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.

Data	Product A	Product B	Product C
Raw materials and supplies, thousand rubles.	1640	9636	1536
Components, thousand rubles.	295	136	148
Returnable waste, %	12,54%	20,50%	20,30%
Fuel and energy, thousand rubles.	238	247	310
Basic salary, thousand rubles.	648	138	587
Profit, %	3,45%	3,87%	7,85%
VAT, %	20,00%	20,00%	20,00%

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 available 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.

Cost represents the current expenses of an organization incurred in the process of production and sales of products and expressed in monetary terms. It is a significant and capacious category in the economy of the country and each individual enterprise.

Cost can express a qualitative assessment of how much it costs an enterprise to produce and sell products. It is this economic indicator that has a proportional impact on financial results, so the lower the cost of an enterprise, the higher its profit and profitability.

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There are a number of economic and analytical operations in an organization that require cost calculation results:

• assessment of planned cost indicators and its dynamics;
• calculation of the profitability of overall activities and individual categories of products;
• conducting cost accounting among production;
• identifying reserves to reduce costs;
• calculation of prices for products;
• determining the effectiveness of the introduction of new technologies or types of products and others;

The cost of production is equal to the expenses of the organization, which are of a different nature. They can be associated with the main production or be auxiliary, depend on the production process or be unrelated to it.

Types and types

The variety of cost types is determined by the influence of certain criteria:

1. By stages of the production process, the cost of gross, finished, shipped and sold products is considered.
2. Based on the quantity of production, the cost of one unit of goods or the total total quantity is distinguished.
3. Based on the volume of included costs, there are full and reduced costs.
4. Based on the type of analytical operations, standard, planned and actual costs are distinguished.
5. According to the place where expenses are recorded, shop, production and full costs are distinguished.

The shop cost includes the costs of the main production shops; to calculate the production cost, general business expenses are added to the shop cost. The total cost is all the expenses of the enterprise, including commercial expenses.

Types of cost are classified according to two main characteristics that express its structure:

1. Cost calculated according to costing items.
2. Cost calculated by cost elements.

Structure

The cost structure consists of its general structure of several blocks, more specifically groups of cost elements:

1. Material expenses: expenses for materials and raw materials, energy, fuel and other materials classified as general production expenses.
2. Labor costs: wages of personnel of main and auxiliary production, employees, specialists and MOP.
3. Deductions to funds from wages.
4. Depreciation charges.
5. Other costs: overhead costs, payment for advertising and other marketing services, and others.

At each specific enterprise, each cost block occupies its corresponding share in the overall cost structure. Determining the percentage of a cost group in the total volume is necessary, first of all, to analyze the impact of costs on the production process and develop ways to reduce costs.

Calculation methods

Currently, the following methods of calculating cost are used:

• normative;
• process-by-process;
• transverse;
• ostentatious.

Each of them has its own procedure and features of cost accounting. The choice of method primarily depends on the type of control over cost accounting objects.

The normative method provides for the following sequence:

• calculation of the preliminary amount of standard cost for each type of product;
• determination of fluctuations in norms during a certain month to change the calculated cost;
• accounting of all expenses for this month in relation to the norms and their changes;
• identifying the reasons for deviations;
• derivation of the total cost resulting from the standard cost, changes in standards and their deviations.

Process-by-process method is intended for calculating costs at enterprises where products are produced in large batches in a short time and, accordingly, there are completely no remaining unfinished products. It is carried out by accounting for all expenses by item spent on total output. The cost per unit is found by dividing the total cost by the quantity produced. To be able to control costs, all production is divided into certain stages (processes).

Transverse method aimed at calculating costs in organizations that consider processing costs. These are successive stages of processing raw materials of industrial or agricultural importance into finished products. Product types are not taken into account.

Custom method is aimed at calculating cost by adding direct costs for individual orders for the production of various types of products. The actual cost of one unit of production is obtained by finding the quotient of the sum of costs and the quantity of goods for a specific order.

Full cost calculation formula

To calculate the total cost, two methods are used: calculation or budgetary in the form of using cost estimates.

Cost calculation for calculating the cost is carried out based on the following points:

1. Raw materials and other material costs.
2. Energy and fuel used for the production process.
3. Depreciation of fixed assets involved in production.
4. Salary and tariff rates of key production employees.
5. Additional remuneration for key personnel.
6. Contributions to social funds from the salaries of these workers.
7. General production expenses.
8. Travel expenses.
9. Services of other organizations.
10. Administrative expenses.

The full cost method of accounting for cost elements involves taking into account the following types of expenses:

1. Material costs:
   • Production materials.
   • Energy and fuel materials.
   • General production expenses.
2. Salary:
   • Employees involved in primary production.
   • Maintenance production personnel.
   • Workers of intellectual specialties.
   • Employees.
   • Junior service personnel.
3. Social Security contributions.
4. Depreciation.
5. Other.

As a result, the basic formula for calculating the total cost is:

Total cost = MT (item 1) + OT (item 2) + CO (item 3) + Am (item 4) + Pr (item 5).

Calculation of cost of services

The cost of services is calculated by following certain rules:

1. To calculate the total cost of services, all costs incurred in the process of providing them are added up.
2. Each type of service represents a specific form of cost calculation.
3. Costs incurred are allocated to each client.
4. After a certain time, the expenses are added up.

When calculating the cost of services, first of all, it is important to determine all the components that make it up. Material and raw material costs will depend on the type of service. For example, hairdressing salons spend varnishes, foams, hairpins, etc. on clients.

Calculation example.

For a clear example, let’s consider the procedure for calculating the cost of World of Furniture LLC, which produces cabinet furniture. Let's calculate the cost of production of office desks for one month. It is known that the following costs were incurred for 200 tables:

1. Raw materials:
   • wood 150,000 rubles;
   • glue 20,000 rubles;
   • self-tapping screws and screws 35,000 rubles;
   • varnish 18,000 rubles;
2. Fuel and energy 134,000 rubles.
3. The salary of the main workers is 89,000 rubles.
4. Insurance premiums are 30,438 rubles.
5. The cost of operating the equipment is 12,500 rubles.

The total total cost is 150,000 + 20,000 + 35,000 + 18,000 + 134,000 + 89,000 + 30,438 + 12,500 equals 488,938.

The cost of one unit of production is 488938/200 equal to 2444.69 rubles.

Cost of products sold calculation formula

Cost of goods sold expresses its value based on accounting for the costs of its production. Therefore, the costs that vary in proportion to the production process are initially determined, namely, the amount of variable costs per unit of production is calculated. Then the amount of other expenses is added to the calculations.

Cost of products sold is calculated using the formula:

SBrp = SB pr + Upr;

where СБрп – cost of products sold; SB pr – cost of goods sold at direct variable costs; UPR – semi-fixed expenses.

Planned cost calculation formula

Calculation of planned cost refers to one of the main and important processes of planning further activities and is carried out to establish the amount of costs for the planned time. The calculation is carried out at the beginning of the reporting year, and its results are divided in appropriate proportions by quarter.

The data for determining the planned cost are:

• production plan;
• direct costs incurred;
• norms of material costs;
• energy consumption standards;
• prices;

The formula for calculating the planned cost has a similar form to the formula for the actual cost, only planned cost indicators are substituted instead of actual costs.

Calculation of product costs is necessary for proper planning of business activities and obtaining effective results based on its results.

At different stages of production, various types of costs are calculated. But the essence of any cost is the same, it expresses the amount of expenses incurred. The cost value is necessary not only for planning production processes, but also for analyzing the costs incurred in order to develop actions to reduce them. Thus, the cost value can have an impact on profits.

Cost price represents the current expenditure of the organization, expressed in monetary form, which is aimed at the production and sale of goods.

Cost price is an economic category that reflects the production and economic activities of an enterprise and shows the amount of financial resources spent on the production and sale of products. Cost affects the profit of the enterprise, and the lower it is, the greater the profitability.

Cost formula

The cost price includes the sum of all expenses for the production of goods. To calculate using the cost formula, you need to sum up all the costs that were incurred during the production (sales) process:

The cost formula is as follows:

Full = Spr + Rreal

Here Full is the full cost,

Spr – production cost of a product, calculated by the sum of production costs (labor, depreciation, material costs, etc.),

Rreal – costs of selling products (storage, packaging, advertising, etc.).

If you need to determine the cost of a unit of production, then the formula for the cost of goods produced is calculated by simple calculation. In this case, the price of a unit of goods produced is determined by dividing the sum of all costs for the corresponding period by the quantity of goods produced during this time.

Cost structure

The cost formula includes the following components:

• Raw materials needed in the production process;
• Calculation of energy resources (various types of fuel).
• Expenses for equipment and machinery that are necessary for the operation of the enterprise.
• Salaries of company employees, including payment of all payments and taxes.
• General production expenses (office rent, advertising, etc.).
• Expenses for depreciation of fixed assets.
• Administrative expenses, etc.

Features of cost calculation

There are several different methods for calculating the cost of a product. They can be applied according to the nature of the work, services or products produced. There are two types of product costs:

• Complete, including all expenses of the enterprise.
• Trimmed cost, which refers to the unit cost of variable costs.

Actual and standard costs are calculated based on the expenses incurred by the company. At the same time, standard cost helps control costs for various resources and, in the event of deviations from the norm, timely provision of all necessary measures. The actual cost per unit of output can be determined after calculating all costs.

Types of cost

Costs are of the following types:

• Full (average) cost, implying the entire set of expenses, including commercial costs for the production of products and the purchase of equipment. The costs of creating a business are divided into periods during which they are repaid. Gradually, in equal parts, they are added to general production costs.
• Marginal cost, which is directly dependent on the quantity of products produced and shows the cost of each additional unit of goods. This indicator reflects the effectiveness of subsequent expansion of production.

Also, the cost can be:

• Shop cost, which includes the totality of costs of all departments of the enterprise that are aimed at producing new products;
• Production cost, which makes up the workshop cost, including target and general expenses.
• The full cost price, which includes not only production costs, but also expenses incurred by the company in the process of selling goods.
• General business (indirect) cost, consisting of business management expenses and not directly related to the production process.

The cost of production is one of the main qualitative indicators of the economic activity of an enterprise. The value of the cost directly depends on the volume and quality of products, as well as on the level of rational use of raw materials, equipment, supplies and employee working time. The cost indicator is the basis for determining the price of a manufactured product. In the article we will talk about the specifics of calculating the cost indicator, and also use examples to consider the methodology for determining the cost of production.

Cost refers to the current costs incurred by an organization for the production and sale of products. At enterprises, it is customary to calculate two cost indicators - planned and actual. The value of the planned cost is determined based on the estimated average cost of the manufactured goods (performed work, services) for a certain period of time. To calculate the planned cost, indicators of consumption rates for materials, raw materials, labor costs, and equipment used in the production process are used. The basis for calculating the actual cost is the actual production indicators that determine the cost of producing a unit of product (group of goods).

The monetary indicator of cost is determined by calculating costing - identifying the costs of producing a unit of production (a group of goods, a separate type of production). To calculate the cost, costing items are used, which determine the type of costs that affect the cost. The types of costing items depend on the characteristics of the type of goods produced, the specifics of the production process and the economic industry in which the enterprise operates.

Types of product costs

In production practice, the concepts of production and full cost are used. To determine production costs, such costing items as materials, raw materials, technological costs (fuel, energy, etc.), wages of production workers (including wage accruals), general production and general business expenses, as well as other production costs are used. To calculate the full cost of manufactured products, you should take into account not only production costs, but also commercial expenses. This type includes expenses for the sale of products, namely advertising, storage, packaging, remuneration of sellers, etc.

Expenses affecting the cost of production may vary depending on the volume of goods produced. Based on this criterion, a distinction is made between semi-fixed and semi-variable expenses. As a rule, semi-fixed expenses include general production and general business expenses, the level of which is not affected by the number of products produced. Labor costs, technological costs (fuel, energy) are considered conditionally variable, since the indicators of these types of costs can be increased (reduced) depending on the volume of production.

Calculation of product costs using examples

The cost of commercial products (services, works) in accounting can be determined from the information in reports and balance sheets. The cost indicator is determined by excluding from the amount of costs for production and sales of products expenses on non-production accounts, as well as the amount of balances, changes in balances and semi-finished products, which are not included in the cost of products.

Calculation of production costs

Let's say Teplostroy LLC is engaged in the production of electrical appliances. The reports of Teplostroy LLC for November 2015 reflected the following:

• production costs - 115 rubles;
• charged to the accounts of non-production expenses - 318 rubles;
• charged to deferred expenses (account 97) - 215 rubles;
• credited to reserves for future expenses and payments (account 96) - 320 rubles;
• balances on accounts of work in progress, semi-finished products - 815 rubles.

The production cost per unit of production will be:

Calculation of cost by allocating costs

Let's say Elektrobyt LLC is engaged in the production of electrical equipment.

Data for calculation:

• for the period January 2016, the workshop produced 815 units;
• expenses for materials, components, spare parts - RUB 1,018,000;
• The selling price for electrical equipment was RUB 3,938. (RUB 3,150 + 25%);
• wages of production workers (including contributions to social funds) - 215,000 rubles;
• general production expenses (electricity, depreciation of equipment, etc.) - 418,000 rubles;
• general business expenses (maintenance of management personnel) - 1800 rubles.

At Elektrobyt LLC, direct expenses include material expenses; spare parts and semi-finished products; wages of production workers (including insurance premiums). The remaining costs are indirect.

Calculation of direct production costs per unit of production:

(RUB 1,018,000 + RUB 215,000 + RUB 418,000) / 815 units = 2026 rub.

Calculation of indirect general business expenses per unit of production:

1800 rub. / 815 units = 2 rub.

We will present the calculation of the cost per unit of manufactured electrical equipment in the form of a statement.

The main goals of cost planning are to identify and use existing reserves for reducing production costs and increasing on-farm savings. The plan (estimate) for the cost of production is drawn up according to rules that are uniform for all enterprises. The rules contain a list of costs included in the cost of production and define methods for calculating costs.

The product cost plan includes the following sections:

1. Cost estimate for production (compiled by economic elements).

2. Calculation of the cost of all commercial and sold products.

3. Comparison of planned cost estimates for individual products.

4. Calculation of the reduction in the cost of commercial products based on technical and economic factors.

Common to all industries is the procedure for including in the cost of production only those costs that are directly or indirectly related to the production of products. It is impossible to include in the planned cost of production expenses that are not related to its production, for example, expenses associated with servicing the household needs of the enterprise (maintenance of housing and communal services, expenses of other non-industrial enterprises, etc.), major repairs and construction and installation work , as well as cultural and household expenses.

Some other expenses are not included in the planned cost, for example, non-productive expenses and losses caused by deviations from the established technological process, manufacturing defects (losses from defects are planned only in foundry, thermal, vacuum, glass, optical, ceramic and canning industries, as well as especially complex production of the latest technology in minimum sizes according to the standards established by a higher organization).

The enterprise plan defines a task to reduce the cost of comparable products. It is expressed as a percentage reduction in production costs compared to the previous year. The amount of planned savings resulting from a reduction in the cost of comparable products may also be indicated.

The cost of production is characterized by indicators expressing:

a) the total amount of costs for all products produced and work performed by the enterprise for the planning (reporting) period;

b) costs per unit of work performed, costs per 1 rub. commercial products, costs per 1 rub. regulatory clean products.

Depending on the volume of included costs, there are cost price:

1) workshop (includes direct costs and general production costs; characterizes the costs of the workshop for the manufacture of products);

2) production (consists of shop cost and general business expenses; indicates the costs of the enterprise associated with the production of products);

3) total (production cost increased by the amount of commercial and sales expenses; characterizes the total costs of the enterprise associated with both production and sales of products).

The level of costs is influenced by a number of factors, including changes in consumption rates and prices for materials, growth in labor productivity, changes in production volume, etc.

The economic (opportunity) costs of an intended resource used in production are equal to its cost (value) in the most optimal way of using it to produce goods.

Calculation at the enterprise, regardless of its type of activity, size and form of ownership, organized according to certain principles:

1) scientifically based classification of production costs;

2) establishment of cost accounting objects, costing objects and costing units;

3) choosing a method for distributing indirect costs and consolidating this method in the accounting policy of the enterprise for the financial year;

4) differentiation of costs by period at the time of their commission without linking with cash flows;

5) separate accounting for current production costs and capital investments (Federal Law No. 129-FZ dated November 21, 1996 (as amended on November 28, 2011) “On Accounting”);

6) choice of cost accounting and calculation method.

The choice by an enterprise of the method of accounting for production costs is carried out independently and depends on a number of factors: industry, size, technology used, product range.

The classification of methods for accounting for production costs and calculating production costs involves:

1) completeness of cost accounting (full and partial cost, cost based on variable costs);

2) objectivity of accounting, cost control (accounting for actual and standard costs, the “standard-cost” system);

3) object of cost accounting (process-based, incremental and order-based methods).

The cost per unit of production is determined by dividing the total costs for the reporting month by the number of products produced during this period and is calculated using the formula:

S = W / X,

where C is the cost per unit of production, rub.;

Z - total costs for the reporting period, rub.;

X— the amount of products produced during the reporting period in physical terms (pieces, tons, m, etc.).

Calculation of unit cost of production is carried out in three stages:

1) the production cost of all manufactured products is calculated, then the production cost per unit of production is determined by dividing all production costs by the number of manufactured products;

2) the amount of administrative and commercial expenses is divided by the number of products sold during the reporting month;

3) the indicators calculated in the first two stages are summed up.

However, in enterprises that produce one type of product (in the absence of semi-finished products of their own production) and have a certain amount of finished products not sold to the buyer, a simple two-stage calculation method is used.

Cost of production method simple two-step calculation calculated using the following formula:

C = (Z pr / X pr) + (Z control / X cont),

where C is the total cost of production, rub.;

Zpr - total production costs of the reporting period, rub.;

X pr - number of units of products produced in the reporting period, pcs.;

X prod - number of units of products sold in the reporting period, pcs.

If the production process consists of several stages (reprocessing stages), at the output of which there is an intermediate warehouse for semi-finished products, and the stocks of semi-finished products change from processing stage to reprocessing stage, then the method is used multi-step simple costing. The cost per unit of production is calculated using the following formula:

C = (Z pr 1 / X 1) + (Z pr 2 / X 2) + … + (Z control / X cont),

where C is the total cost of a unit of production, rub.;

Zpr 1, Zpr 2 - total production costs of each stage, rub.;

Zmr - administrative and commercial expenses of the reporting period, rub.;

X I, X 2 - the number of semi-finished products manufactured in the reporting period by each stage, pcs.;

X prod - number of units sold in the reporting period, pcs.

The object of calculation becomes the product of each completed processing stage, including those processing stages in which several products are simultaneously produced. As a result of the sequential passage of the source material through all processing stages, finished products are obtained; at the exit from the last processing stage there is not a semi-finished product, but a finished product. In industry, two options for accounting for production costs are used: semi-finished and unfinished.

The costs of manufacturing semi-finished products, parts and assemblies are taken into account by workshop by item of expense. Added costs are reflected for each workshop (processing stage) separately, and the cost of raw materials is included in the cost of production only for the first processing stage. With this option for accounting for production costs, the cost per unit of finished product is formed by summing up the costs of workshops (reprocessing areas) taking into account the share of their participation in the manufacturing process.

The non-semi-finished accounting method is simpler and less labor-intensive than the semi-finished one. Its main advantage is the absence of conditional calculations that decipher the costs of previous workshops and redistributions, which increases the accuracy of calculation.

Note! The advantage of the semi-finished accounting method is the availability of accounting information about the cost of semi-finished products at the exit from each processing stage (it is necessary when selling them). At the same time, simultaneous inventory of work in progress throughout the enterprise is not required.

Enterprise costs associated with the production and sale of products are conventionally divided into two large groups: direct and indirect.

To direct costs include direct material costs and direct labor costs. They are called direct because they can be directly attributed to the cost carrier. Attributing indirect costs to a product requires special techniques.

The first element of direct costs is the actual consumption of materials for the reporting period, which is determined by the formula:

R f = O np + P - V - O kp,

where Rf is the actual consumption of materials for the reporting period, rub.;

О np - balance of materials at the beginning of the reporting period, rub.;

P - documented receipt of materials during the reporting period, rub.;

B - internal movement of material during the reporting period (return to the warehouse, transfer to other workshops, etc.);

O KP - balance of materials at the end of the reporting period, determined according to inventory data, rub.

The actual consumption of materials for each product is determined by distributing them in proportion to the standard consumption.

The second element of direct costs is the wages of the main production workers with the corresponding charges on it.

To calculate the wages of employees on a time-based wage system, time sheet data is used. In conditions of piecework wages, various systems for recording the output of piecework workers can be used. For example, a system of operational accounting of output provides for the acceptance, calculation and recording of information about the output of a worker (team) in primary documents by the controller and foreman after each operation.

In the conditions of small-scale and individual production, the main primary document for accounting production is the work order for piecework. It reflects the task, its completion, level of work, time worked, price and amount of earnings.

In mass production, the primary documents are route sheets or maps. They record the launch into production and processing of a batch of blanks in accordance with the established technological process. When a batch of parts is transferred from workshop to workshop, a route sheet is also transferred along with them.

Worker output is defined as the balance of parts or blanks at the beginning of the shift, increased by the number of parts transferred to the workplace during the shift, minus the balance of unprocessed or unassembled parts at the end of the shift. The output of each worker calculated in this way is documented in reports or output accounting sheets. After multiplying the piece rate by the actual output achieved, the amount of the accrued wages of the piece worker is obtained.

In practice, the following bases are used to distribute production overhead costs among cost carriers:

1) working time of production workers (man-hours);

2) wages of production workers;

3) equipment operating time (machine hours);

4) direct costs;

5) cost of basic materials;

6) volume of products produced;

7) distribution in proportion to estimated (normative) rates.

The most important principle for choosing a method for distributing overhead costs is to bring the distribution results as close as possible to the actual costs for a given type of product.

One of the alternatives to the traditional domestic approach to calculation is the approach when it is planned and taken into account using cost carriers. incomplete, limited cost. This cost can include only direct costs and be calculated on the basis of production costs only, that is, costs directly related to the production of products (works, services), even if they are indirect. In each case, the completeness of inclusion of costs in the cost price is different. However, what is common to this approach is that some types of costs related to the production and sale of products are not included in the calculation, but are reimbursed with a total amount from revenue.

One of the modifications of this system is the “direct-cost” system. Its essence is that the cost is taken into account and planned only in terms of variable costs, that is, only variable costs are distributed among cost carriers. The remaining part of the costs (fixed expenses) is collected in a separate account; they are not included in the calculation and are periodically written off to financial results, that is, they are taken into account when calculating profits and losses for the reporting period. Variable costs are also used to estimate inventories—remains of finished products in warehouses and work in progress.

Example 1

The initial data for calculating the cost are presented in the table.

Costing example
No.	Cost item	Amount, rub.
	Basic materials, including purchased products	direct costs
	Transportation and procurement costs
	Fuel, energy (technological)
	Basic salary	standard hour cost
	Additional salary
	Contributions to funds	34.2% of (item 4 + item 5)
	Expenses for preparation and development of production	30% of (item 4 + item 5)
	Equipment maintenance costs and tool wear	40% of (item 4 + item 5)
	Shop expenses	30% of (item 4 + item 5)
	Factory overhead	10% of (item 4 + item 5)
	Production cost	clause 1 + clause 2 + clause 3 + clause 4 + clause 5 + clause 6 + clause 7 + clause 8 + clause 9 + clause 10
	Non-production expenses	15% from clause 11
	Total production cost
	Planned savings	10% from clause 13
	Wholesale price	clause 13 + clause 14 + VAT 18%

The standard method of cost accounting and cost calculation is characterized by the fact that the enterprise draws up a preliminary standard cost estimate for each type of product, that is, a cost estimate calculated according to the norms for consumption of materials and labor costs in effect at the beginning of the month.

Standard costing is used to determine the actual cost of production, assess defects in production and the size of work in progress. All changes to current standards are reflected within a month in standard calculations. Standards may change, for example, decrease, as production develops and the use of material and labor resources improves.

Accounting is organized in such a way that all current costs are divided into consumption according to norms and deviations from norms.

The system of normative (standard) costs serves to evaluate the performance of individual employees and the organization as a whole, prepare budgets and forecasts, and helps make decisions on setting real prices.

Indirect cost distribution scheme as follows:

1. Selecting an object to which indirect costs are distributed (product, group of products, order).

2. The choice of the distribution base for this type of indirect costs is the type of indicator used to distribute costs (labor costs, basic materials, occupied production space, etc.).

3. Calculation of the distribution coefficient (rate) by dividing the amount of distributed indirect costs by the amount of the selected distribution base.

4. Determining the amount of indirect costs for each object by multiplying the calculated value (rate) of cost distribution by the value of the distribution base corresponding to the given object.

Example 2

General production costs of the enterprise, subject to distribution across several orders that were completed in a month, are 81,720 rubles.

The direct costs taken into account when executing the order were:

1) material costs - 30,000 rubles;

2) expenses for remuneration of main production workers - 40,000 rubles.

The distribution base is the cost of remuneration of the main production workers (including salary taxes). In general, for the organization for the same period the base amounted to 54,480 rubles. (40,000 × 36.2%).

The distribution rate (C) will be determined by the following formula:

S = GPZ / Z,

where OPC is general production costs;

W - wages of main production workers.

In this case, C = 81,720 / 54,480 = 1.5 (or 150%).

Based on the distribution rate, overhead costs are charged to specific orders (items, products). GPO = Z × S = 40,000 × 1.5 = 60,000 rubles.

After this, the amount of direct and general production costs is determined (as the production cost of order fulfillment): 30,000 + 40,000 + 60,000 = 130,000 rubles.

But such a distribution scheme is not always linked to the process of organizing production, and in this case more complex calculation methods are used. For example, general production costs are first divided by places of origin (workshops, departments, etc.), and then only by orders.

However, when choosing a distribution base, it is necessary to observe the principle of proportionality in order to maintain a fair and rational distribution of costs across orders (products, etc.), namely: the value of the selected distribution base and the amount of distributed costs must be in direct proportion to each other.

For example, the larger the distribution base, the greater the distribution of costs.

The difficulty is that finding such a base for heterogeneous indirect costs is almost impossible in practice. In order to increase the validity of distribution for different types of overhead costs, different distribution bases can be used, for example, the following:

1) labor costs of the AUP are distributed in proportion to the salary of the AUP;

2) the costs of repairs and maintenance of buildings for general production purposes are distributed in proportion to the area of ​​the production unit;

3) the costs of operating and maintaining equipment are distributed in proportion to the operating time and cost of this equipment;

4) the costs of storing materials are distributed in proportion to the cost of materials;

5) the enterprise’s commercial expenses are distributed in proportion to sales revenue for a certain period of time.

Example 3

Let's use the data from the previous example, but add overhead costs:

1) labor costs for the AUP - 50,000 rubles;

2) rent for production premises and payment for utilities - 105,000 rubles;

3) commercial expenses of the enterprise - 35,000 rubles.

The area of ​​production premises is 60% of all production areas.

The share of revenue from the order is 30% of the total revenue of the entire enterprise for the period under review. The share of labor costs for this order is 35% of the total cost of wages for production workers of the enterprise.

The cost of the order under the specified conditions will be the following distributed amounts:

1) labor costs for the AUP - 17,500 rubles. (50,000 × 35%);

2) expenses for rent and utilities - 63,000 rubles. (105,000 × 60%);

3) commercial expenses - 10,500 rubles. (35,000 × 30%).

Let's determine the amount of direct and general production costs (production cost of order fulfillment): 30,000 + 40,000 + 17,500 + 63,000 + 10,500 = 161,000 rubles.

In this case, the result obtained is more accurate than in example 2, but the process of determining it is more labor-intensive.

Process calculation method It is used mainly in the production of homogeneous products or where, over a long period of time, products undergo processing through several production stages, which are called processing stages (in the service sector (at catering establishments) and in enterprises using a self-service system). The process-by-process method of calculation allows all production costs to be grouped by department (by production process).

Example 4

Furniture assembly consists of two stages (processing stages), each of which involves processing. Labor costs for production personnel (Z) are: Z 1 = 20,000 rubles; Z 2 = 31,000 rub.

Materials are included in production accordingly: M 1 = 80,000 rubles; M 2 = 62,000 rub.

At the end of the first stage, 200 pieces are formed. blanks, of which only 150 pieces go into further processing. (the remaining 50 pieces are used in the next reporting period). At the end of the second stage, the output is 140 units. furniture.

Let's determine the cost of furniture after each stage of the production process and the cost of 1 piece. furniture after the second stage of processing.

After the first stage, costs for 200 pcs. procurement will amount to 100,000 rubles. (80,000 + 20,000).

Cost of 1 piece. blanks - 500 rub. (100,000 / 200).

Cost 150 pcs. furniture that goes into further processing (Z I) will amount to 75,000 rubles. (500 × 150).

Let's determine the costs for 150 pcs. furniture after the second stage: M 2 + Z 2 + Z I = 62,000 + 31,000 + 75,000 = 168,000 rubles.

Cost of 1 piece. furniture will be 1200 rubles. (168,000 / 140).

The example reflects only production costs without including AUP costs and commercial expenses.

When two or more products are produced simultaneously during a technological process, the elimination method or the distribution method is used for calculation. It is problematic to distribute the costs of the first stage of processing among products at subsequent stages.

When calculating by elimination one of the products is selected as the main one, the rest are recognized as by-products. Then only the main product is calculated, and the cost of by-products is subtracted from the total costs of complex production. As a result, the resulting difference is divided by the amount of the main product obtained.

The cost of by-products is determined by the following indicators:

1) the market value of by-products obtained at the point of separation;

2) the possible cost of selling by-products at the point of separation;

3) standard cost of by-products;

4) indicators of by-products in physical terms (product units), etc.

Example 5

Production consists of two stages (processing stages). After the first stage, the production process is divided into two products, each of which undergoes independent processing. At all stages, processing costs are incurred, consisting of labor costs for production personnel: Z 1 = 20,000 rubles; Z 2-1 = 15,000 rubles; Z 2-2 = 25,000 rub.

Basic materials are included in production at the first stage, additional materials are used at the second production stage for each product: M 1 = 80,000 rubles; M 2-1 = 30,000 rub.; M 2-2 = 45,000 rub.

After the first stage, 200 pieces are formed. blanks option 1 and 30 pcs. blanks of option 2. All blanks received after the first stage are used for further processing. According to expert assessment, the market price of furniture of option 1 at the dividing point is 600 rubles / piece, furniture of option 2 - 40 rubles / piece.

After the second stage, 145 pieces are formed. furniture options 1 and 10 pcs. furniture of option 2. It is necessary to determine the cost per unit of furniture of option 1. The decision was made on the basis that its market price and production volume are higher than that of furniture of option 2.

After the first stage, the costs of complex production (Z kp) will amount to 100,000 rubles. (80,000 + 20,000).

The cost per unit of product 1 at the section point (C 1-1) can be determined by the formula:

C 1-1 = Z kp / K 1,

where Z kp is the cost of furniture option 2;

To 1 - the resulting amount of furniture of option 1.

C 1-1 = (100,000 - 30 × 40) / 200 = 494 rub./piece.

After the second production stage, costs per 100 pcs. furniture of option 1 will be the costs that came from the first stage, plus the costs of materials of stage 2, plus the costs of processing stage 2: 494 × 200 + 30,000 + 15,000 = 143,800 rubles.

Cost of 1 piece. furniture option 1 - 1438 rub. (143,800 / 100).

Then the calculation can be repeated, taking the furniture of option 2 as the main one.

Using distribution method The cost of both products is calculated.

Example6

The initial data are the same as in example 5. The cost of products after the first redistribution is determined by the formulas:

1) for the first furniture option:

C 1-1 = (Z kp × Cost of furniture option 1 / Sum of costs of all received furniture options) / K 1.

C 1-1 = (100,000 × 600 × 200) / (600 × 200 + 40 × 30) / 200 = 495 rub./piece;

2) for the second furniture option:

C 1-2 = (Z kp × Cost of furniture option 2 / Sum of costs of all furniture options received) / K 2.

C 1-2 = (100,000 × 40 × 30) / (600 × 200 + 40 × 30) / 30 = 33 rub./piece.

Further calculation of the cost of each product after the second production stage is similar to the calculation when applying the elimination method.

The choice of costing method largely depends on the characteristics of the production process and the types of products produced. If these are products of the same type that move from one production site to another in a continuous flow, the process-by-process costing method is preferable. If the production costs of various products differ significantly from each other, then the use of such a costing method cannot provide accurate information about production costs, and in this case it is necessary to use the order-based costing method. In some cases, a mixed option of using two systems is possible, depending on the nature of the movement of products through production areas.

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