The essence of costing in market conditions is determined by the actual production conditions of the organization, the need to obtain cost indicators to measure costs, set prices, control and make decisions. Therefore, the correct choice of calculation objects and determination of the calculation unit is important.

For the purpose of operational management of production costs and prime costs, calculation objects should include not only the final product, taking into account its quality, but also the resulting product at certain stages of the technological process, as well as types of work by periods (processes, redistributions) of production, depending on the adopted accounting model costs - accounting policies of the organization.

An important methodological significance when calculating the cost of products (works, services) is the justified choice of the calculation unit. The calculation unit is the value adopted to measure the completed homogeneous volume of work or manufactured products. According to the nature of use, costing units can be: natural, labor, cost; according to the content of the work performed - specific (for individual types of work), complex (for calculating the cost of a set of works); from the point of view of costing purposes - self-supporting (at the level of responsibility centers), economic (for assessing the costs of the entire organization); in relation to related technological production and the quality of manufactured products - conditionally natural units, basic natural units, etc.

The accounting unit and costing unit in production organizations are 1c or 1t, 1,000 pcs, 100 conventional units, etc.

When calculating the cost of products (works, services), the choice in the accounting policy of the organization of the calculation period is important. The calculation period is the period for which the cost is calculated.

Costs that form the cost of products (works, services) are grouped according to various criteria in order to organize their accounting, planning and cost calculation.

In accordance with the economic essence, production costs are divided into the following elements:

Salary;

Contributions for social needs;

Material costs;

Depreciation of fixed assets;

Other expenses.

To organize analytical cost accounting, as well as their planning for accounting and costing objects, the relevant departments are developing a unified nomenclature of cost items, taking into account industry specifics. Methods are also being developed to calculate the cost of products (works, services), i.e. methods for allocating individual indirect costs to types of products of a single technological process, calculating the cost of production of complex industries, etc.

Depending on its purpose, the calculation is divided: 1) according to the time of compilation; 2) by periods covering the calculation; 3) according to the volume of costs included in the cost.

Based on the time of preparation, calculations are divided into planned, normative, provisional, and reporting.

Planned costing is compiled before the start of the reporting period and represents the calculation of the planned cost of production of specific types of products (works, services). The planned cost is calculated on the basis of planned costs and planned output of products (works, services). Planned cost is used to evaluate products and work during the reporting period, as well as to compare actual cost when analyzing its indicators in order to identify reserves for reducing production costs.

Standard costing is compiled at the beginning of the reporting period and represents the amount of costs that the organization, at the time of calculating the cost, can spend on a unit of output, taking into account current norms and standards. Standard costing is used to organize the standard method of accounting and management of production costs.

The calculation compiled after the completion of business processes is called actual (reporting) calculation. The purpose of its preparation is to check the completion of the task at cost, as well as to evaluate inventory, work in progress and establish the selling price for products (work, services).

To analyze and forecast economic activities in order to make the necessary management decisions in individual seasonal productions, a calculation is made before the entire production cycle is completed. This type of calculation is called provisional costing of production costs.

Based on the time period, production cycle, technological stage, process for which the data for calculating the cost is taken, there are calculations: monthly, quarterly, annual, production cycle, specific technological stage or process.

Based on the volume of costs included in the cost estimate, they are divided into: cost estimate based on direct costs; costing based on variable costs; costing based on total costs; calculation of full commercial cost; general economic costing; brigade (shop, technological) cost calculation. All these types of cost calculation are important for the implementation of on-farm calculations, cost management at the places of their occurrence, responsibility centers, etc. in order to increase the efficiency of production of products (works, services).

In Russian, the word “calculation” (from Latin calculatio-calculation) appeared in the 2nd half of the 19th century and means cost calculation. Costing as an element of accounting did not always exist; its emergence is directly related to the development of the productive forces of society.

In modern economic literature, calculation is defined as economic calculations of the cost per unit of individual types of products (works, services). In the process of calculation, production costs are compared with the number of products produced and the cost per unit of production is determined.

The task of calculation is to determine the costs that accrue per unit of their carrier, that is, per unit of product intended for sale, as well as for domestic consumption.

The end result of costing is the preparation of estimates. Depending on the purposes of calculation, planned, estimated and actual calculations are distinguished. All of them reflect the costs of production and sales of a unit of a specific type of product in the context of costing items.

In the product cost management system at enterprises, various types of product cost calculations are used. Based on the time of compilation, they are divided into preliminary and subsequent. Preliminary calculations include forecast, design, planned, estimate and standard calculations compiled before the processes of manufacturing products, performing work and providing services. The subsequent ones include the actual costing compiled after the production of the product.

Forecast calculation is compiled on the basis of forecast norms and standards to characterize the expected costs of producing products (works, services) in several options. The best of them serves as the basis for drawing up design, planned, estimate and regulatory calculations.

Project costing is intended for the economic justification of new construction, expansion and reconstruction of existing enterprises, production facilities and workshops, modernization of equipment, production of new types of Products, development of new technological processes, introduction of inventions and rationalization proposals. It is compiled based on a relatively narrow range of data for calculating production costs: equipment productivity, product output, specific consumption rates of material resources, forecast prices, estimated cost of fixed assets, projected number of employees. These conditions determine the nomenclature of cost elements and methods of their calculation.

Planned costing is compiled on the basis of forecast, acceptable progressive norms and economic standards for the year and quarters and represents a task for the enterprise and its divisions regarding the maximum cost of production of the relevant types of products, works and services.

Estimated costing is a type of planned costing. It is compiled for products and work performed on a one-time basis. Estimated costing is used to set prices, make payments to customers and justify the costs of manufacturing products.

Standard costing is the calculation of cost based on the norms and cost standards in force at the beginning of the month. Unlike planned costing, standard costing expresses the level of cost at the time of its preparation. It uses norms and cost standards that reflect the achieved level of equipment, technology, organization of production and labor.

Standard costing is used to manage, control and analyze production processes, calculate the actual cost of products, identify deviations from current cost standards, causes, culprits and places of their occurrence, evaluate the effectiveness of implemented organizational and technical measures.

Actual costing is the calculation of the actual cost of manufactured products. It is compiled according to cost accounting data for cost items provided for by the plan. It also reflects expenses and losses not included in the planned calculation.

Actual calculation reflects the current level of cost for certain types of expenses, serves as a means of monitoring the level of cost of production, allows one to assess the progressiveness of the forecast and current standards for the consumption of enterprise resources and the efficiency of using the resources themselves, and is also the most important source of information for planning and economic analysis.

Calculation methods as a pricing basis

The basis for making decisions on setting prices is the cost of production. There are four cost-based pricing methods.

1. Variable cost method. The first of the products to cost-based pricing is that a certain percentage markup is calculated on variable direct costs for a natural product.

2. Gross profit method. Using the pricing method, gross profit is calculated as the calculation base, which is defined as the difference between sales revenue and cost of goods sold.

3. Return on sales method. With this method, the percentage markup includes only the desired profit amount. For this method to be effective, all costs must be allocated to units of production.

4. Return on assets method. Pricing based on return on assets should provide the company with a certain level of return on assets.

Sincerely, Young Analyst

Special types of costing include equivalent costing and costing of complex production products.

Equivalent calculations

In a number of industries and agriculture, products are produced of the same name and purpose, but differ in the content of useful substances, humidity, labor intensity of production at individual stages of production, etc. As a rule, such products are manufactured using a single technology, on the same equipment, in compliance with a single recipe for raw materials and other components. It is either impossible or impractical to take into account the costs for each type and variety of these products, and sometimes for each variety, due to the high cost of accounting work.

For such productions, the equivalent coefficients method is used to calculate the cost of each type of product.

It is based on the principle that the cost of certain types of products is in a certain, fairly stable ratio. Thus, one of the products is chosen as the so-called standard product, the cost of all other products is determined by multiplying the cost of the standard product by the corresponding coefficient.

Example 4.13

The types of products and their quantities are known (Table 4.33).

Table 4.33

Results of the production program

Product type	Quantity, t	Odds equivalence
III (rolled with a diameter of 80 mm)
112 (rolled with a diameter of 85 mm)
PZ (rolled steel with a diameter of 90 mm)

The total costs for implementing the production program amounted to 6,000,048 rubles. It is necessary to determine the cost of each type of product using existing equivalence coefficients.

Solution

III: 120-1.3 = 156t; P2: 200 1.0 = 200 t; PZ: 100-1.6= 160t.

Total standard product: 156 + 200 + 160 = 516 tons.

6,000,048:516= 11,628 rub.

Now, using equivalence coefficients, the cost of a standard product needs to be recalculated into the cost of “real” products:

Cost of 1 t ПІ: 11,628 1.3 =15,116.4 rub.:

Cost of 1 t P2: 11,628 -1.0= 11,628 rub.:

Cost of 1 ton of PP: 11,628 * 1.6= 18,604.8 rub.

Costing of complex production products

Comprehensive production is one in which, during the technological process, at some stage (at the so-called separation point), two or more products are simultaneously produced (Fig. 4.12).

Rice. 4.12.

A, B, C, D - dividing points

Costs of complex production - costs associated with a single technological process that produces several joint products.

Joint products - products that have significant market value and do not exist as individual products until the point of division.

By-products - products that have insignificant market value compared to the main products and are merged with them up to the point of division.

Divide point - the point in a process where co-products and by-products become individually identified. Any costs after the cut point become direct costs.

An example of complex production is a dairy plant. Milk, cream, butter are finished products after the separation point.

The problem of calculating products of complex production is that the costs that have arisen at the point of division are always indirect in relation to the products produced. They can be direct only to a certain stage. In this regard, the task of calculation in the conditions of complex production always comes down to the indirect distribution of costs between products, and the following requirement can be formulated for the organization of cost accounting in the conditions of complex production: costs must be taken into account for redistributions common to all products, for separate redistributions - for individual products.

There are several methods for allocating the costs of complex production.

Cost method at partition point. According to this method, it is assumed that the joint product is considered ready at the point of separation and does not require further development.

Example 4.14

A And IN. The costs of complex production (costs before the cutting point) are 63,000 rubles. At the same time they receive products A And IN in quantities of 40 and 100 kg, respectively. Products A And IN sold without further further processing. The market price is 20 and 50 rubles/kg, respectively (Fig. 4.13).

Rice. 4.13.

When using this method, the unit cost (C units) of both products is calculated:

Calculation by elimination at the point of division. In accordance with this method, one of the products is selected as the main one, the rest are recognized as by-products. The cost of only the main product is calculated, and the formula for calculating the cost of a unit of product is as follows:

To estimate the value of by-products, data on the actual revenue received from their sale or market value (possible sale price) is used.

Example 4.15

Let's take the initial data from example 4.14.

Let's assume that the main thing is the product IN. Both from the point of view of the purpose of the technological process (i.e. the technological process is aimed at obtaining a product IN ), and from the point of view of indicators of the process result - the market price of the product IN and quantity of product IN - The cost per unit of product is calculated using the formula

Method of natural indicators. With this method, the joint product is considered ready at the separation point and does not require further development.

Example 4.16

The company produces products from one raw material A And IN. Complex costs before the cutting point amounted to 50,000 rubles. Products A And IN sold without further further processing. 800 liters of product sold A at a price of 100 rubles/l and 400 l of product IN at a price of 50 rubles/l. It is necessary to distribute costs using the method of natural indicators.

Total production = 800 + 400 = 1200 l.

Product share A in total production is 800: 1200 * 0.667.

Therefore on the product A costs are distributed in the amount of 0.667 50,000 = 33,350 rubles.

The share of product 5 in total production is 400: 1200 = 0.333. Therefore on the product IN costs are distributed in the amount of 0.333 ■ 50,000 =16,650 rubles.

Pure implementation method. This method assumes that the joint products after the cutoff point require further refinement.

Example 4.17

Products A And IN from Example 4.16 after the section point are subject to further processing. Product L is processed into product L1 (additional costs - 20,000 rubles). Product IN processed into a product IN (additional costs - 10,000 rubles). 800 liters of product L1 were sold at a price of 150 rubles/l and 400 liters of product IN at a price of 70 rub/l. Let's distribute costs using the net sales method.

Expected sales volume of product L1 = 800,150 = 120,000 rubles.

Expected sales volume of product 51 = 400 70 = 28,000 rub.

Total expected sales volume = Expected sales volume of product L1 + + Expected sales volume of product 51 = 120,000 + 28,000 = 148,000 rubles.

Net cost of product L at the division point = Expected sales volume of product L1 - Additional costs for the production of product L1 =

120,000 - 20,000 = 100,000 rub.

Net Product Value IN at the division point = Expected sales volume of product 51 - additional costs for production of product 51 =

28,000 - 10,000 = 18,000 rubles.

Total net value of products L and 5 at the division point =

Net value of product A at the division point + Net value of product 5 at the division point = 100,000 + 18,000 = 118,000 rubles.

The share of product A in the total net cost of products at the separation point is 100,000: 118,000 = 0.847.

In this regard, costs in the amount of 0.847 50,000 = = 42,350 rubles are allocated to product L.

The share of product 5 in the total net cost of products at the division point is 18,000:118,000 = 0.153. Therefore, costs in the amount of 0.153 ■ 50,000 = 7,650 rubles are allocated to product 5.

The pure implementation method is quite simple and does not depend on subsequent decisions of the enterprise management to continue the technological process after the cutoff point.

Constant gross profit percentage method. With this method, the costs of complex production are distributed so that the overall percentage of gross profit is the same for each type of product.

Example 4.18

The enterprise produces products L and 5 from the same raw materials. Complex costs before the cutting point amounted to 50,000 rubles. Products L and 5 after the cutting point are subject to further processing. Product L is processed into product L1 (additional costs -20,000 rubles). Product IN processed into a product IN 1 (additional costs 10,000 rubles). 800 liters of product sold A 1 at a price of 150 rub/l and 400 l of product IN at a price of 70 rub/l.

It is necessary to distribute costs using the constant gross profit percentage method.

Total costs = Complex costs + Additional costs for the production of product A1 + Additional costs for the production of product B1 = 50,000 + 20,000 + 10,000 = 80,000 rubles.

Gross profit = Total expected sales - Total costs =

148,000 - 80,000 = 68,000 rub.

Gross Profit Percentage = Gross Profit: Total Expected Sales = 68,000:148,000 * * * 0.459.

Product cost A1 = Expected sales volume of product L1 x x (1 - Percentage of gross profit) = 120,000 (1 - 0.459) = 64,920 rubles.

Costs of complex production allocated to product A1 =

Cost of product A1 - Additional costs for production of the product = 64,920 - 20,000 = 44,920 rubles.

Product cost B1 = Expected product sales volume IN 1 x x (1 - Gross profit percentage) = 28,000 ■ (1- 0.459) = RUB 15,148.

Distributed per product IN 1 complex production costs =

Product cost IN 1 - Additional costs for production of the product = 15,148 10,000 = 5148 rubles.

We see that due to rounding errors, the result is 44,920 + 5148 * 50,000.

Distribution method. With this method, products are not divided into main and by-products. All products obtained are recognized as related (or joint). Accordingly, the cost of all resulting products is calculated. In this case, the costs of complex production are distributed between products. In principle, distribution can be based on:

• natural indicators. As a rule, such indicators are the weight or volume of the products obtained. However, such a distribution in most cases leads to an inadequate overestimation of the profitability of some products and an underestimation of the profitability of others;
• cost indicators. This distribution method seems more reasonable. In this case, the costs of complex production are distributed between products in proportion to the cost share of each product in the total cost of all products received.

The formula for calculating the cost of products based on cost indicators is as follows:

Product unit cost =

= (Costs of complex production Market value of the product)/Market sum of the costs of all products.

Varieties of cost calculations for production of material production industries can be presented in the form of the following classification.

1. Depending on the time of compilation:

a) before the start of production, manufacturing, release of products:

Estimated (design and estimate) calculations;

Planned calculations;

Standard calculations;

b) after completion of production and sales of products, works, services:

Reporting, actual calculations;

Transfer (internal) calculations.

2. Depending on the completeness of inclusion of costs in calculation calculations:

Calculation of variable (direct) costs;

Shop cost calculations;

Calculation of the full cost of the manufacturing enterprise;

Calculation of the consolidated cost of production of a firm, company, corporation of enterprises.

3. Depending on the level of detail of the calculation calculations:

Cumulative (without detailed disclosure of cost items) calculations;

Elective (detailed) calculations.

4. Depending on the object of calculation:

Calculation of the cost of products and semi-finished products;

Calculation of the cost of work and services;

Parametric calculations.

5. Depending on the length of the cost coverage period:

Annual calculations of product costs;

Quarterly calculations;

Monthly calculations;

Operational (daily, weekly) cost calculations of products.

There may be other principles of classification and types of calculations, for example, depending on the degree of completeness of calculations - current (until the completion of work on the order) and final calculations; depending on the scope and processes of activity - calculating the cost of purchasing raw materials, materials, fixed assets and other assets, calculating individual operations and stages of production, calculating the cost of defects, mastering products, etc.

For management accounting, the classification of calculations depending on the time of their preparation is of particular importance.

Preliminary (specified) calculations are made for products intended for release in order to assess their cost-effectiveness for a given enterprise or the lowest price limit on the market.

Design, estimate, design and estimate calculations are calculated for products being designed or newly developed. Their cost is determined according to the design and engineering departments of the enterprise or specialized organizations on the basis of working drawings and specifications using standards and price tags from relevant reference books, catalogs or based on previous experience.

Planned calculations provide for the level of costs for production and sales of products that must be achieved during the planned period of time, usually a month, quarter, year. The composition of calculation objects and their quantitative parameters have already been determined and established. The level of costs reflected in the planned cost estimate is the average for the planned period of time. For previously produced products, it can be based on a planned target to reduce costs.

Standard calculations characterize a given level of costs on the basis of detailed standards, differentiated by components and manufacturing operations. The standards may be revised during the reporting period. They define a strict standard of costs allowed at the beginning of the period for a part, assembly, semi-finished product, or product as a whole.

Transfer (self-accounting) calculations include only those costs, the level of which directly depends on the production and economic activities of a workshop, site or other cost location. At the same time, the consumption of material resources is assessed according to planned prices and tariffs, and mutual claims of one workshop to another are taken into account (costs during downtime due to the fault of a subcontractor, losses from defects, etc.). Transfer calculations differ from shop cost calculations in that the latter include all planned or actual costs of the shop.

Cumulative calculations usually consist of two or three items characterizing the main expense and the additional costs associated with it. An example is the calculation of the cost of procurement of materials and acquisition of fixed assets, where purchase prices, transportation and procurement costs, and installation costs of certain objects are indicated.

Elective calculations contain a detailed list of costs included in the cost of products and services. These can be not only ordinary costing items, but also their breakdown by type, subtype and group. In calculating the cost of compact audio discs, for example, many leading companies highlight the reimbursement of the cost of manufacturing the matrix, the cost of materials, the performer's fee, payment for orchestral accompaniment, etc. The number of such articles and subarticles is 20-30 titles.

Parametric calculations occupy a special place in management accounting. They represent a calculation of the cost not of the object of calculation (machine, machine, unit), but of a unit of parameter of its productivity and other useful properties. Thus, for certain types of machines and other equipment, the cost of a machine-hour of operation can be calculated, for refrigerators - costs per cubic meter or cubic decimeter of useful volume, for electrical equipment - costs per 1000 kilowatts of power. In general, parametric calculations characterize the costs of using a particular product. Parametric calculations are mainly used in mechanical engineering, but their principles can be applied in the chemical, woodworking and some other industries.

The main thing in accounting of production and sales costs is the calculation of the actual cost of commercial output and its individual unit. In management accounting, it is also important, although the main attention is paid to estimated, planned and especially standard calculations. Calculation of the actual cost of products and services in management accounting serves as a means of monitoring the implementation of the parameters underlying preliminary calculations.

Using the final (actual) calculation, the actual profitability of individual products and services is determined. If a cost estimate is compiled based on accounting data for all the costs of an enterprise for a certain period, it is considered final, if based on data on costs of only part of the cost areas, it is considered intermediate.

The need for intermediate calculations may arise in production with a long production cycle (in heavy engineering, the aviation industry, food production with a curing process, etc.).

Calculations can be calculated on the basis of all costs (direct, proportional and indirect general, usually constant) or only part of the costs (direct, proportional, variable).

The full costing system involves assigning indirect costs to types of products. Indirect costs are grouped by places where costs are generated and centers of responsibility, and then distributed by type of product, work, and service in proportion to a certain base.

Use as a base:

Direct labor costs in man-hours;

Direct labor costs (wages of production workers);

Equipment operating time in machine hours;

Volume of products produced.

Reduced cost calculation (marginal costing) is intended to calculate the coverage rate (margin) for each product, service and for the enterprise as a whole.

In marginal costing, overhead costs are not allocated to specific products and services. In the total amount, they are attributed to the cost of products sold or the financial result of the enterprise. With the direct counting method, the amount of expenses for the production of calculated products is the turnover on the debit of the calculation accounts of the main or auxiliary production (for example, when generating electricity at hydroelectric power stations, mining coal and non-metallic minerals, etc.).

In many cases, the costs recorded on costing accounts cannot be directly attributed to certain types of products and are distributed between them in full or partially in proportion to established bases (for example, in multi-product production and manufacturing). If during the manufacturing process, in addition to the main products, by-products are produced, their cost is subtracted from the calculated cost of production of the main product. The amount of costs for an increase or decrease in work in progress is also excluded from the calculated set of costs.

In most industries, combined methods are used to calculate the total amount of calculated costs.