Rules for calculating production costs in production. Economics tasks for calculating the planned cost of a product Calculating the cost of production in production: an example

I. Calculate the cost of 100 pairs of men's dress shoes and the profit remaining at the disposal of the enterprise.
II. Determine the profit from the sale of one pair of shoes and the profit remaining at the disposal of the enterprise.
III. Create a structure for the free selling price of one pair of shoes.
Initial data:
1. Costs for 100 pairs of boots:
· raw materials and basic materials – 12,250 rubles;
· auxiliary materials – 75 rubles;
· fuel and electricity for technological purposes – 2 rubles;
· salary of production workers – 1060 rubles;
· deductions for social insurance– 37% to the salary of production workers;
· costs of maintaining and operating equipment – ​​47% of the wages of production workers;
· shop expenses – 20% of the wages of production workers;
· general plant expenses – 79% of the wages of production workers;
· non-production expenses – 0.3% of production costs;
· fare– 14% to production costs.
2. Free selling price for one pair of men's dress boots (including VAT) – 287.9 ​​rubles.
3. VAT – 20% on the free selling price (excluding VAT).
4. Income tax rates – 35%.

Answers:

Solution Calculation of 100 pairs of boots: Indicator - Price, rub. raw materials and basic materials - 12,250 auxiliary materials - 75 fuel 2 salary 1060 UST (37%) = 1060 * 0.37 = 392.2 expenses for the maintenance and operation of equipment (47%) = 1060 * 0.47 = 498.2 workshop expenses (20%) = 1060 * 0.2 = 212 factory overhead expenses (79%) = 1060 * 0.79 = 837.4 production cost 15326.8 non-production expenses 15326.8 * 0.003 = 45.98 transportation costs (14% )= 15326.8*0.14=2145.75 Total cost 17518.53 Calculation of enterprise profit Indicator Price, rub. Total cost 17518.53 Free selling price for 100 pairs of boots: 287.9*100= 28790 incl. VAT 28790*0.2/1.2=4798.33 Profit: 28790-4798.33-17518.53=6473.14 Income tax 6473.14*0.35=2265.60 Net profit: 6473.14- 2265.60=4207.54 Profit from the sale of one pair of boots: 6473.14/100=64.73 Net profit from the sale of one pair of boots 4207.54/100= 42.08 Structure of the free selling price: as can be seen from the initial data, the main expense categories are raw material costs, profit and VAT

The calculation of production costs in production is determined for various purposes, one of which is pricing. This value is very important for the enterprise, because accurately shows the total amount of money spent on producing a product. In the future, it is used to set the most effective price for selling products. Thus, analysis of the cost indicator will not allow the organization to become unprofitable and uncompetitive due to high pricing policies. How to correctly determine the cost of a product (service) and what cost items should be included in the calculations so that the result is truthful?

Essence and types of cost

To manufacture one unit of a product, an enterprise spends a certain amount of money on the purchase of materials (raw materials), energy, machines, fuel, employees, taxes, sales, etc. All these expenses ultimately give general indicator spent funds, which is called the cost of 1 piece of product.

Each enterprise in practice calculates this value for planning production and accounting for the finished commodity mass two ways:

• by economic elements of costs (cost of all products);
• calculate costing items per unit of product.

All funds that were spent on the manufacture of products before the finished products were delivered to the warehouse ultimately show the net factory cost. But they still need to be implemented, which also requires costs. Therefore, to obtain full cost you still need to add sales costs to them. This could be, for example, transportation costs, wages for loaders or cranes who participated in the shipment and delivery of products to the customer.

Calculation methods product costs allow you to see what money is spent directly in the workshop and then at the exit of the product from the plant as a whole for delivery to the customer. Cost indicators are important for accounting and analysis at each stage.

Based on these requirements and ideas, there are such types of cost:

1. workshop;
2. production;
3. full;
4. individual;
5. industry average.

Each calculation allows you to analyze all stages of production. Thus, it is possible to determine where costs can be reduced, avoiding unnecessary overspending on the production of commercial products.

When determining the cost units of goods costs are grouped into a general calculation of items. Indicators for each position are tabulated according to certain species expenses and sum them up.

Structure of this indicator

Industry productions differ in their specificity of products (provision of services), which influence the cost structure. Different areas are characterized by their own special costs for basic production, which prevail over others. Therefore, they are primarily paid attention to when trying to reduce costs in order to increase.

Each indicator that is included in the calculations has its own percentage share. All expenses are grouped by item into a general cost structure. Cost items show percentages in total amount. This clarifies which ones are priority or additional production costs.

Per share cost indicator influenced by a variety of factors:

• location of production;
• application of achievements of the scientific and technological process;
• inflation;
• concentration of production;
• change interest rate bank loan etc.

Therefore, there is no constant cost price even for manufacturers of identical products. And you need to monitor it very scrupulously, otherwise you can bankrupt the enterprise. Assessing the production costs indicated in the costing items will allow you to timely reduce the costs of producing marketable products and make a greater profit.

In the calculations of enterprises, the calculation method of estimating the cost of products, semi-finished products, and services prevails. Calculations are carried out per unit of commodity mass, which is manufactured at industrial facility. For example, 1 kW/h of electricity supply, 1 ton of rolled metal, 1 t-km of cargo transportation, etc. The calculation unit must necessarily comply with standard standards of measurement in physical terms.

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Classification of expenses

Production of products involves the use of raw materials, technical devices, attracting service personnel directly involved in production activities and additional materials, mechanisms and persons serving and managing the enterprise. Based on this, cost items are used differently in costing. Only direct costs can be included, for example, when calculating shop costs.

First, for convenience, expenses are classified according to similar criteria and combined into groups. This grouping allows you to accurately calculate the indicator of production costs related to one economic component of the cost.

That's why expenses are pooled into separate classes based on the following similar properties:

• according to the principles of economic homogeneity;
• type of products;
• methods of adding individual goods to the cost price;
• depending on the place of origin;
• intended purposes;
• quantitative component in production volumes;
• etc.

Cost items are classified according to general characteristics to identify a specific object or location of costs.

Classification is made according to economic criteria of homogeneity for calculating costs per unit of manufactured products:

This list of economic elements is the same for calculating costs in all industries, which makes it possible to compare the structure of costs for the manufacture of goods.

Example of calculations

To determine the funds spent on manufacturing products, you need to use one of two methods:

1. based on cost calculation;
2. using production cost estimates.

Usually calculations are carried out for a quarter, half a year, or a year.

Calculation of the cost of manufactured products for any period can be performed according to these instructions:

Calculation example cost of plastic pipes at the manufacturing plant for 1000 m of products and determine the selling price for 1 m of goods:

1. We determine how much money was spent according to paragraphs 4, 5 and 6 of the source data:
   • 2000x40/100= 800 rubles – transferred to funds based on wages;
   • 2000x10/100 = 200 rubles - general production expenses;
   • 2000x20/100 = 400 rubles - general business expenses;
2. The production cost for the manufacture of 1000 m of pipe consists of the sum of the cost indicators in paragraphs 1-6:
   3000+1500+2000+800+200+400= 7900 rub.
3. Cost indicators for product sales
   7900x5/100 = 395 rub.
4. So, the total cost of 1000 m of plastic pipes will be equal to the sum of production costs and sales costs
   7900 + 395 = 8295 RUR
   According to the amount received, the total cost of 1 m plastic pipe will be equal to 8r. 30 kopecks
5. The selling price of pipe per 1 m, taking into account the profitability of the enterprise, will be:
   8.3+ (8.3x15/100) = 9.5 rub.
6. The company's markup (profit from the sale of 1 m of pipe) is:
   8.3x15/100 = 1.2 rub.

Formula and procedure for calculations

Calculation of total cost(PST) should be determined using the following formula:

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

Expense items are determined separately for each type of product and then summed up. The resulting amount will show the costs incurred by production in the manufacture and sale of a certain product from the warehouse finished products. This indicator will be the total cost per unit of production, to which profit is then added and the selling price of the product is obtained.

Balance calculation procedure

It is important for an enterprise to obtain an indicator production costs products sold to identify the profitability of manufactured products. You can understand how much profit was received from each ruble invested in production using the formula for calculating the balance of the cost of goods sold.

Eat two types of calculations, which use:

• Profit from the sale of sold products;

To calculate the profitability indicator, two cost parameters are also used: direct and general production (indirect). Direct costs include costs for materials, equipment and wages of workers that are directly related to the manufacture of products. Indirect costs- This cash, spent on equipment repairs, fuels and lubricants, salaries of management personnel, etc., but not directly involved in the creation of goods. For analysis net income There is no need to take into account indirect costs from the sale of manufactured products.

On commercial enterprises carried out two main calculation options budget for direct costs of raw materials:

• normative;
• analytical.

Where cost estimates for the manufacture of products are prepared using the standard method, the cost indicator is calculated more accurately, but takes longer. For large volumes of products it is more acceptable than for companies with small production. The analytical method allows you to determine the cost of production much faster, but the error will be greater. In small enterprises it is used more often. Regardless of how the direct costs of production are calculated, they will be needed further to determine the amount of net profit.

So, when calculating the base, direct costs are taken and additional ones are not included, which makes it possible to more accurately assess the profitability of the manufactured product separately. You will receive the total direct costs of manufacturing products for a certain period. From this amount you need to subtract the amount of unfinished semi-finished products. Thus, an indicator will be obtained reflecting how much money was invested in the manufacture of products for billing period. This will be the cost of products manufactured and delivered to the warehouse.

To determine the cost of goods sold, you need to know the balances of finished products in the warehouse at the beginning and end of the month. The cost of an individual product is often calculated to determine how profitable it is to produce.

Cost calculation formula products sold from warehouse per month as follows:

PSA = OGPf at the beginning of the month + GGPf – OGPf at the end of the month,

• OGPf at the beginning of the month - the balance of finished products in the warehouse at the beginning of the reporting month;
• PGPf – products produced per month at actual cost;
• OGPf at the end of the month – balance at the end of the month.

Received cost goods sold used in calculations to determine profitability. To do this, it is determined as a percentage: profit is divided by the cost of goods sold and multiplied by 100. Profitability indicators are compared for each item of the manufactured product and analyzed what is profitable to manufacture further in production, and what needs to be excluded from production.

The definition of the concept of product cost and methods for calculating it are discussed in the following video:

Note. The texts of the problems are taken from the forum.

Economics tasks for costing planned cost products

Problem 1. Prepare a planned calculation of the workshop cost of the product

Additional salary, % of the basic salary - 10
Deductions for social needs, from the amount wages s - 26%
RSEO based on the annual parts production program, thousand rubles. - 22.7
Shop expenses, thousand rubles. - 17.1

A comment.
Almost normal condition. However, it is worth considering that in " real life"the mass of returnable waste will never be equal to the mass of the workpiece minus the weight of the finished part. During processing, both waste processes and losses in the form of metal dust during grinding occur; chips may not get into the chip removal mechanism, but be washed away by cutting fluids and get into filters, etc.

Another important nuance. The distribution of costs according to the basic salary is typical for industries in which the creation of the main value occurs as a result of skilled labor. But people tend to make mistakes, and such a technological process will inevitably lead to the appearance of technologically inevitable defects in the technical process. It is not clear why it is not in the task. If such a defect does not occur, the distribution base has been chosen incorrectly, since then the value is created as a result of the operation of the equipment and the distribution base should be machine time. It’s a pity that such nuances are not taught to students.

Another nuance that “disturbs the eye.” Transportation and procurement costs (according to accounting policy enterprises), of course, can be distributed as a percentage, but not to the price of the material, but to the accounting value! The accounting value includes not only the purchase price, but also customs expenses, duties, etc. (see lesson “Accounting for raw materials and supplies”), and, of course, the fuel and equipment themselves. In order to facilitate accounting processes, TZR is accumulated in a separate account and written off in proportion to the accounting value (but not the price!), which already includes all other expenses, except for transport.

In metalworking processes, the use of auxiliary materials is inevitable. Why they are not provided for in the task is unknown. It is also unclear where the tool costs? You can't work metal with your finger!

Solution.

First, we calculate all the costs of the product

Explanations regarding line 16. For the calculation, it is necessary to calculate the weighted average taking into account the volume of output. That is, RSEO should be distributed as 32% for product A and 68% for product B. After this, we multiply the resulting value by the amount of RSEO and divide by output to get the figure for one part.

Line 17 is considered the same.

Explanation regarding line 18. The way it was calculated in the decision is categorically not recommended in practice! It's a matter of rounding errors. It is necessary to use the calculation method for production program as a whole, and then divide the resulting result by the production program to show the costing for one product. Because the errors can be very large! This decision I cited only (!!!) for the purpose of understanding the logic of increasing costs, since it is more understandable for development.

Task 2. Determine the percentage reduction in planned cost based on the cost reduction plan

On industrial enterprise It is planned to carry out a number of activities to reduce costs and improve product quality in the planned year. However, the implementation of some activities will increase ongoing costs. Data on the enterprise's actual costs and expected changes in costs in the planning year are presented below.

Define: Cost of marketable products for the planning year, based on the level of costs per 1 hryvnia of marketable products in the reporting year; total cost savings under the influence of all factors; costs per 1 hryvnia of marketable products in the planning year and their percentage reduction compared to the reporting year.

Solution:

The cost of marketable products for the planned year, based on the level of costs per 1 hryvnia of marketable products in the reporting year, is determined by the formula:

C=TP*Z f report. for 1 UAH.

TP- marketable products in the planning year.

Z f report for 1 UAH. – actual costs per 1 hryvnia of marketable products in the reporting year.

Let's substitute the values ​​into the formula

C = 32*0.85 = 27.2 million UAH.

The total cost savings under the influence of all factors is calculated by the formula:

E s = C-(GE by increasing the technical level of production + GE by improving the organization of production and work + GE by changing the volume and structure of production)+DZ

WITH- Cost of marketable products for the planning year, based on the level of costs per 1 hryvnia of marketable products in the reporting year.

OE- Expected savings in operating costs in the planning year.

DZ– additional costs to improve product quality.

Let's substitute the values ​​into the formula.

Total savings = 27.2 – (280 +130 + 470) = 26320 + 500 = 26820 thousand UAH.

Cost savings per 1 hryvnia of marketable products in the planning year are calculated by the formula:

Costing is a grouping of costs by expense items. The list of expense items is established by the enterprise independently. As a rule, costing is calculated using the following typical expense items:

raw materials and basic materials;

purchased products and semi-finished products;

fuel and energy for technological needs;

basic wages for production workers;

additional wages production workers;

contributions for the social needs of production workers;

costs of maintaining and operating equipment;

general shop expenses;

general production expenses;

losses from marriage;

non-production expenses.

According to the method of attributing costs to the cost of production, all costs are divided into direct and indirect.

Direct expenses are expenses of a strictly targeted nature. They are directly related to the manufacture of products and are included in the cost of a specific type of product using the direct calculation method in accordance with established consumption rates. Such expenses include basic materials, purchased semi-finished products, fuel and energy for technological needs, basic and additional wages. At the same time, auxiliary materials used, for example, to repair a machine, cannot be directly and directly attributed to the unit cost of production. They form part of indirect (overhead) costs.

Indirect costs make it possible to produce several types of goods and therefore cannot be directly attributed to a specific type of product. For example, the costs of maintaining and operating equipment, wages of warehouse workers, etc. Manufacturing overhead costs are indirect.

All costs, from the point of view of their connection with production volume, are divided into variable (proportional) and constant. Variable costs change in direct proportion to changes in production volume (costs of basic materials, components and wages of main workers). Fixed costs are part of the costs of producing products for a certain period of time, the value of which does not depend on the volume of products produced during this period (depreciation charges, salaries of the management personnel of the enterprise). It should be noted that in reality, costs classified as constant increase slightly with increasing production volume, therefore, in the literature and regulatory documentation they are sometimes called conditionally constant.

Using data from table. 2.1 - 2.4 it is necessary to generate a cost estimate for products A and B in the following form (Table 2.7).

Overhead costs are distributed among products in accordance with the labor intensity of manufacturing products according to the wage ratio:

Coefficient =Salary for the production of this product

wages The amount of wages for the production of all products

Product A:

Cost per unit of production (metal) = 0.1 * 1,180 = 118 (rub.),

Cost per unit of production (fuel) = 0.05 * 984 = 49.2 (rub.),

Cost per unit of production (electricity) = 408 * 0.1968 = 80.3 (rub.).

Costs for the entire output (metal) = 600 * 118 = 70,800 (rub.),

Costs for the entire output (fuel) = 600 * 49.2 = 29,520 (rub.),

Costs for the entire output (electricity) = 600 * 80.3 = 48,176.64 (rub.).

For the entire output = Wages of piece workers per unit of production * Entire output = 75 * 600 = 45,000 (rub.).

Per unit of production = Wages of piece workers per unit of production * 26.2% = 75 * 0.262 = 19.65 (rub.).

Table 2.7. Costing

Total variable costs per unit of production = Costs per unit of production (metal) + Costs per unit of production (fuel) + Costs per unit of production (electricity) + Wages of piece workers per unit of production + Deductions from wages of piece workers per unit of production = 118 + 49.2 + 80.3 + 75 + 19.65 = 297.87 (rub.).

Overhead costs per unit of production = Wages of piece workers per unit of production / Wages of piece workers for the entire output * Total variable costs per unit of production = 75 / 45,000 * 297.87 = 0.5 (rub.).

Total cost per unit = Total variable cost per unit + Overhead per unit = 297.87 + 0.5 = 298.37 (RUB).

Total variable costs for the entire output = Costs for the entire output (metal) + Costs for the entire output (fuel) + Costs for the entire output (electricity) + Wages of piece workers for the entire output + Deductions from the wages of workers - piece workers for the entire production output = 70800 + 2952 + 48,176.64 + 45,000 + 11,790 = 178,718.64 (rub.).

Overhead costs for the entire output = Entire output * Overhead costs per unit = 600 * 0.5 = 300 (rub.).

Total cost for the entire output = Total variable costs for the entire output + Overhead costs for the entire output = 178,718.64 + 300 = 19,018.64 (rub.).

Product B:

Cost per unit of production = Consumption rate * Price excluding VAT

Cost per unit of production (metal) = 0.08 * 1180 = 94.4 (rub.),

Cost per unit of production (fuel) = 0.001 * 984 = 0.984 (rub.),

Cost per unit of production (electricity) = 258 * 0.1968 = 50.77 (rub.).

Costs for the entire output = Entire output * Costs per unit of output

Costs for the entire output (metal) = 1,100 * 94.4 = 103,840 (rub.),

Costs for the entire production output (fuel) = 1,100 * 0.984 = 1082.4 (rub.),

Costs for the entire output (electricity) = 1,100 * 50.77 = 55,851.84 (rub.).

Wages of piece workers for the entire output = Wages of piece workers per unit of production * Entire output = 100 * 1,100 = 110,000 (rub.).

Deductions from the wages of piece workers per unit of production = Wages of piece workers per unit of production * 26.2% = 100 * 0.262 = 26.2 (rub.).

Deductions from the wages of piece workers for the entire output = Wages of piece workers for the entire output * 26.2% = 110,000 * 0.262 = 28,820 (rub.).

Total variable costs per unit of production = Costs per unit of production (metal) + Costs per unit of production (fuel) + Costs per unit of production (electricity) + Wages of piece workers per unit of production + Deductions from wages of piece workers per unit of production = 94.4 + 0.984 + 50.77 + 100 + 26.2 = 272.35 (rub.).

Overhead costs per unit of production = Wages of piece workers per unit of production / Wages of piece workers for the entire output * Total variable costs per unit of production = 100 / 110,000 * 272.35 = 0.25 (rub.).

Total cost per unit = Total variable cost per unit + Overhead per unit = 272.35 + 0.25 = 272.62 (RUB).

Total variable costs for the entire output = Costs for the entire output (metal) + Costs for the entire output (fuel) + Costs for the entire output (electricity) + Wages of piece workers for the entire output + Deductions from the wages of workers - piece workers for the entire production output = 103,840 + 1082.4 + 55,851.84 + 110,000 + 28,820 = 299,594.24 (rub.).

Overhead costs for the entire output = Entire output * Overhead costs per unit = 1,100 * 0.25 = 272 (rub.).

Total cost for the entire output = Total variable costs for the entire output + Overhead costs for the entire output = 299,594.24+ 272 = 299,866.24 (rub.).

Amount of expenses for products:

Metal = Costs for the entire production output (metal) of product A + Costs for the entire production output (metal) of product B = 70,800 + 103,840 = 174,640 (rub.).

Fuel = Costs for the entire production output (fuel) of product A + Costs for the entire production output (fuel) of product B = 2,952 + 1082.4 = 4034.4 (rub.).

Electricity = Costs for the entire production output (electricity) of product A + Costs for the entire production output (electricity) of product B = 78,176.64 + 55,851.84 = 134,028.48 (rub.).

Wages of piece workers = Wages of piece workers for the entire output of product A + Wages of piece workers for the entire output of product B = 45,000 + 110,000 = 155,000 (rub.).

Deductions from the wages of piece workers = Deductions from the wages of piece workers for the entire output of product A + Deductions from the wages of piece workers for the entire output of product B = 11,790 + 28,820 = 40,610 (rub.).

Total variable costs = Total variable costs for the entire production of product A + Total variable costs for the entire production of product B = 178,718.64 + 299,594.24 = 478,312.88 (rub.).

Overhead costs = Overhead costs for the entire output of product A + Overhead costs for the entire output of product B = 300 + 272 = 572 (rub.).

Full cost = Full cost for the entire production of product A + Full cost for the entire production of product B = 19,018.64 + 299,866.24 = 318,884.88 (rub.).

IN modern conditions implementation economic activity At enterprises of various industries, the problem of reducing production costs, increasing profits and profitability of production remains relevant. In connection with this responsible area accounting at the enterprise is calculation, costing.

Concept and what is included in the cost

The cost of production is understood as the totality of all costs incurred by an economic entity for its production. The costs included in the cost of production include:

• the amount of raw materials or materials spent in the production of products;
• the amount of wages accrued to production workers engaged in production (both basic and additional);
• accrued amounts of deductions in off-budget funds from the amount of wages of production workers engaged in the production of products;
• the amount of fuel and electricity spent in the production of a certain type of product;
• the amount of expenses for the development and preparation of production of new types of products;
• the amount of general production and general business expenses attributed to a certain type of product in accordance with the calculated coefficient;
• costs incurred for packaging, transportation of finished products of a certain type, and other costs.

To calculate the cost of a product, it is necessary to add up all the costs associated with its production and sales.

Cost: formula

It should be noted that it is possible to calculate the following types cost:

• production;
• complete.

When calculating production costs, it includes all costs of production, with the exception of selling costs (selling expenses).

To calculate the full cost, the calculated production cost indicator is increased by the amount of commercial expenses (selling expenses).

Product cost - formula for calculating (1) production cost:

S/S production = M + P - V + E + T + ZPos + ZPdop + Report + RPOP + PB + PR + OPR + OHR, (1)

where M is the cost of raw materials;

P - costs for semi-finished products;

B is the amount of returnable waste;

E - electricity costs;

T - fuel costs;

ZPosn - costs of paying the basic wages of workers engaged in production;

ZPdop - costs of paying additional wages to workers engaged in production;

Report - the amount of contributions to funds that are extra-budgetary for the basic and additional wages of production workers;

RPOP - the amount of expenses for preparation and development of production;

PB - the amount of losses from defects;

PR - the amount of other costs;

OPR - part of general production costs;

OCR is part of general business expenses.

The total cost is calculated using formula 2:

C\C full = C\C production + RK, (2)

where С\С production - production cost;

RK - commercial expenses.

Calculation of production costs in production: example

Let's consider an example of calculating the production cost indicator based on the initial data presented in Table 1.

Table 1. Initial data for determining the cost of production, thousand rubles.

The calculated total cost (indicator 14) reflects the sum of all costs for the entire volume of production. Provided that the enterprise produces 560 thousand units in March 2017, and 550 thousand units in April. the total cost of one unit of production will be:

• March 2017: 651547 / 560 = 1163.47 rubles;
• April 2017: 736536 / 550 = 1339.15 rubles.

Costing

At the end of the reporting period, the costs are calculated in monetary terms for the entire production of a certain type of product or one unit of a certain type of product in special forms of documents, it is possible to use the possibilities software. In this case, the process of calculating the cost of production is carried out.