm's total costs are the total cost of its products.

Cost and profit

Reducing the corresponding costs of producing goods directly affects the organization's profit. The most important criterion here is to maintain the proper level of quality of the products produced. If it does not meet the current needs of consumers and clients, then demand will fall and problems with revenue will arise.

Thus, the cost calculation methods used by the company are extremely important criteria for business efficiency. Many economists consider it, however, not a quantitative, but a qualitative indicator. Cost, therefore, reflects the total range of resources that the company possesses.

Cost Components

What is cost in terms of the components that form it? Modern economists include the following types of costs:

• costs associated with preparation production capacity, putting them into action;
• costs reflecting investments in the production of goods, the use of certain technologies, the implementation management decisions;
• costs associated with the company's investments in the development of the scientific and technical base, various kinds of development projects, and research;
• costs reflecting the service component of the process of releasing goods;
• investments in improving working conditions;
• salary, vacation pay, social contributions;
• insurance payments;
• acquisition of fixed assets, depreciation;
• purchase of raw materials.

Within a typical production structure, which product costs account for the largest share? This, as many economists believe, is precisely the purchase of raw materials and materials that are subject to further processing. In some industries, this expense item exceeds 80% of total costs. In a number of cases, the production cost of an enterprise includes moments when the factory is running “idle” (production defects, various types of technological downtime, etc.).

What is not included in the cost?

What, in turn, is not integral part cost, based on modern economic theories? These components usually include, in particular, costs and lost profits associated with the implementation of projects suspended due to objective or independent of the will of the company management. Also, production costs, as a rule, do not include resources spent on servicing mothballed facilities.

The cost of releasing a product usually does not include costs associated with lawsuits, fines and other sanctions provided by law. Some economists also prefer not to include written-off or uncollectible receivables in the cost of production.

Classification of costs

The costs that form the cost of a product are usually classified into two categories. There are homogeneous cost components (they may include, for example, personnel salaries), and there are complex ones (they may reflect, in particular, the costs of purchasing equipment).

There are costs of a fixed nature, the value of which does not directly depend on the number of goods produced (including rent for premises), and there are variable costs, which, in turn, are proportional to the rate of production (purchase of raw materials, payment of personnel - new personnel are hired) .

Analytical aspect

How is product cost analysis carried out? Several are used key indicators. Among these, for example, is the cost estimate (total), the number of costs per one commodity unit, as well as per one ruble of products sold.

The first indicator reflects the total amount of costs recorded by the company during the use of all types of production facilities, payment for related services (engineering, installation), and launching the production of new products. This figure can be divided by the number of units produced, and also be the basis for calculating a coefficient correlated with one ruble of the product’s selling price.

Cost components can be classified according to a number of other criteria. This may be the composition of costs (expenses for a specific area of ​​the company’s activities - a workshop, scientific department, retail, etc.), duration of the period of use of funds (month, quarter, year and longer intervals), type of reporting (current, forecast, etc.).

Costing aspect

How is cost calculation carried out when the task is to calculate coefficients for specific expense items? That is, when the total indicator in the form of an estimate does not interest us, we need an analysis of costs relative to their specific purpose. Very simple.

First we define the calculation objects. It can be single items, product groups, and if we are interested in the cost of services, then we specify the types of services to be studied. Then we select the calculation criteria (as a rule, this is some kind of natural indicator - kilogram, meter, etc.), and they may not coincide in content with the object in the form of a single product. But this is completely normal - just the same, grouping individual goods, based on the equal applicability of calculation criteria, is much more convenient from the point of view of cost analysis than operating with individual units of production.

1.The essence of the concept of initial cost

Product cost

Cost of individual trade items (types of products)

2. Original cost industrial products and their structures

3. Technical and economic factors and reduction reserves initial cost

Cprime cost- these are all costs ( costs), incurred by the enterprise for the production and sale (sale) of products or services

Original cost- this is the valuation of products (works, services) used in the production process natural resources, raw materials, fuel, energy, fixed assets, labor resources and others costs for its production and sale

Cprime cost- this is the expense enterprises directly related to the production, purchase and sale of products, implementation works and provision of services

Original cost of production- is the monetary expression of direct expenses enterprises for the production and sale of products.

The essence of the concept of initial cost: Obtaining the greatest effect with the least cost, saving labor, material and financial resources depend on how to solve the issues of reducing prices without marking up products. The immediate objectives of the analysis are: checking the validity of the plan at the initial cost, the progressiveness of cost standards; assessing the implementation of the plan and studying the reasons for deviations from it and dynamic changes; identifying reserves for reducing the initial cost; finding ways to mobilize them. Identification of reserves for reducing the initial cost should be based on a comprehensive technical and economic analysis work enterprises: study of the technical and organizational level of production, use of production facilities and fixed assets, raw materials and supplies, work force, economic relations.

Costs of living and materialized labor in process production are production costs. In the conditions of commodity-money relations and the economic isolation of the enterprise, differences inevitably remain between the social costs of production and the expenses of the enterprise. Social production costs are the totality of living and embodied labor, which is expressed in the cost of production. An enterprise's costs consist of the entire amount of the enterprise's costs for the production of products and their sale. These costs, expressed in monetary terms, are called costing and are part of cost product. It includes price raw materials, materials, fuel, electricity and other items of labor, depreciation, production personnel and other cash expenses. Reducing prices without marking up products means saving embodied and living labor and is the most important factor in increasing production efficiency and increasing savings. The largest share in the costs of industrial production falls on basic materials, and then on wages and depreciation charges. The initial cost of production is interconnected with production efficiency indicators. It reflects most of the cost of products and depends on changes in the conditions of production and sale of products. Technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, production company, in the structure and quality of products and on the cost of its production. Cost analysis, as a rule, is carried out systematically throughout the year in order to identify internal production reserves for their reduction.

In economics and for applied problems, several types of initial cost are distinguished:

Full initial cost (average) - the ratio of total costs to production volume;

Marginal initial cost is the initial cost of each subsequent unit produced;

Types of initial cost:

Price without markup for costing items (distribution of costs for compiling the initial cost according to accounting items);

Price without extra charge for cost elements.

A modern way to fairly determine the full price without a markup product- accounting of costs by type of activity (Activity-based costing)

The price without markup changes with each unit produced or purchased product or services. Here's a simple example:

You drove your car to the store to buy a pack of butter, costing 30 rubles. We will calculate this pack for you without any extra charge. You have spent one hour of time. Let's say an hour of your time is valued at 100 rubles. You have used up fuel in your car. Let's say fuel was spent in the amount of 50 rubles. Also yours is worn out (). Let's say depreciation 10 rubles were written off. Thus, the initial cost of your pack of butter will be 190 rubles. (price*quantity+costs)/quantity. But if you purchased 2 packs of oil, the initial cost will change. (price*2+costs)/2 = 110 rubles per pack.

The initial cost of products (works, services) is the valuation of those used in process production of products (works, services) natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.

Initial cost of production

The initial cost of production is a synthetic, general indicator that characterizes all aspects of the enterprise’s activities, as well as reflecting the efficiency of its work.

The initial cost of production includes the following costs:

for preparation of production and development of money issue of new types of products, start-up work;

market research;

directly related to the production of products, due to technology and company production, including management costs;

to improve technology and companies production process, as well as improving the quality of manufactured products;

for sales of products (packaging, transportation, advertising, storage, etc.);

recruitment and training;

other cash expenses of the enterprise related to money issue and sales of products.

There is the following classification of costs:

by degree of homogeneity - elemental(homogeneous in composition and economic content - material costs, wages, deductions from it, depreciation charges, etc.) and complex(different in composition, covering several elements of costs - for example, for the maintenance and operation of equipment);

in connection with production volume - permanent(their total value does not depend on the quantity of manufactured products, for example, the cost of maintaining and operating buildings and structures) and variables(their total amount depends on the volume of manufactured products, for example, the costs of raw materials, basic materials, components). Flow variables can in turn be divided into proportional(change in direct proportion to the volume of production) and disproportionate;

according to the method of attributing costs to the price without markup of individual trade items - straight(directly related to the manufacture of certain trade items and are charged directly to the cost of each of them) and indirect(related to the production of several types of trade items, they are distributed among them according to some criterion).

One should also distinguish total costs(for the entire volume of production for a certain period) and consumption per unit of production.

Initial cost of individual trade items (types of products)

When determining the initial cost of individual types of products (works, services), the grouping of costs per unit of production by costing items is used, which is necessary in the process of pricing for different types items of trade (products), calculating their profitability, analyzing the costs of producing identical items of trade with competitors, etc.

There are planned and actual calculations.

The main object of calculation is finished trade items (products) intended for release outside the enterprise.

The list of costing items, their composition and methods of distributing costs by type of product (work, service) are determined by industry regulations methodological recommendations on issues of planning, accounting and calculating the initial cost of products (works, services), taking into account the nature and structure of production.

Most industrial enterprises have adopted the following standard (approximate) nomenclature of costing items:

Raw materials and materials;

technological energy;

main wage production workers;

additional production workers;

deductions for social needs from the basic and additional wages of production workers;

shop (general production) expenses;

general running costs;

preparation and development of production;

non-production expenses (for analysis of market conditions and sales).

The sum of the first seven items forms the workshop initial cost, nine - the production cost, and all items - the full initial cost of production.

In the context of the transition, many small and medium-sized enterprises use a reduced range of costing items.

The structure of the initial cost for costing items shows: the ratio of expenses to the full price without markup of products, what was spent, where it was spent, for what purposes the funds were directed. It allows you to highlight the costs of each workshop or division of the enterprise.

If in the production cost estimate only economically homogeneous elements of costs are combined, then in the calculation items only some are homogeneous, and the rest include different kinds costs, i.e. are complexes.

Factors that ensure a reduction in the initial cost include: saving all types of resources consumed in production - labor and material; increasing labor efficiency, reducing losses from defects and downtime; improving the use of basic production assets; application latest technology; cost reduction for sales products; change in structure production program as a result of assortment shifts; reduction of management costs and other factors.

Price without extra charge for industrial products and their structures

Product cost is one of the most important economic indicators of the activities of industrial enterprises and associations, expressing in monetary form all the costs of the enterprise associated with the production and sale of products. The price without markup shows how much the products it produces cost the company. The price without markup includes the costs of past labor transferred to the product ( depreciation fixed assets, the cost of raw materials, materials, fuel and other material resources) and expenses for payment labor of enterprise employees (wages).

There are four types of initial cost of industrial products. The workshop initial cost includes the costs of a given workshop for the production of products. The general factory (general factory) initial cost shows all the costs of the enterprise for the production of products. The full initial cost characterizes the enterprise’s costs not only for production, but also for the sale of products. The industry price without markup depends both on the performance of individual enterprises and on the production company in the industry as a whole.

A systematic reduction in the initial cost of production provides the state with additional funds for both further development social production, and to improve the material well-being of workers. Price reduction without markup on products - most important source growth of enterprise profits.

Expenses for the production of industrial products are planned and accounted for by primary economic elements and cost items.

Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the total need of the enterprise for material resources, the amount of depreciation of fixed assets, expenses for payment labor and other cash expenses of the enterprise. IN industry The following grouping of expenses according to their economic elements has been adopted:

Raw materials and basic materials,

auxiliary materials,

fuel (from the side),

energy (from the side),

Depreciation of fixed assets,

Wage,

social insurance contributions,

other costs not distributed among elements

The ratio of individual economic elements in total costs determines the structure of production costs. In different industries industry the structure of production costs is not the same; it depends on the specific conditions of each industry.

Grouping costs by economic elements shows the material and monetary expenses of an enterprise without distributing them to individual types of products and other economic needs. Based on economic elements, as a rule, it is impossible to determine the initial cost of a unit of production. Therefore, along with grouping expenses by economic elements, production costs are planned and taken into account according to cost items (costing items).

Grouping costs by cost items makes it possible to see expenses by their place and purpose, to know how much it costs the company to produce and sell certain types of products. Planning and accounting of the initial cost by cost items are necessary in order to determine under the influence of what factors a given level of initial cost was formed and in what directions the struggle should be waged to reduce it.

In industry, the following nomenclature of basic costing items is used:

Raw materials

fuel and energy for technological needs

basic salary for production workers

Expenses for maintenance and operation of equipment

shop expenses

general factory expenses

losses from defects, non-production costs. The first seven cost items form the factory initial cost. The total initial cost consists of the factory initial cost and non-production costs. Enterprise costs included in the price without markup of products are divided into direct and indirect. Direct costs include costs directly associated with the manufacture of products and taken into account directly by their individual types: the cost of basic materials, fuel and energy for technological needs, wages of basic production costs, etc. Indirect costs include expenses that are impossible or impractical directly attributed to the initial cost of specific types of products: shop costs, general plant (general factory) costs, for the maintenance and operation of equipment.

Shop and general plant expenses in most industries are included in the initial cost of individual types of products by distributing them in proportion to the amount of wages, production costs (without additional payments according to the progressive bonus system) and the costs of maintaining and operating equipment. For example, the amount of workshop costs for the month amounted to 75 million rubles, and the basic salary of production workers was 100 million rubles. This means that in the initial cost of certain types of products, shop expenses will be included in the amount of 75% of the amount of the basic wages of production workers accrued for certain types of products. The item “Non-production expenses” takes into account mainly sales expenses finished products(costs of containers, packaging of products, etc.) and expenses for research work, personnel training costs, costs for delivering products to the departure station, etc. As a rule, non-production costs are included in the price without markup for certain types of products in proportion to their factory price without markup. The initial cost of individual types of products is determined by drawing up calculations that show the cost of production and sales of a unit of product. Calculations are compiled according to cost items accepted in a given industry. There are three types of calculations: planned, normative and reporting. In planned costing, the initial cost is determined by calculating costs for individual items, and in standard costing - according to the standards in force at a given enterprise, and therefore, unlike planned costing, due to a decrease in standards as a result of organizational and technical measures, it is revised, as a rule, monthly . Reporting costing is prepared based on data accounting and shows the actual initial cost of the trade item, making it possible to check the implementation of the plan at the initial cost of the trade item and identify deviations from the plan in individual production areas. The correct calculation of the initial cost of products has important: the better the accounting is organized, the more advanced the calculation methods, the easier it is to identify, through analysis, reserves for reducing the initial cost of products. On industrial enterprises Three main methods are used for calculating prices without markups and taking into account production costs: custom, distribution and standard. The custom method is used most often in individual and small-scale production, as well as for calculating the initial cost of repair and experimental work. This method consists in the fact that production costs are taken into account according to orders for a product or a group of trade items. The actual initial cost of an order is determined upon completion of the manufacture of trade items or work related to this order, by summing up all costs for this order. To calculate the initial cost per unit of production, the total cost of the order is divided by the number of trade items produced.

The incremental method of calculating the initial cost is used in mass production with a short but complete technological cycle, when the products produced by the enterprise are homogeneous in terms of the source material and the nature of processing. Cost accounting in this method is carried out by stages (phases) of the production process. The normative method of accounting and calculation is the most progressive, because it allows you to monitor the daily progress of the production process, to carry out tasks to reduce prices without marking up products. In this case, production costs are divided into two parts: expenses within the norms and deviations from the norms. All costs within the norms are taken into account without grouping, according to individual orders. Deviations from established standards are taken into account according to their causes and culprits, which makes it possible to quickly analyze the causes of deviations and prevent them in the process of work. At the same time, the actual price without markup of trade items when normative method accounting is determined by summing up expenses according to standards and costs as a result of deviations and changes in current standards.

Technical and economic factors and reserves for reducing the initial cost Currently, when analyzing the actual initial cost of manufactured products, identifying reserves and the economic effect of reducing it, calculations based on economic factors are used. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of work of enterprise teams to reduce the initial cost: increasing labor efficiency, introduction of advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reduction of administrative, managerial and other overhead costs for goods, reduction of defects and elimination of unproductive costs and losses.

Savings that determine the actual price reduction without markup are calculated according to the following composition (standard list) of factors:

Increasing the technical level of production. This is the introduction of new, progressive technology and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and technical characteristics trade items; other factors that increase the technical level of production.

For this group, the impact of scientific and technical achievements and best practices on the initial cost is analyzed. For each event it is calculated economic effect, which is expressed in lower production costs. Savings from the implementation of measures are determined by comparing the amount of costs per unit of production before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year: E = (SS - CH) * AN, where E is the savings in direct current costs SS - direct current costs for unit of production before the implementation of the measure CH - direct current costs after the implementation of the measure AN - volume of production in natural units from the beginning of the implementation of the measure until the end of the planned year. At the same time, carryover savings from those activities carried out in the previous year should also be taken into account. It can be defined as the difference between the annual estimated savings and its part taken into account in the planned calculations of the previous year. For activities that are planned over a number of years, savings are calculated based on the amount of work performed using new technology, only in the reporting year, without taking into account the scale of implementation before the beginning of this year.

A reduction in the original cost may occur during creation automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are also reduced as a result of the integrated use of raw materials, the use of economical substitutes, and the complete use of waste in production. A large reserve also conceals the improvement of products, a reduction in their material and labor intensity, a reduction in the weight of machinery and equipment, a reduction in overall dimensions, etc. Improving the company's production and labor. A decrease in initial cost may occur as a result of changes in the company's production, forms and methods of labor with the development of production specialization; improving production management and reducing production costs; improving the use of fixed assets; improvement of logistics; reduction of transport costs; other factors that increase the firm's level of production. With the simultaneous improvement of technology and the production company, it is necessary to establish savings for each factor separately and include them in the appropriate groups. If such a division is difficult to make, then savings can be calculated based on the targeted nature of the activities or by groups of factors. A reduction in current costs occurs as a result of improving the maintenance of main production (for example, the development continuous production, increasing the shift ratio, streamlining auxiliary technological work, improving the tool economy, improving the company's control over the quality of work and products). A significant reduction in living labor costs can occur with an increase in standards and service areas, a reduction in lost working time, and a decrease in the number of workers who do not meet production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (with social insurance charges and taking into account the costs of work clothes, food, etc.). Additional savings arise when improving the management structure of the enterprise as a whole. It is expressed in a reduction in management costs and in savings in wages and salaries due to the release of management personnel. With improved use of fixed assets, a decrease in the initial cost occurs as a result of increased reliability and durability of equipment; improving the preventive maintenance system; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets. Savings are calculated as the product of the absolute reduction in costs (except wear and tear) per unit of equipment (or other fixed assets) by the average amount of equipment (or other fixed assets). Improvement of logistics and use of material resources is reflected in a reduction in the cost of raw materials and materials, a reduction in their prices without markup due to a reduction in procurement and storage costs. Transport costs are reduced as a result of reduced costs for delivery raw materials and materials from supplier to enterprise warehouses, from factory warehouses to places of consumption; reducing the cost of transporting finished products. Certain reserves for reducing the initial cost are included in the elimination or reduction of costs that are not necessary in a normal production process (excessive consumption of raw materials, materials, fuel, energy, additional payments to workers for deviations from normal supplier conditions, overtime work, payments for regressive claims, etc. ). Identifying these unnecessary expenses requires special methods and attention of the enterprise team. They can be identified by conducting special surveys and one-time accounting, when analyzing data regulatory accounting production costs, a thorough analysis of planned and actual production costs. Changes in the volume and structure of products, which can lead to a relative reduction in semi-fixed costs (except for depreciation), a relative reduction in depreciation charges, a change in the nomenclature and range of products, and an increase in their quality. Conditionally fixed costs do not depend directly on the quantity of products produced. With an increase in production volume, their number per unit of production decreases, which leads to a decrease in its initial cost. Relative savings on semi-fixed costs are determined by the formula EP = (T * PS) / 100, where EP is the savings on semi-fixed costs PS is the amount of semi-fixed costs in the base year T is the growth rate of marketable products compared to the base year. The relative change in depreciation charges is calculated separately. Part of the depreciation charges (as well as other production costs) is not included in the initial cost, but is reimbursed from other sources (special funds, payment for external services that are not included in commercial products, etc.), so the total amount of depreciation may decrease. The decrease is determined by the growth rate data for the reporting period period. The total savings on depreciation charges are calculated using the formula EA = (AOC / DO - A1K / D1) * D1, where EA is the savings due to the relative decrease in depreciation charges A0, A1 is the amount of depreciation charges in the base and reporting year K is a coefficient taking into account the amount of depreciation charges attributed to the initial cost of products in the base year D0, D1 - the volume of marketable products of the base and reporting year. To avoid double billing, the total amount of savings is reduced (increased) by the part that is taken into account by other factors. Changing the nomenclature and range of manufactured products is one of the important factors affecting the level of production costs. With different profitability of individual trade items (relative to the original cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The impact of changes in the product structure on the price without markup is analyzed based on variable costs for costing items of the standard nomenclature. Calculation of the influence of the structure of manufactured products on the initial cost must be linked to indicators of increase labor efficiency. Improved use natural resources. This takes into account: changes in the composition and quality of raw materials; changes in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; changes in other natural conditions. These factors reflect the influence of natural conditions on the value variable costs. An analysis of their impact on price reduction without markup of products is carried out on the basis of industry methods in the extractive industries. Industry and other factors. These include: commissioning and development of new workshops, production units and production facilities, preparation and development of production in existing enterprise associations and enterprises; other factors. It is necessary to analyze the reserves for reducing the initial cost as a result of the liquidation of obsolete and the introduction of new workshops and production facilities on a higher technical basis, with better economic indicators. Significant reserves are included in reducing costs for the preparation and development of new types of products and new technological processes, in reducing start-up costs period for newly commissioned workshops and facilities. The calculation of the amount of change in costs is carried out using the formula EP = (C1 / D1 - C0 / D0) * D1, where EP is the change in costs for preparation and development of production C0, C1 - the amount of expenses of the base and reporting year D0, D1 - the volume of marketable products of the base and reporting year. The impact on the initial cost of marketable products of changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of using different technological processes. In this case, it is advisable to calculate the optimal placement of certain types of products across enterprises mergers of enterprises taking into account the use of existing capacities, reducing production costs and, based on a comparison of the optimal option with the actual one, to identify reserves. If changes in the value of costs in the analyzed

In any manufacturing company or organization in the service sector, there is a need to calculate production costs. In a competitive market, this value is an indicator of the economic balance and profitability of the business. The final price of the product or service depends on the values ​​of this indicator. Next, let's look at this concept in more detail and learn how to calculate the cost of production.

Why is it important to know the cost of production?

The cost value is the total cost incurred by the company for the production and sale of products.

When talking about expenses, they mean cash, aimed at purchasing raw materials used in the manufacture of products, employee salaries, servicing logistics processes of delivery and warehouse, marketing efforts, as well as costs associated with ensuring the sale of goods.

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An uninitiated person may think that there is nothing complicated in costing. However, this feeling is deceptive. In any company, such an important operation is entrusted exclusively to professional accountants.

It is necessary to calculate the cost of products quite often. Basically, in enterprises this happens once every quarter, half year or year.

For any beginning entrepreneur, it is very important to calculate the cost of his products or services at the starting stage, otherwise it will be impossible to determine the margin, payback period, etc. the most important indicators economic efficiency business.

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What elements make up the structure of production costs?

The conditions of production, logistics, marketing and sales at different enterprises can differ radically from each other. For example, the business processes in a food distribution company and in an online cell phone store are completely different. For this reason, each individual company calculates the cost of products or services specifically for itself, which would be impossible if it did not have such a flexible structure.

Cost is the sum of costs that can be classified:

• costs of purchasing raw materials and supplies;
• spending on fuels and lubricants;
• costs associated with the maintenance, operation and repair of machinery and equipment;
• remuneration of personnel, as well as contributions to the social insurance fund, compulsory medical insurance and Pension Fund;
• space rental, marketing promotion efforts, etc.;
• costs for various promotions in socially responsible businesses;
• depreciation of machinery and equipment, buildings and structures, etc.;
• management costs;
• fulfillment of obligations under service contracts with contractors, for example, payment for the installation of an air conditioner in a production facility.

For each type of expense, you can set the share in the total amount of expenses. In this way, bottlenecks in the organization’s business processes can be identified.

The main cost component does not include lost profits or expenses incurred as a result of the freezing of one or more company projects through no fault of its management. It also does not include the costs of maintaining unused/suspended enterprise facilities.

The costs of legal proceedings and payment of fines are also not included in the cost structure of products. Also, some accounting experts believe that when calculating this parameter Uncollectible accounts receivable should not be taken into account.

The cost of a product or service is a flexible and changeable structure, not only in terms of the variability of its components, but also in terms of its value. It depends on certain phenomena in the economy and aspects of the company itself, such as:

• inflation;
• interest rates on loans;
• location of the enterprise's physical assets;
• level of competition;
• degree of automation and mechanization at the enterprise, etc.

Incorrectly calculated unit cost of production can lead to financial losses and even the closure of the organization.

Types of production costs

There are several types of production costs.

• Full- includes the amount of all costs, including funds spent on own production and the purchase of machinery and equipment. It is also called average cost.

Organization costs entrepreneurial activity usually distributed over certain calendar periods according to their expected payback period. Over time, these costs are included in production overhead. If their value for a certain period is divided by the number of units of manufactured products, we get the average cost of one unit.

• Limit- is directly proportional to the volume of production of goods and shows the price of the next additionally produced unit. Based on data on this parameter, one can judge the feasibility of increasing production volumes.

The following classification of cost is based on the desires of enterprise owners to focus on optimizing costs in a certain area of ​​business:

• Shop cost - contains the totality of costs incurred by all divisions of the company in the process of releasing new products.
• Production- a set of shop costs, general and target costs.
• General economic- contains organizational expenses that are indirectly related to the direct production of products.

When planning and calculating, standard and actual costs are distinguished.

To isolate the actual cost of a product from its final price, the accountant is guided by current cost indicators. This method is imperfect, since very often there is a need to calculate the cost of a unit of goods even before the sales department sells it. And it is necessary to know it in order to understand the degree of economic efficiency of entrepreneurial activity.

When calculating the standard cost indicator, they are based on the values ​​of established standards in the finished product production department. With the help of this production costing method, company management can effectively manage the consumption of raw materials. This, in turn, has a positive effect on financial condition organization and reduces the risk of ineffective use of its budget.

Calculation of production costs: basic methods

There are two tools to calculate the cost of manufacturing one unit of a product: costing and tiering. As a rule, the first approach is used. This method is capable of providing prompt and accurate data.

Cost calculation- this is the determination of the cost per unit of goods produced. During the calculations, costs are classified and distributed among various items.

Based on the organization’s business processes, cost calculation is carried out in the following ways:

• Direct costing. This is an accounting tool in which the accountant operates on the value of direct costs, while writing off indirect costs through sales. Thus, a limited cost is determined.
• Custom method. When using this method, the cost of a single unit of goods is calculated. This type of costing is used in the manufacture of unique products in one single copy. For this type of production, it is most effective to use this method. Examples include the production of yachts, in particular, or the production of premium cars to order.
• Transverse method. This method is used for mass production of products, in which technological process divided into several stages. For each specific stage of production, the cost is calculated separately. An example in this case is the production of bakery products: at the first stage the dough is made, at the second the products themselves are baked, at the third the products are packaged.
• Process method. This method is used in the mining industry, as well as when the production process is based on one simple technology.

Example of calculating production costs

Typically, production costs are calculated using 3, 6 or 12 months.

This parameter is calculated for the final product over a certain time period in the following way:

1. We add up the amounts spent on the purchase of raw materials and materials. This takes into account all the raw materials processed and used at various stages of production of the final product.
2. We calculate how much finance was spent on fuels and lubricants.
3. Let's sum up the costs of paying staff and contributions to funds.
4. We add up the depreciation values ​​and other costs for maintaining and operating machinery and equipment.
5. The amount of costs incurred in the process of direct sales of products.
6. Other funds directly or indirectly aimed at the production of goods.

Example calculating the cost of rolled metal for one thousand linear meters of products and setting the price for 1 m of the final product:

1. purchase of raw materials and materials - 30,000 rubles;
2. fuel/electricity consumption - 15,000 rubles;
3. staff wage fund - 20,000 rubles;
4. mandatory deductions - 40%;
5. general business expenses - 20% of the payroll;
6. in general production costs- 10% of payroll;
7. packaging costs - 5% of general production costs per thousand linear meters of rolled products;
8. production profitability -15%.

We determine how much was spent according to paragraphs 4, 5 and 6 of the source data:

• 20,000 x 40 / 100 = 8,000 rubles. - contributed to funds based on wages;
• 20,000 x 10 / 100 = 2,000 rubles. - general production expenses;
• 20,000 x 20 / 100 = 4,000 rubles. - general business expenses.

In this case cost of manufacturing one thousand linear meters of rolled steel is calculated as follows:

30,000 + 15,000 + 20,000 + 8,000 + 2,000 + 4,000 = 79,000 rub.

Costs for selling goods:

79,000 x 5/100 = 3,950 rubles.

To calculate full cost one thousand linear meters of rental, you need to add up the cost of production and the cost of selling products:

79,000 + 3,950 = 82,950 rub.

From this we conclude that total cost of one rental meter is 80 rub. 30 kopecks

Final product price, taking into account profitability:

80.3 + (80.3 x 15 / 100) = 90.5 rub.

Extra charge in the price structure of one linear meter of product:

80.3 x 15 / 100 = 10.2 rubles.

Calculation of total cost(PST) is produced according to the following formula:

PST = MO + MV + PF + TR + A + E + ZO + ZD + OSS + CR + ZR + NR + RS

• MO - the total cost of purchasing basic materials;
• MV - the total cost of purchasing related materials;
• PF - the total cost of purchasing semi-finished products;
• TR - logistics costs;
• A - depreciation;
• E - cost of fuel and lubricants and electricity;
• ZO - personnel wages;
• ZD - staff bonuses;
• OSS - contributions to funds;
• ZR - plant costs;
• CR - shop costs;
• HP - non-production costs;
• RS - costs of selling products.

Cost items are set depending on the type of final product. This value will be the total cost incurred by the business in the production and sale of the final product, that is, the full cost of each unit of goods. Adding profit to it, we get the price of the final product.

Expert opinion

What mistakes are made when calculating costs?

Elena Breslav,

Director, consulting company Business Matrix, Riga

As practice shows, when calculating production costs it is allowed a large number of inaccuracies - one can even say that so many mistakes are not made when solving any other economic issue. All these errors are conditionally divided into two categories:

• meaningful arising from the incorrect choice of any cost or volume indicators;
• settlement(or appeared by chance).

Another large category consists of errors in incorrect selection of the distribution base. They also differ depending on whether it is technically possible to take the correct base. If there is such a chance, then the conversation will focus on the economist’s low qualifications - in cases where turnover is used instead of marginal income or marginal income instead of the period of service provision. In practice, you can also encounter mixed situations (see Mixed distribution base).

There are also situations when, according to one cost distribution base, a product is highly profitable, but not according to another.

If we talk about calculation errors, they are common, varied and unpredictable.

How is production cost recorded at an enterprise?

It is quite difficult to take into account the first cost of a product. This procedure involves the use of a wide range of options, including - statistical method analysis of the production process. This must be done in order to create a list of expenses without which production of products is impossible. Also, to optimize their use, appropriate standards for raw materials are formed.

A key part of production costs is raw materials. In this regard, accounting for production costs and costing focuses its attention precisely on this element, which forms the main part of the price of goods. There are three types of accounting methods:

• document flow;
• carrying out inventory;
• production line workflow assessment.

The first method establishes by recording the following points: standards for the use of raw materials, possible errors, that is, deviations from a fixed value at the time of production. There are situations when documentation displays conditions that allow consumption outside the established standards or prohibit it altogether. In order to optimize product output, it is often prescribed what the potential is for replacing one type of raw material with another.

Inventory is a procedure that is carried out to calculate the available volumes of raw materials and resources. It is performed systematically with a certain time interval (day, one shift, one week, one month, etc.). The required interval is determined by the organization’s specialists.

Production Line Efficiency Analysis- complements the documentation method. During such a study, not only the level of lag from fixed norms is discussed, but also the reasons why it happened are considered.

During the elimination process, it is established target- resolve identified problems with increased costs. This helps reduce the cost of goods.

In what areas is production cost analysis carried out?

1. Analysis of product costs by cost elements and costing items.

The production costs of enterprises in planning, accounting, reporting and analysis are combined in two directions: economic elements and costing items.

• Cost analysis by element.

Combining costs by element is integral and mandatory and is determined by the Regulations on the composition of costs. This grouping reflects what exactly was consumed during the production process, what is the ratio of individual components to the total cost. But it should be remembered that only purchased materials, semi-finished products, fuel and energy are displayed for the components of material costs. Wages and social contributions are taken into account only in relation to employees of the main activity.

Grouping expenses by element provides a chance to control the formation, structure and dynamics of expenses by type that characterize their economic content. This is necessary in order to consider the relationship between living and past labor, rationing and research of inventories, calculation of partial turnover indicators of certain types of rationed working capital, for other calculations at the sectoral, national and national economic levels (for example, to determine the amount of national income created in industry).

The element-by-element consumption of all material, fuel and energy resources is used to establish material expenditure plans and evaluate its implementation. This analysis makes it possible to determine key directions searching for reserves depending on the level of material consumption, labor costs and the volume of warehouse space of the enterprise.

• Analysis of the cost of production of an enterprise's products based on costing items.

The standard grouping of costs by costing items is established by the Basic Provisions for Planning, Accounting and Calculation of Production Costs at Industrial Enterprises. The itemized display of expenses in planning, accounting, reporting and analysis reveals their intended purpose and connection with the work process in production. This grouping is used to determine costs for individual types of goods produced and the place of their origin (shops, sections, teams).

2. Analysis of costs per ruble of commercial products.

In almost all areas industrial production the cost task is recorded by the organization in the form limit level expenses per ruble of commercial products.

This indicator characterizes the level of cost of the ruble of an impersonal product. It is calculated as the quotient of dividing the total cost of production by its price in the company's wholesale purchases. This indicator can be called the most general, since it reflects the direct relationship between the cost of production and the profit received from its sale. Also, the advantages of this criterion are dynamism and wide comparability.

Deviations in four factors that are in direct functional connection with this indicator have a direct impact on changes in the level of expenses per ruble of marketable products:

• structure of the goods produced;
• the level of costs for the production of certain products;
• price policy and tariffs for consumed material resources;
• wholesale cost of manufactured goods.

3. Analysis of the influence of direct material costs on the cost of production at the enterprise.

The key goals of analyzing material costs as one of the main components of the cost of goods are:

• finding and measuring the impact of certain groups of factors on the deviation of expenses from the established plan and their change in relation to similar previous periods;
• identifying reserves for saving material costs and ways to optimize them.

In the course of studying the reasons for the deviation of material costs from the similar planned previous period and other time periods without comparison, these reasons are conventionally called factors of cost, standards and replacement. Cost factors are changes in the price of raw materials and materials necessary for the production of products, as well as the deviation of real costs per unit of goods from the norm established in production. The replacement factor is the complete replacement of one type of material with another or adjustment of the composition of the mixtures used and the content of useful elements in them (this example is especially widely used in the food industry).

The methods of analysis for determining these groups of factors are identical for all items of material costs, that is, for raw materials and basic materials, fuel, purchased semi-finished products and components.

4. Analysis of the impact of labor costs on the cost of main production.

The wages of an enterprise's employees are a key component of the cost of production of goods; it is especially important in the mining industry and mechanical engineering due to the large specific gravity. Only remuneration for production employees is included in the cost of production as an independent column. The wages of other groups of industrial production specialists are included in complex items of production costs, as well as transport and procurement costs. Salaries and bonuses of employees involved in auxiliary processes are included in the cost of resources (steam, water, electricity) and affect the cost of production through those complex items that contain costs for resources.

Compliance with the production plan directly or indirectly determines the remuneration of personnel working on a piece-rate basis and bonuses paid from the wage fund (bonuses accrued from the consumption fund do not affect the wage fund). Other components of the salary fund are determined by the number of specialists, tariff rates and workers' salaries, that is, they are influenced by a large number of common factors. In this regard, the analysis of remuneration is carried out in two directions: assessing the salary fund as an element of production costs and considering wages in the context of individual calculation items, primarily an independent item - the earnings of production employees.

Only after common factors have been discovered, due to which there was a deviation in the wage fund of certain groups of workers, is it revealed to what extent they influenced different parts of the cost of goods.

5. Analysis of complex production cost items.

Comprehensive costs include several elements. The cost includes the following groups of complex costs: for the preparation and development of the release of new product lines, for Maintenance enterprises and their management (maintenance and operation of technical equipment, shop and general expenses), percentage of defective products, other production and non-production (commercial) costs.

Each item includes complex expenses of various economic nature and purpose. In accounting for production costs, they are detailed into more fractional items that combine costs of the same purpose. In this regard, the deviation from the cost estimate is determined not by the item as a whole, but by the independent columns included in it. After this, the amounts exceeding the plan for some items and savings for others are calculated separately. When assessing the changes obtained, one should take into account the dependence of some costs on the plan for production volume and the number of employees, as well as on other conditions of the industrial process.

Based on their dependence on the volume of production, costs are divided into those that do not depend on the degree of implementation of the plan - conditionally constant - and dependent - variables. Variable costs can also be divided into conditionally proportional, which, when the production plan is exceeded, increase almost in full accordance with the scale of the achieved indicators, and digressive, the growth of which to one degree or another lags behind the above-plan increase in production volume.

As practice shows, with minor deviations of the production level from the plan (within ± 5%), workshop and general plant costs remain unchanged.

Expert opinion

Is it possible to sell a product at a price below cost?

Ekaterina Shestakova,

CEO, « Current management", Moscow

Selling products at a price below cost can be due to a large number of different reasons: the desire to attract new customers, expand sales markets through price dumping, the desire to win a government contract, the last chance to earn money financial resources in situations where a company is on the verge of bankruptcy, in some cases this is simply the expiration of the product’s shelf life. When used correctly, dumping as a business tool can be useful, but you should weigh the possible risks.

From one position, selling products at a price below its cost can be interpreted as unfair competition, and on the other hand, both the end buyer, who purchases the product at a low price, and the seller, as they can attract potential clients, sell an illiquid product.

In some situations, selling a product at a price below cost is equated to dumping, although this term in English means dumping, that is, dumping is the sale of products/services at a throwaway price.

Selling a product at a price below cost does not in all situations have a connection with the desire to suppress the position occupied by a competitive company or increase sales volume. For example, transactions with signs of understatement of the tax base. Often, importers sell products at a price lower than the invoice price provided by the exporter. Such a system is used for tax optimization and requires the parties to have confidence in each other and the absence of interrelationships - family relationships, participation of one company in another by more than twenty-five percent, etc. If such a transaction was carried out between mutually dependent participants, then additional charges are possible taxes, application of penalties and interest.

One of the popular types of selling goods below their cost is selling off inventory for various reasons. For example, the volume of production of an enterprise exceeds the capacity of the domestic market. In such a situation, the company is faced with the question: either not to use production at full capacity and not produce products, or to release them and sell them at a lower cost. In other conditions, the organization wants to attract a larger number of customers and expects that in addition to products sold at a price below cost, they will also buy other goods.

Also popular is the method of reducing the cost of the main product while simultaneously increasing prices for additional services and related assortment. At the same time, it will be organized advertising campaign with an announcement of discounts. But in this situation, financial results will directly depend on the ability of sales managers to impose additional services or related products on customers.

Sales below cost can also be made for reasons stated in Article 40 of the Tax Code. Russian Federation, and be associated with seasonal and other changes in consumer demand for products/services, with the loss of the product’s proper level of quality or other consumer properties, with the expiration of the shelf life.

When using these types of occasional sales, it is necessary to identify assortment with low demand, as well as set the discount amount and record the sales procedure in the company’s local documentation (for example, in the marketing policy regulations). Equal conditions must be determined for all clients; otherwise, government inspection authorities may have questions for the company.

Sales of products below production costs can be aimed at ousting competing companies from the market and subsequent fixation of the monopoly value of goods.

What methods can be used to reduce production costs?

There are ways in which the costs that affect price can be significantly reduced. This can be realistically accomplished by conducting a detailed study of the total cost, all costs of production. And in such a situation, you can plan to take measures to reduce the cost of the product and calculate its optimal price.

Before deciding to reduce prices, consider the following points:

1. Profitability. If the organization’s product is not profitable, then discounts will transfer it to the category of unprofitable ones. In this situation, there is no point in increasing turnover, since this will only lead to an increase in costs. It would be more logical to reduce sales volumes for 2-3 months and during this period find ways to reduce the cost of production.
2. Revenue per employee per year. This is a fairly average parameter, but it shows whether there is movement in the company in the direction of increasing efficiency. If revenue decreases, this means that a large number of operations in the organization require optimization, and there are also large indirect costs. An increase in sales turnover will only bring an additional decrease in the profitability of the product and the company's profit. The best option in this situation, we will begin to reduce costs and increase the efficiency of business processes in the enterprise.
3. Assets. In a situation where an office building, workshop, warehouses and other assets are not the property of the organization, then you can abandon some areas, concentrate on a smaller area or move to more affordable premises. If the property belongs to a company, then the available capacities should be used to the maximum in order to obtain marginal profit to cover the costs of their maintenance.
4. Purchase cost. If your organization is a significant client for the main supplier companies, then try to negotiate additional bonuses and discounts for increasing purchase volumes. If the contractor refuses you this, then there is no point in purchasing from him in large quantities; it is easier to find new contractors (accepting a temporary decrease in sales volume).
5. Accounts receivable and warehouse inventories. These are two types of assets in which the organization's financial resources are frozen. If the situation is such that the larger volumes you ship goods, the less money you receive, then it is better to ship less, but have high turnover and liquidity.

If the research was carried out competently and taking into account all the factors required for an objective assessment, then there are all the prerequisites for establishing the process of producing goods.

According to experts, one of the most effective methods reducing production costs - increasing labor productivity.

Labor productivity- this is the amount of work completed for a specific amount of labor in a certain time.

This parameter is affected by the following factors:

• The level of professionalism of the personnel involved in the product creation process. It is more profitable to exchange untrained employees with low qualifications for masters of their craft. This will help you reduce the number of staff employed in production process Thus, wage costs, which also have an impact on the cost of goods, will also decrease.
• Production conditions and organization of work space. At an enterprise that has modern high-tech equipment, energy costs will be much lower than at one that uses old mechanization. In addition, advanced equipment helps to reduce the volume of defective products, therefore, the costs of raw materials and materials used in the production process will also be reduced.

Another method to reduce the cost of goods is a technique, the essence of which is to cooperate and expand the specialization of production. This will help reduce expenses on management, administrative and other aspects of the organization’s activities.

Also, a method such as research, making the necessary adjustments and improving the way the company's key assets are used will help reduce production costs.

It is also possible to make changes to the leadership structure and management staff in the direction of reducing the number of employees. Since the costs of the company’s administrative activities also affect the cost of production and are taken into account in its calculations, reducing personnel and replacing quantity with quality will also lead to a reduction in costs and a decrease in this parameter.

Expert opinion

Four steps to help reduce costs

Zoya Strelkova,

Head of the “Company Economics” department of the group of companies “Training Institute - ARB Pro”, Moscow

Stage 1. Splitting the cost of the product into its constituent parts.

At the very beginning, it is necessary to isolate all the components of production costs and understand what influences their size.

Trading company. The maximum impact on the cost of products for the resale process is:

• the price of purchasing the goods from the supplier organization;
• trade and purchasing expenses (for delivery of products, customs duties, etc.);
• expenses for warehouse operations (packing, labeling of goods, etc.).

Manufacturing enterprise. The maximum impact on the cost of goods is:

• price of raw materials, Supplies and components used in the production process of goods;
• direct labor costs, that is, those that are directly related to product output;
• financial costs for electricity, water and other resources necessary in the process of manufacturing the goods;
• production outsourcing costs.

Organization providing services. The cost of the service is affected by:

• the price of materials used in the provision of services;
• direct labor costs;
• cost of services of other companies, for example, costs of transport, rent, etc.

Project organization. The maximum impact on the cost of projects is exerted by:

• the price of materials required to implement the project;
• direct labor costs;
• travel expenses;
• the cost of technical equipment required to implement the project;
• expenses for the services of other companies hired to implement the project (for example, performing the necessary examinations, paying transport services etc.).

These lists of financial costs are not exhaustive and may vary for different goods. It is necessary to pay attention to the fact that the cost of production does not include administrative and general production costs. Expenses that are not related to any certain goods(salaries of the accounting department or costs for lighting warehouse premises), must be calculated separately O.

Stage 2. Search for factors that influence production costs.

At this stage, it is necessary to determine the internal and external conditions that affect each of the elements of production costs. Example: to external factors include exchange rates, the level of quality of raw materials used in the industrial process, the required number of specialists in the company, etc. Internal factors - the presence of controlled organizations, disadvantages in the technology used in production, technical condition equipment, etc.

Stage 3. Appointment of responsible employees for optimizing production costs.

After determining the factors that determine the cost of production of a product (service), optimization can begin. It is necessary to appoint responsible employees for improving performance for each identified criterion. For example, instruct the purchasing manager to collect all information on transactions with current and potential suppliers (discuss the possibility of obtaining discounts and deferred payments). The logistics department must immerse itself in research into new routes and modes of transport. Technologists and production specialists need to investigate all existing types of losses arising from the processing and storage of goods. Each specialist may be responsible for several issues. The employee must collect the necessary information and offer possible options actions: what exactly and how needs to be changed in the enterprise’s work process in order to reduce the percentage of losses and improve the current situation.

Stage 4. Establish systematic management of production costs.

First of all, it is necessary to change management accounting. You will need reports not only in finance, but also in physical units (kilograms, seconds, hours, etc.). Only then will it be possible to talk about what exactly influenced the cost: an increase in the purchase price or an increase in expenses. This matters because the actions and responsible employees in such a situation will be different. For example, your purchasing managers have ensured the cost is low, but storage conditions are still such that most of the raw materials are wasted. Thus, management's attention shifts to the logistics department.

Having created a detailed cost accounting, you will have the opportunity to manage its dynamics, since now it represents a set of elements that is understandable to you. What follows is a joint work process between several departments of the company, which must be led by financial director, since it tracks all the numbers in the firm. It is important that your control over cost management is not one-time, but systematic: as practice shows, the parameters monitored by the general director every week improve on their own. In addition, it is easier for you to influence the situation than for managers and mid-level employees. If negotiations between the procurement specialist and the supplier are not moving forward, chances are that one phone call or meeting will solve the problem.

The first results can be obtained within 3 months - six months. Everything will depend on proper organization and timing of certain actions, for example:

• collecting and researching information about the current state of affairs can last 2–3 weeks. In this situation, everything will depend on how the company kept records;
• searching for suppliers, comparing conditions – also takes 2–3 weeks;
• processing and discussing all information, drawing up a plan for further steps – 1–2 weeks;
• signing the developed action plan – 1 week;
• negotiations and conclusion of contracts with suppliers – 4–6 weeks;
• transition to new workflow schemes – from two to three weeks.

But you can start developing ideas based on the information collected as soon as you identify the factors that have an impact on the cost of production.

Expert opinion

Reducing costs through mechanization

Artem Kogdanin,

Director of LEDEL company, Kazan

Every company manager who knows how to calculate financial resources is aware that production based on manual labor will entail high costs, low quality of work and high risks associated with finding the necessary specialists. In connection with these points, the mechanization of operations performed manually at our enterprise occurs systematically.

Such use of technology is not in all cases justified from an economic point of view. In order to select work processes during which it would actually be more logical to abandon manual labor, we apply 2 criteria:

1. Rejection rate. The most difficult operation in our company is mounting the board (the base for the lamps), since it is necessary to connect 120 components, the actual size of which in some cases does not exceed 0.5 millimeters, with an accuracy of hundredths. The cost of defects in this operation can be expensive. Previously, quality control departments had up to thirty percent of defective drivers (power supply with current stabilization and protection against voltage surges). Thus, due to such a large percentage of defective products, the final cost of manufacturing a given part increased by one third. It was simply unrealistic to reduce production costs by at least fifteen percent without using automation of manual labor. It was clear to everyone that this operation needed to be automated first and foremost. As a result, the share of defective goods in this area decreased to 5%.
2. The time during which the operation is performed. Once every six months we make calculations of how many man-hours are needed to carry out specific actions and produce the lamp as a whole. The process is as follows: two-thirds of the team assembles about a hundred lamps, at the base best result We calculate standard man-hours. Example: if two workers assemble one lamp in thirty minutes, in total we get one man-hour, if four employees - two hours. We select operations that require the maximum amount of time; they are the ones that need to be automated first.

Naturally, not all processes require equipment with mechanisms. In order to give a competent assessment of this step, it is necessary to calculate the return on investment of innovations. I’ll tell you about this using our production as an example: at the moment, the driver is filled with electrically insulating polymer resin using manual labor. This procedure lasts approximately 5 minutes. The human factor accounts for 0.1% of defects. Once we decided to purchase a specialized mixer with a dispenser - you just need to bring a lamp to it and it will independently pour the required amount of substance. And such an operation takes only a few seconds. 5 minutes of employee work are estimated at approximately twelve rubles. The cost of resin for the production of one lamp is 150 rubles. And the device costs 500,000 rubles. When calculating the payback, we remember that the current defect rate is reduced, and the use of resin becomes more rational, since employees often forget it in containers. By reducing resin losses by twenty percent, we can save 30 rubles. from the production of each lamp. As a result, the benefit will be forty-two rubles (30 rubles + 12 rubles). In order to recoup the cost of a specialized mixer with a dispenser, we need to produce approximately 12,000 drivers (500,000 rubles: 42 rubles), and we produce this volume of production in one month.

Based on the experience of our company, I can give you the following advice on how to reduce the share of manual labor in production:

• estimate the labor costs for manufacturing the product- for this it is necessary to break the entire production process into separate stages;
• record all operations, measure the time required to complete them(this can be tracked even through CCTV cameras);
• calculate the cost of each operation, select the most expensive ones;
• find ways to reduce their costs.

Information about the experts

Elena Breslav, director, consulting company Business Matrix, Riga, consultant in the field of economics and enterprise finance. Author of the book “Budgeting: Step by Step” (co-authored with consultants of the Intalev company) and more than 100 scientific and journalistic articles. Candidate of Economic Sciences. The Business Matrix company provides services in the field of management consulting and offers proprietary training programs for senior managers.

Ekaterina Shestakova, General Director, “Current Management”, Moscow. Ekaterina Shestakova has a higher legal and economic education, a candidate of legal sciences, teaches at the Peoples' Friendship University of Russia, and is the author of books on tax planning. Work experience: from 2000 to 2008 - subordinate organizations of the Russian Ministry of Foreign Affairs, in 2008–2009 - head of the taxation group (branch of the Federal State Unitary Enterprise Russian Post), since 2010 - general director of Actual Management LLC. "Actual Management" specializes in consulting in the field of taxation, legal services, accounting. Year of creation - 2010. Staff - five employees.

Zoya Strelkova, head of the “Company Economics” department of the group of companies “Training Institute - ARB Pro”, Moscow. Zoya Strelkova graduated from St. Petersburg State Technical University. Specializes in diagnosing the economic condition of enterprises, auditing and modernization management accounting companies, development economic models business for strategic planning projects. Participated in the implementation of projects strategic planning for enterprises of various industries. Author and developer of the Profit Interruptions & Losses approach (“Strategicity of everyday life. PIL approach”). GC "Training Institute - ARB Pro". Field of activity: strategic management and planning, business training, HR consulting. Territory: head office - in St. Petersburg, representative offices - in Moscow, Yekaterinburg, Nizhny Novgorod, Chelyabinsk. Number of staff: 70. Main clients: Synergy University, Sberbank of Russia, Gazprom, Irkutskenergo, Coca-Cola, etc.

Artem Kogdanin, director of LEDEL company, Kazan. The LEDEL® company was founded in 2007, and today is one of the leading developers and manufacturers of LED lamps in Russia and Eastern Europe.

Theoretically, it is quite acceptable to use the term “costs” as a synonym for cost. Both are the valuation of all invested funds necessary for the manufacture and marketing of products. They directly affect the profit of the enterprise: when they grow, the profitability of the business falls.

What it is?

The total costs of an enterprise consist of two parts:

• costs directly for production – production cost;
• costs of selling finished products – cost of sales.

These two indicators add up to full cost, which is also called average. It is calculated for the entire volume of production and sales. If it is divided by the number of units manufactured, then the costs for separate product. They determine the production costs of each subsequent unit. This marginal cost.

Production costs comprise all expenses for organizing the production process. Mainly they include:

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

Sales costs include costs at the stage of marketing finished products. This is first of all:

• expenses for packaging finished products;
• transportation costs for delivering them to the distribution warehouse or to the buyer;
• marketing costs and other expenses.

Calculation methods

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

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

Process method

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

• Limited nomenclature.
• Products have uniform properties and characteristics.
• Short production cycle.
• Insignificant volumes of work in progress, semi-finished products or their complete absence.
• The object of calculation is the final product.

In the absence of finished product inventories, as, for example, in energy enterprises, it is convenient to use a simple calculation formula:

C=Z/X, Where

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

Normative method

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

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

Custom method

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

• in single or small-scale production, in which each unit of expenditure is different from all others made previously;
• in the manufacture of large, complex products with long production cycles.

Enterprises use it heavy engineering, construction, science, furniture industry, repair work. For each individual order, costs are individually determined using a costing card, which is constantly adjusted in connection with current changes in any costs.

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

Calculation method

It is selected by each enterprise depending on the characteristics of its production and product. For example, on confectionery factory When choosing a costing method, the shelf life of products and the associated energy costs are of paramount importance. For a furniture manufacturing company the most important factors There are high costs for materials, as well as for transportation of large goods.

Costing is a statement for calculating costs for an individual unit of production. In it, all expenses for homogeneous elements are grouped into separate items, of which the most important are:

• Payment for the energy and fuel needed to produce.
• Cost of semi-finished products supplied from other enterprises.
• Depreciation of equipment, wear of fixtures, tools.
• Salaries, social benefits for employees.
• Total production costs for the workshop.

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

They are inversely related to production volumes. The more products a workshop produces, the lower the production costs per unit product. This is the essence of the so-called economies of scale.

Transverse method

It is acceptable for production with several completed stages of processing of raw materials and materials. At each stage, semi-finished products are produced, which are used internally or sold to other enterprises.

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

Method of averages

Its essence is in calculating the share of specific costing items in the structure of the total cost. This allows you to determine how changes in certain costs affect the efficiency of the entire production.

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

You can get detailed information about how to calculate the indicator from the following video:

Cost of services

Calculation of an indicator in the service sector may include many variable economic factors. The final service product does not always require costs for materials, components, and transportation to the point of consumption. Often its profitability depends on the availability of clientele and their orders.

The cost of a service is all the contractor’s expenses without which the work cannot be completed. They include:

• Direct costs that depend directly on the performance of the service. This is primarily the salary of the staff.
• Indirect costs are management salaries.
• Constant payments that do not depend on the volume of services performed. These include utility bills, equipment depreciation, and contributions to the pension fund.
• Variable expenses - for example, the purchase of materials - are directly dependent on the number of services provided.

The need to analyze the indicator

Cost calculation is mandatory, since on its basis the following is carried out:

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

Without calculation it is impossible to make effective management decisions. On its basis, a competitive price for the manufactured product is developed, a successful assortment policy, which will ensure high production profitability and business profitability.