The basis of any business is the process of control, you can talk a lot about the desire, the ability to organize and the availability of start-up capital, but they all become secondary without the ability to control. Why is this happening?

In fact, any models (mechanisms) built by man require systematic “tuning”, because nothing is eternal on this planet, and when it comes to models built using people themselves, the problem is exacerbated many times over. Alas, the “human factor” has not been canceled, any business is primarily a model of interaction between different people to achieve certain goals, most often making a profit. But the question arises how it is possible to control the process of functioning and, of course, to check how effective the work of the constructed model is. Actually, it is precisely for the control of business processes, which is impossible without analysis, that such indicators as the cost price, . And with the development economic relations appeared and more "advanced" in the form of capital productivity, capital intensity and so on.

Today we will talk about the cost as one of the most important (if not the most important) indicators economic analysis business work. What is cost?

Types and types of cost

In fact, the cost is the totality of all (I emphasize all) expenses in monetary terms from the start of the implementation of the business process to the final completion.

Important - very often, the cost price means only the cost of producing one unit of production, a maximum of total costs are added to the total amount. What is fundamentally wrong, in fact, this is only one of the parts full cost and ultimately, the total amount must include the costs associated with the organization of the business process. That is why there are two main types of cost:

Total cost (average)- this is a complete list of expenses, including expenses associated with the organization of the business itself, the purchase of equipment. For convenience and to obtain a readable analysis, the total costs associated with the creation of the business itself, including the contribution of working capital, start-up capital, etc., are divided into the estimated payback period and added in equal parts to the overhead costs, as well as the depreciation of fixed assets. Thus, the average unit cost of production is formed;

An example of calculating the total cost.

Start-up costs for starting a business are 1,000,000 rubles, including fixed assets and working capital(conditionally the full payback period in the business plan is 60 months). Total 16 667 rubles per month.

General expenses (director's salary, cleaners, taxes, building rent, lawyer's services, etc.) amount to 150,000 rubles per month.

1000 units of leather belts were produced per month (). The total expenses for production amounted to 500,000 rubles (the cost of leather, electricity, wages for workers, paint, threads).

Total total cost will be - 16667 + 150000 + 500000 / 1000 (product units) = 667 rubles for one leather belt (conditional calculations)

marginal cost- such calculations are used to determine the break-even threshold of production, plus, of course, profit maximization. What does this mean? In fact, there are two main elements - total production costs, plus depreciation and start-up capital, and the second element is the cost of production itself (how much money will we spend if we produce a unit). So the first category is not directly related to production volumes (or rather, it is extremely elastic). By and large, the seller in the store can sell both (or) and 100.

An example of calculating the marginal cost.

We take the numbers from the example indicated above, but the calculation method changes:

1000 belts produced for 1 month - 16667 + 150000 + 500000 / 1000 = 667 rubles

2 month produced 1500 belts - 666667 + 16667 + 150000 + 750000/2500 = 633 rubles

3 months produced 1200 belts -1583334+16667+150000+600000/3700 ​​= 635 rubles

As you can see, the marginal cost directly depends on the quantity of products produced and shows how effectively it is to increase production in the future. Average, reflects the current conjuncture of production, trade or provision of services.

Exists great amount different types cost, in fact, its type depends on the desire of the owner to control a particular area of ​​work, the main classification looks like this:

• Workshop - it means the cost of individual sections of the production cycle. Transferring it to a small business, you can remember about production roasted sunflower seeds, where you can keep separate records of the cost of the frying process and separately the process of packaging products;
• General business cost (or indirect) - this includes all costs associated with the management and maintenance of the business as a whole, something that is not directly related to the production process (for example, a cleaning lady or legal services, etc.).
• The production cost is the sum of the workshop and general business;
• Full cost - it is calculated as the sum of the production and plus the costs associated with the promotion of goods (advertising, delivery, promotions, presentations), depreciation and, of course, start-up capital (in a proportional breakdown.

Business cost structure

Regarding the cost structure, two main points can be distinguished:

• First, there is the so-called net cost structure. This gradation has been developed and is maintained as a cumulative total expenditure in certain areas (blocks or articles). It can be noted that the gradation was developed for large businesses; for small individual entrepreneurs or LLCs, such a complex system is not needed. True, for a full-fledged analysis, and even more so for drawing up a business plan, it is worth using an extended structure.

1. Raw materials involved in the main production (activity) this includes materials, components, semi-finished products, assemblies, components
2. Energy costs - gasoline, diesel fuel, electricity, other types of fuel (in some types of production this is one of the most significant cost items).
3. Depreciation of fixed assets - equipment, machine tools, machinery, showcases, refrigerators, racks.
4. Salaries of key personnel, including mandatory payments and taxes
5. General production costs - wages service personnel, advertising expenses, office maintenance and so on.
6. Works of third-party organizations (contractors), outsourcing or simply contract agreements
7. Administrative expenses - expenses for the maintenance of the administrative apparatus, payment of taxes.

In addition, the cost is taken classify by cost elements, while a separate article or block may contain several different elements.

The main elements of the cost of costs:

• preparation costs production capacity, start;
• costs reflecting investments in technology, production, management decisions;
• investments in the development of the scientific and technical base, experimental design projects, research;
• costs reflecting the service component of the goods release process;
• investment in improving working conditions;
• salary, vacation pay, social contributions;
• mandatory (insurance) payments (contributions);
• acquisition of fixed assets, depreciation;
• purchase of raw materials, materials;
• other costs (including social costs, including those related to “solutions to the issue”);

How to calculate the cost yourself

In fact, self-calculation of the cost for a particular business is not a difficult task, but the trifle salt, as always, is in the details:

• The first is to keep a full record of activities, and that means not accounting for taxation (this was discussed in article and), namely economic activity. In Russia, accounting and, as a result, costing and tax accounting of costs, are different things.
• The second is that cost accounting should be carried out in blocks, that is, the costs of core activities and management costs (general). By the way, this also applies to the conduct of costing for stores.
• Third - after summing up the overall results, that is, calculations of how much was spent, it is imperative to transfer in the context of sold or manufactured products. This will give an opportunity to see the real profitability of the business. That is why when they say that the margin in trade is 100-150%, this does not mean at all that the profitability of the business is similar. If we remove the costs associated with the sale of products and defects (losses) from the markup, the markup will decrease to 50-70%, alas, the costs in this business are high.

In the end, you will reach your indicators of real business profitability, which is very important for any startup.

I often hear the question, how much is the cost associated with the volume of production?

There is no single answer here, it all depends on how high specific gravity general business expenses, i.e. costs not directly related to production.

For example, if you have built your own greenhouse and grow cucumbers in it, while (which gives you the right not to pay taxes), then the level of general business costs will be minimal, you can even order that there will be no such costs at all. Accordingly, the volumes practically do not affect the cost, it is another matter when there is a company with staff, paying taxes, then in this case such an impact will be traced and the more production, the more tangible this process.

That's all, there will be questions, ask

Interesting on this topic

Example 1 Within a month, finished products were accepted for accounting at the warehouse, the planned cost of which amounted to 75,000 rubles. Cost price products sold in planned prices amounted to 50,000 rubles. The total amount of costs recorded in the debit of account 20 “Main production” during the month is 90,000 rubles.

A) The balance of work in progress at the end of the month is 18,000 rubles.

Actual cost finished products: 90,000 - 18,000 \u003d 72,000 rubles.

The amount of deviation of the actual cost from the planned one: 75,000 - 72,000 \u003d 3,000 rubles.

The actual cost is less than the planned cost, so the savings must be reversed.

The amount of deviation attributable to sold products: (3,000: 75,000) x 50,000 = 2,000 rubles.

Actual cost of goods sold: 50,000 - 2,000 = 48,000 rubles.

The balance of finished products in the warehouse (at actual cost): 72,000 - 48,000 \u003d 24,000 rubles.

B) The balance of work in progress at the end of the month is 12,000 rubles.

The actual cost of finished products: 90,000 - 12,000 \u003d 78,000 rubles.

The amount of deviation of the actual cost from the planned one: 78,000 - 75,000 \u003d 3,000 rubles.

The actual cost is greater than the planned cost, so additional postings must be made for the overspending amount.

The amount of deviation attributable to sold products:

(3,000: 75,000) x 50,000 = 2,000 rubles.

The amount of deviation attributable to the balance of finished products in the warehouse: (3,000: 75,000) x 25,000 = 1,000 rubles.

Actual cost of goods sold: 50,000 + 2,000 = 52,000 rubles.

The balance of finished products in stock (at actual cost): 78,000 - 52,000 = 26,000 rubles.

Example 2 The balance of finished products in the warehouse at the beginning of the month is 60,000 rubles at planned prices, the amount of deviations is 5,000 rubles (overrun). Within a month, the warehouse accepted for accounting products at planned prices in the amount of 200,000 rubles. The amount of production costs recorded on account 20 "Main production" amounted to 280,000 rubles, the balance of work in progress - 70,000 rubles. The planned cost of goods sold is 230,000 rubles.

The actual cost of finished products: 280,000 - 70,000 \u003d 210,000 rubles.

The amount of deviations for products transferred to the warehouse: 210,000 - 200,000 \u003d 10,000 rubles.

Percentage of deviations for shipped products: (5,000 + 10,000) : (60,000 + 200,000) x 100% = 5.77%.

The amount of deviations attributable to the shipped products: 230,000 x 5.77% = 13,271 rubles.

The actual cost of shipped products: 230,000 + 13,271 = 243,271 rubles.

The balance of finished products at the end of the month at actual cost: (60,000 + 5,000) + (200,000 + 10,000) - (230,000 + 13,271) = 31,729 rubles, including:

planned cost: 60,000 + 200,000 - 230,000 = 30,000 rubles.

the amount of deviations: 5,000 + 10,000 - 13,271 = 1,729 rubles.

Example 3 The balance of finished products in the warehouse at the beginning of the month is 60,000 rubles at planned prices. Within a month, the warehouse accepted for accounting products at planned prices in the amount of 200,000 rubles. The amount of production costs recorded on account 20 "Main production" amounted to 280,000 rubles, the balance of work in progress - 70,000 rubles. The planned cost of goods sold is 230,000 rubles.

The balance of finished products in stock at planned prices: 60,000 + 200,000 - 230,000 = 30,000 rubles.

Example 4 The costs recorded during the month on account 20 "Main production" amounted to 250,000 rubles. The balance of work in progress is 80,000 rubles. All finished products are sold in the same month.

It should be noted that this method is convenient for use only in cases where all products manufactured in the reporting period were sold during the same period. Otherwise, it becomes necessary to account for unsold finished products as part of work in progress on account 20 “Main production”.

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

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

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

Types of production costs

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

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

Calculation of the cost of production on examples

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

Production cost calculation

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

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

The unit cost of production will be:

Cost calculation by allocating costs

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

Data for calculation:

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

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

Calculation of direct production costs per unit of output:

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

Calculation of indirect general business expenses per unit of production:

1800 rub. / 815 units = 2 rub.

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

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

Cost price: theory

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

Cost and profit

Reducing the corresponding costs of the release of goods directly affects the profit of the organization. The most important criterion here is to maintain the proper level of product quality. If it does not meet the current needs of consumers and customers, then demand will fall, and there will also be problems with revenue.

Thus, the costing methods used by the company are extremely important criteria for business performance. Many economists consider it, however, not a quantitative, but a qualitative indicator. The cost price, therefore, reflects the total range of resources that the company has.

Cost components

What is the cost price in terms of its components? Modern economists include the following types of costs:

• costs associated with the preparation of production facilities, their launch;
• costs reflecting investments in the production of goods, the use of certain technologies, the implementation of management decisions;
• costs caused by the company's investments in the development of the scientific and technical base, various kinds of experimental design projects, research;
• costs reflecting the service component of the goods release process;
• investment in improving working conditions;
• salary, vacation pay, social contributions;
• insurance payments;
• acquisition of fixed assets, depreciation;
• purchase of raw materials, materials.

What costs for the cost of production within a typical production structure occupy the largest share? This, according to many economists, is just the same purchase of raw materials and materials to be further processed. In some industries, this item of expenditure exceeds 80% of the total cost. In a number of cases, the production cost of an enterprise includes the moments of the factory's "idle" operation (production of defective goods, various kinds of technological downtime, etc.).

What is not included in the cost?

Which, in turn, is not integral part cost, based on modern economic theories? It is customary to refer to such components, in particular, the costs and lost profits associated with the implementation of projects suspended due to objective or independent of the will of the company's management. Also, the cost of production, as a rule, does not include the resources spent on servicing mothballed capacities.

Release costs generally do not include costs associated with lawsuits, fines, or other sanctions prescribed by law. Some economists also prefer not to include written-off or uncollectible receivables in the cost of production.

Cost classification

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

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

Analytical aspect

How is product cost analysis carried out? Used by several key indicators. Among those, for example, cost estimates (general), the number of costs per one commodity unit, as well as per one ruble of products sold.

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

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

Calculation aspect

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

First, we define the calculation objects. It can be single items, commodity 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 a certain natural indicator - kilogram, meter, etc.), and they may not coincide in their content with the object in the form of a single copy of the product. But this is completely normal - just the same grouping individual goods, based on the same applicability of the calculation criteria, is much more convenient from the point of view of cost analysis than operating with individual units of production.

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

General concept of cost

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

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

Costs are understood as expenses associated with the purchase of raw materials and materials necessary for production, wages of workers, transportation, storage and sale of finished products.

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

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

Types and types of cost

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

Cost can be of 2 types:

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

The cost is also divided into several types:

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

The cost price can be actual and normative.

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

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

Product cost structure

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

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

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

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

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

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

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

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

Formation of production cost

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

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

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

Classification of production costs

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

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

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

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

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

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

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

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

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

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

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

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

How to calculate the cost

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

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

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

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

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

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

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

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

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

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

Cost components - what does this indicator depend on

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

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

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

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

Cost reduction methods

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

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

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

Conclusion

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