Rules for the preparation of cost estimates for services. How is the calculation of the cost of production, analysis on specific examples

During customs clearance of cargo, customs officials may request a calculation of the unit cost of goods in order to prove the correctness of the indicated price. This situation often occurs when the cost of goods is below the throughput. Although many traders are convinced that this information is a trade secret of the manufacturer, and that in fact, no supplier is obliged to devote the buyer to the intricacies of his earnings, we will still tell you what the calculation of the cost of goods is. This information will be useful to manufacturers and participants in foreign economic activity when calculating the planned profit from the sale of a particular product.

What is product costing

Product costing is the calculation of costs per unit of goods. In foreign trade operations, the cost of expenses when crossing the border is calculated. When calculating the cost of production, the following costs are taken into account:

• cost of goods;
• the price of cargo delivery;
• duties, customs payments, VAT;
• costs for the services of a customs broker;
• the cost of customs clearance.

Cargo transportation is a fairly large-scale procedure in which it is important to take into account all costs. Costing helps not only take them into account, but also reduce them by looking for more economical and efficient solutions.

At customs, costing may be required if the customs value of the goods raises doubts among customs officers, that is, you are suspected of underestimating the cost. No international trade rules provide for the mandatory provision of this information, such a clause is usually also absent in contracts, however, traders often face this problem.

Types of unit costing

Distinguish the following types costing:

The calculation types differ depending on the data used in the calculations. Each type has its own purpose.

Calculation reduces costs material resources and labor.

Calculation methods

There are three main methods for calculating the cost of production:

The costing data is used in production control.

Each of the considered types of calculation has its advantages and disadvantages. The choice of method depends on the area for which you want to make calculations.

Calculation example

For example, in the workshop you need to complete 240 interior doors. The calculation is made according to the following scheme:

All calculated indicators are summarized. As a result, we get the cost of the service.

As for providing a calculation at customs, experienced businessmen advise writing an explanatory note to the head of customs that the manufacturer refused to provide data, citing trade secrets, it indicates the contact details of the supplier and suggests making a request yourself. For some, it "works" and customs officers remove this issue from the agenda.

When calculating the cost of services, the CFO first determines the types of costs that should be attributed to the cost of services, and classifies them.

Costs fall into the following categories:

1. Direct identifiable costs are those costs that are directly related to the provision of a service and can be attributed to the cost of a service provided to a specific client.
2. Direct unidentifiable costs - costs related to the provision of services, but cannot be unambiguously attributed to a specific client.
3. Payroll and accruals on it - the salary of specialists providing this service, and accruals of the PFR / FSS on it. Please note that the payroll for administrative specialists does not belong to this category, it should be classified as part of indirect expenses.
4. Indirect costs - costs that relate to the activities of the company as a whole, and cannot be attributed to any particular type of implementation. These include, as a rule, selling, administrative and general business expenses.

We will discuss these types of costs in more detail below. product cost calculation on their basis, and also give an example of minor repair services provided to shopping center tenants as services accompanying the main type of sale (rental of retail space) services, and calculation of their cost.

Direct identifiable costs

These are costs directly attributable to the provision of a service to a given client (for example, materials used)

Direct identifiable costs when calculating the cost of services include the costs of providing services that can be directly attributed to the type of service and to the specific client to whom it is provided. This is the easiest type of cost to account for.

Calculation of the cost of minor repairs for shopping center tenants. Example

In this case, the direct identifiable cost would be the consumption of materials (eg plumbing fittings).

Table 1. An example of calculating the cost of services

Direct non-identifiable costs

Such costs include costs that are attributable to the provision of services, but which cannot be identified by the client.

To this species costs include those costs that can be attributed to certain kind services, but cannot be directly attributed to a specific customer. In this case, the following methods can be used to calculate the cost of the service provided to each client. cost sharing between clients:

• in proportion to the client's revenue;
• proportionate to direct identifiable costs attributable to the customer.

The first method is more universal, the second is more convenient to use in cases where direct unidentifiable costs are technologically related to direct identifiable costs.

Example 2. Depreciation of tools used in minor repair services for shopping center tenants

The total amount of depreciation of instruments per month is 10 thousand rubles.

The financial director draws up the following table (see table 2).

table 2. Comparison of distribution proportional to revenue and proportional to direct costs

The way in which costs are distributed among clients is determined by the CFO or based on accounting policy, or based on what the costs incurred are physically affected: revenue or direct costs. For example, in the example above, the method of distributing costs in proportion to revenue is more logical, because, even if there were no direct costs (materials) for the services of Smirnov's client, then the tools were used and depreciation should be charged.

Payroll and ways to evaluate it

Payroll, taxes and deductions from it can be classified as follows:

Section 2 (direct unidentifiable costs) - in the event that the employee (or department), whose salary we analyze, spends at least 80% of his working time on work related to the provision of the analyzed services.

Example 3. Payroll and accrual of specialists (plumbers) directly providing minor repairs to shopping center tenants

Specialists work on a piece-rate basis wages, for the analyzed month they earned 9,000 rubles, taking into account accruals, it is 11,970 rubles. Let's calculate the distribution of the payroll and accruals on it for customers in proportion to revenue.

Table 3. Calculation of payroll and accruals on it

In the event that a department or employee is estimated to spend less than 80% of working time on activities related to the provision of the analyzed services, or they are related to the main activities of the enterprise, the CFO should take the following actions:

1. Estimate the time spent by each specific contractor, or the unit as a whole, for each type of service and / or for each client.
2. Calculate the share of payroll and payroll accruals related to a specific type of service and/or to each specific client.

Example 4. Estimation of the share of the permanent payroll of the sales department of the rental department, attributable to the cost of minor repairs.

Table 4. Assessment of payroll attributable to repair services

AT this example The CFO, using the table above, estimates the amount of the payroll (together with deductions) attributable to minor repairs. Further, this amount is distributed among customers in proportion to revenue.

Table 5. Payroll distribution among clients

Indirect costs in the calculation of the cost of services

Indirect costs include those costs that cannot be accurately attributed either to a specific type of implementation or to a specific client. An example of this would be administrative expenses.

For costing purposes, the CFO allocates indirect costs in proportion to revenue across all types of sales. The share of indirect costs attributed to a specific type of service is distributed by the financial director in proportion to the revenue received from each client.

Example 5

The amount of administrative expenses is 500,000 rubles. Revenue from rental services is 33 million rubles, revenue from minor repairs is 29,000 rubles. (see table 1.). In this case, the share of administrative expenses attributable to minor repairs is 500,000 x 29,000 / 33,000,000 = 439 rubles. Further, this amount is distributed to the cost of the service provided to specific customers, similar to depreciation in option 1 of Table 2.

Table 6. Allocation of the share of administrative expenses to the cost price

The total table of the cost of minor repair services by tenant is as follows.

Table 7. Cost of minor repair services by tenant

The calculation of the cost of production in production is determined for different purposes, one of which is pricing. This value is very important for the enterprise, because accurately shows the total amount of cash costs for the production of the product. In the future, it is used to assign the most effective price for the sale of products. Thus, the analysis of the cost indicator will not allow the organization to become unprofitable and uncompetitive due to the high pricing policy. How to correctly determine the cost of a product (service) and what items of expenditure should be included in the calculations so that the result is true?

Essence and types of cost

For the manufacture of one unit of a product, an enterprise spends a certain amount of money on the purchase of material (raw materials), energy, machine tools, fuel, employees, taxes, sales, etc. All these costs ultimately give a general indicator of the funds spent, which is called the cost of 1 piece of production.

Each enterprise in practice calculates this value for planning production and accounting for the finished commodity mass two ways:

• by economic elements of costs (the cost of all products);
• calculate cost items per unit of product.

All funds that were spent on the manufacture of products before the delivery of finished products to the warehouse, as a result, show the net factory cost. But they still need to be implemented, which also requires costs. Therefore, in order to get full cost to them still need to add the cost of marketing. These can be, for example, transportation costs, the salary of movers or a crane who participated in the shipment and delivery of products to the customer.

Calculation methods production costs allow you to see how much money is spent directly in the shop and then at the exit of the product from the plant as a whole for delivery to the customer. Cost indicators are important for accounting and analysis at each stage.

Based on these requirements and ideas, there are such cost types:

1. workshop;
2. production;
3. complete;
4. individual;
5. industry average.

Each cost estimate allows you to analyze all stages of production. Thus, it is possible to determine where it is possible to reduce costs, avoiding overspending unjustified funds for the production of marketable products.

When determining the cost units of goods costs are grouped into a common cost estimate from articles. The indicators for each position are summarized in a table for certain types of expenses and summarized.

Structure of this indicator

Industry production differ in their specific products (services), affecting the cost structure. different directions are characterized by their special costs for the main production, which prevail over others. Therefore, first of all, they pay attention to them when they try to reduce the cost in order to increase.

Each indicator that is included in the calculations has its own percentage. All costs are grouped by item in the overall cost structure. The cost items show the percentage in total amount. This clarifies which of them are priority or incremental production costs.

Per share cost influenced by a variety of factors:

• location of production;
• application of the achievements of the scientific and technical process;
• inflation;
• concentration of production;
• change in the interest rate of a bank loan, etc.

Therefore, there is no constant cost value even for manufacturers of the same product. And you need to follow it very carefully, otherwise you can bankrupt the enterprise. Estimating the production costs indicated in the costing items will allow you to timely reduce the cost of manufacturing marketable products and get more profit.

In the calculations of enterprises, the calculation method for estimating the cost of products, semi-finished products, and services prevails. Calculations are carried out per unit of commercial mass, which is manufactured at an industrial facility. For example, 1 kWh of electricity supply, 1 ton of rolled metal, 1 ton-km of cargo transportation, etc. The calculation unit must necessarily comply with standard measurement standards in physical terms.

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Cost classification

The production of products consists in the use of raw materials, technical devices, attraction service personnel directly involved in production activities and additional materials, mechanisms and persons serving and managing the enterprise. Based on this, cost items are used in costings in different ways. Only direct costs can be included, for example, when calculating shop costs.

First, for convenience, expenses are classified according to similar criteria and combined into groups. This grouping allows you to accurately calculate the indicator of production costs related to one economic component of the cost.

That's why costs combine into separate classes according to such similar properties:

• according to the principles of economic homogeneity;
• type of products;
• methods of adding individual goods to the cost price;
• depending on the place of occurrence;
• purpose;
• quantitative component in production volumes;
• etc.

Cost items are classified according to common features to identify a specific object or place of implementation of costs.

The classification is made according to economic signs of homogeneity for costing per unit of manufactured products:

This list economic elements is the same for calculating the cost in all industries, which allows for a comparison of the cost structure for the manufacture of goods.

Calculation example

To determine the funds spent on the manufacture of products, you need to use one of two methods:

1. based on costing;
2. using production cost estimates.

Usually the calculation is carried out for a quarter, half a year, a year.

The calculation of the costing of manufactured products for any period can be performed according to this instruction:

Calculation example the cost of plastic pipes at the manufacturer for 1000 m of products and determine the selling price for 1 m of goods:

1. We determine how much money was spent according to paragraphs 4, 5 and 6 of the initial data:
   • 2000x40 / 100 \u003d 800 rubles - deducted to the funds, based on wages;
   • 2000x10/100 \u003d 200 r - overhead costs;
   • 2000x20/100 \u003d 400 r - general business expenses;
2. The production cost for the manufacture of 1000 m of pipe consists of the sum of the cost indicators in paragraphs 1-6:
   3000+1500+2000+800+200+400= 7900 rubles
3. Cost indicators for the sale of products
   7900x5/100 = 395 rubles
4. So, the total cost of 1000 m of plastic pipes will be equal to the sum of the production cost and distribution costs
   7900 + 395 = 8295 r
   According to the amount received, the total cost of 1 m plastic pipe will be equal to 8. 30 kop.
5. the sale price of a pipe for 1 m, taking into account the profitability of the enterprise, will be:
   8.3+ (8.3x15/100) = 9.5 p.
6. The markup of the enterprise (profit from the sale of 1 m of pipe) is:
   8.3x15/100 = 1.2 p.

Formula and calculation procedure

Total cost calculation(PST) must be determined by the following formula:

PST \u003d MO + MV + PF + TR + A + E + ZO + ZD + OSS + CR + ZR + HP + RS,

Expenditure items are determined separately for each type of product, and then summarized. The resulting amount will show the costs that production incurs in the manufacture and sale of a certain product from the warehouse finished products. This indicator will be the total cost per unit of production, to which profit is then added and the selling price of the goods is obtained.

Balance calculation procedure

It is important for a company to get an indicator cost of goods sold to determine the profitability of manufactured products. To understand how much profit was received from each ruble invested in production, you can use the formula for calculating the balance of cost of sales.

There is two types of calculations, which uses:

• Profit from the sale of sold products;

To calculate the profitability index, two cost parameters are also used: direct and general production (indirect). Direct costs include the costs of materials, equipment and wages of workers that are directly related to the manufacture of products. Indirect costs are cash spent on the repair of equipment, fuel, salaries of management personnel, etc., but not directly involved in the creation of goods. For the analysis of net income from the sale of manufactured products, it is not necessary to take into account indirect costs.

On the commercial enterprises carried out two main calculation options direct cost budget for raw materials:

• normative;
• analytical.

Where a cost estimate is made for the manufacture of products using the standard method, the cost indicator is calculated more accurately, but more time-consuming. For large volumes of output, it is more acceptable than for firms with small production. Analytical Method allows you to determine the cost of production much faster, but the error will be greater. It is more commonly used in small businesses. Regardless of how direct production costs are calculated, they will be needed further to determine the amount of net profit.

So, when calculating the base cost, direct costs are taken and do not include additional ones, which makes it possible to more accurately assess the profitability of the manufactured goods separately. You will get the total amount of direct costs for the manufacture of products for a certain period. From this amount, you need to subtract the amount of unfinished semi-finished products. Thus, an indicator will be obtained that reflects how much money was invested in the manufacture of products for billing period. This will be the cost of manufactured and delivered to the warehouse products.

To determine the cost of goods sold, you need to know the balance of finished products at the beginning and end of the month in the warehouse. Often, the cost of an individual product is calculated to determine how profitable it is to produce.

Cost formula products sold from stock per month as follows:

SRP \u003d OGPf at the beginning of the month + GGPf - OGPf at the end of the month,

• OGPf at the beginning of the month - the balance of finished products in the warehouse at the beginning of the reporting month;
• GWPf - manufactured products per month at actual cost;
• OGPF at the end of the month - the balance at the end of the month.

The resulting cost of goods sold is used in profitability calculations. To do this, it is revealed as a percentage: the profit is divided by the cost of goods sold and multiplied by 100. Profitability indicators are compared for each item of the manufactured product and analyze what is profitable to produce further in production, and what needs to be excluded from production.

The definition of the concept of production cost and methods for its calculation are discussed in the following video:

Product costing is the calculation of the sum of all production costs in terms of value. The method of calculation depends on which costs are taken into account. See examples of calculation by methods of absorbed and direct costs. Download the method of cost accounting and calculation.

The cost price can be called the cornerstone of making business decisions, so an example of calculating its cost estimate will be useful to a very wide range of users within the company:

• marketers - when determining prices for products;
• commercial director to decide on the range and launch of new products;
• production managers - when analyzing cost variances in order to identify reserves for improving efficiency;
• financial managers to determine the performance of the organization;
• top managers - when distributing bonuses and bonuses.

Costing: Definition and Technique

The cost of production is the monetary value of the resources spent on its production, such as raw materials and materials, human resources And so on. It can be calculated as a whole for the company, production unit or workshop, for an individual product. For some companies, the calculation of the cost of an order, a technological stage, a node is relevant.

The figure shows the main articles accounting to calculate the cost.

In accounting includes the articles shown in the figure.

Picture.

For trade or service companies, the plan of cost items for calculating the cost will differ slightly - there may not be an item “raw materials and materials”, there will almost certainly not be items “Return waste” and “Losses from rejects”, “Selling expenses” can be considered as "General production" and so on.

Cost types for costing

When evaluating actual cost production or services rendered for the reporting period, actual expenses incurred for the needs of the main activity are taken into account. It is not difficult to assume that both productive reasonable expenditure of resources and unproductive ones can be included in the calculation. It is possible to assess the effectiveness of the costs incurred only by comparing the results obtained with the normative or planned ones.

Normative costing of products represents the monetary expression of the historically established technology of production. In order to the current achievable standard cost should be used, that is, the standards for which correspond to the effective functioning of the existing equipment. It takes into account the real level of equipment failure, the usual level of downtime and scrap. If the equipment is new and the statistics of its operation have not yet been developed, use the standards of the supplier company or ask the engineering company serving you. To evaluate the effectiveness, it is necessary to calculate the cost of actually produced products or services according to the standards. In this case, we will clearly see deviations in production from technology.

Planned is based on planned output values. When calculating the planned cost, both standards and data from the past period can be used. In practice, this value is often calculated in order to do at the end of the period.

How to Calculate Direct Manufacturing Cost of Products Using Excel

If you need to calculate the direct production cost of products, use the ready-made calculation model in Excel. The CFO System solution will tell you how to adapt the model to the specifics of the company: create directories, adjust the method of attributing direct costs to prime cost.

Unit costing

The main question is: what costs does the company attribute to cost per unit of output?

The answer to this question depends on the method of calculation:

• if we take into account all production costs, we use the method of calculating the full cost price for costing. Another name is the method of absorbed costs (absorption costing);
• if we take into account only direct costs, then we calculate the truncated (not full) cost using the direct costing method.

Let's take a closer look at both of these methods.

Absorption costing

When using the method of absorbed costs, direct and indirect costs, that is, all costs related to production processes, are included in the cost of production (these are accounts 20 and 25 of RAS). General business expenses (account 26 RAS) are related to the sale of products and are not allocated to final products.

Direct costs do not require additional transformations when transferred to products, while to allocate general production costs, the cost allocation method based on the distribution base is used. One of the following criteria is selected as the base:

• labor of production workers (man-hours);
• operation of the main equipment (machine-hours);
• volume of output (in units);
• wage fund for production workers;
• proceeds from the sale of products;
• direct costs attributed to the product, etc.

It is good practice to pre-allocate costs to production cost centers, and only then, in proportion to the distribution base, transfer costs per unit of output. At the same time, different distribution bases can be used for different cost centers.

Absorbed costing example

The company produces two products "A" and "B". The volume of production amounted to 1,000 pieces. per month of product "A" and 200 pcs. product "B" (Table 1).

Table 1. An example of calculating the cost of production using the method of absorbed costs (rubles)

Direct costing

According to alternative method- direct costing - when calculating the cost of production, only those costs that are directly related to production should be taken into account. The idea of ​​the direct costing approach is that the production manager controls only those costs that are related to production.

Example of direct costing calculation

In our example, we need to remove commercial expenses from the cost of products. Then for product "A" it will be 234 rubles, and for product "B" - 599 rubles (Table 2).

Table 2. Sample costing of products by direct costing (rub.)

The situation is vital - the marketing department and the sales department of a large enterprise can generate expenses that are disproportionate to the cost of production, which will lead to losses, and when choosing the direction of cost optimization, to erroneous decisions.

In the long term - from a year - all costs are variable and we can state the impossibility of the functioning of production without commercial and other overheads .

How to avoid mistakes in direct costing

Errors in actual costing result in the risk of setting unprofitable prices for products or abandoning a profitable line of business. This solution will help determine whether the company calculates the direct cost correctly, and will also tell you how to adjust the calculation rules.

Applied methods for calculating the cost of production

In practice, a number of applied costing methods are also used:

• process method. When using it, the cost of each process involved in manufacturing process. This is a very powerful tool for reformatting production processes. An enlarged version of the process-by-process method can be considered the step-by-step method in the primary industries.
• custom method - only effective method, for cases where the production is of a single custom nature, when each order is unique and the calculation of the cost is based on negotiations with the client about the final cost of the order.

For financial reporting both RAS and IFRS use the full cost accounting method.