Costing is the calculation of costs forproduction or sale of a unit of product (group of units, work, services), determined in value form. In order for the enterprise to work effectively, it is necessary to seriously approach the pricing process.
At the same time, the calculation of costs is perhaps its main element and the most important stage in calculating the financial result of the enterprise.
Correctly formed cost estimatecost will help determine the important figure - the break-even point. This, in turn, will make it clear how competitive the product is in the market, and will also provide an opportunity to orient in profitability, margins and calculate the expected profit.
Create such a document at the enterprise,producing homogeneous products is quite simple. At the same time, if semi-finished products are not used in the manufacturing process and there is no work in progress at the end of the period, it is enough to collect all production costs. Calculation of unit cost in this case includes costs calculated by simply dividing all expenses by the total number of products.
In general, the general positions of the statements lookas follows: basic materials and raw materials, semi-finished products of their production, auxiliary materials, fuel and energy costs, salary costs for production workers, deductions from the federal budget for social needs, costs of production development, operating costs of machinery, equipment, as well as general production costs . This is an example of what includes shop floor costing.
If you add to them general economic, otherproduction costs and discounted losses from marriage - the production cost of production is obtained. The calculation, which includes commercial costs, fully reflects the list of costs in monetary terms. All figures are included in the statement based on the accounting data.
It should be noted that documents of this purpose may include preliminary and factual data.
Depending on this, the calculation of the cost of services (products) can be planned, normative and actual.
Planned - this is the basis for calculating the price of products,in which the costs of production and sales, expected in a certain future period, are laid. It is based on progressive norms for the use of the organization's resources, and the planned calculation remains unchanged for the entire established period of time.
The normative costing is based on current standards. It helps to control the production process by identifying deviations.
The actual is a reflectionof the actual cost price of the products produced. Only in it you can see the real costs, costs and losses, which can not be taken into account in the preliminary calculations. That is why it is impossible to imagine the activity of an enterprise without compiling the actual calculation.
