Accounting for the data is used to prepare the actual cost estimate. Theoretical foundations of calculation and evaluation as means of accounting measurement. Like any price, the intermediary price fee contains three elements

Grade - This is an expression in monetary terms of the organization’s property and the sources of its formation.

The valuation of an enterprise's property is based on real costs expressed in monetary terms. There are also such types of valuation of economic assets as initial (inventory) cost, residual value, book value, market value, replacement cost, liquidation value, actual cost, average cost, LIFO, FIFO, etc.

Initial cost is determined on the date the object is accepted for accounting (put on the balance sheet).

Inventory value - the totality of costs associated with the construction (new construction) and acquisition of fixed assets , intangible assets, creation of individual objects of intangible assets, reconstruction and modernization of fixed assets, bringing long-term assets received free of charge to a state suitable for operation.

Replacement cost is formed when revaluing fixed assets (bringing the value of objects to market prices), in which case it becomes initial. Replacement cost is equal to the amount of money that currently needs to be paid for similar objects.

Full book value - the cost of materials, work in progress and other assets reflected in the enterprise’s balance sheet at the actual cost of procurement or production.

Liquidation value - the possible cost of selling fixed assets or their balances at the end of their service life.

When releasing inventories into production and other disposals, the following valuation methods are used:

FIFO method- a method for assessing inventories at the cost of the first purchases. When written off for production (other disposal), the cost of material assets is determined by the price of the first batches (previously purchased), then the subsequent ones and then in order of priority;

LIFO method - a method for estimating inventories at the cost of the most recent purchases. Material resources issued from the warehouse are valued at the cost of the most recent acquisition (not currently applied);

average cost - a method of inventory valuation, in which material resources in an enterprise are written off at accounting prices during the month, and at the end of the month, deviations of the actual cost from the accounting price are taken into account.

The main type of property valuation is by actual cost procurement and acquisition of inventories, construction and acquisition of long-term and other assets, production of labor products. For example, the cost of finished products is a set of costs for fixed assets, intangible assets, materials, fuel, energy, labor, and other economic resources used in the production process.

Costing(from lat. calculatio - calculus) is a method of grouping costs and determining the cost of acquired material assets, manufactured products and work performed.

Costing is closely related to evaluation - the cost of finished products will be determined, in particular, by the choice of methods for evaluating materials written off for production.

Calculations are grouped according to a number of signs.

In relation to by the time of the business process There are standard, planned (estimated) and reporting (actual) calculations:

Standard calculation is calculated at the beginning of the reporting period and represents the amount of costs that the enterprise will spend at the time of calculation, based on the technical level of production and existing technology, per unit of output taking into account current norms and standards on an item-by-item basis (current cost standards);

Planned calculations compiled before the start of the reporting period.

These calculations calculate the amount of material and labor costs for production planned for release quantity of products. They are compiled based on planned expenditure rates and other planned indicators for the reporting period (in this case, expenditure norms are average).

A type of planned costing is cost estimate; it is calculated when designing new production facilities and designing newly developed products in the absence of consumption standards.

Reporting (actual) calculations are drawn up after the completion of business processes.

The purpose of reporting costing is to determine the actual (real) cost of products, work performed and services performed.

Calculation object - product of production, technological phase, stage, types of work or services.

Calculation unit - calculating object meter. Examples: 1 ton, 1 centner, conventional enlarged calculation units (100 pairs of shoes, 1000 conventional cans).

By volume of costs a distinction is made between production costing and full costing:

IN production cost calculations expenses incurred in the production sector are reflected;

full cost calculation differ from production cost calculations by the amount of costs associated with selling products.

Calculation data is used to manage the organization, monitor compliance with the planned (standard) cost of production, profitability of business activities, identify reserves and ways to reduce costs.

Monetary valuation is a method of measuring the value of accounting objects to determine the indicators of the production and financial activities of an organization. With the help of monetary valuation, natural indicators (facts) are converted into monetary ones, which allows them to be reflected in accounting. Only after assessment does a business fact become an object of accounting.

The rules for assessing property received by an enterprise in various ways differ. Thus, the assessment of property acquired for a fee is carried out by summing up the actual expenses incurred for its purchase; property received free of charge - at market value on the date of recording of the property; property produced in the organization itself - at the cost of its production.

General rules for assessing funds for all enterprises are established by law.

Fixed assets and intangible assets are reflected in accounting at their historical cost, i.e. according to the actual costs of their acquisition, production, construction. The amount of accrued depreciation is accounted for separately. In the balance sheet, these assets are reflected at their residual value - the original cost minus the amount of accrued depreciation over the period of operation of the objects.

As a result of the revaluation of fixed assets, the original cost is translated into replacement cost, which characterizes the modern costs of acquiring a similar fixed asset.

Inventories are valued at actual cost, which includes the purchase price, procurement costs, delivery, intermediary fees, and customs duties. Materials consumed in production can be assessed at cost:

each unit;

average (defined as the quotient of dividing the total cost of inventories by their quantity);

first in time purchases (FIFO). Material resources entering production must be valued at the cost of the first acquisitions, taking into account the cost of assets listed as available at the beginning of the month;

most recent purchases (LIFO). Resources entering production must be valued at the cost of the latter in sequence according to the time of acquisition. Inventories at the end of the reporting period are carried at the cost of early acquisitions.

Products, works and services of own production during the accounting period (year) are assessed according to the actual costs of their production (with monthly calculation of the actual cost) or according to the planned cost (in agriculture and a number of other industries). In the latter case, the planned cost of capitalized products, work performed and services rendered at the end of the year is brought to the actual cost by additional accrual or write-off - reversal.

Settlements with debtors and creditors are reflected in amounts arising from accounting records and supported by documents.

Thus, in accounting, the main type of valuation of economic assets is the actual cost, which is determined using calculation.

Costing is a method of calculating the cost of products, work performed and services rendered, as well as material resources and products sold (work, services). In costing, there is a difference between the grouping of costs by elements and by costing items.

Grouping by item allows you to determine what was spent on a given object.

Grouping by elements allows you to establish the purpose of costs in the production process and the method of assigning them to costing objects.

The object of calculation is a product or product of economic activity (semi-finished product, finished product, group of similar products or products, volume of work or services), as well as a technological stage (processing stage, part of production, etc.).

A costing unit is a measure of a costing object.

Depending on the stage of compilation, there are normative, planned (estimated) and actual (reporting) calculations.

Standard costing is the amount of costs that an organization can spend on a costing unit of output in accordance with standards.

Planned (estimated) costing is the amount of costs attributed to each product, group (type) of products in accordance with the preliminary calculation of costs for the planned period or type of work.

Actual (reporting) costing is compiled on the basis of actual costs for a specific type of product in the accounting period.

The cost per unit of production is determined as follows: all costs that relate to a specific type of product are divided by its quantity.

The essence of calculation , as a method of accounting, consists of calculating in monetary terms the costs of an organization for the acquisition (procurement) and production of a certain type of material assets (production of work, provision of services) and the costs of their implementation (sales).

On the other hand, calculation is the basis for another element of the accounting method - valuation. Costing calculations are drawn up in the form of a document containing a list of items that make up the cost. Therefore, this document (in practice called calculation) serves as the basis for the monetary valuation of the corresponding accounting objects.

Let's take a closer look at this method of accounting in relation to calculating product costs. This process includes a number of steps:

· grouping of costs;

· distribution of costs between costing objects;

· determination of the cost of individual products, works, services, purchase of materials, etc.;

· reflection of the cost of products in the calculation;

· monitoring the implementation of the plan at cost and comparing the reported cost with the standard cost of previous periods;

· determination of work results and cost reduction reserves.

Thus, calculation – this is the grouping and distribution of costs between costing objects, the calculation of their actual cost to monitor the implementation of the plan, determine the results of the team’s work and identify reserves for increasing production efficiency.

In this definition we are talking about determining the actual cost, that is, drawing up an actual cost estimate. In addition to actual calculations, accounting uses (but does not prepare) other types of calculations: planned, normative. Accounting can also use planned and standard self-accounting calculations of organizational units - a workshop, a section, a team, which are compiled according to a limited type of cost (depending on the work of a given unit). In the same context, for self-supporting purposes, the accounting department also compiles self-supporting calculations of actual costs.

In addition to the cost of the product, the cost of a standard hour, a standard set, etc. can be calculated.

A modern organization is a complex complex consisting of various types of production (main, auxiliary) and including various types of activities (manufacturing of products, repair of own equipment, etc.). Therefore, the first step in calculation is cost grouping .

First of all, all expenses of the organization are divided according to types of activities:

· By main activity – these are costs included in the production costs of the main activity;

· Capital investment costs – for the construction of buildings, major repairs of fixed assets. These costs of the organization for products for core activities are not included.

By economic role in the production process costs are divided into basic and overhead:

· Basic - costs directly related to the production process;

· Invoices - costs associated with the organization, maintenance of production and its management (general production and general economic).

By method of inclusion in cost Product costs are divided into direct and indirect:

· Direct - costs that are associated with the production of a certain type of product and can be directly and directly attributed to its cost: raw materials and basic materials, losses from defects, etc.;

· Indirect - costs that cannot be attributed directly to the cost of certain types of products and are distributed indirectly, conditionally.

Relative to volume There are variable and semi-fixed costs:

· Variables - expenses, the size of which changes in proportion to changes in the volume of production;

· Conditionally permanent - expenses, the size of which almost does not depend on changes in the volume of production.

By composition (homogeneity) costs can be single-element or complex:

· Single element - costs consisting of one element (salaries, depreciation, etc.);

· Complex - costs consisting of several elements (general production and general business expenses, which include wages and depreciation of the building, etc.).

By participation in the production process costs are divided into production and non-production:

· Production - costs associated directly with the production process at the enterprise;

· Non-production (commercial)- costs associated with selling products to customers.

Production and non-production expenses form the full cost of marketable products.

By efficiency distinguish between productive and unproductive costs:

· Productive - costs of producing products of established quality with rational technology and production organization;

· Unproductive costs are a consequence of deficiencies in technology and production organization.

Based economic content costs are grouped by economic elements and costing items.

Grouping by elements is used in general economic calculations. It allows you to identify the total material costs transferred to the newly created product, as well as the costs of living labor. Based on this grouping, a planned estimate and a report on actual production costs are drawn up.

By economic elements costs are classified:

· material costs (minus the cost of returnable waste);

· labor costs;

· contributions for social needs;

· depreciation of fixed assets;

· other costs.

The division of costs by costing items is used for analytical accounting of production and calculation of product costs.

Classification of costs by costing items:

1. Raw materials and materials;

2. Returnable waste (subtracted);

3. Purchased products and semi-finished products;

4. Fuel and energy for technological purposes;

5. Depreciation of fixed assets;

6. Basic wages for production workers;

7. Additional wages for production workers;

8. Contributions for social needs;

9. Expenses for preparation and development of production;

10. General production (shop) expenses;

11. General business (factory) expenses;

12. Losses from marriage;

13. Other production costs;

14. Selling expenses.

The total of the first 13 articles forms the production cost of production, and the total of all 14 articles forms the total cost of production.

Classification by economic elements is necessary at the planning stage in order to identify the required amount of material, labor and monetary resources, classification by costing items - to determine the actual costs of producing a unit of output.

Test questions on topic No. 6:

1. The essence and significance of cost measurement in accounting.

2. The concept of product value, evaluation and price.

4. The essence and basic principles of assessment.

5. Calculation as an element of the accounting method.

6. Classification of costs according to their economic role in the production process. Classification of costs according to the method of inclusion in the cost of production. Classification of costs by participation in the production process.

7. Classification of costs by economic content.

8. Essence, meaning and grouping of costs by elements.

9. Essence, meaning and grouping of costs by costing items.

10. Features and importance of cost accounting by elements and items of costing.

Production costs (cost)- these are the current costs of the company expressed in monetary form for the production and sale of products, which are the calculated price base

Costing unit- this is a unit of a specific product (service) according to costing items (according to costing)

The basis for calculating prices is calculating production costs (distribution costs).

It is compiled using a unit of measurement for the quantity of products adopted, taking into account production specifics (1 meter, 1 piece, 100 pieces if produced simultaneously). The costing unit can also be the unit of the leading consumer parameter of the product.

Lists of costing items reflect the features of production.

For modern domestic practice, the following list of calculation items can be considered the most characteristic:

• raw materials and materials;
• fuel and energy for technological purposes;
• wages of production workers;
• wage accruals for production workers;
• general production expenses;
• general running costs;
• other production costs;
• business expenses.

Items 1-7 are called production costs, since they are directly related to servicing the production process. The total production costs are production cost. Article 8 (commercial expenses) expenses associated with the sale of products: costs of packaging, advertising, storage, partially transportation costs. The sum of production and commercial expenses is full cost of production. There are direct and indirect costs. Direct expenses relate directly

to the cost of a specific product. According to the above list, direct costs are represented by items 1-3, which is typical for most industries. Indirect costs usually associated with the production of all products or several of their types and are attributed to the cost of specific products indirectly - using coefficients or percentages. Depending on the specifics of production, both direct and indirect costs can vary greatly. For example, in monoproduction, direct costs are almost all costs, since the result of production is the release of one product (shipbuilding, aircraft construction, etc.). On the contrary, in instrumental processes (chemical industry), where a range of other substances are produced simultaneously from one substance, almost all costs are indirect.

There are also semi-fixed and semi-variable costs. Conditionally permanent are expenses whose volume does not change or changes slightly with changes in the volume of output. For the vast majority of industries, these can be considered general production and general business expenses. Conditional variables They consider expenses, the volume of which is directly proportional to changes in the volume of output. Usually these are material, fuel and energy costs for technological purposes, labor costs with accruals. The specific list of expenses, as we have already said, depends on the specifics of production.

Manufacturer's profit in price is the amount of profit minus indirect taxes received by the manufacturer from the sale of a unit of goods.

If prices for goods are free, then the amount of this profit depends directly on the pricing strategy of the manufacturer-seller (Chapter 4).

If prices are regulated, then the amount of profit is determined by the profitability standard established by the authorities and with the help of other levers of direct price regulation (Chapter 2).

In modern Russian conditions, the objects of direct price regulation at the federal level are natural gas prices for monopolistic associations, electricity tariffs regulated by the Federal Energy Commission of the Russian Federation, tariffs for modes of transport with the largest freight turnover (primarily tariffs for freight railway transport), the price of vital medicines and services that are the most significant from a national economic and social point of view.

The object of direct price regulation by the constituent entities of the Russian Federation and local authorities is a much wider range of goods and services. This list depends critically on two factors: the degree of social tension and the capabilities of regional and local budgets. The higher the social tension and the larger the volume of budget funds, the greater the scale of direct price regulation, other things being equal.

In Russian practice, with state regulation of prices and in the vast majority of cases with a system of free prices, the full cost of a unit of goods is taken into account as a basis for using the percentage of profitability when calculating profits.

Example. The cost structure by costing items per 1000 products is as follows:

1. Raw materials and basic materials - 3000 rubles.
2. Fuel and electricity for technological purposes - 1,500 rubles.
3. Remuneration for main production workers - 2000 rubles.
4. Charges for wages - 40% of the wages of main production workers
5. General production expenses - 10% of the wages of the main production workers.
6. General expenses - 20% of the wages of the main production workers.
7. Transportation and packaging costs are 5% of production costs.

It is necessary to determine the manufacturer's price level for one product and the amount of profit from the sale of one product if the profitability acceptable to the manufacturer is 15%.

Calculation

1. We calculate in absolute terms indirect costs, given as a percentage of the wages of the main production workers, per 1000 products:

• accruals for wages = 2000 rub. *40% : 100% = 800 rub.;
• general production costs = 2000 rub. *10% : 100% = 200 rub.;
• general business expenses = 2000 rub. *20% : 100% = 400 rub.

2. We determine production cost as the sum of expenses of items 1-6.

• Production cost of 1000 products = 3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 (rub.).

3. Transportation and packaging costs = RUB 7,900. · 5% : 100% = 395 rub.

4. Total cost of 1000 products = 7900 rubles. + 395 rub. = 8295 rub.; total cost of one product = 8.3 rubles.

5. Manufacturer price for one product = 8.3 rubles. + 8.3 rub. · 15% : 100% = 9.5 rub.

6. Including profit from the sale of one product = 8.3 rubles. · 15% : 100% = 1.2 rub.

Manufacturer price- price, including cost and profit of the manufacturer.

Actual sales of goods (services) according to manufacturer's prices(manufacturer price, factory price) is possible mainly in the case when there are no indirect taxes in the price structure. In modern economic practice, the list of such goods (services) is limited. As a rule, indirect taxes are present in the price structure as direct price-forming elements. In absolute prices

most goods (services) included value added tax(VAT).

The price structure for a number of goods contains excise tax. This indirect tax is included in the price of goods that are characterized by inelastic demand, i.e., an increase in the price level as a result of the inclusion of an excise tax does not lead to a decrease in the volume of purchases of this product. Thus, the fiscal tax function is implemented - ensuring budget revenues. At the same time, excisable goods should not be essential goods: the introduction of an excise tax in this case would contradict the requirements of social policy. In this regard, in both domestic and international practice, alcohol products and tobacco products are primarily excisable. Goods such as sugar and matches, which are characterized by the highest degree of demand inelasticity, are not excisable because they are included in the list of essential goods.

Along with the main federal taxes (value added tax and excise tax), prices may include other indirect taxes. For example, until 1997 In Russia, a special tax was included in the price structure. In 1999 sales tax was introduced in almost all regions of the Russian Federation. These indirect taxes were later removed.

Let us dwell on the methodology for calculating the amount of value added tax in price as the most common tax.

The basis for calculating value added tax is the price excluding VAT. VAT rates are set as a percentage of this base.

Example. Manufacturer price level -
9.5 rub. for one product. The value added tax rate is 20%. Then the level of the selling price, i.e. the price exceeding the manufacturer’s price by the amount of VAT, will be:

• Tsotp = Tsizg + VAT = 9.5 rubles. + 9.5 rub. · 20%: 100% = 11.4 rub.

Price elements also include intermediary wholesale markup And trade markup, if the product is sold through .

Selling price- the price at which the manufacturer sells products outside the enterprise.

The selling price exceeds the manufacturer's price by the amount of indirect taxes.

Rules for accounting and regulation of intermediary services

Intermediary (trading) markup (discount)— a form of price remuneration for a wholesale (trade) intermediary.

Distribution costs— the intermediary’s own costs excluding the costs of the purchased goods.

Both wholesale intermediary and trade markups, by economic nature, as noted in Chapter 2, are the prices of services of intermediary and trading organizations, respectively.

Like any price, the intermediary price fee contains three elements:

• intermediary costs or distribution costs;
• profit;
• indirect taxes.

Rice. 9. General price structure in modern Russian conditions. IP - production costs (cost); P - profit; NK - indirect taxes included in the price structure; Nposr - wholesale intermediary surcharge.

As competition develops, the chain of intermediaries decreases. Currently, in domestic practice, a wide range of consumer goods is sold only with the help of a reseller and directly from the manufacturing plant.

In business practice intermediary price remuneration can be calculated in the form allowances And discounts.

In absolute terms, the intermediary discount and markup are the same, since they are calculated as the difference between the price at which the intermediary purchases the goods - purchase price, and the price at which it is sold - selling price. The difference between the concepts of “discount” and “surcharge” appears if they are given in percentage terms: the 100% base for calculating the markup is the price at which the intermediary purchases the product, and the 100% base for calculating the discount is the price at which the intermediary sells this product.

Example.

• The intermediary purchases the goods at a price of 11.4 rubles. and sells it at a price of 13 rubles.
• In absolute terms, discount = premium = 13 rubles. — 11.4 rub. = 1.6 rub.
• The percentage of the premium is 1.6 rubles. · 100%: 11.4 rub. = 14%, and the discount percentage is 1.6 rubles. · 100%: 13 rub. = 12.3%.

In conditions of free prices, intermediary markups are used when the seller does not experience severe price pressure, i.e., occupies the position of a monopolist (leader) in the market. In such a situation, the seller has the opportunity to directly add a commission for intermediary services.

However, more often intermediary markups are used as a lever for price regulation by government authorities when market conditions allow the sale of goods at a price higher than allowed by the interests of national economic and social policy. Thus, in Russia for a long time supply and marketing surcharges were used for the most important types of fuel. These allowances were regulated by federal authorities. Currently, in almost all regions of Russia there are trade markups on products of increased social significance. These allowances are regulated by local authorities. The scale of their use increased significantly after the 1998 crisis.

In conditions of free prices, intermediary discounts are used when the seller is forced to calculate his indicators in strict dependence on the prices prevailing in the market. In this case, the calculation of the intermediary’s remuneration is based on the principle of “discounting” this remuneration from the market price level.

Intermediary discounts are usually provided by manufacturers to sales intermediaries and their permanent representatives.

Along with intermediary discounts and premiums associated with the price level, a wide

This form of intermediary remuneration has become widespread, such as establishing for him percentage of cost of goods sold.

The intermediary's profit is determined using the percentage of profitability to distribution costs. Distribution costs— the intermediary’s own costs (for example, rent for premises, expenses for paying employees, packaging and storage of goods).

Expenses associated with the purchase of goods are not included in distribution costs.

Example. Taking into account the conditions of the previous example, we will determine the maximum acceptable distribution costs for an intermediary if the minimum acceptable profitability for him is 15%, and the VAT rate on intermediary services is 20%.

We can represent the absolute value of the intermediary remuneration by an equation, taking x to be the maximum allowable distribution costs:

• x + x * 0.15 + (x + 0.15x) * 0.2 = 1.6;
• x = 1.16 (rub.).

If the sale of goods is accompanied by the services of not one, but several intermediaries, then the percentage of the markup of each subsequent intermediary is calculated to the price of its purchase.

Example. The intermediary sells goods to a trading organization. Taking into account the above conditions, this sale will be carried out at a price of 13 rubles. (11.4 + 1.6).

Then the retail price at the maximum permissible level of trade markup of 20% will be 15.6 rubles. (13 + 0.2 * 13).

Intermediary discounts and allowances must be distinguished from price discounts And allowances.

The first, as indicated above, constitute the remuneration for intermediary services, therefore their presence is always associated not with one, but with several price stages (their number is directly proportional to the number of intermediaries).

Price discounts and premiums are sales promotion tools (Chapter 4). They are used in relation to one price level and are associated with one price stage.

The general price structure in modern Russian conditions, taking into account all the above elements, is presented in Fig. 9.

– an extremely important parameter, the determination of which ensures a reduction in the costs of material and labor resources. This value is necessary for competent production management.

What is costing

Costing is the determination of costs per unit of production. For example, a company produces doors. In this case, the cost of manufacturing one door is calculated. The cost includes costs in the following areas:

• Transportation of products.
• Cost of goods.
• Delivery of raw materials or products.
• Duties and customs payments.
• Material, raw materials.

The cost includes many parameters. Costing allows you to determine costs for each area. In the future, you can analyze the rationality of these expenses and then reduce them. The manager is looking for the most effective methods to reduce costs.

Types of costing

The following types of calculation can be distinguished:

• Regulatory. When determining the cost, the raw material consumption rates valid at the beginning of the month are taken into account. It must be said that real standards (which are used in calculations) and planned standards may differ from each other. For this reason, the values ​​of standard and planned costs will also be different.
• Planned. The cost of production in this case will be average. It is established for a specific planning period. When calculating, you need to take into account average cost standards. If the company fulfills one-time orders, an estimate is generated. There is also an accounting calculation needed to determine the cost of the service. It does not include spending standards.
• Reporting. Determined at the end of the reporting period. When generating a reporting calculation, accounting data will be required: actual costs, production costs, quantity of goods manufactured. This form provides the ability to track the implementation of the plan to reduce product costs. Reporting costing is needed to establish the dynamics of cost reduction or increase. It allows you to find the real cost of the product and determine the difference between actual and planned costs.

Costing is classified according to the information used in the calculations.

Methods

Calculation can be carried out in various ways:

• Transverse. Processing represents the final step of processing and production. Calculations are made on the basis of information on processing or manufacturing. The method under consideration is used in the oil refining and food industries. Cross-cutting calculation is considered simple. It does not involve compiling statements or redistributing indirect expenses. The first step is to perform the calculation in conventional units. The second step is to establish the cost of a conventional unit of goods. The third step is determining the cost.
• Process-by-process. When making calculations, you need to use information for a specific process, which includes a list of processes. The process is a technological stage that is a component of production. The method under consideration is suitable for the mining and chemical industries. Relevant for mass production of goods. If there are no work in progress items, the cost is determined by dividing the costs by the quantity of manufactured products. Both expenses and volume of goods are determined for a specific reporting period. If the production cycle is long, costs need to be distributed between production and work-in-process items.
• Custom. Relevant for the construction and aviation sectors. It is used in small and medium businesses. Suitable for companies engaged in tailoring, furniture production, and repairs. This is a simple way to account for costs. The peculiarity of this technique is that it can only be used after completion of the work. This is due to the fact that calculations require complete information.

The considered costing methods are needed for effective management of the production department.

Costing example

The company produces interior doors. Calculations are carried out as follows:

• Consumption of raw materials. It is necessary to take into account the cost per unit of raw materials. For production you will need 6.8 units of glass. The price per unit is 85 rubles. The cost must be multiplied by the number of units (85 * 6.8). Calculations are made for not only glass, but also wood, paint and varnish products, and components.
• Electricity costs. First, the amount of electricity needed to illuminate the production room and operate the equipment is calculated. Then the cost of 1 kW is determined. The amount of energy is then multiplied by the cost per unit.
• Payment of workers. You need to determine the salary of all employees paid for the entire order, and then divide it by the number of doors. The accounting salary includes various additional payments.
• Repair. The cost of ongoing repairs and maintenance of the equipment used is divided by the number of doors.
• Targeted spending. Target costs include salaries of managers and expenses for maintaining the premises. This figure must be divided by the number of doors.
• Commercial expenses. These include expenses on advertising and delivery. This figure is similarly divided by the number of doors.

All obtained values ​​must be added. The resulting number is the cost.

Basic tasks of costing

Why is calculation needed? It is required to solve the following tasks:

• Determination of the actual cost of an individual product, work or service.
• Control over expenses taking into account regulations and spending standards.
• Establishing profitability.
• Assessment of work performance.
• Assessing the performance of individual departments.
• Collection of information about the upcoming reserve analysis to reduce costs.
• Valuation of inventories of finished products and semi-finished products.

FOR YOUR INFORMATION! Based on the cost price, the retail price of the product is determined. It is not profitable for an entrepreneur to reduce the retail price below cost. In this case, the company will go into the red. Therefore, cost is the basis for setting a reasonable price.

What does the cost include?

The components of the cost depend on the specifics of the organization's work. For example, the cost of construction and installation work may include the following elements:

• Material and raw materials.
• Employee earnings.
• Maintenance of equipment.
• . Other expenses (rent of premises, assistance from third-party companies, insurance premiums).

Transport services may include these components:

• Basic expenses (driver earnings, taking into account contributions to extra-budgetary funds).
• Spending on fuel and vehicle depreciation.
• Expenses for vehicle maintenance (purchase of spare parts, garage maintenance, depreciation).
• General business expenses.
• Commercial expenses.
• Management expenses.

The cost includes only actual costs. For example, if the company does not rent premises, then the cost will not include rental costs. If an organization offers services, then the cost will include those materials that are used in the provision of services.