Probably, many know that one of the main andthe main economic indicators of any production is the cost of goods or products. Theoretically and practically, knowledge of the concept of cost makes it possible to conduct analysis and planning of production activity in any enterprise. Such a concept as a full cost price takes into account all costs incurred by the enterprise during the production of products, as well as their implementation.
The cost of goods is one of the mostimportant components of any sale. This is true in view of the fact that it is not possible to calculate the correct price for a future product or service without cost. Special difficulties in determining the cost of production are for start-up entrepreneurs, who for the first time faced this issue. It should be noted that it is with the study of the concept of full cost and the acquisition of skills for its definition should start any business.
It should be clearly understood that the total cost price is the sum of the monetary costs that are spent in the course of production and sale of finished products.
Determining the cost of production is not too difficult task - you only need to know the actual data that the enterprise has.
So, the instruction on calculation of the cost price:
- The methods by which the cost is calculated,not numerous - there are only two of them. They are represented by calculation on the basis of calculation and calculation on the basis of the estimate of production costs. Using the cost estimate for production makes it possible to calculate the cost of the entire volume of output produced by the enterprise for the year. This method has another name - budgetary.
- This method involves the operation of ninewith the same articles, which are summarized. The result of such a summation will be the cost of total production for a time period of one year.
- Initially, the cost is calculated.characterized by the main materials that are part of the products. To this end, the costs are determined, which entails the use of additional materials used in the intermediate stages of production, but are included in the finished product.
- It is necessary to take into account the cost of semi-finished products, andalso finished products purchased from other enterprises and included in the product as a result. In addition, you need to include the cost of fuel and energy.
- Calculation of costs of salaries of allemployees of the enterprise for a year. Also it is necessary to calculate the means spent for an additional payment - 12% of wages. It is necessary to take into account deductions to the compulsory social insurance fund, the amount of which is equal to 38% of the amount of basic and additional wages.
- Included is the amount of depreciation deductions, as well as costs incurred during the maintenance of equipment and tools needed in production.
- Using the calculation method, it becomes possibleto calculate the cost price of each product. Using this method involves operating thirteen articles, which are summarized, resulting in the production cost.
- In addition to the calculations listed above, you should add expenses incurred in the course of product sales, as well as other production and non-production expenses.
The total cost of production is calculated byThe formula, which includes indicators represented by the cost of basic materials (MO); cost of additional materials (MB); costs for the purchase of semi-finished products (PF); transport costs (TR); cost of technological energy (E); depreciation charges (A); the basic salary (ZO); additional salary (ZD); deductions for social insurance (OSS); factory costs (RR); shop costs (CR); non-productive expenses (HP).
The total cost price (PST). Calculation formula:
PST = MO + MW + PF + TR + A + E + ZO + ZD + OSS + CR + ZR + HF
The use of this formula assumes that the cost of implementation will be accounted for separately.