Topic9 « Costsproduction and production cost"
Task 1.
The sewing shop has 25 sewing machines. The power of each is 3.2 kW. The power utilization factor for 15 sewing machines is 0.92, for 10 machines it is 0.87. The price of 1 kWh of electricity is 2.4 rubles. Equipment downtime for repairs - 7%. Sewing machines work in 1 shift lasting 8 hours. The number of working days in a year is 250. Determine the amount of annual costs under the item "electricity for technological purposes".
Solution
1. Total power of all machines:
(15 0,92 + 10 0,87) 3.2 = 72 kW
Electricity cost:
72 kW 2.4 rubles/kW (1-0.07) = 160.7 rubles.
3. The amount of annual electricity costs will be:
160,7 8 1 250 \u003d 321400 rubles.
Task 2
In the reporting year, the cost of marketable products amounted to 450.2 thousand rubles, the cost per ruble of marketable products amounted to 0.89 rubles. In the planned year, the cost of 1 ruble of marketable products is set at 0.85 rubles. The volume of production will increase by 8%. Determine the cost of commercial products in the planning period.
Solution
1. The volume of marketable products in the reporting period:
rub.
2. The volume of marketable products in the planned period:
3. The cost of commercial products in the planned period:
Task 3.
The cost of commercial products of the enterprise in the base period amounted to 380.5 thousand rubles. In the reporting period, it is planned to increase labor productivity by 6% and average wages by 4%. The volume of production will increase by 8%. As a result of measures to reduce costs, fixed costs in the planning period will remain unchanged. The share of wages in the cost of production - 23%, fixed costs - 20%. Determine the percentage of cost reduction of commercial products and cost savings at the enterprise.
Solution
1. Decrease in cost as a result of growth in labor productivity and increase in wages as a percentage:
2. Cost reduction as a result of an increase in production volume with a constant value of fixed costs:
3. Reducing the cost of commercial products due to both factors:
4. Savings from reducing the cost of production:
rub.
Task 4
According to the reporting data, savings in material costs have been established. The consumption rates of materials as a result of compliance with the economy mode are reduced by 8%. As a result of inflation, prices rose by 3%. The cost of marketable products according to the report amounted to 120.6 thousand rubles, the cost of raw materials and materials - 80.8 thousand rubles. Determine the reduction in the cost of commercial products as a result of the influence of these factors.
Solution
1. The share of material costs in the cost of production:
2. Change in the cost of commercial products:
Task 5
The company signed a long-term contract for the annual supply of 1.5 million products. Contractual obligations can be secured in one of two ways.
1. Acquisition of equipment with a capacity of 2 million items per year.
2. Acquisition of two units of equipment with a capacity of 0.8 million items per year.
The cost of production of one product for each option at 100% equipment load is shown in the table.
Determine the best of the options according to the criterion of production cost.
Solution
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Indicators |
Options |
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1.Using production capacity |
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2. Conditionally variable costs, rub./t. |
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3. Fixed costs, rub./t. |
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4.Total cost |
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The best cost is the second option.
Tasks for independent solution.
Task 6.
Determine the planned and actual level of costs per ruble of marketable products, as well as its change as a percentage of the reporting period, if the enterprise produces 17 thousand products per year at a cost of 540 rubles per unit. The plan for the coming period provides for an increase in output by 10% and a reduction in production costs as a result of the introduction of resource-saving technologies by 5%. The price of the product is 600 rubles / unit.
Task 7.
The enterprise produces products "A" - 7000 units, "B" - 4500 units, "C" - 2500 units. The amount of general production expenses according to the estimate is 90960 million rubles. General business expenses according to the standard amount to 140% of the wages of production workers. Wages for one product will be, respectively, by type of product: - 4300 rubles, 4000 rubles, 3500 rubles. Determine the general production and general business expenses for one product and the total amount of general business expenses.
Task 8.
The cost of commercial products of the enterprise in the base period amounted to 496 thousand rubles. In the reporting period, it is planned to increase labor productivity by 8% and average wages by 3%. The volume of production as a result of increased demand will increase by 15%. As a result of taking measures to reduce costs, fixed costs in the planning period will remain unchanged. The share of wages in the cost of production - 28%, fixed costs - 45%. Determine the percentage of cost reduction of commercial products and cost savings at the enterprise.
Task 9.
In the reporting year, the cost of marketable products amounted to 4978 thousand rubles, the cost per ruble of marketable products amounted to 0.85 rubles. In the planned year, the cost of 1 ruble of marketable products is set at 0.92 rubles. The volume of production will increase by 12%. Determine the cost of commercial products in the planned period.
Task 10.
As a result of the introduction of resource-saving technology, it is planned to reduce the consumption rate of materials by 5%, while at the same time increasing prices for materials as a result of inflation by 3%. The cost of commercial products is 300 thousand rubles, including the cost of raw materials and materials in the cost of production is 58%.
Back to
The cost of marketable products includes all the costs of the enterprise for the production and marketing of marketable products in the context of cost items. The cost of goods sold is equal to the cost of sales minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from the last year's leftovers. The costs reimbursed from the fund for the development of new equipment are included in the cost of commercial products, but are not included in the cost of products sold.
They are defined as the difference between the planned cost of the first year of mass production of products and the cost adopted when approving prices:
SR \u003d ST - ZN + (SP2 - SP1),
where CP - cost of goods sold
ST - cost of commercial products
ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology
SP1, SP2 - the production cost of the balance of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.
To analyze the level of cost at various enterprises or its dynamics over different periods of time, production costs should be reduced to the same volume. The unit cost of production (calculation) shows the costs of the enterprise for the production and sale of a particular type of product per one physical unit. Costing is widely used in pricing, cost accounting, planning, and benchmarking.
Industrial enterprises in addition to the indicator of reducing the cost of a unit of production, they plan the cost of all marketable products in the absolute amount. When analyzing the implementation of the plan for the cost of commercial products, it is necessary to consider the actual consumption, identify deviations from the plan and outline measures to eliminate overspending and further reduce costs for each item.
Evaluation of the implementation of the plan at the cost of all marketable products is made according to the data on its actual volume and range, calculated according to the planned and actual cost of the reporting year.
In general, the cost of production consists of material costs, the cost of paying wages to workers and complex items of expenditure. An increase or decrease in costs for each element causes either an increase in the cost or a decrease in the cost of production. Therefore, when analyzing, it is necessary to check the costs of raw materials, materials, fuel and electricity, wage costs, shop, general factory and other costs.
Wage costs for production workers are reflected directly in cost items. Wages of auxiliary workers are mainly reflected in the items of expenses for the maintenance and operation of equipment, wage employees and engineers is included in shop and general factory expenses. The wages of workers employed in auxiliary production are included in the cost of steam, water, electricity and affect the cost of marketable products not directly, but indirectly, through those complex items that include the consumption of steam, water and electricity. Therefore, the analysis of wages, first of all, is carried out according to its general fund and funds of certain categories of industrial and production personnel of the enterprise, regardless of which articles reflect this wage. After identifying the reasons that caused the change (deviation) in the payroll of certain categories of workers, it is possible to determine the extent to which these deviations affected different items of production costs.
The reduction in the cost of production is largely determined by the correct ratio of the growth rates of labor productivity and wage growth. The growth of labor productivity should outstrip the growth of wages, thus ensuring a reduction in the cost of production.
The indicator of costs per 1 ruble of marketable products is determined based on the level of costs for the production of marketable products in relation to the cost of products in the wholesale prices of the enterprise.
This indicator not only characterizes the planned level of cost reduction, but also determines the level of profitability of marketable products. Its value depends both on the reduction in the cost of production, and on changes in wholesale prices, assortment and quality of products.
In terms of the cost of production at the enterprise, along with the cost of 1 rub. marketable products, there are the following indicators: the cost of certain types of products, the cost of marketable products, the reduction in the cost of comparable products.
Determining the planned cost of individual types of products serves as the basis for planning production costs. The planned cost of all marketable products is calculated on the basis of data on the volume of output of marketable products and the planned cost of individual types of products.
Evaluation of the implementation of the plan at the cost of all marketable products is carried out taking into account the changes in prices for materials and tariffs for transportation and energy that occurred during the reporting year.
To determine the target for reducing the cost of comparable commercial products, the calculation of the cost for the entire range of products is made based on the volume of production provided for by the enterprise plan and taking into account the planned indicator for the level of costs per 1 rub. commercial products at wholesale prices.
Ways to reduce production costs
The decisive condition for cost reduction is continuous technical progress. Introduction of new technology, complex mechanization and automation production processes, improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.
The cost of production is characterized by indicators expressing:
A) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period - the cost of marketable products, comparable marketable products, sold products;
b) costs per unit of volume of work performed - the cost of a unit of certain types of marketable products, semi-finished products and production services (products of auxiliary workshops), costs per 1 rub. marketable products, the cost of 1 rub. normative net production.
Cost reduction is planned according to two indicators: for comparable marketable products; at the cost of 1 rub. marketable products, if the share of products comparable with the previous year in the total volume of output is small. Comparable marketable products include all its types produced at a given enterprise in the previous period in mass or serial order.
Practice #10
State budgetary educational institution
middle vocational education
"College of Communications No. 54"
Panina Daria Viktorovna
economics teacher
ECONOMY OF THE ORGANIZATION
Practical work
Topic: "Calculation of the cost of a unit of income"
Topic of the lesson :Task completion time: 90 minutes.
Purpose of the lesson: calculate the cost price, calculation, cost structure, individual cost items, savings from cost reduction
List of funds used in the performance of work: Teacher's handout (tasks).
The main sources of literature used:
V. D. Gribov, V. P. Gruzinov, V. A. Kuzmenko Economics of an organization (enterprise) – tutorial- 5th ed., erased. - M: KNORUS, 2012 - 408 p.
L. N. Chechevitsyna, O. N. Tereshchenko Workshop on enterprise economics - Ed. 2nd, Rostov-on-Don: Phoenix, 209. - 250p.
- to group costs according to various criteria, calculate the cost, costing, cost structure, individual cost items, savings from cost reduction.
Practical part: Problem solving - 70 minutes
Methodical instructions:
Cost of products (works, services)
- these are the costs (production costs) expressed in monetary terms for the means of production consumed in the manufacture of products, the wages of workers, services of other enterprises, the costs of selling products, as well as the costs of managing and servicing production, i.e. these are the costs of the enterprise, expressed in monetary terms, for the production and sale of products (works, services).
Grouping costs by costing items.
№ p/n
Task number 1.(sample)
The output of product A is 500 units, the cost of materials per unit. ed. - 120 rubles, basic salary for annual output - 130,000 rubles, additional salary - 10%, payroll - 26%. The release of product B is 250 units, the cost of materials per unit. ed. - 380 rubles, the basic salary for the annual output - 80,000 rubles. General business expenses for ed. A - 50%, according to ed. B - 35%, from direct costs. Non-manufacturing costs for ed. A - 5%, according to ed. B - 7% of the production cost. Solution: MZ (A) \u003d 500 units. x 120 rub. = 60,000 rubles; MZ (B) = 250 units. x 380 rub. = 95,000 rubles.
Zz / pl (A) \u003d (130,000 + 10%) + 26% \u003d 180,180 rubles; Zz / pl (B) \u003d (80,000 + 10%) + 26% \u003d 110,880 rubles.
Zpr (A) \u003d 60,000 rubles. + 180 180 rub. = 240 180 rubles. Zpr (B) \u003d 95,000 rubles. + 110 880 rub. = 205,880 rubles.
Rtot. (A) = 240,180 rubles. x 50% = 120,090 rubles. Rtot. (B) = 205,880 rubles. x 35% = 72,058 rubles.
Spr(A) = 240,180 rubles. + 120 090 rub. = 360 270 rubles. Sp(B) = 205,880 rubles. + 72 058 rub. = 277,938 rubles. Zvnepr. (A) \u003d 360,270 rubles. x 5% \u003d 18013, 5 rubles. Zvnepr. (B) = 277,938 rubles. x 7% = 19456 rubles.
7. Full cost: Sp(A) = 360,270 rubles. + 18013.5 rubles. = 378,283.5 rubles. Sp(B) = 277,938 rubles. + 19456 rub. = 297,394 rubles. Task number 2.(sample)
In the reporting year, the cost of production for post offices amounted to 450.2 million rubles, which determined the cost of 1 ruble. products - 0.89 rubles. In the planned year, the cost of 1 rub. products are set at 0.85 rubles. The volume of production will be increased by 8%. Determine the cost of production of the planned year.
Solution:
Vtp = Stp / Z1rtpVtp (otch) \u003d 450.2 million rubles. / 0.89 rub. = 505, 843 million rubles
Vtp (pl) \u003d 505.843 million rubles. + 8% = 546.31 million rubles
Stp \u003d Vtp x Z1rtp;
Stp = 546.31 million rubles. x 0.85 rub. = 464.364 rubles.
Practical lesson
Topic of the lesson : Solving situational problems for calculating the cost and percentage of reduction in the cost of a unit of incomeHandout:
Task number 1. Determine the total cost of item A and item B for post offices.Task number 2.
Task number 3. Task number 4.
Task number 5.
№ p/n
Answers to tasks.
Task number 1.Determine the total cost of item A and item B for post offices. The output of product A is 150 units, the cost of materials per unit. ed. - 370 rubles, basic salary for annual output - 850,000 rubles, additional salary - 10%, payroll - 26%. The release of product B is 800 units, the cost of materials per unit. ed. - 540 rubles, the basic salary for the annual output - 960,000 rubles. General business expenses for ed. A - 60%, according to ed. B - 45%, from direct costs. Non-manufacturing costs for ed. A - 2%, according to ed. B - 5% of the production cost.
Solution: 1. The total cost of products for post offices is defined as the sum of all cost items for the production and marketing of products. First, let's define the costs: MZ (A) \u003d 150 units. x 370 rub. = 55,500 rubles; MZ (B) = 800 units. x 540 rub. = 432,000 rubles. 2. Calculate labor costs: Zz / pl (A) \u003d (850,000 + 10%) + 26% \u003d 1,178,100 rubles; Zz / pl (B) \u003d (960,000 + 10%) + 26% \u003d 1,330,560 rubles.
3. Direct costs for products: Zpr (A) \u003d 55,500 rubles. + 1 178 100 rub. = 1,233,600 rubles. Zpr (B) \u003d 432,000 rubles. + 1 330 560 rub. = 1,762,560 rubles.
4. General business expenses: Rtot. (A) = 1,233,600 rubles. x 60% = 740,160 rubles. Рtot. (B) = 1,762,560 rubles. x 45% = 793,152 rubles.
5. Production cost: Sp(A) = 1,233,600 rubles. + 740 160 rub. = 1,973,760 rubles. Sp(B) = 1,762,560 rubles. + 793 152 rub. = 2,555,712 rubles.
6. Non-manufacturing costs: Zvnepr. (A) \u003d 1,973,760 rubles. x 2% \u003d 39,475.2 rubles. Zvnepr. (B) = 2,555,712 rubles. x 5% = 127,785.6 rubles.
7. Full cost: Sp(A) = 1,973,760 rubles. + RUB 39,475.2 = 2,013,235.2 rubles. Sp(B) = 2,555,712 rubles. + RUB 127,785.6 = 2,683,497.6 rubles.
Task number 2.
In the reporting year, the cost of production for post offices amounted to 580.2 million rubles, which determined the cost of 1 ruble. products - 0.75 rubles. In the planned year, the cost of 1 rub. products are set at 0.70 rubles. The volume of production will be increased by 6%. Determine the cost of production of the planned year.
Solution:
- Costs per 1 rub. products are defined as the ratio of the cost of commercial output to the volume of production in value terms, therefore, to determine the volume of commercial output, it is necessary to calculate the ratio of the cost of production to the cost of 1 rub. commercial products:
Vtp (otch) \u003d 580.2 million rubles. / 0.75 rub. = 773.60 million rubles
2. Determine the volume of marketable products in the planned year:
Vtp (pl) \u003d 773.60 million rubles. + 6% = 820.016 million rubles
3. The cost of marketable products is determined as the product of the volume of marketable products and costs per 1 rub. commercial products:
Stp \u003d Vtp x Z1rtp;
Stp = 820.016 million rubles. x 0.70 rub. = 574.011 million rubles
Task number 3.
Determine the production cost of the product if:
- material costs - 8000 rubles. the basic salary for the product - 300 rubles. additional wages - 10% payroll - 26% equipment maintenance and operation costs - 5% of direct costs shop expenses - 120% of equipment maintenance costs general business expenses - 40% of shop expenses.
- Let's define direct costs:
- Determine the costs of maintaining and operating the equipment:
- Let's determine the workshop costs:
- Let's determine the production cost of the product:
Task number 4.
Determine the total cost of the product, if the consumption of material per unit of product is 40 kg, the price of 1 ton is 1500 rubles, waste - 2 kg - is sold at a price of 2000 rubles. for 1 ton. The basic salary of production workers for one product is 20 rubles, additional wages - 10%, payroll charges - 26%. Expenses for the maintenance and operation of equipment - 120 rubles. for one product. Shop expenses - 30% of the cost of basic wages, general business expenses - 50% of shop costs. Non-production costs - 100% of general business expenses.
Solution:
- Determine the cost of materials:
- Let's determine the cost of returnable waste:
- Let's define additional wages:
- Define payroll:
- Let's define direct costs:
- Let's determine the workshop costs:
- Let's define general expenses:
- Define non-manufacturing costs:
- Determine the total cost of the product:
Task number 5.
Determine the total cost of the product, the cost of the entire issue, manufactured in the amount of 200 units, using the data in the table:
№ p/n
Solution:
№ p/n
The plan for the cost of production is one of the most important sections of the plan for the economic and social development of the enterprise. Planning the cost of production at an enterprise is very important, as it allows you to know what costs the enterprise will need to produce and sell products, what financial results can be expected in the planning period. The production cost plan includes the following sections:
1. Estimate of costs for the production of products (compiled according to economic elements).
2. The cost of all marketable and sold products.
3. Planned cost estimates for individual products.
4. Calculation of cost reduction of marketable products according to technical and economic factors.
The most important quality indicators of the plan for the cost of production are:
the cost of commercial and sold products;
unit cost of the most important types of products;
costs for 1 rub. commercial products;
percentage of cost reduction by technical and economic factors;
percent reduction in the cost of compared products.
Production Cost Estimate is compiled without intra-factory turnover on the basis of a calculation for each element and is the main document for developing a financial plan. It is compiled for the year with the distribution of the entire amount of expenses by quarters.
The costs of raw materials, basic and auxiliary materials, fuel and energy in the cost estimate are determined primarily for the production program based on the planned volume, norms and prices.
The total amount of depreciation deductions is calculated on the basis of the current norms for groups of fixed assets. Based on the cost estimate, the costs for the entire gross and commodity output are determined. Production costs gross output are determined from the expression
VP \u003d Sp - Zn.v
where Sp - production costs according to the estimate;
Zn.v - costs not included in the gross output.
Production costs marketable products determined by the formula
TP \u003d VP ± (n + n),
where n is the change in the remains of semi-finished products of their manufacture;
n - change in work in progress;
± - the increase in terms is subtracted, the reduction is added.
Cost of goods sold represents the full cost of marketable products minus the increase plus the decrease in the cost of the balance of unsold products in the planned period.
Payment unit cost is called calculation. Calculations are estimated, planned, normative.
Estimated costing is compiled for products or orders that are performed on a one-time basis.
Standard cost estimate(annual, quarterly, monthly) is compiled for the mastered products provided for by the production program.
Normative costing reflects the level of the cost of production, calculated according to the cost norms in force at the time of its compilation. It is compiled in those industries where there is a normative accounting for production costs.
Methods of planning the cost of production. In practice, two methods of planning the cost of production are most widely used: normative and planning according to technical and economic factors. As a rule, they are used in close relationship.
The essence of the normative method lies in the fact that when planning the cost of production, the norms and standards for the use of material, labor and financial resources are applied, i.e. regulatory framework of the enterprise.
The method of planning the cost of production by technical and economic factors is more preferable than the standard method, since it allows you to take into account many factors that will most significantly affect the cost of production in the planning period. This method takes into account the following factors:
1) technical, i.e. introduction of new equipment and technology at the enterprise in the planned period;
2) organizational. These factors are understood as the improvement of the organization of production and labor at the enterprise in the planned period (deepening of specialization and cooperation, improvement of the organizational structure of enterprise management, introduction of a brigade form of labor organization, NOT, etc.);
3) change in the volume, nomenclature and range of products;
4) the level of inflation in the planning period;
5) specific factors that depend on the characteristics of production. For example, for mining enterprises - a change in the mining and geological conditions for the development of minerals; for sugar factories - change in the sugar content of sugar beets.
All these factors ultimately affect the volume of output, labor productivity (production), changes in norms and prices for material resources.
To determine the amount of change in the cost of production in the planned period due to the influence of the above factors, the following formulas can be used:
a) change in the value of the cost of production from changes in labor productivity (D Spt):
where J zp - index of average wages;
J Fri - index of labor productivity (production);
J zp - the share of wages with deductions for social needs in the cost of production;
b) change in the value of the cost of production from a change in the volume of production (D С V):
where J yn - index of conditionally fixed costs;
J V - production volume index;
Jy p - the share of semi-fixed costs in the cost of production;
c) change in the value of the cost of production from changes in the norms and prices for material resources (D Sn.c):
where J n - index of norms for material resources;
J - price index for material resources;
J m - share material resources in the cost of production.
The total value of the change in the cost of production in the planned period will be (D C total):
We will show the methodology for planning the cost of production by technical and economic factors using a conditional example.
Example. During the reporting year, the volume of marketable output at the enterprise amounted to 15 billion rubles, its cost - 12 billion rubles, including wages with contributions for social needs - 4.8 billion rubles, material resources - 6.0 billion rubles. Semi-fixed costs in the cost of production amounted to 50%. In the planning period, it is envisaged, through the implementation of the plan of organizational and technical measures, to increase the volume of marketable output by 15%, increase labor productivity by 10%, and average wages by 8%. The consumption rates of material resources will decrease by an average of 5%, while their prices will increase by 6%.
Determine the planned cost of commercial products and planned costs for 1 rub. commodity products.
Solution
1. Determine the cost of 1 rub. marketable products in the reporting period:
12:15 = 0.8 rub.
2. Calculate the planned costs for the release of marketable products, if in the planning period the costs of 1 rub. of marketable products remained at the level of the reporting period:
15 1.15 0.8 = 13.8 billion rubles.
3. We determine the amount of change in the cost of production due to the implementation of organizational and technical measures in the planned period:
a) by increasing labor productivity
i.e. due to this factor, the cost of production will decrease by 0.8%;
b) by changing the volume of production
those. due to this factor, the cost of production will decrease by 6.5%;
c) due to changes in norms and prices for material resources
those. due to this factor, the cost of production will increase by 0.35%.
The total value of the reduction in the cost of production due to the influence of all factors will be:
4. Determine the planned cost of production:
13.8 0.9305 = 12.84 billion rubles
5. We determine the planned costs for 1 rub. commercial products:
12.84: 17.25 \u003d 0.74 rubles,
where 17.25 is the planned volume of commercial output (15 x 1.15). Thus, the cost of 1 rub. marketable products decreased by 7.5% (0.74: 0.8 x 100 = 92,5%).
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