Determination of the cost of finished products. How to calculate production costs

How the production of finished products is accounted for, what accounting methods exist and what entries are made - I will tell you about this in a simple and accessible way in this article.

Finished products are part of inventories (MTI) and are intended for sale to customers.

The output of finished products can be taken into account:

1. At actual cost, in this case the account is used for accounting. 43 “Finished products”.
2. At standard cost, then for accounting along with the account. 43 is also used. 40 “Release of finished products, works, services.”

Let's take a closer look at both accounting methods.

In the near future I will tell you how the sale of finished products is formalized, I will provide tables with postings and examples that will make it easier to understand.

Accounting for finished products at actual cost

This accounting method is justified for small production or a small range of products.

Finished products are taken into account on the account. 43 at actual cost, which includes all costs incurred by the enterprise in the production process (overall production costs, material costs involved in production, etc.).

The final product release certificate is used as the primary document.

Postings for this accounting method look like this:

Accounting for finished products at standard cost using account 40

This accounting method is convenient to use for a large production range.

By debit account 40, the actual cost of manufactured products is taken into account; for a loan, the standard (planned) cost is taken into account.

When finished products are released from production, we write off the actual cost to the debit of account 40. We write off the planned cost from the credit account. 40 to debit account. 43. Then this is written off from the credit account. 43 to the debit of the account. 90/2 for sale.

At the end of each month, you need to calculate the difference for the past month between the actual and planned cost on account 40 (that is, the difference between the debit and credit of this account), this difference is called the deviation of the actual cost from the planned one.

If at the end of the month account 40 “Release of finished products, works, services” has a debit balance, then we get an overexpenditure, that is, the actual cost exceeds the planned one. We write off this debit balance (deviation) at the end of the month from the credit account. 40 to debit account. 90/2.

If at the end of the month the account has 40 credit balance, then we see savings, since the actual finished product has a lower cost than planned. In this case, the credit balance is reversed (subtracted) by posting D90/2 K40.

Thus, at the end of each month, 40 is completely closed on and has a zero balance.

Postings when accounting for the release of finished products using account 40:

The enterprise itself chooses a method that is convenient for itself to account for the production of finished products and reflects its choice in its accounting policy. It is written about the accounting policy.

Finished products - This is a product that has passed all stages of technological processing, the necessary tests, is complete, and complies with the terms of the contract.

To manage product costs, one of the most important elements of the method is used accounting- calculation of product costs.

By calculation is called the calculation of the cost of all manufactured products, their individual types and units of production.

Calculation product cost is a method of grouping costs and determining the cost of manufactured products by cost items associated with its production and sale. The cost of production as a whole is determined by economic elements costs, and the cost of individual specific types of products - according to costing items.

Organization of accounting production costs and calculating the cost of production depends on the type of production. The following types of production are distinguished: serial, mass and individual.

Single production- production characterized by a small volume of products.

Mass production- production characterized by a large volume of output over a long period.

Mass production- production characterized by the production of products in periodically repeating batches (series).

After summing up the production costs for the reporting month and definitions of work in progress balances can be calculated actual production cost of products according to its individual types, i.e. calculate the cost of finished products. Accounting for production costs and calculating the cost of finished products is carried out using various methods and means, the use of which depends on the type of production, the presence of work in progress, the characteristics of the products produced, the quantity of products produced, etc.

The calculation method presupposes a certain system of accounting for production costs, in which the actual cost of the entire output and unit of production is determined.

The main cost accounting methods are custom and process-by-process methods. The remaining methods, as a rule, are variations of the above-mentioned models.

In those industries where a unit of production has certain characteristic properties and is easily identified, the custom method is used. The main area of ​​application of the custom method is individual and small-scale production, as well as auxiliary production. In other cases, the process-by-process method is more preferable. The main area of ​​application of the process method is mass production with sequential processing of raw materials into the finished product.

With the custom method production costs are recorded for individual production orders. At the same time, direct expenses reflected in the debit of account 20 “Main production” in correspondence with the credit of accounts for accounting for settlements with personnel for wages, inventories, etc., are taken into account in the cost of specific orders. To do this, each order is assigned a code (number). These codes are entered in the primary documents, which allows you to group expenses directly by order. For each order, a costing card is opened.

With the process method Accounting for production costs is carried out for individual processes in the manufacture of products as an integral part of the entire production process.

This method is used when the production of a product consists of a sequence of continuous or repetitive operations or processes, and the cost of production is determined at each stage of production, operation or process.

Currently, such methods of calculating the cost of finished products are used as the standard calculation method, the cost summation method, the direct calculation method, the combined calculation method, etc.

In order to understand the essence of the process of calculating the cost of production, let us consider in more detail the calculation of the actual production cost of products using the method of summing up costs, which is widely used in various industries(extractive industries, energy, mechanical engineering, etc.).

When using this method The actual production cost of products is calculated using the following formula:

FPSgp = NZPp + FZop - PBop - NZPkp, where

FPSgp - actual production cost of all finished products;

WIP - the balance of work in progress at the beginning of the reporting period;

FZop - actual production costs for reporting period;

PBop - losses from manufacturing defects for the reporting period;

Work in progress - the balance of work in progress at the end of the reporting period.

Cost per unit of finished product calculated by dividing the actual production cost of all products by the number of units produced:

SEGP = FPSgp: KEGp, where

SEGp - cost per unit of finished product;

Kegp - the number of units of finished products in natural meters.

Such calculations are made for each type of product produced.

Released finished products arrive from production to the warehouse on the basis of delivery notes, acts and other similar documents. In this case, the cost of finished products is written off from the credit of account 20 “Main production” to the debit of account 43 “Finished products” or to the debit of account 40 “Output of products (works, services)”.

When accounting for finished products at actual production costs, their receipt at the warehouse is reflected directly in account 43 “Finished products”.

If finished products are accounted for in the balance sheet at standard (planned) cost, account 40 “Output of products (works, services)” is used. Account 40 “Output of products (works, services)” is used by the organization if necessary.

The used option for accounting for finished products must be reflected in the accounting policies of the organization.

Stage 1. All actual expenses incurred during the reporting period based on primary documents on consumption of materials, calculation and distribution of wages, depreciation of fixed assets and intangible assets By cash expenses reflected in production accounts:

- D 20 K 10(51, 60, 69, 70, 96, etc.) - direct costs for the manufacture of products (performance of work, provision of services) of the main production - directly related to the manufacture of products, works, services.

- D 25 K 10(51, 60, 69, 70, 96, etc.) – maintenance and management costs structural unit organization (shop, production, workshop, etc.).

- D 26 K 10(51, 60, 69, 70, 96, etc.) – expenses for general maintenance and organization of production and management in general (general expenses).

- D 97 K 51(60, 76, etc.) – expenses incurred in the reporting period, but related to future periods.

- D 96 K 10(23, 60, 69, 70, etc.) – expenses incurred from the created reserves (for repairs of fixed assets, payment of employee vacations, etc.).

Stage 2. Costs are distributed according to their intended purpose after the end of the reporting period. First of all, costs are allocated auxiliary production. The actual cost of products (work, services) of auxiliary production, reflected in the debit of account 23, is written off from the credit of account 23 to the debit of accounts 25, 26, 29.

Deferred expenses are written off from the credit of account 97 to the debit of accounts 25, 26 in the share related to the reporting period.

Reserves for upcoming expenses and payments are being formed in accordance with planned calculations ( D 25 (26) K 96).

General production and general business expenses are distributed between certain types products, works and services. The basis for the distribution of these costs can be: wages of production workers, direct costs, etc.

General business expenses can also be written off as a total amount from credit 26 V debit 20, if the actual cost of each type of product is not determined by the enterprise. General production costs are distributed similarly.

Expenses recorded on accounts 25 and 26 are written off at the end of the reporting period in debit 20 With credits 25, 26.

In accordance with PBU 10/99 organizations can adopt a write-off procedure in their accounting policies general expenses directly to debit 90 With credit 26. Losses from marriage with credit 28 V debit 20.

Upon completion of this stage, on count 20 all direct and indirect costs for the production of products (works, services) for the reporting period.

3 (final) stage. The actual production cost of manufactured products is determined. To calculate it, it is determined work in progress at the end of the period, that is, products that have not passed all stages of processing, testing, acceptance, and are incomplete.

To determine work in progress, it is necessary to know the number of products, parts, blanks remaining in the shops at the end of the period unfinished processing, and the procedure for evaluating these products, parts of blanks. This quantity of products is identified through an inventory of work in progress. The cost of work in progress is assessed by cost items depending on the type of production.

To calculate income tax (Article 319 of the Tax Code of the Russian Federation), the procedure for assessing work in progress is established by the taxpayer on one's own.

Actual production cost finished products (works, services) ( With g.p) calculated in the following way: C g.p = C n.p.n. + Z f. - Oh. - Oh bro. – With n.p.k. ,

Where With n.p.n. , With n.p.c.– value of work in progress at the beginning and end of the reporting period, respectively, rub.; Z f. – actual costs of production for the reporting period, rub.; About in – returnable waste, rub.; About br.– actual cost of the final defect, rub.

IN simplified version The actual production cost is calculated as follows:

Actual net worth of finished products = WIP in + costs of the reporting period (D 20) – WIP k, Where

WIP in – cost of work in progress at the beginning of the reporting period; WIP to – cost of work in progress at the end of the reporting period.

The actual production cost of finished products is written off from account 20 depending on what is accepted in accounting policy organizing an accounting option:

1st option – to account 43 “Finished products”;

2nd option – to account 40 “Release of products (works, services)”.

Write-off of cost.

Debit 90 “Sales” subaccount “Cost of sales” Credit 43 “Finished products”– the cost of finished products in planned accounting prices is written off.

Classification of accounts by purpose and structure. Characteristics of matching accounts. Basic operations and accounting entries on the formation of financial results from the sale of products.

Operating accounts, accounts economic processes.

Matching accounts are intended for calculating financial result, both individual business processes and the enterprise as a whole by comparing debit and credit turnover recorded in these accounts. This is done by comparing debit and credit turnover for a particular account. A peculiarity of the structure of these accounts is the reflection of one accounting object in two different estimates: in one - on the debit side, and in the other - on the credit side of the account.

Account data is divided into two subgroups:

1) Operating-resulting accounts are provided to summarize information about individual processes economic activity enterprises, as well as determination of the financial result for each of them.

These include accounts: 90 "Sales", 91 "Other income and expenses."

The debit of these accounts records: the cost of sold products, works, services; residual value fixed assets and book value others current assets; expenses associated with the disposal of assets, as well as fines, penalties, penalties and interest paid. The credit of accounts 90 and 91 reflects revenue and income from other operations. By comparing debit and credit turnovers, profit or loss from sales (account 90) and other operations (account 91) is determined.

These accounts do not have a balance; the balances received from them are written off monthly and included in the financial results from sales and other operations from subaccount 9 to the debit or credit of the account 99 "Profit and loss".

These accounts record expenses and income from operations related to the sale of products, performance of various works, provision of services, disposal of fixed assets, intangible assets, valuable papers, materials.

2) Financial-resulting accounts are intended to determine the financial result of the organization’s economic activities. An example is the active-passive account 99 "Profit and loss" and account 98 “Deferred income” and account 848 “ retained earnings (uncovered loss)". By account 99 reflected financial results(profit or loss) from the sale of various property assets and other operations (operating and non-operating income, reduced by the amount of operating and non-operating expenses). By account credit 99 profit is recorded, and losses are recorded in debit.

By comparing the turnover of debit (loss) and credit (profit), the final financial result is determined: the credit balance shows profit, the debit balance shows loss.

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

General concept of cost

In every economics textbook you can find a varied interpretation of the term “cost”. But no matter how the definition sounds, its essence does not change.

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

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

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

It is necessary to calculate the cost of goods regularly. This is often done at certain intervals. Every quarter, 6 and 12 months.

Types and types of cost

Before you start calculating production costs, you need to study what types and types it is divided into.

Cost can be of 2 types:

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

The cost is also divided into several types:

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

Cost can be actual or standard.

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

Counting standard cost, the data is taken according to production standards. Thanks to this, it is possible to strictly control the consumption of materials, which minimizes the occurrence of unjustified expenses.

Product cost structure

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

Therefore, each production individually calculates the cost of finished products. This becomes possible thanks to a flexible cost structure.

Cost is the amount of expenses. They can be divided into the following categories:

1. Expenses on raw materials and materials necessary for production;
2. Energy costs. Some industries take into account the costs associated with using a certain type of fuel;
3. Costs of machinery and equipment through which production is carried out;
4. Pay wages employees. This item also includes payments related to taxes and social services. payments;
5. Production expenses (premises rental, advertising campaigns etc.);
6. Expenses for social events;
7. Depreciation deductions;
8. Administrative costs;
9. Payment for services of third parties.

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

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

• Inflation;
• Loan rates (if the company has any);
• Geographical location of production;
• Number of competitors;
• Use of modern equipment, etc.

In order for the enterprise not to go bankrupt, it is necessary to timely calculate the cost of the product.

Formation of production costs

When calculating production costs, the costs required to produce products are summed up. This indicator does not take into account the costs of selling products.

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

It can be calculated in several ways, but the most common is cost calculation. Thanks to it you can calculate how much is spent Money to produce 1 unit of product.

Classification of production costs

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

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

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

In relation to the entire production volume, costs are:

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

Depending on the importance of a specific manager’s decision, costs are:

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

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

There are two ways to calculate the cost of production in production. These are the costing method and the tiering method. The first method is most often used, since it allows you to more accurately and quickly determine the cost of production. We will look at it in detail.

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

Depending on the production activity and its costs, calculation can be carried out using several methods:

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

How to calculate cost

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

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

Total cost = Production cost of the product + Selling costs

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

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

• PF – expenses for the purchase of semi-finished products;
• MO – costs associated with the purchase of basic materials;
• MV - related materials;
• TR – transport costs;
• E – costs of paying for energy resources;
• РС – expenses associated with the sale of finished products;
• A – depreciation expenses;
• ZO – remuneration of the main workers;
• HP – non-production costs;
• ZD – allowances for workers;
• ZR – factory expenses;
• OSS – insurance contributions;
• CR – shop expenses.

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

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

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

Based on the initial data and cost calculation items, we make calculations:

Components of cost - what does this indicator depend on?

As has already become known, the cost consists of the costs of the enterprise. It can be divided into different types and classes. This is the main factor that must be taken into account when calculating the cost of an enterprise.

Different costs imply the presence of completely different components. For example, when calculating workshop costs, we do not take into account the costs of selling products. Therefore, every accountant is faced with the task of calculating exactly the indicator that will most accurately show the efficiency of a given enterprise.

The cost per unit of production depends on how well the production is organized. If each department of the enterprise “lives its own life”, employees are not interested in quickly and efficiently performing their duties, etc., then with great confidence we can say that such an enterprise is suffering losses and has no future.

By reducing the cost of production, the company receives greater profits. That is why every manager is faced with the task of establishing the production process.

Cost reduction methods

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

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

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

Conclusion

Cost is one of the most important quality indicators of any enterprise. It is not a constant value. The cost tends to change. Therefore, it is very important to periodically calculate it. Thanks to this it will be possible to correct market value goods, which will allow you to avoid unnecessary expenses.

The price of any product depends on its initial cost, which is calculated using a special formula taking into account a number of costs.

The cost of a product refers to the amount that was spent on its production. It includes spent Natural resources, raw materials, materials, fuel, energy, transportation, wages for production workers and other costs.

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Cost can be divided into the following types:

1. Determining the full cost includes all costs, including commercial costs.
2. The concept of marginal cost corresponds to the cost of one unit of production.

The cost of finished products is calculated taking into account the full volume of production costs and it can be:

1. Workshop. Includes the costs of all stages of production.
2. Production. It is calculated by adding shop floor and general plant costs.
3. Full. This takes into account the costs not only of production, but also of transportation and sales.

The classification of cost is extensive; it can be divided into many types depending on the characteristics of production and methods of selling goods.

Calculation methods

There is no uniform methodology for calculating costs. Depending on the type of product, its production and many different factors, the cost of production can be calculated differently.

Most often, the following costs are taken into account in calculations:

• costs for entrepreneurial activity manufacturer;
• total production and sales costs;
• costs for preparing documentation for the goods;
• other costs required by law;

Costs should be taken into account in the reporting period corresponding to the time of production of the goods, and not the time of payment of all costs.

When calculating the price of a product, the cost is calculated. The calculation is based on the quantity of products produced (in meters, pieces, or, in case of one-time production, a hundred meters or pieces are taken as a unit of measurement).

Costing items should reflect all stages of production, for example:

• cost of raw materials and supplies;
• fuel and energy costs;
• wages for production workers;
• total costs for the production process:
• expenses for the economic needs of the enterprise;
• business expenses;
• other costs;

All these factors are expressed in certain amounts, and taking them into account, a formula for calculating the cost is drawn up.

General view and explanation

As mentioned above, there is no single calculation formula; when calculating the cost of a particular product, various factors can be taken into account.

Here is a general formula for calculating the total cost:

• PS = Total production costs + Costs of selling goods/costing unit;

The cost is calculated in order to:

1. Evaluate profitability.
2. Set up wholesale and retail price for goods.
3. Assess the efficiency of resources used in production.
4. Calculate the potential profit of the enterprise.

The production process also includes such types of costs as fixed and variable, which must be reflected in the cost of goods. Moreover fixed costs exist for an enterprise even when it does not produce anything.

IN general view The formula for calculating the cost looks like this:

• PS = (Total production costs + Costs of selling goods)/costing unit;
• PS - total cost of production;

Total production costs- This total amount costs of raw materials, energy, wages and other expenses required by the production process.

Costs of selling goods- the amount spent on storage, transportation, documentation for the goods.

Costing unit- quantity of goods, expressed in pieces or meters.

Example of calculation using the formula

Using Excel

There are methods for calculating costs using tables in Excel. Let us give examples of calculations.

Option 1

In cases where the organization is not able to calculate the exact costs of production, an approximate calculation can be made. The planned quantity of goods and planned costs are entered into the table and division is performed. The resulting amount will be the cost unit.

Example 1:

Option 2

After the company has allocated the amount necessary to produce 1 unit of goods, it is necessary to calculate the cost by adding up the variable and fixed costs. The amount of variable costs depends on the quantity of products produced, while fixed costs do not change.

Example 2:

Reduction methods

Product cost reduction scheme

There are methods by which the cost of goods can be reduced. This can be done by running detailed analysis full cost of all production costs. In this case, you can plan measures to reduce the price of the product and calculate its optimal value.

If the analysis is carried out qualitatively and taking into account all the factors necessary for an objective assessment, then there is every opportunity to adjust the production process.

According to experts, one of the most effective ways to reduce the cost of goods is to increase.

Labor productivity- this is the amount of work for a certain amount of labor input in a given period of time.

The following factors influence labor productivity:

1. The level of qualifications of employees involved in the production of products. It is better to replace untrained employees with low qualifications with qualified specialists. This will reduce the number of production workers, and therefore the costs of paying wages, which also affect the cost of production.
2. Production conditions and organization of the work process. At a manufacturing enterprise that is equipped with modern high-tech equipment, energy costs will be significantly lower than where outdated models of equipment are used. In addition, modern equipment will reduce the number of defects, and therefore the costs of raw materials in the manufacture of goods .

There is another way to reduce the cost of production - its essence is to cooperate and expand the specialization of the production enterprise.

Such a measure as analysis, making the necessary changes and improving the ways of using the enterprise's fixed assets will also allow saving on the production of goods.

It is also possible to revise the management structure, the staff of administrative and managerial employees in the direction of reducing their number. Since the costs of management activities of an enterprise also influence the cost of the product and are taken into account when calculating it, reducing staff and replacing quantity with quality will also lead to a reduction in costs and a reduction in costs.

In conclusion, we can say that by applying the formula for calculating the cost and taking into account the result obtained, it is possible to objectively assess the profitability of production and the main performance indicators of the company.

The result of the calculations is an indicator of how efficiently the resources of the enterprise are used and what results are achieved by measures to improve production conditions and introduce new technologies.