Tip 1: How to calculate the cost of production

Instruction

When calculating the production cost, they resort to costing. This is a system of economic cost calculations, the most important process of production management, which is the final stage of cost accounting for production and sales of products.

There are several calculation methods. A simple direct method is used in enterprises of the production and non-material spheres, where products of the same type are produced, stocks of semi-finished products and stocks of finished products do not arise in large volumes. The essence of this method lies in the fact that the accounting object coincides with the object for which the cost price. Production cost price in this case, it is defined as follows: PS \u003d PMZ + PTZ + ODA, where PMZ is direct material costs, PTZ is direct labor costs, ODA is the organization's overhead costs. The cost of a single unit of production is calculated as the ratio of the production cost to the volume of output.

A simple two-stage costing method is used in enterprises where cost accounting is carried out at the place of their occurrence. It makes it possible to determine stocks and finished products at production costs and attribute management costs in full to the quantity of products produced. In this case cost price is calculated as follows: - the production cost price unit of production, equal to the ratio of all costs to the number of products produced;
- the ratio of the amount of administrative expenses to the volume of manufactured products is determined;
- determined cost price units of production as the sum of the two previous ratios.

3. The cost of components and semi-finished products - 3000 rubles.

4. The cost of energy and fuel spent in the production process - 6000 rubles.

5. Salary for the work performed - 45,000 rubles.

6. Allowances, surcharges and bonuses - 8000 rubles.

7. Deductions to the Pension Fund - (45000 + 8000) * 26% = 13780 rubles.

8. Services of tool shops - 3300 rubles.

9. General production expenses - 13550 rubles.

10. General business expenses - 17,600 rubles.

11. Losses from an irreparable marriage - 940 rubles.

12. Shortage of material assets in the main production:

within the norms of natural loss - 920 rubles.

in excess of the norms of natural loss - 2150 rubles.

work in progress as of May 1 - 24,600 rubles.

We consider costs. Returnable income (remaining materials) must be deducted from the cost of raw materials and materials: 50,000-900 \u003d 49,100 rubles.

We add the costs for purchased products and semi-finished products, for fuel and energy: 49100 + 3000 + 6000 = 58100 rubles.

We add deductions to the pension fund, salary and payments to expenses: (45000 + 8000 + 13780) + 58100 = 124880 rubles.

Then we add the costs of auxiliary production, general production and general business expenses: (3300 + 13550 + 17600) + 124880 = 159330 rubles.

The shortage within the norms of natural loss is subtracted from the shortage in excess of the norms, we summarize:

(2150-920)+159330=160560 rub.

Remains of work in progress are included in the costs with a "-" sign. 160560-24600=135960 rub.

Thus, the total cost of production, and hence the cost, amounted to 135,960 rubles. To find out the cost of one unit of production, you need to divide the total costs by the number of units produced per month.

Sources:

• picture for the article
• how to determine the cost of a product

The rapid rhythm of doing business requires every entrepreneur and head of the company to have a real idea of ​​the cost of production and the ability to calculate it correctly. Since the concept services very broadly, it makes sense to consider the calculation of the cost on a specific example. Let's take a cost estimate services photo booths for 1 person.

Instruction

Photo paper refers to 10 x 15 cm single-sided Lomond paper on which photographs are printed. Lomond paper was chosen for reasons of its cheapness and general availability. To print photos on documents, matte paper is used, as a rule, on which you can print if necessary. The cost of such paper in Moscow is 70 kopecks. per sheet. The cost of a sheet of Lomond glossy paper 10 x 15 cm is 1 p. 10 kop.

Let's assume that Canon IP3600/4600 5-cartridge inkjet printers are used to print photos. They have four thin cartridges No. 521 - black, red, blue, yellow, and one thick cartridge No. 520 - black. The cost of cartridges No. 521 in Moscow is 400 rubles. per piece, cartridges No. 520 - 450 rubles. The lower price of the cartridges suggests that they are either refilled or just a fake. Based on many years of experience in operating booths, it can be argued that all cartridges are consumed at different rates: red No. 521 - enough for 300 customers; blue #521 - 400 clients; yellow No. 521 - 350 clients; black #521 - 400 clients; black #520 - 800 clients.

To simplify the calculations, let's take the average passability of booths - 350 customers per month. With this throughput per month, you will have about one set of thin cartridges No. 521 and half of thick No. 520. Thus, cartridges will cost per month: (400 x 4) + 225 = 1825 rubles. With a traffic of 350 clients per month, the cost of cartridges per client: 1825/350 = 5.21 rubles.

Make final calculations. Summing up the cost of a sheet of paper and the cost of cartridges per client, we get cost price services: matte paper: 0.7 p. + 5.21 p. = 5.91 p., Glossy paper: 1.1 p. + 5.21 p. = 6.31 p. Using this example, you can calculate cost price any other services, substituting and using the necessary data.

Sources:

• how to calculate cost formula

Cost calculation units products It's both simple and complex at the same time. It all depends on the approach to the calculation. You can find out the full cost price, dividing all the costs of the period by the volume of products produced during this period. But this method does not provide an opportunity for analysis and management. Therefore, a more painstaking method is used - the method of calculating the cost of a unit of production.

Instruction

Create a data table where you will enter the data. Identify your own expense items that require your analysis. Bring the recommended table in the form you need.

Determine the level of direct production costs, for which use the normative data on the consumption of materials per unit of output, wages of workers, fuel costs, and. Determine the amount of expenses for preparation of production per unit of output.

Determine the amount of wages of the main workers for the previous year.

Calculate the burden of each type of overhead on the salaries of key workers for the previous year. Consider the possibility of reducing or increasing this load in the planning period. Apply the calculated data on the magnitude of the overhead load to the planned indicators. To do this, follow the following algorithm: the overhead costs of the planned period are equal to the wages of the main workers of the planned period multiplied by the specific indicator of overhead costs of the previous period to the wages of the main workers for the same period.

Calculate the level of marketing expenses per unit of production for the last year. To do this, divide the sum of all costs associated with the sale and promotion of products on the market by the volume of production for the same period.

Enter all the data in the table. Summarize. To do this, add up all single indicators for costing items. The resulting amount is the unit cost of production. In this case, this is the planned cost based on the results of the planned cost estimate. To display its actual value, it is necessary to calculate the actual costs: direct production and period costs (overheads). You have received a unit cost estimate. In this case, you used the percentage method of allocating fixed costs to cost, in which the distribution base is the wages of the main workers.

Helpful advice

When determining the cost items indicated in the cost estimate, proceed from the needs of your production. Do what is right for your business.