Procedure and rules for preparing cost estimates for services. How to calculate the cost of a unit of production: types, costing methods What is product costing

Production costs (cost)- these are the current costs of the company expressed in monetary form for the production and sale of products, which are the calculated price base.

Costing unit- this is a unit of a specific product (service) according to costing items (according to costing).

The basis for calculating prices is calculating production costs (distribution costs).

Costing compiled based on the unit of measurement of the quantity of products adopted, taking into account production specifics (1 meter, 1 piece, 100 pieces if produced simultaneously). The costing unit can also be the unit of the leading consumer parameter of the product.

Lists of costing items reflect the features of production.

For modern domestic practice, the following list of calculation items can be considered the most characteristic:

· raw materials and supplies;

· fuel and energy for technological purposes;

· wages of production workers;

· wage accruals for production workers;

general production expenses;

· general running costs;

· other production costs;

· commercial expenses.

Items 1-7 are called production costs, since they are directly related to servicing the production process. The total production costs are production cost. Article 8 (commercial expenses) expenses associated with the sale of products: costs of packaging, advertising, storage, partially transportation costs. The sum of production and commercial expenses is full cost of production. There are direct and indirect costs. Direct expenses relate directly to the cost of a specific product. According to the above list, direct costs are represented by items 1-3, which is typical for most industries. Indirect costs usually associated with the production of all products or several of their types and are attributed to the cost of specific products indirectly - using coefficients or percentages. Depending on the specifics of production, both direct and indirect costs can vary greatly. For example, in monoproduction, direct costs are almost all costs, since the result of production is the release of one product (shipbuilding, aircraft construction, etc.). On the contrary, in instrumental processes (chemical industry), where a range of other substances are produced simultaneously from one substance, almost all costs are indirect.

There are also semi-fixed and semi-variable costs. Conditionally permanent are expenses whose volume does not change or changes slightly with changes in the volume of output. For the vast majority of industries, these can be considered general production and general business expenses. Conditional variables They consider expenses, the volume of which is directly proportional to changes in the volume of output. Usually these are material, fuel and energy costs for technological purposes, labor costs with accruals. The specific list of costs depends on the specifics of production.

Manufacturer's profit in price is the amount of profit minus indirect taxes received by the manufacturer from the sale of a unit of goods.

If prices for goods are free, then the amount of this profit depends directly on the pricing strategy of the manufacturer-seller.

If prices are regulated, then the amount of profit is determined by the profitability standard established by the authorities and with the help of other levers of direct price regulation.

In modern Russian conditions, the objects of direct price regulation at the federal level are natural gas prices for monopolistic associations, electricity tariffs regulated by the Federal Energy Commission of the Russian Federation, tariffs for modes of transport with the largest freight turnover (primarily tariffs for freight railway transport), the price of vital medicines and services that are the most significant from a national economic and social point of view.

The object of direct price regulation by the constituent entities of the Russian Federation and local authorities is a much wider range of goods and services. This list depends critically on two factors: the degree of social tension and the capabilities of regional and local budgets. The higher the social tension and the larger the volume of budget funds, the greater the scale of direct price regulation, other things being equal.

In Russian practice, with state regulation of prices and in the vast majority of cases with a system of free prices, the full cost of a unit of goods is taken into account as a basis for using the percentage of profitability when calculating profits.

Example. The cost structure by costing items per 1000 products is as follows:

1. Raw materials and basic materials - 3000 rub.

2. Fuel and electricity for technological purposes - 1500 rubles.

3. Payment for main production workers - 2000 rubles.

4. Charges for wages - 40% of the wages of main production workers

5. General production expenses - 10% of the wages of the main production workers.

6. General business expenses - 20% of the wages of the main production workers.

7. Transportation and packaging costs - 5% of production costs.

It is necessary to determine the manufacturer's price level for one product and the amount of profit from the sale of one product if the profitability acceptable to the manufacturer is 15%.

Calculation

1. We calculate in absolute terms indirect costs, given as a percentage of the wages of the main production workers, per 1000 products:

· accruals for wages = 2000 rubles. *40% : 100% = 800 rub.;

· general production costs = 2000 rub. *10% : 100% = 200 rub.;

· general business expenses = 2000 rub. *20% : 100% = 400 rub.

2. We determine production cost as the sum of expenses of items 1-6.

· Production cost of 1000 products = 3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 (rub.).

3. Transportation and packaging costs = RUB 7,900. 5% : 100% = 395 rub.

4. Total cost of 1000 products = 7900 rubles. + 395 rub. = 8295 rub.; total cost of one product = 8.3 rubles.

5. Manufacturer price for one product = 8.3 rubles. + 8.3 rub. 15% : 100% = 9.5 rub.

6. Including profit from the sale of one product = 8.3 rubles. 15% : 100% = 1.2 rub.

Manufacturer price- price, including cost and profit of the manufacturer.

Actual sales of goods (services) according to manufacturer's prices(manufacturer price, factory price) is possible mainly in the case when there are no indirect taxes in the price structure. In modern economic practice, the list of such goods (services) is limited. As a rule, indirect taxes are present in the price structure as direct price-forming elements. The prices of the absolute majority of goods (services) include value added tax(VAT). The price structure for a number of goods contains excise tax. This indirect tax is included in the price of goods that are characterized by inelastic demand, i.e., an increase in the price level as a result of the inclusion of an excise tax does not lead to a decrease in the volume of purchases of this product. Thus, the fiscal tax function is implemented - ensuring budget revenues.

At the same time, excisable goods should not be essential goods: the introduction of an excise tax in this case would contradict the requirements of social policy. In this regard, in both domestic and international practice, alcohol products and tobacco products are primarily excisable. Goods such as sugar and matches, which are characterized by the highest degree of demand inelasticity, are not excisable because they are included in the list of essential goods.

Along with the main federal taxes (value added tax and excise tax), prices may include other indirect taxes. For example, until 1997 In Russia, a special tax was included in the price structure. In 1999 sales tax was introduced in almost all regions of the Russian Federation. These indirect taxes were later removed.

Let us dwell on the methodology for calculating the amount of value added tax in price as the most common tax.

The basis for calculating value added tax is the price excluding VAT. VAT rates are set as a percentage of this base.

Example. The manufacturer's price level is 9.5 rubles. for one product. The value added tax rate is 20%. Then the level of the selling price, i.e. the price exceeding the manufacturer’s price by the amount of VAT, will be:

Tsotp = Tsizg + VAT = 9.5 rubles. + 9.5 rub. 20% : 100% = 11.4 rub.

Price elements also include intermediary wholesale markup And trade markup, if the product is sold through a retail chain.

Selling price- the price at which the manufacturer sells products outside the enterprise.

The selling price exceeds the manufacturer's price by the amount of indirect taxes.

Costing methods

Costing methods- these are methods for calculating production costs, production costs, volume of work in progress, based on cost calculation. There are simple, normative, custom, and incremental methods of calculation.

Standard calculation method is a method of calculating cost used in enterprises with mass, serial and small-scale production and in other industries. Mandatory conditions for the correct application of the standard calculation method are:

• drawing up standard calculations according to the norms in force at the beginning of the month;
• identification of deviations of actual costs from current standards at the time of their occurrence;
• taking into account changes in current regulations;
• reflection of changes in current standards in standard calculations.

The current standards are those according to which materials are currently released to workplaces and workers are paid for work performed.

Custom costing method

Custom costing method is a method of calculating cost used in enterprises where production costs are taken into account on individual orders for a product or work. These are mainly enterprises with individual and small-scale production types. In a broad sense, an order represents one or a small series of similar products accounted for in such a way as to distinguish these products from others. The object of accounting and calculation is the order, which is assigned a number. In a narrower sense, an order is understood as “... a complex product (its units, components) in a single production, small batches of identical products in small-scale production, as well as certain types of work (repair, construction and installation, etc.).” To account for costs for each order, a separate analytical account (card) is opened indicating the order code, which is indicated in all primary documents. Production costs are aggregated in analytical accounting in strict accordance with open orders. Thus, this method allows you to isolate production costs and individualize them for each calculated object. The use of the custom costing method is justified only when the following conditions are met: the ability to highlight the costing object at a certain stage of its creation and implementation; there is an objective need to obtain data not on the average, but on the individual cost of objects for each open order...

Lateral calculation method- this is a method of calculating cost used in enterprises where the source material undergoes a number of reprocessing processes during the production process or where different types of products are obtained from the same source materials in one technological process. Calculation of product costs using the incremental method can be of two options: semi-finished and unfinished. In the semi-finished version, the cost of production is calculated for each stage, which consists of the cost of the previous stage and the costs of this stage. The cost of production of the final stage is also the cost of the finished product. In the non-semi-finished version, only the cost of production of the final stage is calculated. With this option, costs are taken into account separately for each processing stage without taking into account the cost of production from previous processing stages. The cost of finished products includes all costs of its production in all stages. With the incremental costing method, as with other methods, the cost of all products is first determined, and then the cost of its unit. The cost per unit of production is calculated in various ways depending on the characteristics of the technological process.

References

• New Economic Dictionary / Ed. A. N. Azriliyan. - M.: , 2006. - 1088 p. ISBN 5-89378-014-0;
• Raizberg B. A., Lozovsky L. Sh., Starodubtseva E. B. Modern economic dictionary, - M.: Infra-M, 2006.
• Kozlova E.P., Patrushin N.V. , Babchenko T.N. Accounting in industry. – M.: Finance and Statistics, 1993. – 432 p.: ill. ISBN 5-297-00203-8.
• Bochkareva I.I., Levina G.G. Financial accounting: textbook /I.I. Bochkareva, G.G. Levina; edited by Prof. Ya.V. Sokolova. – M.: Master, 2008. -413 p.

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See what “Calculation” is in other dictionaries:

- (Latin calculus, pebble, pebble; because in ancient times they counted with the help of pebbles). Calculation, pricing. Dictionary of foreign words included in the Russian language. Chudinov A.N., 1910. CALCULATION price. A complete dictionary of foreign words... Dictionary of foreign words of the Russian language

CALCULATION, calculations, many. no, female (lat. calculatio account, calculation) (bargaining). Calculation of the purchase and sale cost of goods. Product costing. Book costing (counting the number of typographic characters in order to determine the cost of the publication) ... Ushakov's Explanatory Dictionary

- (from Latin calculatio account, calculation) an accounting calculation of costs, expenses in monetary terms presented in tabular form for the production and sale of a unit of product or batch of products, as well as for the implementation of work and services. Calculation serves... ... Economic dictionary

- (accounting cost) See: costs, expenses (cost). Business. Dictionary. M.: INFRA M, Ves Mir Publishing House. Graham Betts, Barry Brindley, S. Williams and others. General editor: Ph.D. Osadchaya I.M.. 1998. Calculation... Dictionary of business terms

Calculation, calculation, calculation Dictionary of Russian synonyms. calculation noun, number of synonyms: 1 cost calculation (1) ... Synonym dictionary

calculation- Calculation of costs for a given unit, based on established technical and technological parameters and corresponding regulatory indicators [Terminological dictionary for construction in 12 languages ​​(VNIIIS Gosstroy USSR)] calculation Method... ... Technical Translator's Guide

Technical railway dictionary

Costing- the result of calculation, i.e. calculation procedures for determining the organization's costs per unit of products (works, services) produced...

The definition of “calculation” means a kind of process of calculating the volume of financial costs, which, first of all, are directly related to the production and the fact of sales of a single specific unit of product, and under a separate cost item.

Essentially, costing is a document that displays costs that are directly related to the production and sale of a unit of goods. In the calculation under consideration all costs without exception are necessarily grouped according to cost items, depending on where they are formed, as well as their purpose.

In parallel with this, the direct object of the calculation under consideration is rightfully considered to be a specific product, or any service provided, or work performed.

To achieve a certain goal, regulatory, planned and reporting types of calculation are formed.

Standard calculation can be calculated on the basis of existing technical standards and financial cost standards.

In its turn planned costing is formed solely for the purpose of determining the planned cost per unit of goods.

Reporting type of calculation is formed at the end of the reporting period and displays all available costs for the production and sale of a unit of goods solely on an actual basis. This is necessary, first of all, for the purpose of analysis, as well as comparison of predicted and actual costs, including identifying reserves for the possibility of reducing costs (including planning various measures to reduce costs).

The name and direct composition of cost items in the calculation are calculated by recommendations for each specific industry.

Calculation scheme with formula

For a detailed explanation, let’s take, for example, costing and determining selling costs.

Calculation scheme The cost calculation under consideration is as follows:

1. Returnable waste must be calculated from the costs of raw materials and related materials (a certain percentage must be taken).
2. To calculate the additional salary, it is necessary to take into account information such as: if the basic salary is over 200 thousand rubles, then the additional salary is 10% of the base salary, if less - 15%.
3. The fact of accrual on wages is 30% of the base amount and additionally.
4. The cost of maintaining the functionality of various equipment is only 5% of the base wage.
5. General business costs amount to 9% of the average wage.
6. As for general production, the figure is 18% of (25% BZP + 75%D). Moreover, WFP is the basic wage for hired employees, and D is the additional provided.
7. The production price is equal to the sum of the costs of maintaining the operation of the process, providing the necessary raw materials and other materials, fuel, auxiliary components, and so on, minus age-related waste.
8. Non-production costs (meaning costs) are 3% of the production price.
9. Total cost = production + production costs.
10. The manufacturer's income is necessarily calculated as a percentage of the total cost.
11. Wholesale cost = total + manufacturer's income.
12. VAT should be calculated exclusively on the wholesale cost.

Moreover, the selling wholesale cost = wholesale cost + indirectly accrued taxes.

Explanations

Explanations for the definition of some calculation items are as follows: next:

The cost of goods B and C is calculated using a similar principle.

It is worth noting that you can do it in such a way that Excel takes the source information for the definition simultaneously in the corresponding tables.

For example, raw materials and supplies are from the generated production report, and wages are from the corresponding statement.

The list of costing items displays production feature.

Directly for domestic modern practice, the most characteristic, in fact, can be considered the following: main list of costing items, How:

• raw materials and supplies;
• fuel and energy for necessary technological purposes;
• wages for hired staff;
• general production financial costs;
• general miscellaneous expenses;
• other production costs;
• various other .

Articles 1 to 7 are usually called production costs, since they are for the most part directly related to servicing the immediate production process. The size of production costs forms the production cost.

Article 8(meaning commercial costs) costs directly related to the sale of goods, namely: financial costs for packaging, advertising purposes, ensuring safety and, in part, even financial transport costs.

Additionally, it is worth paying attention to the fact that indirect costs, expressed as coefficients or percentages, are directly related to the production of all products without exception or their individual varieties.

The specifics of the company sort of “dictate” the list of direct and indirect costs. For example, in the field of shipbuilding, almost all financial costs without exception are classified as direct costs. As for the chemical industry, almost everything here relates to indirect costs.

Application

The main tasks of calculating the cost of goods are determined solely by the purpose of the calculation, and can be formulated as follows:

In fact, calculating the cost of goods, work or services themselves can be divided into several stages.

At the first stage, all necessary cost calculations are carried out for all goods without exception. The next step is to calculate the actual cost for each individual product. At the final stage, the cost of a unit of goods performed in accordance with the contract of work or service provided is determined.

However, in reality, the process itself is a little more complicated, which is largely due to the process of so-called zeta expenses.

Additionally, I would like to note that until recently, costing systems had only one goal - to evaluate the existing stocks of finished goods and various semi-finished products of our own production, which is extremely important for internal production purposes, as well as the formation of external necessary reporting and calculation of income levels.

Examples

To be able to understand in more detail the essence of determining the calculation of the cost of goods, it is recommended to refer to the available examples.

These calculation examples will allow you to significantly minimize the risks of obtaining false information as a result of the calculations made.

A detailed calculation of product costs is presented in this manual.

Grade

Accounting for business processes

Costing

Grade

Lecture outline

MAIN ECONOMIC PROCESSES

Lecture No. 5 COST MEASUREMENT AND ACCOUNTING PRINCIPLES

Grade– a method of monetary expression of accounting objects (property, liabilities and business transactions) by adding up the costs incurred in them to reflect them in accounting and financial statements. The use of assessment ensures the reality and comparability of indicators of economic activity of enterprises.

Assessment requirements:

reality of assessment – reflection of the actual value of certain types of funds and sources of their formation (correspondence of the monetary expression of accounting objects to their actual value). The reality of balance sheet items is ensured by the reliability of accounting data and the principles of assessing economic assets. The reality of assessment requires accurate calculation (calculation) of the actual cost of all accounting objects;

unity of assessment – uniformity and immutability. The same accounting objects are valued equally in all organizations during the entire period of their stay at the same stage of the circulation. Such uniformity of assessment is achieved by establishing mandatory provisions, instructions, accounting and calculation rules.

The assessment is carried out as follows:

property acquired for payment is assessed by summing up the actual costs incurred for its purchase (for the acquisition of an object, interest paid on a commercial loan provided upon acquisition, markups (surcharges), commissions paid to supply, foreign economic and other organizations, customs duties and other payments, costs of transportation, storage and delivery carried out by third parties), excluding value added tax;

property received free of charge , is assessed at the current market value on the date of acceptance for accounting (data on the current price must be confirmed by documents or by experts);

property manufactured within the organization itself , is determined based on the actual costs associated with the production of these fixed assets.

Asset revaluation carried out to determine the fair value of the asset at the date of revaluation. Revaluations should be carried out with sufficient regularity to ensure that the carrying amount does not differ from the fair value at the reporting date.

Costing– a method of grouping costs and determining the cost of acquired material assets, manufactured products and work performed. Costing is an accounting calculation of costs and expenses in monetary terms for the production and sale of a unit (or batch) of a product, presented in tabular form.

Calculation object – production product, technological phase, stage, etc., i.e. products of varying degrees of readiness, types of work or services.

Costing unit – calculating object meter. In the processing industries, the costing unit of production, for example, is 1 ton or 1 c. For homogeneous products, conventional enlarged costing units are used (for example, 100 pairs of shoes, 100 meters, 1000 cans).

Types of calculation depending on the time of compilation:

1. standard costing is calculated at the beginning of the reporting period and represents the amount of costs that the enterprise at the time of drawing up the calculation, based on the technical level of production and existing technology, will spend per unit of output, taking into account the current norms and standards on an item-by-item basis (current cost standards);

2. planned calculations compiled before the start of the reporting period. In these calculations, the amount of material and labor costs for the production of the planned quantity of products is calculated. They are compiled based on planned expenditure rates and other planned indicators for the reporting period (in this case, expenditure norms are average). Estimate calculation, which is a type of planned costing, is compiled to determine the price when making payments to customers separately for a one-time order or work (a unique product).

3. reporting calculations are drawn up after the completion of business processes. The purpose of reporting costing is to determine the actual (real) cost of products, work performed and services (the actual cost of production also includes unplanned non-productive expenses). In this case, accounting data on actual production costs and the quantity of products (works, services) produced are used.

Types of cost calculations:

4. TO production cost calculation expenses incurred in the production sector are reflected;

5. Full cost calculations differ from production cost calculations by the amount of costs associated with selling products.

The calculation card in the OP-1 form is used to determine the selling price separately for each dish (product) using calculation. A calculation card can be compiled based on the cost of raw materials per hundred dishes to most accurately determine the price of one dish (item). OKUD form code 0330501.

When changing the components in the raw material set of a dish and the price of raw materials and products, the new price of the dish is determined in the subsequent free columns of the calculation card, indicating the date of the changes made in the header. The “Date of Compilation” column indicates the date of the last entry in the card.

The correctness of each calculation of the price of a dish (product) is confirmed by the signatures of the production manager and the person making the calculation, and approved by the head of the organization. The decoding of the signatures is indicated in the first column along the corresponding lines.

Types of calculation

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 on the basis of a relatively narrow range of data for calculating product costs: equipment productivity, product output, specific

Consumption rates for 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. In contrast to the planned standard costing, it 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 costing 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 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