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 for 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 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 somewhat 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 production 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

	Product A 600
Consumption rate	Price without VAT, rub.		Costs for the entire issue, rub.
Electricity
Piece workers' wages
Deductions from wages of piece workers
Total variable costs
Overheads
Full cost
Costing items	Product B 1 100
Consumption rate	Price without VAT, rub.	Costs per unit of production, rub.	Costs for the entire issue, rub.
Electricity
Piece workers' wages
Deductions from wages of piece workers
Total variable costs
Overheads
Full cost
Costing items	Amount of expenses for products, rub.
Electricity
Piece workers' wages
Deductions from wages of piece workers
Total variable costs
Overheads
Full cost

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.).

At the enterprise, cost accounting is carried out according to the following items:

1. Raw materials and basic materials. Under this article, the cost of livestock transferred for slaughter in meat and fat production is taken into account separately for each type; the cost of meat, offal, edible fats and intestinal products from our own meat and fat production, transferred to sausage and canning production.

2. Returnable waste. This is the cost of capitalized production separately for each type of livestock at the prices of possible use of confiscated carcasses, intestinal slurry, technical fat mass and other waste. When calculating the cost of production, the cost of returnable waste is subtracted from production costs.

3. Transportation and procurement costs. These are the costs of maintaining reception points, livestock there, transporting livestock to the meat processing plant, and amounts reimbursed to donors for delivering livestock to the meat processing plant. These costs are accounted for separately for each type of livestock.

4. Auxiliary materials for technological purposes. This is the cost of spices, chemicals, packaging materials, containers, feed for lairage, etc.

5. Fuel and electricity for technological purposes.

6. Basic wages for production workers.

7. Additional remuneration for production workers.

8. Contributions for social needs.

9. Expenses for preparation and development of production.

10. Expenses for maintenance and operation of equipment.

11. Shop expenses.

12. General factory expenses.

13. Losses from marriage. These are unreimbursed losses from defects, attributed to the cost of finished products (bombing of canned food, semi-finished products and sausages sent due to damage to the technical products workshop).

14. Other production costs.

Shop and general plant expenses are included in the cost of production in proportion to the basic wages of production workers.

In accordance with the Tax Code of the Russian Federation, the costs that form the cost of production are grouped into the following elements: material costs (minus the cost of waste), labor costs, deductions for social needs, depreciation of fixed assets, and other costs.

The cost structure is the ratio of elements and items, expressed as a percentage of the total.

Analytical accounting of costs for meat and fat production is carried out by type of livestock processed. To simplify the determination of the cost of production, only the cost of meat by type is calculated.

Related products (by-products, fats, skins, etc.) and returnable waste (confiscated carcasses, intestinal products, etc.) obtained from production remain in the accepted estimate (at prices of possible use) and are not further calculated. Therefore, all changes in costs in meat and fat production are reflected in the cost of meat.

When calculating the cost of products, a non-semi-finished version of the step-by-step calculation method is used. The object of calculation is meat on the bones by category for each type of livestock, the calculation unit is one ton.

Due to the large differentiation in the assortment, category and grade of products, the coefficient calculation method is used. To convert products into conditional ones, certain coefficients are established.

Analytical accounting of costs in sausage production is carried out by redistribution. When calculating the cost of products, a semi-finished version of the incremental costing method and the standard method are used.

At the first stage (preparation of raw materials), the main products are obtained - semi-finished products (trimmed meat, raw materials for smoked meats, lard), waste (bones, veins, trimmings, etc.) and related products (raw fat, side lard, neck cut, curl, nipple part, etc.).

The objects of calculation are the types of main products, taking into account grade and quality. For example, premium trimmed beef meat - tenderloin, 1st grade beef meat, lean pork, front ham, etc. Waste and related products obtained from production are valued at prices of possible use and are not further calculated.

When calculating the cost of semi-finished products of the curing shop, to the cost of meat transferred to the curing department, add the cost of work in progress at the beginning of the reporting period, the costs of the curing shop and subtract the cost of work in progress at the end of the reporting period.

The resulting costs are divided by the amount of semi-finished product received from the curing shop.

At the second stage (cooking and smoking sausages), sausages and smoked products are produced by type and grade.

Boiled sausages in the thermal section and in the cooling section are considered work in progress at this stage; semi-smoked sausages for local sale, the quantity of which is determined based on actual weighing data when transferred to the expedition in the first days of the next month; smoked and semi-smoked sausages with a long drying cycle, the quantity of which is determined according to portion accounting data.

The objects of calculation are sausages and smoked products by type and grade. The calculation unit is 1 t.

When calculating the cost of products, the incremental method of calculation with elements of the normative one is used.

For the second stage, two calculations are made: the cost of producing sausages and the cost of sausages by type and grade.

The actual costs of producing sausages for the reporting period consist of the costs of work in progress at the beginning of the reporting period, the cost of raw materials (semi-finished products of the first stage), main (wheat flour, starch, eggs, intestinal casings), auxiliary (sugar, salt, onions, garlic, twine to link sausage products, etc.) materials and other costs of the cooking and smoking shop minus the costs of work in progress at the end of the reporting period.

The resulting costs are distributed among types and grades of sausage products in proportion to cost standards for actual product output (similar to the distribution of costs by type of product at dairy industry enterprises).

Then the found costs must be divided by the number of tons of this type of sausage actually produced, resulting in the actual cost of 1 ton.

When planning the production of a certain type of product, the enterprise is guided by the data of the developed technological maps. Such maps take into account the consumption rates of raw materials and basic materials.

For example, let’s take boiled sausage “Ostankinskaya”. The calculation unit is 100 kg of sausage.

Let's look at an example of a technological map in Table 1.

Table 1 - Technological map for the consumption of materials for the production of boiled sausage "Ostankinskaya". Consumption of raw materials per 100 kg of finished products

Name of raw materials	Consumption, kg
Beef, premium
Beef 1 grade
Beef 2nd grade
Total beef
Pork lean
Pork lean
Total pork
Total trimmed meat
Powdered milk
Granulated sugar
Black pepper
Allspice
Sodium nitrate
Cardamom
Total spices
Water or ice
Total minced meat

Based on such maps, a planned calculation of the cost of individual types of products is drawn up and represents a calculation of costs according to the costing items for the production of a unit of the corresponding type of product or service in the planning period.

At a meat processing plant, planned product cost estimates are drawn up in order to control the actual cost of production and find optimal ways to reduce product costs.

In calculation items, when calculating the planned cost, approved standards for the consumption of materials and energy are used.

The amount of wages is also determined according to the approved rates. General production and general business expenses are distributed in proportion to the amount of the basic salary of workers directly involved in the manufacture of products.

Let's consider the calculation of the planned and actual cost of 100 kg of sausage in tables 2 and 3.

Table 2 - Calculation of the planned cost of 100 kg of Ostankinskaya sausage

Cost item		Structure, %
Raw materials:
beef
Total raw materials and materials
Auxiliary materials
Social contributions needs
General production expenses
Factory overhead
Other products expenses
Total planned production cost	14 225,19

According to Table 1, it is clear that the planned production cost of 100 kg of sausage is 14,225.19 rubles. At the same time, the largest share in the cost structure is occupied by such an item as raw materials and supplies. The share of this item in the total cost is more than 85%. Among other articles, it is worth noting fuel and energy for technological purposes. The amount of costs for this type of expense is 1,150 rubles in the planned calculation; in the structure, its share is slightly more than 8%. The remaining cost items have an insignificant share in the structure of product costs.

Consolidated accounting of production costs is carried out in the order journal No. 10. It is compiled on the basis of the final data of the cost accounting sheets of workshops (form No. 12), accounting for the costs of service industries and farms (form No. 13), accounting for general business expenses, deferred expenses and non-production expenses (form No. 15), etc.

In railway number 10, all costs incurred for their elements are reflected from the credit of the corresponding material and settlement accounts. A checkerboard form of recording production costs is used, which provides summary data on costs for individual cost elements and costing items. LLC Meat Processing Plant Kungursky uses a semi-finished version for synthetic cost accounting, where calculation (cost grouping) of the cost of production of each workshop is calculated.

After the release of finished products, based on the summary statements, the actual costing of a unit of production is made. shares.

its share is just over 8% of raw materials. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

" expenses according to prices. Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Table 3 - Calculation of the actual cost of 100 kg of Ostankino sausage

Cost item	Actual cost, rub.	Structure, %
Raw materials:
beef
Total raw materials and materials
Auxiliary materials
Fuel and electricity for technological purposes
Main and additional production workers' salaries
Social contributions needs
Expenses for maintenance and operation of equipment
General production expenses
Factory overhead
Other products expenses
Total production cost	14 812,77

According to the actual calculation, the production cost is 14,812.77 rubles, which is 587.58 rubles. more than determined in the planned cost estimate. To identify the reasons for the excess of the actual cost over the planned one, a detailed analysis of the cost items is necessary in order to bring the actual cost to the planned one.

In modern conditions of 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, a critical area of ​​accounting at an 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 to extra-budgetary funds from the amount of wages of production workers engaged in production;
• 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 the following types of costs can be calculated:

• 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.

Index	March 2017	April 2017
1. Raw materials and supplies	456356	480679
2. Purchased semi-finished products	127568	187654
3. Returnable waste	20679	21754
4. Electricity costs for technological purposes	4580	4860
5. Fuel costs for technological purposes	2467	2070
6. Basic wages for production workers	34578	35560
7. Additional wages for production workers	11098	10655
8. Contributions to extra-budgetary funds in the amount of basic and additional wages of production workers	13795	13957
9. Expenses for development and preparation of production of new types of products	3560	3890
10. General production expenses	6777	7132
11. General expenses	7907	7698
12. Selling expenses (commercial expenses)	3540	4135
13. Production cost (1+ 2 -3 + 4 + 5 + 6 + 7 + 8 + 9 +10 +11)	648007	732401
14. Full cost (13+12)	651547	736536

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 capabilities of the software. In this case, the process of calculating the cost of production is carried out.

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 the production of 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 a total indicator of the funds spent, 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 for individual types of expenses and summarized.

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 a percentage of the total. 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 in the interest rate of a 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 an 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, the involvement of 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 of plastic pipe will be equal to 8 rubles. 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 finished goods warehouse. 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 cost of goods 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 are money spent on equipment repairs, fuels and lubricants, salaries of management personnel, etc., but not directly involved in the creation of goods. To analyze net income from the sale of manufactured products, you do not need to take into account indirect costs.

In commercial enterprises it is 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 that reflects how much money was invested in the manufacture of products during the 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.

The resulting cost of goods sold is 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:

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;
· social insurance contributions – 37% of the wages 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;
· transportation costs – 14% of 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