How to properly calculate. How is the calculation of the cost of production, analysis on specific examples

The cost of production is one of the main quality indicators economic activity enterprises. The value of the cost directly depends on the volume and quality of products, as well as on the level rational use raw materials, equipment, materials and working hours of employees. The cost indicator is the base for determining the price of the manufactured goods. In the article we will talk about the specifics of calculating the cost indicator, as well as using examples, we will consider the methodology for determining the cost of production.

Under the cost understand the current costs incurred by the 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 on the basis of the estimated average cost of the manufactured goods (works, services) for a certain period of time. To calculate the planned cost, indicators of the consumption rates of 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 output (group of goods).

The monetary indicator of the cost price is determined by calculating the calculation - identifying the costs of producing a unit of output (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 production process and the business sector in which the company operates.

Types of production costs

In industrial practice, the concepts of production and full cost are used. To determine the production cost, such costing items are used as materials, raw materials, technological costs (fuel, energy, etc.), wages of production workers (including salary accruals), general production and general business expenses, as well as other production costs. To calculate the total cost of manufactured products, it is necessary to take into account not only production costs, but also commercial expenses. To this species include the costs of selling products, namely advertising, storage, packaging, salaries of sellers, and so on.

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

Calculation of the cost of production on 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 the production and sale of products the costs of non-production accounts, as well as the sum of balances, changes in balances and semi-finished products that are not included in the cost of production.

Production cost calculation

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

The unit cost of production will be:

Cost calculation 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 - 1,018,000 rubles;
• selling price for electrical equipment amounted to 3938 rubles. (3150 rubles + 25%);
• wages of production workers (including contributions to social funds) - 215,000 rubles;
• overhead costs (electricity, equipment depreciation, etc.) - 418,000 rubles;
• general business expenses (maintenance of management personnel) - 1800 rubles.

At Elektrobyt LLC, direct costs include material costs; spare parts and semi-finished products; wage production workers (incl. insurance premiums). The rest of the costs are indirect.

Calculation of direct production costs per unit of output:

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

Calculation of indirect general business expenses per unit of production:

1800 rub. / 815 units = 2 rub.

Let's present the calculation of the cost price of a unit of electrical equipment produced in the form of a statement.

Entrepreneurs and organizations working in the provision of any services often require an example of calculating the cost of services. Correct calculation allows you to choose optimal price for the service, and consequently - to increase profits. We tell you what should be taken into account when calculating the cost of services and what formulas should be used.

Cost - what characteristics you need to know

The cost price in economics and accounting is the total cost of all resources spent on the production of products or the provision of services.

If, in the case of the production of material things, there are actually no questions regarding cost calculations, it is enough to add up the cost of all raw materials, labor resources and fixed assets - then the cost estimate for the provision of services is not so obvious.

To understand how to calculate the cost of a service, first of all, it is necessary to create an exhaustive list of all the resources spent on its provision. This is often difficult to do, because modern market a huge number of services of various kinds are presented: from those involving the use of any material means of production or raw materials to those based solely on the work of a specialist.

Estimating the cost of providing services is not so obvious.

What is included in the cost - how not to miss anything

Conventionally, all resources used in the provision of services can be divided into the following types:

1. Associated with the remuneration of a specialist - the so-called "direct". These are the amounts that the employee receives for his labor activity. A hairdresser - for a haircut, a driver - for transportation, a system administrator - for servicing the local network.
2. Associated with the purchase of materials or raw materials used within the service. For example, for a hairdresser - hair care products, for a driver - gasoline, for a system administrator - payment for the Internet and licensed software.
3. Payment for fixed assets of production - depreciation deductions for depreciation of equipment, maintenance and repair Vehicle, rental property and payment utilities.
4. Remuneration of labor of administrative and managerial personnel - the cost of the work of those specialists who do not provide services directly, but manage the process of their provision or perform another managerial function.
5. Tax and other mandatory contributions to the budget and insurance funds. Any officially registered organization is required to pay taxes, as well as transfer funds to medical and social insurance funds. From the point of view of economy, it is more reasonable to include these costs in the cost price.
6. Other expenses. For example, advertising campaign, payment for communication and travel for employees, etc.

For example, an entrepreneur provides comprehensive services for birthdays and anniversaries. For each event, he attracts a presenter, musicians and a photographer - their wages, as well as tax deductions (if employees work officially) will be treated as direct expenses.

This also includes the cost of renting the premises where the events take place, and paying for utilities. But in addition to direct and fixed costs, there will be indirect non-permanent ones, namely: salary of the organizer himself, decoration of the hall with flowers and balloons.

Separate nuances of accounting for certain categories of expenses

If the cost of the resources required to provide the service is quite high, or it is impossible (more precisely, undesirable) to purchase them without the consent of the client, it would be more correct not to include these costs in the cost price, but to present them for payment to the client separately.

For example, when renovating an apartment, the choice building materials impossible without a customer. For this reason, it is worth presenting two estimates to the client: one with the cost of materials, the other with the direct cost of providing the service.

The calculation of the cost of services is based on the addition of the cost of all resources spent on their provision.

An example of cost calculation for different categories of services

Now you know the basic principles for calculating the cost of providing services, namely what needs to be taken into account when calculating. For clarity, let's look at a few examples of how to calculate the cost of different categories of services - from the simplest to more multicomponent.

Calculation of the cost of services - tutor, hairdresser, massage therapist

Consider a sample calculation of the cost of services for a tutor, hairdresser and massage therapist. Despite the fact that these specialists work in very different areas, they are united by a similar list of resources expended. Such work is based largely on their own knowledge and skills.

For example, the tutor actually needs only their own knowledge to work. In most cases, notebooks, pens and reference books are purchased by students. However, even if the tutor acquires teaching aids at their own expense, this amount is not so significant in relation to the period of its use (at least for several years) and pays off in the first month of work.

Therefore, as a rule, tutors set the price per hour of work without taking into account the cost of the materials used, but solely depending on their own qualifications. FROM Specialists who go home to students sometimes include travel compensation in their payment and in rare cases compensation for travel time.

With the services of hairdressers, the situation is somewhat more complicated, since in their work they use some equipment - scissors, hair dryers - as well as consumables - hair care products, paint, varnishes. There are several calculation options.

Let's say the master accepts clients at home, that is, he does not need to pay rent and include in the price the salary of the administrative staff of the salon. For the dyeing procedure, he uses paint worth 1,500 rubles, consumables (hats, towels) for 200 rubles, equipment (scissors, hair dryer, brushes) of which includes 50 rubles in the price. Then the cost of staining will be: 1500 + 200 + 50 = 1750 rubles.

Of course, for the client, the procedure will cost more. The final price will depend entirely on the value at which the master evaluates his work. It will be equal to: 1750 (cost) + salary of a hairdresser. Similar services in the salon will cost much more, since in addition to the first two items of expenditure - materials and labor of the master - they will include the cost of utility bills and rent, as well as indirect payments to the administration of the institution.

As for the work of massage therapists, the calculation is carried out in a similar way: consumables in the amount of a specialist's remuneration, appointed in accordance with his qualifications and personal assessment. When providing services in medical institution, additional accruals to the cost price will be made by analogy with a beauty salon.

How to calculate the cost of transport services

Cost calculation transport services will be much more difficult. It is based on the value of one machine hour - that is, the cost of 1 hour of machine operation, as well as on the values Supplies, depreciation and wages of the employee.

How to calculate machine hour? It's pretty complicated operation, which requires the simultaneous accounting of a very significant number of indicators. For this reason, it is better to involve a professional estimator in the calculation. In general, it can be summarized that this indicator is calculated by dividing the sum of all expenses for the acquisition, maintenance of equipment and remuneration of employees by the number of hours worked. The cost of an hour of transport service will actually be equal to the cost of a machine hour.

The calculation of the cost of transport services will be much more difficult.

The cost of creating a turnkey website

Services are provided not only in the real, but also in the virtual world. If it is generally clear with what to include in the cost of the former, then how is the cost of providing services in the virtual space summed up, for example, when creating websites?

Creating a website includes the following categories of expenses:

• purchase of a domain name ("address" of the site);
• hosting;
• purchase of software;
• remuneration to the creator of the site (if it is a hired specialist).

However, most entrepreneurs prefer to order not only the site itself, but also its primary content. In this case, you will have to pay for the services of a web designer, layout designer, content specialist (who will write information for the main sections of the site).

Online stores may need to bring in a photographer- for professional shooting of goods. In addition, the cost of a website or an online store will include the cost of equipment (computers, office equipment) and its depreciation.

Why calculate the cost of services

The calculation of the cost of services is useful to entrepreneurs and organizations for several reasons at once. Firstly, it allows you to correctly plan the budget, take into account the cost of materials or equipment, and also understand what costs will have to be incurred to provide a certain number of services. Secondly, knowledge of this indicator will help to correctly form a pricing policy, including creating a trade margin. Thirdly, accurate knowledge of the cost makes it possible to optimize the work process.

Conclusion

The calculation of the cost is important, as it allows you to correctly set the price for the provision of services, optimize the process of their provision. To calculate the cost, it is necessary to take into account all the resources that were spent. This list will include both the cost of equipment and consumables, and the remuneration of hired personnel.

Costing is one of the milestones in building any commercial organization or manufacturing enterprise. This article describes the calculation formula and gives some examples, gives recommendations for adjusting the business plan, and shows cost allocation options and their structure.

Costing of services or products

Let's consider a small example. One entrepreneur opens outlet in the light bulb market. The goods are going well, the profit is 30% of the total revenue. So the entrepreneur decides to expand. He takes a small loan and opens several more points, increases the range, adds new products. Then there are competitors. In order not to lose customers, the entrepreneur reduces prices, making a markup of 10% of the purchase price. When the time came to repay the loan, it turned out that after repayment, the entrepreneur had practically no personal funds left. It turned out that he never returned the initial investment, although, according to his calculations, he always sold the goods at a profit. Let's consider why this happened. Our entrepreneur formed the price based on the following formula: price = initial cost + margin. Those. profit equals the latter. However, the cost calculation did not take into account the costs of renting stalls, salespeople's salaries, transport, warehouse fees, etc. All this is called "overhead", which reduces profits. And when drawing up a plan, this must be taken into account. Thus, the profit of the entrepreneur is equal to the profit from the sale of light bulbs, minus overhead costs. A more precise formula is as follows: selling price = original price + markup + overhead. Let's talk about this in more detail.

Overheads

Costing is the calculation or determination of the sales price, which consists of the following steps:

1. Determining the volume of sales for this type of product. Making a plan for the future.
2. Calculation of overhead costs by drawing up a detailed cost estimate.
3. They are distributed among all types of goods in direct proportion to the number of products sold.
4. Determining the desired trade margin.

Formulas

Based on the above, the calculation of the cost of goods is performed and the selling price is formed. In other words, the overheads for product A will be equal to sales "total"\overheads "total" times sales. Therefore, the selling price of this item is calculated using the following formula: its original price + markup + overhead for it/its quantity. Costing in production is calculated a little differently. To do this, calculate the minimum cost of manufactured products, at which the planned profit will be obtained. The so-called "variable" and "fixed" costs of the enterprise are taken into account. The first depend on the volume of goods produced. It turns out that the calculation of the cost of production is calculated according to the following formula: the cost of materials for the manufacture of one unit of goods + labor costs + overhead costs (which are distributed for each type of product) + planned profit + VAT.

Calculation of the cost of services - costing - differs from. The last concept is relevant only for products. The cost of services is determined somewhat differently. For its calculation, an estimate is drawn up, which includes absolutely all the processes performed to satisfy the customer. It is always strictly individual - there are no homogeneous services, unlike products.

How is service costing different?

They include direct and indirect costs allocated between the services provided. General selling, production and business expenses are allocated to the cost of services in accordance with their characteristics.

• Preliminary estimate based on the planned volume.
• Cost adjustment as new processes and additional services are included in the calculation.
• The list of operations within the same service varies depending on the specifics of the activity.
• Change in prices from season to season depending on the market level.

The cost of the service includes the cost necessary materials and all costs associated with their use. For example, a gate installation service involves manufacturing to order according to individual sizes the design itself, its complete set with the necessary accessories (lock, handle, drive) plus direct installation. In this case, the manufacture of products and the service for their installation are separately noted.

How to make a cost estimate for services?

Information for the estimate is taken exclusively from accounting data. special attention require the following costs:

• Influencing the amount of taxes;
• Reflecting labor activity;
• Material costs - for the raw materials used, materials, components, tools and structures;
• Salary and social program;
• Depreciation;
• capital investments.

For the consumer, the materials used and the services rendered must be separately noted. Materials are usually listed at their direct cost, taking into account the trade margin. All other costs are included in services.

The success of a service business largely depends on proper pricing. It is necessary to determine the exact amount of costs and take it into account in the final cost.

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What formula is used to calculate the cost of services in 2019? The main goal of entrepreneurship in any field is to make a profit.

But it is not enough just to realize the product of activity. It is necessary to cover the costs of production through sales and receive income.

To do this, you need to take into account all the nuances of pricing. What formula should be used in 2019 to calculate the cost of services?

What you need to know

Among the many concepts used in the field of commerce and entrepreneurship, one of the most popular is the cost.

The product cost formula is time-varying. The calculation can be carried out in any period of time, which makes it possible to determine the profitability of the chosen development strategy, taking into account the seasonality factor.

Qualitatively produced calculation of the cost of production costs has a significant impact on the entire subsequent process of business development.

It is the price of the goods that plays a key role in the level of the company's competitiveness, consumer confidence and profit.

Required terms

The cost price is called the valuation running costs for the production and sale of products.

In this case, the costs are understood as cash, labor and natural costs. The cost includes such costs as:

• related to the implementation of entrepreneurial activities;
• related to production activities;
• relating to the sale of products;
• documented expenses;
• defined at the legislative level.

Cost accounting is carried out in the reporting period to which they are directly related, regardless of the time of payment.

The purpose of costing is to accurately estimate how much it costs a company to produce and sell products.

By defining this economic indicator and its adjustments can increase the profitability of entrepreneurial activity.

Cost determination is indispensable in the following situations:

• evaluation of cost dynamics;
• profitability calculation general activities and specific direction
• identification of reserves to reduce costs;
• calculation of selling prices for products;
• determining the effectiveness of the introduction of new products, etc.

What are the types

The variety of cost types determines the impact of certain criteria:

The total cost includes the costs of the main production, general and company expenses, including selling expenses.

The classification of cost types is carried out according to two fundamental features:

1. Calculated according to costing items.
2. Calculated by cost elements.

The cost structure is built from several blocks of cost elements:

In each specific production, each block of costs is recognized as significant in the overall cost structure.

By determining the cost for each cost element, you can analyze the production process and find a way to reduce costs.

Normative base

In different areas of activity, the concept of cost is interpreted taking into account specific features.

From the point of view of economics, this qualitative indicator implies the monetary expression of all costs for the production and sale of products.

Until 2002, the definition of prime cost was formulated at the legislative level in clause 1 of the “Regulations on the composition of costs”.

In 2019, there is no regulated definition of the indicator, just as there are no regulations or Guidelines by his definition.

In accounting, the traditionally established practice of cost accounting and cost formation is used.

In the current Russian legislation, the cost price is mentioned in cases when it comes to the actual costs of purchasing materials for production and the costs necessary for the production and sale of products.

In a relationship tax accounting according to the concept of cost in the definition financial result not taken into account. The tax is calculated on the basis of accounting for the income and expenses of the organization.

How to correctly calculate

The complexity of determining the cost of services is due to the fact that the final product is intangible. But by choosing the appropriate method, you can calculate the indicator with extreme accuracy.

In total, at this time there are four main methods for calculating the cost, the choice of which is determined by the type of control over cost accounting objects:

What is the purpose of the indicator?

The cost should be considered in terms of economics. As an economic category, the cost price performs such basic functions as:

• accounting and control of expenses for the production and sale of products;
• formation of the wholesale price for the manufactured product;
• analysis of the feasibility of changing production and implementing decisions.

With a phased cost estimate, you can determine which changes will help reduce the indicator and which costs are unnecessary.

Therefore, with any change in the production process, it is important to calculate the cost indicator.

This allows you to track the dynamics of pricing and timely implement solutions that have a positive impact on the final cost of a product or service.

What algorithm is used

As part of accounting, the calculation of the cost of services (products) is carried out in several stages:

The scheme for calculating the cost indicator is not legally regulated. Therefore, organizations are free to choose the most appropriate method.

Calculation scheme

When calculating the cost of services, the following costs are taken into account:

• material costs;
• depreciation of fixed assets involved in the production of services;
• salary of employees involved in the production and provision of services;
• deductions to funds from the salaries of employed employees;
• Administrative expenses;
• other costs.

For each item, the total amount of reasonable costs is determined. Then all the values ​​are added up. This will be the cost of the service.

If it is not possible to determine the cost of a one-time provision of a service, then the calculation is carried out in relation to a certain period.

The cost estimate determines the total amount of costs associated with . Then the number of services rendered is determined and the total cost is divided by this value.

Emerging nuances

When the cost price is calculated in relation to services, it is necessary to follow simple rules:

For example, calculating the cost of services requires taking into account the cost of repairing housing, maintaining it in good condition and paying taxes.

But when calculating the cost of car service services, you will need to take into account many more factors - wages of employees, consumables, energy costs, etc.

Calculation of the cost of fitness club services

When calculating the cost of a separate fitness club service, you should determine:

• value general expenses for the provision of a service;
• the number of visitors who can simultaneously use this service;
• markup factor determined by own will or at market prices.

When calculating the amount of expenses, expenses per month for:

• (in the presence of);
• social contributions;
• fixed salary of employees;
• advertising;
• household goods and office;
• for staff;
• staff training, etc.

The resulting amount of expenses is divided by the number of people visiting the club during the month. The result is the cost of a subscription for one service per month.

The resulting value must be multiplied by the markup coefficient to get the cost of a subscription for a month.

If several services are supposed to be provided, then the cost price for each individual service is first calculated and then the total cost price is found by adding the results.

In a budget institution

Service cost in budget institution is found when taking into account direct, overhead and general business costs, as well as distribution costs.

Although budget accounting involves cost accounting in accordance with, specific definitions of costs have not been established.

Direct and overhead costs include costs related to the provision of services. General business expenses are expenses for the needs of management.

Distribution costs are the costs incurred as a result of the provision of services and their promotion. The cost classification is determined by the institution.

Video: calculation of the cost of services

It also determines how the overheads are distributed. The calculation method is determined by the institution independently or approved by a higher authority.

For housing and communal services

The cost of housing and communal services is determined according to. The planned cost becomes the basis for setting the tariff.

Costs are determined separately for each service based on:

• analysis of actual expenses in a certain period;
• accounting for approved industry and regional standards for the relevant types of costs.

When determining the cost of housing and communal services, the following factors are certainly taken into account:

The unit cost of a service is found by dividing the total cost by the volume of services in in kind determined on the basis of consumption standards and total number consumers.

Beauty saloon

When calculating the cost of beauty salon services, calculations are carried out for each individual service.

The cost of the service includes payment for the work of the master, the amount of consumables and related costs.

To total costs include expenses for electricity, advertising, security, depreciation of equipment, etc. When determining the price of consumables, it is important to consider every little thing.