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

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 that characterizes 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 compile a list of those external factors who 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.

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 natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources and others used in the production process of products (works, services) 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 production capacity and fixed assets, raw materials and materials, 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), a grouping of costs per unit of product according to costing items is used, which is necessary in the process of pricing for different types of trade items (products), calculating their profitability, analyzing the costs of producing identical trade items with competitors, etc. .d.

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 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, 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 enterprise’s expenses 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 outside production costs. Enterprise costs included in the price without markup of products are divided into direct and indirect. Direct costs include costs directly related to the manufacture of products and taken into account directly for 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 existing this enterprise standards, and therefore, unlike planned costing, due to a decrease in standards as a result of organizational and technical measures, it is reviewed, 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 forces 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. The reduction in current costs occurs as a result of improving the maintenance of the 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 conditionally 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 products produced 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; changing others 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 the costs of preparing and developing new types of products and new technological processes, in reducing startup 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 comparison optimal option with actually identifying reserves. If changes in the value of costs in the analyzed

IN management analysis the full cost is calculated in order to determine all the costs of manufacturing the product. This indicator allows you to understand how profitably the organization operates and how to price goods. Let's figure out exactly what costs for manufacturing products are included in the full cost price and in what order such calculations are carried out.

The total total cost of a GP shows the total volume of all resources spent on production and commercial, that is, associated with sales, expenses. Figuratively speaking, this is an assessment of all costs of manufacturing a product and its sale - from the initial production stage to final delivery to the consumer. The total cost usually includes the following types of costs:

• Production costs – consist of material, raw materials, fuel and energy, labor, depreciation, social and other costs directly spent in the production of the GP and its delivery to the organization’s warehouse. This group also includes amounts of taxes, credit interest, rent, consulting, advertising, legal, auditing and other services received from outside.
• Commercial - consist of costs associated with transportation, packaging, storage, advertising for the purpose of marketing the produced GP and bringing it to the end consumer market.
• General production – for the maintenance of main, auxiliary and service industries.
• General economic – to ensure the successful operation of the entire enterprise. They may not directly relate to production cycles, but without them, the successful functioning of a business is impossible.

Regardless of which classification group the costs belong to, calculating the full production cost of a product means taking into account all costs - be they fixed or variable, overhead or direct costs. For calculation purposes, indirect costs are distributed depending on the selected distribution base. The total cost of products sold is a gross indicator, characterizing the costs of the entire volume of manufactured products, or a unit indicator, showing how much expenses are spent on the production of one product.

Reduced cost is the calculation of products based only on direct, variable costs associated with the production of GP. With this accounting option, general business expenses that are considered semi-fixed, like ordinary expenses, are charged directly to financial results, without using accounts 20, 29 or 23 (PBU 10/99). Such indirect costs are reflected in the account by the accountant. 44 or 26 depending on the type of activity of the organization. At the end of the period, the collected amounts are subject to complete debiting to the account. 90.

A shortened version of product costing greatly simplifies accounting and does not in any way affect the determination of the final result of business activities. But this method distorts the data and does not always allow one to accurately calculate how much money it cost the company to produce a product or provide a service. In addition, only the full cost of goods sold allows managers to perform long-term planning, analysis and production control to increase the profitability and profitability of the business. The method used should be fixed in the company's accounting policy.

How to find the total cost

The total cost of manufactured products of an enterprise is equal to the monetary expression of total costs. The calculations estimate the raw materials, financial, labor and other resources spent in the production process, as well as the costs of selling and storing goods. The obtained value helps to understand how expensive the production of the GP cost the enterprise. To know how to calculate the total cost of production, it is necessary to determine the financial indicator by summation.

Costing is performed by adding production and commercial costs, as well as general business costs (if any). After calculations, it becomes clear at what level to set prices for goods or services so that the enterprise can recoup production costs and start a new production cycle, that is, operate at break-even. Conducting an in-depth analysis of the cost structure allows you to identify reserves for saving resources and using them more efficiently. Next, let's look at examples and formulas to determine how the total cost of a GP is determined.

How to calculate the total cost of production - formula

We decided that the total cost of production is all the costs of the enterprise. Therefore, in order to make a correct calculation, it is necessary to sum up all costs. To do this, use the following general calculation formula full cost products:

Total cost = PS + SR, where:

PS is the value of production costs, and SR is the volume of sales costs.

The given formula is generalized and understandable to those who have already encountered product calculation. If you don’t know what the terms are made of, check out the expanded formula, which looks like this:

Total cost = construction and installation work + PF + TER + ZOP + ZAP + A + SV + PPR + SR + TR + PSR, where:

Construction and installation work – material and raw material costs;

PF – semi-finished products spent in production;

FER – fuel and energy costs;

PDO – salaries of personnel of main and auxiliary production;

ZAUP – salary of the company’s administrative and management personnel;

A is the accrued amount of depreciation of the fixed assets used;

SV – the amount of accrued insurance premiums;

PPR – the value of all other production costs;

SR – the amount of sales expenses;

TR – transport costs;

RSP – the amount of other sales expenses.

An example of calculating the total cost of a GP

To make it clear what the total cost of an enterprise’s products is, let’s look at an example of a specific organization. Let's say a company manufactures electrical equipment. The expenses incurred during the period are shown in the table below. We will calculate products in two ways - at full cost and also at reduced cost. At the end, we will calculate financial indicators from activities.

Table of economic indicators for calculations

Cost calculation table - calculation done in two ways

Profit calculation table production activities organizations

Thus, the example shows that the total cost products sold allows you to take into account all the costs incurred by the enterprise and more accurately set the price indicator in order to ultimately obtain greater profits.

Features of the full cost method

When estimating current costs, the full cost accounting method is developed in order to establish a fair price for manufactured products. If the enterprise produces various products (types of goods), first responsible employees it is necessary to divide all costs according to the centers of responsibility, that is, the places of occurrence. Then the cost carriers for their distribution are established. And finally, for each specific product, costs are allocated depending on production needs.

The calculation process is quite complex and usually combines the work of several specialists. To ensure accurate calculations for products, estimates and cost write-off standards are developed, prices at which costs are written off are determined, and at the final stage, indicators are analyzed and monitored. Like other methods, the full cost method has its advantages and disadvantages. The advantages include the elimination of market monopolization, since with this option for calculating goods, the price for the consumer is set on average at the same level. At the same time, sellers have the opportunity to realistically assess their costs and calculate the optimal cost of products to make a profit.

Among the disadvantages, it should be noted that this methodology does not take into account the existing competition in the current market, therefore, the existing demand for products is not taken into account in the calculations. And changes in the level of costs when production volumes fluctuate cannot be planned. In addition, attributing the amount of fixed costs to the cost of products or services may somewhat distort the impact of a particular product on the financial result of the organization. Each organization decides independently which method of calculating manufactured products to choose.

It is possible that for some purposes (or external users) it will be necessary to calculate the cost using traditional full indicators, and for others - according to reduced or combined ones. When choosing, you should take into account the specifics of the activity, the nature of the products produced, seasonality, planning time and other factors. The method of full cost accounting is most widely used in small companies, as well as where a narrow range of products are produced. If the product range is significant, and the business is large-scale, it is recommended to use cumulative methods and techniques for calculating the cost of the enterprise.

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

In fact, any models (mechanisms) built by humans require systematic “adjustment” because nothing is eternal on this planet, and when it comes to models built using people themselves, the problem is aggravated many times over. Alas, no one has canceled the “human factor”; any business is, first of all, a model of interaction between different people to achieve certain goals, most often making a profit. But the question arises of how you can monitor the functioning process itself and, of course, check how effective the work of the constructed model is. In fact, it was precisely for monitoring business processes, which is impossible without analysis, that such indicators as cost, . Moreover, with the development economic relations More “advanced” ones also appeared in the form of capital productivity, capital intensity, and so on.

Today we will talk about 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 price is the totality of all (I emphasize all) expenses in monetary terms from the beginning of the business process to its final completion.

Important - very often the cost price means exclusively the costs of producing one unit of product; at most, total costs are added to the total amount. Which is fundamentally wrong; in fact, this is only one part of the total cost and, ultimately, the total amount must also include costs associated with organizing 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 organizing the business itself and purchasing equipment. For convenience and to obtain a readable analysis, the total costs associated with creating the business itself, including the contribution of working capital, start-up capital, etc., are divided into an estimated payback period and added in equal parts to general production expenses, as well as depreciation of fixed assets. Thus, the average cost per unit 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 (salaries of the director, cleaners, taxes, building rent, lawyer’s services, etc.) amount to 150,000 rubles per month.

1000 units of leather belts were produced in a month (). The total costs for production amounted to 500,000 rubles (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 (calculations are conditional)

Marginal cost- such calculations are used to determine the break-even threshold for 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 we will 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, a salesperson in a store can sell both (or) and 100.

Example of marginal cost calculation.

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

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

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

3 month 1200 belts produced -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 effective it is to increase production in the future. Average reflects the current state of production, trade or provision of services.

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

• Shop price – this refers to the cost of individual sections of the production cycle. Transferring it to a small business, you can remember 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 expenses associated with managing and maintaining the business as a whole, things that are not directly related to the production process (for example, a cleaner or lawyer’s services, etc.).
• Production cost is the sum of workshop and general economic costs;
• Full cost - it is calculated as the sum of production and plus expenses associated with the promotion of goods (advertising, delivery, promotions, presentations), depreciation and, of course, start-up capital (in a proportional breakdown.

Cost structure for business

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

• Firstly, there is the so-called net cost structure. This gradation is developed and maintained as a cumulative total of total expenses in individual areas (blocks or items). It can be noted that the gradation is designed for big business, for small individual entrepreneurs or LLCs such a complex system is not needed. True, for a full analysis and, especially, drawing up a business plan, it is worth using an expanded structure.

1. Raw materials involved in the main production (activity) include materials, components, semi-finished products, units, components
2. Energy costs - gasoline, diesel fuel, electricity, other types of fuel (in certain types production is one of the most significant expense items).
3. Depreciation of fixed assets - equipment, machines, appliances, display cases, refrigerators, shelving.
4. Salaries of key personnel, including mandatory payments and taxes
5. General production expenses - wages service personnel, advertising costs, office maintenance, and so on.
6. Work of third-party organizations (contractors), outsourcing or simply contract agreements
7. Administrative expenses - expenses for maintaining the management apparatus, paying taxes.

In addition, the cost price is accepted classify by elements of production costs, while a separate article or block may contain several different elements.

Main elements of cost price:

• costs associated with preparing production facilities and launching;
• costs reflecting investments in technology, production, management decisions;
• investments in the development of the scientific and technical base, development projects, research;
• costs reflecting the service component of the process of releasing goods;
• investments in improving working conditions;
• salary, vacation pay, social contributions;
• mandatory (insurance) payments (contributions);
• acquisition of fixed assets, depreciation;
• purchase of raw materials;
• other costs (including social costs, including “resolution of the issue”);

How to calculate your own cost

In fact, independently calculating the cost of a specific business is not difficult, but the trick, as always, is in the details:

• First, it is necessary to keep full records of activities, and this means not accounting for taxation (this was discussed in the article and), namely economic activity. In Russia, accounting and, as a consequence, costing and tax accounting of costs are two different things.
• Secondly, cost accounting should be carried out by blocks, that is, costs of core activities and management costs (general). By the way, this also applies to costing for stores.
• Third, after summing up the overall results, that is, calculating how much was spent, it is imperative to transfer it in the context of sold or produced products. This will give you the opportunity to see the real profitability of the business. That is why when they say that the markup in trade is 100-150%, this absolutely does not mean that the profitability of the business is the same. If we remove from the markup the costs associated with selling products and defects (losses), the markup will decrease to 50-70%, alas, the costs in this business are high.

Ultimately, you will reach your real business profitability indicators, which is very important for any startup.

I often hear the question, how much is cost related to production volume?

There is no definite answer here; it all depends on how high the share of general business expenses is, that is, costs not directly related to production.

For example, if you have built your own greenhouse and grow cucumbers in it (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, volumes practically do not affect the cost, another thing is when there is a company with staff, paying taxes, then in this case such an influence will be traced and the larger the production, the more noticeable this process.

That's all, if you have any questions, ask

Interesting on this topic

Cost is an indicator of the quality of the production process. Gives an idea of ​​the strengths and weaknesses companies. The cost price is formed on the basis of many factors: quality of goods, production volumes, equipment included in the company’s assets.

What is cost?

Cost is the totality of all costs for the production and sale of goods.

The indicator is necessary for managers to fully manage the company. Is a mandatory component management accounting. Based on the cost price, decisions regarding pricing are made. The indicator affects the following points:

• company profitability;
• profit of the organization.

IMPORTANT! A low cost price with a high markup is the guarantor of the company’s profit, its successful development. But it's not that simple. If the markup is too high, demand for the product will plummet. The organization cannot compete with other companies, since the latter offer attractive prices. Another problem is reducing costs in the production of goods. Reducing costs is often accompanied by a decrease in product quality, which is unacceptable.

Types of cost

Types of cost are classified depending on the sources of expenses:

• Shop. Combines the costs of the workshop and other production structures during manufacture.
• Production. Determined based on the totality of workshop costs and target manufacturing costs.
• Full. Includes all costs, including production costs, target factors, and sales.

The workshop cost, as is obvious, will be the lowest. It is advisable to identify all types, as they give an idea of ​​the costs at all stages of manufacturing a product.

Cost components

The cost is formed from the following costs:

• Material. Includes the cost of material for production and energy.
• Wage. It includes wages for all employees of the enterprise, and not just the workers who directly manufacture the goods.
• Contributions for social needs. Includes expenses for pension contributions, social insurance, etc.
• Depreciation of fixed assets. This category includes deductions related to equipment wear and tear.
• Other costs. Costs of selling goods, transporting them, marketing costs.

Expenses can be classified depending on the purpose of the costs and their sources. The list includes:

• Raw materials.
• Fuel, production consumed.
• Deductions for wear and tear of equipment.
• Basic and additional part of the salary.
• Business trips.
• Expenses incurred in connection with the work of third parties.
• General production expenses.
• Expenses for social procedures.
• Administrative costs.

Sources of cost formation may vary depending on the type of production.

Cost calculation

Let's consider the main components of the calculations:

• Cost of the product batch.
• Product unit cost.
• Expenses per ruble of goods.

The components can be taken from income and expense reports, cost estimates for the manufacture of goods, and appendices to the accounting report. Let's look at the tools used in calculus:

• Conditional variables. Spending is constant. They include depreciation charges, salaries, expenses for renting retail and industrial premises.
• Variables. May vary depending on product release.

The calculation will depend on the tool used.

Example of calculating total cost

To calculate the full cost it is required

1. expenses for creating a business (authorized capital, etc.) are divided into the billing period;
2. then add general production expenses to expenses.

Based on these calculations, you can obtain data on the average cost per unit of goods.

EXAMPLE. A million rubles were spent on opening the organization. The full payback period is 60 months. Monthly expenses amount to 16,667 rubles. Total monthly expenses, which include salaries, rent, and legal support, are equal to 150 thousand rubles. The company produces 1,000 units of products per month. Average monthly production expenses are 500,000 rubles. The calculations will be as follows:

16,667 + 150 thousand + 500 thousand / quantity of products in units. Calculation result is 667 per unit of production.

Why do you need to plan your cost?

Planning and studying cost is necessary for the following purposes:

• Improving company profitability by identifying areas where costs can be reduced.

  For example, a company needs the services of a lawyer. The specialist worked on the company's staff, which entailed high costs. However, it was decided to enter into an agreement for legal support with the company.

• Increase in on-farm savings.
• Increase in production volumes.

It makes sense to analyze cost indicators for different periods. Indicators should be viewed in the context of product quality. Cost reduction is not always good. If this process is accompanied by a decrease in the quality of goods, then this is a negative sign.

What is required to independently calculate the cost?

When making calculations, you need to remember the following nuances:

• It is important to keep records of UTII and simplified tax system. This is necessary not only for calculating taxes, but also for analyzing economic activities.
• Cost accounting must be carried out in blocks. It is required to separately record costs for basic activities and management costs.
• After calculating expenses, it is necessary to transfer indicators in the context of goods sold or produced. This measure is necessary to analyze actual profitability.

What will be the result of correct calculations? This will allow you to find indicators of the real profitability of the enterprise.

Are cost indicators and production volume related?

It is difficult to give a definite answer to this question. The relationship will be determined by indicators specific gravity. These are costs that are not directly related to production. Let's consider a household example. A man grows cucumbers using personal subsidiary farm. There is no need to pay taxes. Indicators of general business costs are minimal, and therefore the volume of goods and cost will not influence each other.

Summarizing
Cost is extremely important indicator, directly affecting the quality of business management. This indicator affects pricing and profitability. Cost is determined based on accounting documentation. That's why it's so important to keep records. This is needed not for the tax and regulatory authorities, but for managers. Objective indicators allow us to determine objective profitability and profitability. The manager’s task is to reduce costs, but not reduce the quality of the product.