Methodology for calculating the cost of production at an industrial enterprise. Moscow State University of Printing Arts

The cost of production is an important economic indicator that reflects the efficiency of production activities. Therefore, it is so important to be able to correctly carry out calculations and draw reasonable conclusions. Let us consider in more detail the main types, methods of calculation.

essence

Costing is the process of grouping all costs associated with the manufacture of products into economic elements. This is a way of calculating expenses in terms of money. The main methods of costing: boiler, per-order and order-by-order. All other costing methods are a combination of the methods listed above. The choice of one or another calculation method depends on the industry specifics of the organization's activities.

An equally important issue is also the choice of the object of calculations. It depends on the entire system of management and analytical accounting, for example, on the division of costs into direct and indirect. The objects of calculation are expressed in:

• natural units of measurement (pcs., kg, m, etc.);
• conditionally natural parameters, which are calculated by the number of types of products, the properties of which are reduced to the main parameters;
• conventional units are used to measure goods, consisting of several types; one of the types is taken as a unit for some attribute, and the calculation coefficient is set for the rest;
• cost units;
• time units (for example, machine hours);
• units of work (for example, ton-kilometers).

Calculation tasks

They are as follows:

• competent substantiation of calculation objects;
• accurate and reasonable accounting of all expenses;
• accounting for the volume and quality of manufactured products;
• control over the use of resources, compliance with the approved amounts of costs for maintenance and administration;
• determination of the results of the work of divisions to reduce costs;
• identification of production reserves.

Principles

Methods for calculating production costs are a set of reflecting the costs of manufacturing products, by which it is possible to determine a specific type of work, or its unit. The choice of one or another calculation method depends on the nature of the manufacturing process. The use of calculation methods intended for single-production organizations at enterprises producing heterogeneous goods distorts data on the profitability of products and “smeares” costs. When calculating the costs of industrial production, the costs of WIP at the end of the year are excluded from the amount of costs.

Cost calculation methods allow you to:

• study the process of formation of the cost of specific types of goods;
• compare actual costs with planned ones;
• compare production costs for a particular type of goods with the costs of competitors' products;
• justify the prices of products;
• make decisions about the production of cost-effective products.

Expenditure

The total cost of manufacturing products includes the cost of:

• purchase of raw materials and supplies;
• purchase of fuel, including for technological purposes;
• wages of workers and accruals for social needs;
• overhead, business expenses;
• other production costs;
• business expenses.

The first five cost items are the production cost. Selling costs reflect the amount of costs for the sale of goods. These are the costs of packaging, advertising, storage, transportation. The sum of all listed items of expenses is the total cost.

Types of expenses

The classification of cost accounting methods provides for the division of expenses into groups. Direct costs are directly related to the manufacturing process of the product. These are the first three items of expenditure listed. Indirect costs are allocated to the cost of products through certain coefficients or percentages.

These two groups of expenses can be very different depending on the specifics of the activity. In mono-production, direct costs include absolutely all costs, since the result is the release of one product. But in the chemical industry, where a range of other substances is obtained from one raw material, all costs are attributed to indirect ones.

There are also variables per unit of output. The second group includes expenses, the amount of which practically does not change with fluctuations in the volume of output of products. Most often, these are general production and business expenses. All costs, the volume of which increases with the growth of production, are variable. This includes the amount of funds allocated for the purchase of raw materials, fuel, salaries with accruals. The specific list of cost items depends on the specifics of the activity.

Boiler (simple) method

This is not the most popular calculation method, as it allows you to display information about the amount of costs for the entire production process. This calculation method is used by single-product enterprises, for example, the coal mining industry. In such organizations there is no need for analytical accounting. The cost price is calculated by dividing the total cost by the volume of production (in the example considered, the number of tons of coal).

Custom Method

In this method, the object of calculations is a specific production order. The cost of production is determined by dividing the amount of accumulated costs by the number of manufactured units of goods. The principal feature of this method is the calculation of costs and financial results for each order. Overhead costs are accounted for in proportion to the distribution base.

The custom costing method is used for single or small-scale production, in which the manufacturing process lasts longer than the reporting period. For example, in machine-building plants that create powerful excavators, or in the military-industrial complex, where processing processes predominate and rarely repeated products are manufactured. It is permissible to use this calculation scheme in the manufacture of complex or products with a long production cycle.

Cost accounting is carried out in the context of final products (completed orders) or intermediate products (parts, assemblies). It depends on the complexity of the order. The first option is used if the object is products with a short production cycle. Then all costs are included in the cost price. If we are talking about the manufacture of intermediate products, then the cost is determined by dividing the amount of costs for the order by the number of identical products.

Process costing method

This method is used in extractive (coal, gas, mining, oil, logging, etc.) industries, energy, processing industries. All of the above organizations are characterized by a mass type of production, a short production cycle, a limited range of products, one unit of measurement, the absence or a small amount of work in progress. As a result, manufactured products are both objects of accounting and calculation. Cost accounting is carried out for the entire production cycle and for a specific stage. At the end of the process, all costs are divided by the number of units of production. This is how the cost is calculated.

Transverse method

Based on the name of this method, it is clear that the object of calculations is the process, the result of which is the release of intermediate or final products. This method of calculation is used in mass production, where products are made by processing raw materials in several successive stages. Some product elements can only pass a certain number of limits and be released as intermediate products. A prerequisite is a phased production process, divided into repetitive operations.

A feature of this method is the formation of costs for each completed redistribution or for a specific time period. The cost price is calculated by dividing the amount of expenses accumulated for a repartition or a period of time by the manufactured quantity of products. The sum of the production costs of each part is the cost of finished products. Direct costs are calculated by redistribution. To distinguish between costs between semi-finished products and GP, for each order, the WIP balances at the end of the month are estimated.

The cross-sectional method of costing is very material-intensive. Therefore, accounting must be organized in such a way as to control the use of raw materials in production. Most often, for these purposes, the calculation of the yield of a semi-finished product, marriage and waste is carried out.

Normative method

This method provides for a preliminary calculation of the cost for each product based on current estimates. The latter are recalculated in each period. Separately, costs are allocated according to norms and deviations with the identification of the causes of the latter. The cost price is calculated as the sum of standard costs, changes in these norms and deviations. The standard costing method allows you to calculate the cost before the end of the month. All costs are allocated to responsibility centers and compared with actual costs.

ABC method

Calculation algorithm:

• The entire organization process is divided into operations, for example, placing an order, operating equipment, changeover, quality control of semi-finished products, transportation, etc. The more complex the organization of work, the more functions should be allocated. Overhead costs are identified with activities.
• Each work is assigned a separate cost item and its unit of measurement. In this case, two rules must be observed: the ease of obtaining data, the degree of correspondence of the received expenditure figures with their actual purpose. For example, the number of concluded orders for the supply of raw materials can be measured by the number of contracts signed.
• The cost per unit of cost is estimated by dividing the amount of expenses for the operation by the number of the corresponding operation.
• The cost of work is calculated. The amount of costs per unit of production is multiplied by their number by type.

That is, the object of accounting is a separate operation, costing - the type of work.

Choice

Methods are part of the process of organizing production, accounting and workflow at the enterprise. The choice of one or another calculation method depends on the characteristics of the enterprise: industry affiliation, type of products manufactured, labor productivity, etc. In practice, all these calculation methods can be used simultaneously. You can calculate the cost of orders by the ostentatious method or by using the norms of raw materials consumption. The chosen method should be specified in the order on accounting policy.

Example

The company manufactures three types of products. It is necessary to develop a planned cost if it is known that the monthly production volume is: for product A \u003d 300 pcs., Product B \u003d 580 pcs., Product C \u003d 420 pcs.

Whatever calculation method is chosen, it is necessary to determine the amount of costs per unit of product (table 1).

	Index	Expenses
	Material D (price 0.5 rub./kg), kg/unit,
	Material E (price 0.9 RUB/kg), kg/unit
	Cost of work time, h / unit.
	Wage rate, rub./h

Table 2 presents indirect costs.

	Cost item (rubles per month)	Place of Origin
		Production	Implementation	Administration
	Salary and social contributions
	Electricity costs
	OS repair
	Stationery
	Transportation

We calculate the amount of expenses using various costing methods.

Option 1

Let's determine the amount of direct costs for each product, based on the data in table 1:

Product A: (1 * 0.5 + 2 * 0.9) * 300 = 690 rubles / month.

Product B: (2*0.5+4*0.9)*580 = 690 rubles/month

Product C: (3*0.5+3*0.9)*420 = 690 rubles/month

The total amount of direct costs is 4702 rubles per month.

Calculate the amount of labor costs for each type of product per month. To do this, you need to multiply the labor intensity, the tariff rate and the volume of production:

Product A: 3*4*300 = 3600 rubles/month

Item B: 2*3*580 = 3480 rubles/month

Product C: 1*2.5*420 = 1050 rubles/month

The total amount of expenses is 8130 rubles.

The next step is direct costing, i.e. the calculation of the amount of direct costs.

Cost item	Product A	Product B	Product C
Direct material costs
Salary and social contributions
Major direct costs
Volume of production
The total cost of the entire production volume

Determine the amount of indirect costs per unit of product:

• Production: 1270/1300 \u003d 0.98 rubles / unit.
• Sales: 1530/1300 = 1.18 rubles / unit.
• Administrative: 1186/1300 = 0.91 rubles / unit

Based on the calculations presented earlier, we determine the cost of manufacturing products:

Cost item	Product A	Product B	Product C
Direct cost per unit
Labor costs
Direct costing
indirect costs
Implementation costs
Administrative expenses
Full cost

This costing example is based on costing by dividing costs into direct and indirect costs.

Option 2

Consider an example of costing in which indirect costs are distributed depending on the complexity of the production process.

The calculation of direct costs has already been carried out in the previous example. Calculate the total complexity of the process:

Product A: 3*300=900 hours.

Item B: 2*580=1160 hours.

Item C: 1*420=420 hours.

We determine the distribution rates of indirect costs by dividing the amount of costs by the volume of production:

• production: 1270/2480 = 0.51
• implementation: 1530/2480 = 0.62
• administrative: 1186/2480 = 0.48

We determine indirect costs by multiplying the labor intensity of a unit of product by the previously calculated accrual rate.

Index	Indirect costs, rub. \ unit
	Product A	Product B	Product C
Labor intensity
Production costs (rate - 0.51)
Implementation costs (rate - 0.62)
Administrative costs (rate - 0.48)

Based on the calculations presented earlier, we determine the cost of production:

Cost item	Product A	Product B	Product C
Direct cost per unit
Labor costs
Direct costing
indirect costs
Production cost
Implementation costs
Administrative expenses
Full cost

Yield

Production profit is the income that remains from the proceeds after deducting all expenses. If prices for goods are regulated, then this indicator depends on the strategy of the manufacturer.

In modern conditions, the objects of direct regulation at the legislative level are the prices for gas for monopolists, electricity, freight rail transport, medicines important for life. On the part of local authorities, the object of direct regulation is a wider range of goods. It is determined depending on the social tension in the region and the possibilities of budgets.

If prices are set free, then the amount of profit is calculated according to the rate of return.

Example

Per thousand units includes:

1. Raw materials and materials - 3 thousand rubles.
2. Fuel, including for production purposes - 1.5 thousand rubles.
3. The salary of workers is 2 thousand rubles.
4. Salary accruals - 40%.
5. Production costs - 10% of the salary.
6. Household expenses - 20% of the salary.
7. Transportation and packaging - 5% of the cost.

At the first stage, we calculate the amount of indirect costs per 1000 units of products:

• payroll accruals: 2000 * 0.04 \u003d 800 rubles;
• production costs: 2000 * 0.01 \u003d 200 rubles;
• household expenses: 2000 * 0.02 \u003d 400 rubles.

The prime cost is calculated as the sum of expenses for all expense items, except for transportation costs: 3+1.5+2+0.8+0.2+0.4=7.9 (thousand rubles).

Packaging costs: 7.9 * 0.05 / 100 \u003d 0.395 thousand rubles.

Full cost: 7.9 + 0.395 = 8.295 thousand rubles; including per unit of product: 8.3 rubles.

Assume that the profit per unit of product is set at 15%. Then the price is: 8.3 * 1.15 \u003d 9.55 rubles.

margin method

Equally important indicator of production efficiency is marginal profit. It is calculated at enterprises in order to optimize production - the selection of an assortment with greater profitability. When the equipment is fully loaded, the calculation should be carried out taking into account the maximization of profit.

The essence of the method is to divide costs into production and sales costs, fixed and variable. Direct costs are called expenses that change in proportion to the growth in the volume of services provided. Therefore, the cost price is calculated only within the limits of variable costs. The main advantage of this method is that the limited cost makes it easier to record and control costs.

Marginal income is the excess of income from sales over indirect costs:

MD = Price - Variable costs.

Example

We calculate the marginal profit for the manufacture of product A, the price of which is 160 thousand rubles, variable costs - 120 thousand rubles. For simplicity of calculations, we will accept the condition that when demand changes, the amount of fixed costs is equal to 1 million rubles.

	Index	Sales volume at a given level of production, thousand rubles
	variable costs
	Marginal profit
	fixed costs

The change in marginal profit is calculated as follows:

Increase in output by 5 tons: (55-50) * (160-120) = 200 thousand rubles;

Decrease in output by 10 tons: (40-50) * (160-120) = -400 thousand rubles.

For enterprises that use semi-finished products in production, it must be taken into account that the cost of materials and manufacturing work in the cost of the final product is determined by all costs. All contingent costs are recognized in the reporting period and remain outside marginal costs.

It is also necessary to take into account the limitations in the application of this method. This will help avoid planning errors. The decision to increase the production of profitable and reduce the output of non-profitable types of products should not be based only on calculations. Plans for the development of the product range in the future, building up production capacity to meet demand, improving the cost management system - all these business evaluation factors are equally important.

Calculation as an action is a process of calculating the cost of a manufactured product, i.e. calculation of all costs of an enterprise or organization for the production and sale of its products (work performed, services rendered). In many sectors of the national economy, calculation is carried out according to instructions or methodological recommendations that take into account industry specifics.

Scientifically based costing is necessary for the correct setting of prices for products, the calculation of profitability and production efficiency. The process of calculating the cost of production consists in compiling tables of a special form, which are commonly called cost estimates. Therefore, under costing (or costing) is understood, on the one hand, the action aimed at calculating the value of the cost of production, on the other hand, the table itself, with the help of which this calculation takes place.

Depending on the specifics of the technology and the nature of the manufactured products, individual products, groups of similar products, parts of a product, individual orders, etc. can be the object of calculation. As a rule, the costing objects correspond to the organizational structure of the enterprise.

The unit cost calculation is the final stage of the costing process. The cost of production represents the costs of its production and sale expressed in cash.

With this in mind, costing can be defined as the calculation of the unit cost of certain types of products or works and all marketable products. There is the following classification of calculations.

According to the time of compilation, estimates are distinguished:

1. preliminary;
2. provisional;
3. reporting.

Preliminary cost estimates constitute before the start of production. They can be estimated, planned and normative.

Estimated costing- This is the calculation of the estimated unit cost of a new type of product. It is compiled on the basis of long-term cost standards or according to standards developed in the laboratory.

Standard cost estimate determines the average cost of production for the planning period (quarter, year). It is compiled on the basis of progressive norms for the consumption of raw materials, materials, fuel, energy, labor costs, the use of equipment and norms for the organization of maintenance of production. These expenditure rates are average for the planned period.

Normative costing make up on the basis of the current consumption rates of raw materials, materials and other costs (current cost rates). Current cost rates correspond to the production capabilities of the enterprise at this stage of its work. Current cost rates at the beginning of the year, as a rule, are higher than the average cost rates included in the standard cost estimate, and at the end of the year, on the contrary, lower.

Provisional costing is a calculation of the expected cost per unit of output. When compiling it, reporting data is partly used, and planned data is partly used.

Reporting, or actual, costings are compiled according to accounting data on the actual costs of production and reflect the actual cost of manufactured products (work performed, services rendered). The actual cost of production includes non-planned unproductive costs.

Depending on the amount of costs included in the cost estimate, there are cost estimates for workshop, production and full cost.

Shop floor costing includes only workshop costs for basic materials, wages of production workers, payroll charges, general production costs, losses from defects.

Production cost calculation includes all the costs of the enterprise for the production of products. It is compiled for all cost items. On its basis, the overall production result of the enterprise is revealed in comparison with the accepted cost standards.

Full cost calculation covers all costs for the production and sale of products: in addition to production costs, it includes non-production (commercial) expenses. It is used to identify the financial result from the sale of products.

According to the period covered, the calculation is divided into period, quarterly And annual. And, finally, according to the degree of detail of the data, calculations are distinguished by consolidated indicators And according to the established nomenclature articles in monetary terms, calculation data can also be detailed when, along with monetary meters, natural ones are also used. Most often, data on the costs of material resources, fuel, and various types of energy are detailed. The degree of detail of costings is set in the recommendations for costing, taking into account industry specifics of production.

Production costs, depending on the economic content of the costs, their intended purpose in the production process are divided into basic and overhead.

Main the costs associated directly with the technological process of manufacturing products are considered, i.e. costs without which the technological process cannot be carried out.

overhead called the costs associated with the organization, management and maintenance of production.

Depending on the method of attributing costs to the cost of production, all costs are divided into direct and indirect.

Direct costs associated with the manufacture of one specific type of product. Because of this, on the basis of primary documents, they can be directly attributed to the cost of the respective products.

Indirect costs associated with the manufacture of several types of products. These costs are taken into account, as a rule, at the place of their occurrence and are distributed among individual types of products in proportion to the base chosen by each organization.

In relation to the volume of production, the costs of enterprises are usually divided into variable and fixed.

variables call expenses, the value of which is more or less directly proportional to changes in the volume of production, for example, the consumption of raw materials and materials for the manufacture of products, the basic wages of production workers and similar expenses. In direct proportion to the volume of changes in the volume of production are all the main costs, and therefore they are variable items.

Permanent- These are those costs, the total amount of which does not change with a change in the volume of production. These are all overhead costs. Fixed costs may increase over time, for example due to inflation, but they do not change in direct proportion to changes in output.

According to the economic content, the costs of organizations are divided into economic elements and costing items.

economic element call the primary homogeneous type of costs for the production and sale of products (works, services), which at the enterprise level cannot be decomposed into its component parts.

Production costs that form the cost of production, consist of the following elements:

• material costs (minus the cost of returnable waste);
• labor costs;
• deductions for social needs;
• depreciation of fixed assets;
• other costs.

Cost item or costing item- this is a certain type of cost that forms the cost of either individual types of products or the products of the enterprise as a whole.

Cost accounting for the purpose is carried out item by item; the list of articles is established for individual industries, based on the characteristics of technology and organization of production.

A typical nomenclature of costing items can be presented in the following form:

1. Raw materials.
2. Returnable waste (subtracted).
3. Purchased products, semi-finished products and services of an industrial nature of third-party enterprises and organizations.
4. Fuel and energy for technological needs.
5. Wages of production workers.
6. Deductions for social needs.
7. Costs for preparation and development of production.
8. General production expenses.
9. General running costs.
10. Marriage loss.
11. Other production expenses.
12. Business expenses.

The first eleven articles are included in the production cost of production. Production cost and selling expenses make up the total cost of production.

The complexity of the production process requires the use of a whole group of production accounts in accounting:

20 "Main production",

23 "Auxiliary production",

25 "General production costs",

26 "General business expenses",

28 "Marriage in production",

44 Selling costs,

96 "Reserves for future expenses",

97 "Deferred expenses".

Analytical accounting is carried out in the development of all synthetic accounts for accounting for production costs. The level of analyticity is determined by those indicators that are necessary for the enterprise to control and manage.

Production costs (cost)- this is the current costs of the company for the production and sale of products, expressed in monetary terms, which are the estimated price base

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

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

It is compiled for the unit of measurement of the quantity of manufactured products adopted taking into account the specifics of production (1 meter, 1 piece, 100 pieces, if produced at the same time). The calculation 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 costing items can be considered the most characteristic:

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

Items 1-7 are called production costs, as they are directly related to the maintenance of the production process. The amount of production costs is production cost. Article 8 (sales expenses) expenses associated with the sale of products: the cost of packaging, advertising, storage, partly transportation costs. The sum of production and selling expenses is total cost of production. There are direct and indirect costs. Direct costs relate directly

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

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

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

If the prices for the 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 rate of return 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 monopoly 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 rail transport), the price of vital medicines and services that are most significant from the economic and social standpoints.

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

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

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

1. Raw materials and basic materials - 3000 rubles.
2. Fuel and electricity for technological purposes - 1500 rubles.
3. Remuneration of the main production workers - 2000 rubles.
4. Accruals for wages - 40% of the wages of the main production workers
5. General production expenses - 10% of the wages of the main production workers.
6. General business expenses - 20% of the wages of the main production workers.
7. The cost of transportation and packaging - 5% of the production cost.

It is necessary to determine the level of the manufacturer's price 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 rubles. *40% : 100% = 800 rubles;
• overhead costs \u003d 2000 rubles. *10% : 100% = 200 rubles;
• general expenses = 2000 rubles. *20% : 100% = 400 RUB

2. We define the production cost as the sum of the costs of articles 1-6.

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

3. Costs for transportation and packaging = 7900 rubles. 5%: 100% = 395 rubles.

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

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

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

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

Actual sale of goods (services) according to manufacturer's prices(manufacturer's price, factory price) is possible mainly 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 pricing elements. In absolute prices

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

The structure of prices for a number of goods contains excise. 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 in it 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 be contrary to the requirements of social policy. In this regard, both in domestic and international practice, primarily alcoholic products and tobacco products are excisable. Goods such as sugar and matches, which are characterized by the highest degree of demand inelasticity, are not excisable, since they are included in the list of essential goods.

Along with the main federal taxes (value added tax and excise), prices may include other indirect taxes. For example, before 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. Later, these indirect taxes were removed.

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

The price without VAT is the basis for calculating value added tax. 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 \u003d Cizg + VAT \u003d 9.5 rubles. + 9.5 rubles. 20%: 100% = 11.4 rubles.

Elements of the price are also intermediary wholesale markup And trade allowance, 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 (trade) allowance (discount)- the form of price compensation of the wholesale (trading) intermediary.

Distribution costs- the intermediary's own costs, excluding the costs of the purchased goods.

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

Like any price, an intermediary price reward contains three elements:

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

Rice. 9. General price structure in modern Russian conditions. Ip - production costs (cost); П - profit; Hk - indirect taxes included in the price structure; Nposr - wholesale intermediary allowance.

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 brokerage fee can be calculated in the form allowances And discounts.

In absolute terms, the intermediary discount and surcharge 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 sells - 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 goods, and the 100% base for calculating the discount is the price at which the intermediary sells this product.

Example.

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

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

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

Under 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 "discarding" this remuneration from the level of the market price.

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

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

such a form of remuneration for an intermediary as establishing for him percent of the cost of goods sold.

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

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

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

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

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

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 on the price of its purchase.

Example. An intermediary sells goods to a trade organization. Subject to 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 allowable markup of 20% will be 15.6 rubles. (13 + 0.2 * 13).

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

The former, as mentioned above, constitute 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 markups are sales promotion tools (Chapter 4). They are used in relation to one price level and are associated with one price stage.

The general structure of the price in modern Russian conditions, taking into account all of the above elements, is shown in fig. 9.

Ministry of Education and Science of Ukraine

Sumy State University

Department of Economics and Business Administration

Mandatory homework

in the discipline "Cost Management"

"Product costing".

Completed: 4th year student gr.E-12

Ereshov A.T..

Checked by: Pimonenko T.V.

Introduction………………………………………………………………………..……..3

Calculating the cost of production…………………………..... 5

1. The concept of costing products…………….…….5

   The value of product costing……….…………5

Calculation methods……………………………………………………..7

1. Normative method………………………………………………………..7

   Custom method………………………………………………………….9

   Alternate method……………………………………………….………12

Practical part. Enterprise cost analysis………….……...…..14

3.1 Characteristics of the enterprise activity……………………………….14

3.2 Grouping costs by economic elements (estimate) - show data for 2 years…………………………………………………………. ...............…..19

3.3 Structure and dynamics of fixed and variable costs (calculation) - show data for 2 years………………………………………………....…..20

3.4 Determination of the break-even point and safety zone (in physical and value terms + graphically for each year)……………………………………………………………………..…… ……23

Conclusion…………...………………………………………………………….....….26

References……………………………..………………………...……...27

Introduction

One of the most important tasks of management accounting is the calculation of the cost of production. The cost of production is a qualitative indicator, which concentratedly reflects the results of the organization's economic activities, its achievements and available reserves. The lower the cost of production, the more labor is saved, the better the use of fixed assets, materials, fuel, the cheaper the production of products costs the enterprise.

There are various methods of accounting for production costs and calculating the cost of production. Their use is determined by the characteristics of the production process, the nature of the products (services provided), its composition, and the method of processing.

The purpose of the course work: to define the concept and meaning of product costing, as well as to characterize the methods of accounting for production costs and product costing, such as: process, per-order and per-order. The object of work is a manufacturing enterprise. The subject of the work is accounting, cost accounting and calculation.

The main tasks are to take into account the volume of the range and quality of products manufactured, work performed and services rendered and control over the implementation of the plan for these indicators; accounting for actual production costs and monitoring the use of raw materials, calculating the cost of production and monitoring the implementation of the plan at cost, etc.

1. Product costing

   1. The concept of product costing

The cost of production is the cost of its production and sale, expressed in cash. The cost of production (works, services) of the enterprise consists of the costs associated with the use in the production process of products (works, services) of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale .

The emergence of costing is associated with the emergence of manufactory production. The formation of the productive forces of society, the very method of production improved the techniques and methods of calculation. The most rapid development of costing as a tool for assessing the profitability of goods, as a way to overcome competition, has received in the conditions of industrial production.

In modern economic literature, costing is defined as a system of economic calculations of the unit cost of certain types of products (works, services). in the process of calculation, the costs of production are compared with the quantity of products produced and the unit cost of production is determined.

The task of calculation is to determine the costs that per unit of media, i.e. per unit of production (works, services) intended for sale, as well as for domestic consumption.

end result costing is the calculation. Depending on the purposes of costing, there are planned, estimated and actual cost estimates. All of them reflect the costs of production and sale of a unit of a particular type of product in the context of cost items.

The planned cost estimate is compiled for the planning period on the basis of the norms and estimates in force at the beginning of this period. Estimated costing is calculated when designing new industries and designing newly mastered products in the absence of consumption rates.

Actual (reporting) costing reflects the totality of all costs for the production and sale of products. It is used to monitor the implementation of planned targets to reduce the cost of various types of products, as well as for the analysis and dynamics of the cost.

Calculation allows you to study the cost of specific products obtained in the production process. A prerequisite for costing is the accounting of production costs (production accounting). It is primary in relation to calculation.

There is a close relationship and interdependence between costing and production accounting. Thus, the basis for calculating the cost of a unit of production is the information collected in the production accounting system, which depends on the tasks facing the enterprise in the field of costing.

Calculating the cost of products (works, services) can be conditionally divided into three stages. At the first stage, the cost of all manufactured products as a whole is calculated, at the second - the actual cost for each type of product, at the third - the cost of a unit of production, work performed or service rendered.

In reality, the costing process is more complex and alternates with the cost accounting process. After the distribution of primary costs, the cost of production of auxiliary industries is calculated. At this stage, the calculation becomes more complicated, since it is necessary to take into account the provision of mutual services. Calculating the cost of production is an objectively necessary process in the management of production.

Previously functioning costing systems pursued one goal - to estimate the stocks of finished products and semi-finished products of own production, which is necessary for internal production purposes and for external reporting, as well as for determining profit. despite the importance of this task, the previous costing systems did not contain information suitable for solving many managerial problems.

Modern costing systems are more balanced. The information contained in them allows not only to solve traditional problems, but also to predict the economic consequences of such situations as:

- the feasibility of further production;

- setting the optimal price for products;

– optimization of the range of products;

– the feasibility of updating the existing technology and machine park;

- assessment of the quality of work of managerial personnel.

Modern costing underlies the assessment of the implementation of the plan adopted by the enterprise or the responsibility center. It is necessary to analyze the causes of deviations from planned targets at cost. The data of actual calculations are used for subsequent cost planning, to justify the economic efficiency of introducing new equipment, choosing modern technological processes, taking measures to improve product quality, checking construction and reconstruction projects of enterprises. Based on the results of the calculation, you can decide to carry out repairs yourself or using the services of third-party organizations. Finally, costing is the basis of transfer pricing.

Thus, production accounting and costing are the main elements of the management system not only for the cost of production, but also for production as a whole.

Calculation at any enterprise, regardless of its type of activity, size and form of ownership, is organized in accordance with certain principles, the observance of which is necessary in the financial accounting system. However, in management accounting, as a rule, they are followed.

1. Science-based classification of production costs.

2. Establishment of cost accounting objects, calculation objects and calculation units.

3. The choice of the method of distribution of indirect costs is extremely important for the correct calculation of the unit cost of production (works, services). It is produced by the enterprise independently, recorded in the accounting policy and is unchanged throughout the financial year.

4. Separation of costs by periods.

Income and expenses received (incurred) in the reporting period are considered income and expenses of this period, regardless of the actual time of receipt (or payment) of funds. Income and expenses that are not related to the reporting period are not recognized as income (expenses) of the reporting period, even if the money for them was received or transferred in this period.

5. Separate accounting for current production costs and capital investments.

6. Choice of method of cost accounting and calculation.

Methods for calculating the cost of production(unit cost determination methods) - a set of methods used to calculate a unit of production, work, services. Cost calculation is based on cost accounting data for the production and sale of products (works, services).

The choice of method depends on the technological features of the production process, its complexity, the presence of work in progress, the duration of the production cycle, the range of products produced and determines the order of costs. At industrial enterprises, for example, simple, per-order, order-based cost accounting methods are used.

A simple method for calculating the cost of production It is used in organizations that produce homogeneous products and do not have semi-finished products and work in progress. All production costs per month are the cost of all manufactured products. The cost of a unit of production is calculated by dividing the amount of production costs by the number of units of production.

Order-by-order method of calculating the cost of production used in individual and small-scale production, where the manufacturing process of products lasts more than one reporting period, or in repair shops and services, where information is needed on the costs of individual work in order to calculate their cost. Accounting for direct costs is carried out separately for each order for a product (a group of homogeneous products). Overhead costs are included in the cost price in proportion to the relevant distribution base.

Accounting is carried out in two main versions: in the context of final products (fully completed orders) and in the context of intermediate products (parts, groups, assemblies) depending on the complexity of the product and the duration of the production cycle. The first option is convenient when the object of cost accounting and costing are products with a short (several months) production cycle. Then the total cost of the order will be its cost.

If the order consists of a series of identical products, then the unit cost is determined by dividing the sum of the costs for this order by the number of products. The second option is used when part of the intermediate products is sold to third-party consumers.

Cross-cutting method of calculating the cost of production It is used in mass production, where the technological process consists of a number of successive stages (textile, glass and other industries) or where different types of products are obtained from the same raw materials in one technological process (metallurgical and other industries). It provides for planning and accounting for direct production costs for redistributions, production processes, and within redistributions - according to the nomenclature of cost items. To distinguish between costs between work in progress and finished products for each stage, the balances of work in progress at the end of the month are identified and evaluated. The actual cost of products manufactured during the month is calculated based on the production costs identified for the redistribution, taking into account changes in the balance of work in progress at the beginning and end of the month, minus the cost of by-products at the planned cost.

A variation of the crossover method - process method when the object of cost accounting is one redistribution. In order to localize costs within the redistribution, they are grouped by processes, stages or other elements of the technological process (chemical, oil refining, paint and varnish and textile industries). The process of cost accumulation runs parallel to the production process. Separate production accounts are opened for each process and direct and overhead costs are determined. This accounting of direct costs is similar to the accounting of direct costs under the order method, however, with it there is no need to carry out a detailed breakdown of costs for each unit of production. Many costs that are considered indirect under the order method can become direct under the process method (for example, depreciation of equipment in a shop that performs one process). With the process-by-process method, the cost in the production process is accumulated and the total cost is determined by adding the costs of the last unit to the total cost.

Normative method for calculating the cost of production characterized by a preliminary calculation of the standard cost for each product based on current standards and estimates in organizations. Within a month, changes in the current standards are taken into account to adjust the standard cost and determine the impact of these changes on the cost of production. Accounting for actual costs during the month is carried out with the allocation of costs according to the norms and deviations from the norms. The reasons for the occurrence of deviations from the norms are established at the places of their occurrence. The actual cost is defined as the algebraic sum of the standard cost, changes in norms and deviations from norms. The application of this method allows you to determine the actual cost before the end of the reporting period. To organize effective cost control, they develop expense rates for responsibility centers and compare actual costs with the total standard costs for each operation of the responsibility center, identifying deviations and their causes.