How to determine the price of a product: the pricing mechanism and what affects the price level

Cost is an important indicator that reflects in monetary terms the actual costs of producing products, providing services and implementing the final result. Using cost price, you can calculate the unit price of a product. The indicator is formed in the conditions of a specific production and reflects individual spending and technological conditions. Each industry has its own proven example of calculation. The cost of the service will allow you to get a more accurate impression of the significance of the indicator for the economic justification of efficiency and determination of profitability.

Cost indicator in planning and cost reduction

To expand the scope of production, increase payments to engineering and technical personnel and workers, it is very important to save money. The result is a significant reduction in production costs, which influences the increase in savings to increase production capacity and increase the well-being of enterprise employees.

The role of accounting, which at a certain stage calculates products, cannot be overestimated. A special methodology for calculating the cost of services will make it possible to timely take care of the introduction of appropriate measures to reduce production costs and identify ineffective and inappropriate use of material resources.

Cost structure

In order to correctly calculate the cost of products, you need to know the structure of the category under study.

It consists of the following elements:

• raw materials costs for production;
• fuel costs (for some types of production processes);
• expenses for machinery and equipment;
• salary amounts;
• general production amounts (rent and advertising payments);
• social expenses;
• depreciation of fixed assets;
• Administrative expenses;
• payment for third-party services (outsourcing).

Types of cost

When planning and analyzing the costs of producing various types of final products or services, estimated cost indicators are used:

• planned;
• normative;
• actual.

The target is calculated based on projected output volumes, and economic norms and rules are applied. Planned standards are obtained if the cost of the enterprise’s services has been calculated, taking into account future values ​​of the boundary value of costs for the production of various types of products.

A standard indicator is obtained if the methods for calculating the cost of services in the manufacture of goods include the mandatory application of current standards at a particular enterprise, approved by the management of estimates. The calculation uses standards for raw material consumption, and the determination of wages takes into account established prices for individual work.

Actual reporting indicators are identified on the basis of accounting information after the end of the reporting period and upon completion of the production cycle, as determined by the calculation example. The cost of a service includes actual expenses for the production of goods or work performed. It is this type of cost that is the basis for conducting an economic audit and planning future short or long production periods.

Formulas for total and production costs

Enterprise costs can be classified in different ways. It all depends on production volumes, quantity of finished products, complexity of calculations and many other factors. Typically, types of costs are used, divided depending on costing items. How to calculate the cost of production in this case? You need to be guided by definitions.

For example, production cost is calculated using the following formula:

Production cost = Materials (raw materials) + Depreciation + Labor + Other expenses

At a specific enterprise, this type of cost can be calculated using a more complex formula. There is another, more relevant for Ivan Sergeevich, formula for calculating production costs:

Manufacturing Cost = Basic Costs + Overheads

If the company needs the full cost, the formula for calculating it will be slightly different:

Total cost = Production cost + Selling costs

Selling costs include the costs of packaging, storage, transportation and advertising - that is, everything that is associated with the sale of the finished product.

To understand how to calculate the cost of cucumbers, let's look at how cost is calculated using the example of other enterprises.

An example of calculating production and total costs

During the year, the Integra plant produced 2 million bottles of detergents. The list of costs for this period is known. What will be the production and total actual cost of the entire batch and unit of goods? Since the production cost does not include advertising costs, its final amount will be calculated first. And then the full cost will be calculated. We present the calculation of the cost of production in tabular form:

Based on the data obtained, it is possible to determine the ratio of sales and production costs per unit of production. In the example considered, production costs will be 98.2%, and sales costs will be 1.8%. Therefore, the company needs to work on production efficiency.

Calculation of planned total cost

Sometimes an enterprise wants to calculate the planned cost of production in order to determine its price and production volumes. This often allows you to find the most profitable option. In this case, the calculation of product costs is based on past costs, regulatory data or calculations presented in the business plan. Then the full cost is calculated by calculating the following types of costs:

• straight;
• indirect;
• constant (independent of production volumes in the medium term);
• variables (directly dependent on production volumes).

The cost calculation itself is carried out according to the following formula:

Full unit cost products = (Total production costs + Selling costs)/(Quantity of goods)

Example . produces leather bags - 2,000 pieces per month. It costs 100 rubles to purchase raw materials for 1 bag. Additionally, the company incurs other expenses:

• rent – ​​50,000 rubles;
• depreciation – 15,000 rubles;
• workers' wages, contributions and taxes - 400,000 rubles;
• sales costs - 70,000 rubles.

First, you need to calculate the total production costs for the month: 50,000 + 15,000 + 400,000 + 100*2000 = 665,000 rubles. Hence the total cost per unit of production will be equal to: (665,000 + 70,000)/2,000 = 367.5 rubles.

Costing

Calculation refers to the interaction of selected techniques and methods that allow one to calculate the cost of a unit of goods, services or work. Costing is a calculation of the cost of a service. An example of its compilation allows us to show how to obtain the price of many independent accounting objects. Calculation is done for the monetary assessment of all components of general accounting at the enterprise.

Costing is the basis for calculating prices per unit of a product, taking into account the costs of its production. At each enterprise, based on the specifics of production, units of goods are accepted that are subject to calculation. It can be 1 piece, 1 meter, sometimes tens or hundreds of parts are taken as a unit if they are produced in one cycle.

What does the formula look like per unit?

To understand how to calculate unit cost, you must use the simple costing method. However, it is only suitable for those companies that manufacture one type of product.

In this case, for calculation, the entire amount of expenses incurred is divided by the number of units of goods manufactured over a period of time.

The formula below will help you calculate the cost per unit of production:

CE = OS / O,

where CE is the cost per unit of production, thousand rubles;

OS – total manufacturing cost, thousand rubles;

О – volume of products produced during the period, units.

Types of costing items

Each specific calculation reflects the specifics of production, but in all cases certain items are common to which the cost of various services is calculated:

• materials, raw materials, components, fasteners;
• fuel and energy resources used in the process cycle;
• the amount of wages of workers employed in production;
• taxes on wages of production workers;
• expenses for organizing general production;
• other costs of production;
• private and commercial expenses.

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

Calculation of the cost of services is based on the addition of the cost of all resources spent on their provision. Conventionally, all resources used in the provision of services can be divided into the following types:

1. Related to the remuneration of a specialist - the so-called “direct”. These are the amounts that an employee receives for his work activities. The hairdresser - for the haircut, the driver - for transportation, the system administrator - for maintaining the local network.
2. Related to the purchase of materials or raw materials used within the service. For example, for a hairdresser - hair care products, for a driver - gasoline, for a system administrator - fees for the Internet and licensed software.
3. Payment for fixed assets of production - depreciation charges for wear and tear of equipment, maintenance and repair of vehicles, rental of real estate and payment of utilities.
4. Remuneration of administrative and management personnel is the cost of work of those specialists who do not directly provide services, but manage the process of their provision or perform another management function.
5. Tax and other mandatory contributions to the budget and insurance funds. Any officially registered organization is required to pay taxes, as well as make transfers of funds to medical and social insurance funds. From an economic point of view, it makes more sense to include these costs in the cost price.
6. Other expenses. For example, an advertising campaign, payment for communications and travel for employees, etc.

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

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

Costing object

Using calculation, the price of the service is determined, as the calculation example shows. The cost of the service is calculated depending on the actual price of a certain selected product. In this case, not only the cost of the final product is determined, but also the costs of initial and intermediate cycles, as well as technological phases, can be calculated.

In other cases, the object of calculation is the products produced by the enterprise at different stages of production, manufactured in various shops and departments, or finished works, services, goods.

How to calculate the cost of services - example of calculation

Calculation of costs for services (sample) The formation of prices for certain services depends on the cost of the costs of its provision, which include the monetary costs of materials, wages, depreciation and other costs. In this regard, employees of the accounting departments of business entities providing services to the population are wondering what the cost of services looks like (sample).

What is meant by cost of services?

By providing a certain type, type and nature of services to the population, business entities determine its cost, the size of which is individual for each of the services. To do this, the total amount of costs incurred when providing a specific service is calculated. All costs included in the cost of services are grouped:

• by costing items;
• by cost elements.

The cost of production of work and services represents the cost of resources spent in the process of producing products, providing services or performing work. The cost of resources expended both on the production of products (provision of services, performance of work) and on the sale of services, work, and products is calculated.

Let us use the example in Table 1 to show how to calculate the cost in a beauty salon.

Table 1. Cost calculation

Analysis of the cost of production of works and services

Let's consider an example of an analysis of the cost of services provided by an enterprise by cost elements in Table 2.

Table 2. Analysis of the cost of services by cost elements of Autoservice LLC for 2014 – 2020.

Costing refers to the process of calculating the cost of a service (or product), based on an approved methodology, as well as the document itself, which contains data on costs. The calculation is made in order to relatively accurately determine the cost of a particular service. A sample calculation and rules for drawing up this document are described in detail in the article.

You can calculate the cost of services at the end of the article.

Approaches to determining the price of a service

The cost of a service is determined using several approaches at once: the company cannot sell it cheaper than cost and markup, but in addition it has to focus on the pricing policy of competitors and the effective demand of customers.

Moreover, in contrast to the price per unit of production (material product), it is more difficult to determine the exact cost of the service provided, since in the case of a service it is possible to determine only an estimate of projected costs, which may vary depending on the market situation. In addition, the concept of “standard, homogeneous service” does not exist as such. Any service may include a combination of different elements, so both the cost and the consumer price can vary significantly depending on the situation.

However, in any case, the types of costs will be constant - these are:

• expenses for materials and other material costs;
• depreciation;
• salary;
• social contributions, taxes;
• loan servicing;
• rental payments, etc.

In the finished costing document, all these costs can be grouped both by item and by type of cost.

Cost calculation: sample

The document itself is usually compiled in the form of a table, which reflects direct expenses (salaries, taxes, social contributions) and indirect expenses (all others).

Costing items can be specified in any wording - here is an example of calculating the cost of performing work to create a regular manicure.

Calculations can also be made dynamically, analyzing the same indicators for different periods.

Compilation instructions and video

Calculations are carried out in accordance with a pre-developed methodology or instructions that describe the calculation algorithm. For example, payment for educational services depends on the number of hours, as well as the degree of qualification of the teacher, which is necessarily prescribed in the relevant methodological recommendations.

Essentially, costing is a detailed description of the costs associated with providing a “unit” of service, which can be measured in various ways:

1. An hourly rate is how educational services are measured.
2. By describing the result - for example, a cosmetic renovation, indicating the area of ​​the room.
3. Using other indicators - transporting cargo over a distance of 45 km.

The cost structure will directly depend on the type of work performed. Therefore, the calculation algorithm will have its own differences. Using the example of calculations related to transport services, the instructions will look like this.

First, the cost of the service is estimated based on wage costs:

• drivers;
• auxiliary workers servicing transport;
• managers, employees and other specialists working at the enterprise.

Next, deductions related to social contributions, as well as expenses for servicing cars and other equipment are taken into account:

• current and major repairs;
• fuels and lubricants;
• depreciation of fixed assets;
• seasonal expenses (oil, tires, etc.).

Then tax payments are taken into account and other indicators are determined:

1. Profit according to plan.
2. VAT.
3. Tariff with and without VAT.

Usually drawn up with a description of a specific service: for example, transporting bricks may cost more than transporting lighter items (hay, pillows, etc.).

The simpler the service looks in terms of its implementation, the simpler the cost estimate itself will be. For example, if we are talking about performances by artists, dance or singing groups, expenses are associated with the payment of salaries, social contributions, as well as the provision of appropriate premises for rent.

When producing goods, it is almost always necessary to take into account not only the cost of producing a unit of product, but also possible losses at different stages of the cycle.

Cost estimates are also prepared for repair work. Typically, the volume of such services is measured by the area of ​​the room and other indicators (for example, slope length, ceiling area). The estimate shows costs per unit of work, indicates a specific type of activity (for example, leveling walls, painting, installing a suspended ceiling, and much more), and then gives the cost for each work and the total amount.

Thus, the calculation algorithm looks like this:

1. The unit of service is determined - exactly what volume of work is supposed to be implemented in this case (renovation of 1 apartment, transportation of 5 tons of cargo over a distance of 100 km, provision of tutoring services for 10 training hours, etc.).
2. A detailed list of all expenses is specified at their cost.
3. They determine the tariff with and without VAT.
4. Indicate the planned profit.

Video instructions for compiling

The document is usually signed by the chief accountant and the company seal is placed on it. Management is under no obligation to disclose such information to its clients. The legislation also does not provide any guidance as to whether cost estimates need to be attached to contracts with counterparties, so the decision can be made at your own discretion.

Cost is a monetary reflection of the current costs of an enterprise for the production and sale of goods.

For the production sector, this indicator is the basis for pricing. The basis of calculation is the calculation of distribution costs. You can simplify the process using Excel.

Calculation of product costs in Excel

It has already been noted that each company will have its own list of costing items. But you can substitute any data into the existing framework, change the formulas if necessary, and get a ready-made calculation.

For an example of costing and selling price calculation, let's take data from the following table:

Costing calculation scheme:

1. We calculate returnable waste from the costs of raw materials and materials (we take the specified percentage).
2. To determine the additional salary, we take into account the following data: if the basic salary is more than 200 thousand rubles, then the additional salary is equal to 10% of the basic salary; less than 200 – 15%.
3. Salary accruals - 30% of the amount of basic and additional wages (the additional 10%, which was introduced in 2020 for an annual income of more than 600 thousand rubles, is not taken into account here).
4. Equipment maintenance costs are 5% of the basic salary.
5. General expenses – 9% of the average basic salary.
6. General production – 18% of (25% OZP + 75% DZP). WZP – basic salary, DZP – additional salary.
7. Production cost = the sum of expenses for the maintenance of equipment, raw materials and materials, fuel and energy, components, spare parts and additional parts, accruals for salary, general production and general expenses minus returnable waste.
8. Non-production costs (costs) – 3% of production costs.
9. Total cost = production cost + production costs.
10. We calculate the manufacturer's profit as a percentage of the total cost.
11. Wholesale price = full cost + manufacturer's profit.
12. VAT is calculated based on the wholesale price.
13. Selling wholesale price = manufacturer's wholesale price + indirect taxes (VAT in the example).

Based on the diagram, we will enter the data and formulas for calculation into an Excel spreadsheet.

Explanations for the calculation of some costing items:

1. Returnable waste – =B2*12.54% (percentage taken from the first table).
2. Additional wages – =IF(B6 The following are most typical for domestic enterprises:

1. Raw materials and materials.
2. Component materials (for production equipment: fuel and energy).
3. Basic and additional wages for production workers.
4. Payroll accruals.
5. Manufacturing overhead minus returnable waste.
6. General running costs.
7. Commercial.

There are production costs (points 1-6) and total costs (the sum of production and commercial expenses). Commercial expenses are associated with the sale of goods (advertising, packaging, storage, etc.).

Direct expenses are included directly in the cost price (points 1-3). Indirect costs are expressed as coefficients or percentages, because associated with the production of all goods or individual types.

Download an example of calculating the cost of products from the links:

The specifics of the enterprise “dictate” the list of direct and indirect costs. In shipbuilding, for example, almost all costs will be classified as direct costs. In the chemical industry - to indirect costs.

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

Cost - what characteristics you need to know

Cost in economics and accounting is the total cost of all resources spent on producing a product or providing a service.

If in the case of the production of material things, questions about calculating the cost actually do not arise - it is enough to add up the cost of all raw materials, labor resources and fixed assets - then assessing the cost of providing services is not so obvious.

To understand how to calculate the cost of a service, you first need to create a comprehensive list of all resources spent on its provision. This is often not easy to do, since the modern market offers a huge number of services of various kinds: from those involving the use of any material means of production or raw materials to those based solely on the work of a specialist.

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

Calculation of the cost of services is based on the addition of the cost of all resources spent on their provision. Conventionally, all resources used in the provision of services can be divided into the following types:

1. Related to the remuneration of a specialist - the so-called “direct”. These are the amounts that an employee receives for his work activities. The hairdresser - for the haircut, the driver - for transportation, the system administrator - for maintaining the local network.
2. Related to the purchase of materials or raw materials used within the service. For example, for a hairdresser - hair care products, for a driver - gasoline, for a system administrator - fees for the Internet and licensed software.
3. Payment for fixed assets of production - depreciation charges for wear and tear of equipment, maintenance and repair of vehicles, rental of real estate and payment of utilities.
4. Remuneration of administrative and management personnel is the cost of work of those specialists who do not directly provide services, but manage the process of their provision or perform another management function.
5. Tax and other mandatory contributions to the budget and insurance funds. Any officially registered organization is required to pay taxes, as well as make transfers of funds to medical and social insurance funds. From an economic point of view, it makes more sense to include these costs in the cost price.
6. Other expenses. For example, an advertising campaign, payment for communications and travel for employees, etc.

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

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

Some nuances of accounting for certain categories of expenses

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

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

Example of cost calculation for different categories of services

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

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

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

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

Therefore, as a rule, tutors set a price per hour of work without any consideration of the cost of the materials used, but solely depending on their own qualifications. Specialists who go to students’ homes sometimes include compensation for travel and, in rare cases, compensation for time spent on travel.

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

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

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

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

How to calculate the cost of transport services

Calculating the cost of transport services will be much more difficult. It is based on the value of one machine hour - that is, the cost of 1 hour of machine operation, as well as on the values ​​of consumables, depreciation and employee compensation.

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

Cost of creating a turnkey website

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

Website creation includes the following categories of expenses:

• purchasing a domain name (“address” of the site);
• hosting;
• software procurement;
• remuneration for the website creator (if he is a hired specialist).

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

Online stores may have to hire a photographer to professionally photograph products. In addition, the cost of a website or online store will include the cost of equipment (computers, office equipment) and its depreciation.

Why calculate the cost of services

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

Conclusion

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

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Costing is 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.
• Duty, VAT 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.
• General production expenses. 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.

Components of an accounting document

The calculation of the cost of a service, an example of which is given below for some areas, includes certain data from costing objects:

• Goods and work of auxiliary workshops used for the needs of main production.
• Intermediate semi-finished products of the main divisions, used at the final production stages.
• Products of individual workshops to determine economic results.
• Release of a batch of products determined by specific conditions or a period of time.
• Units of semi-finished products sold to other businesses.
• Units of finished goods intended for sale on the market.

General calculation formula

To obtain the total cost, it is enough to add up all types of expenses incurred by the enterprise.

Financial calculations for calculating product costs can be represented by the formula:

PS = PRS + RR,

where PS is the total cost, thousand rubles;

PRS – production cost (includes production costs: depreciation, wages, material costs, social contributions), thousand rubles;

РР – sales costs (packaging costs, storage, transportation costs, advertising), thousand rubles.

Calculation scheme

Based on the generally accepted calculation scheme, data is entered into spreadsheets. This procedure is used to calculate the cost of the service. Example - Excel is an electronic calculation program that is ideally suited for determining the cost per unit of production.

The return of production waste in monetary terms is calculated as a percentage of the total amount of materials and components used. The number of percentages is determined by the economic justification of production for previous periods. To find out the amount of expenses for paying an additional salary, take the basic salary and calculate the percentage (for a salary of more than 200 thousand rubles, the required amount will be 10%, less than 200,000 will raise the amount to 15%).

When calculating salary accruals, the additional 10% introduced in 2020 is not taken into account. 30% of the total amount of additional and basic salary is included. Maintenance of production equipment is considered to be 5% of the basic wage. The amount of general business expenses is 9% of the average salary. General production cost indicators are taken at 18% of the amount (25% of the basic salary and 75% of the additional salary).

The production cost is calculated in the sum of the above expenses and charges, only the amount of waste returned to the warehouse is subtracted from it.

Non-production costs are calculated at 3% of production costs. The cost of services is added to the cost of the received costs. The calculation formula will be incomplete if profit, determined as a percentage of the total cost, is not taken into account. To calculate the wholesale price, the manufacturer’s profit and the total cost are added, and VAT is determined from the resulting figure.

How to calculate the planned cost of production

The cost of materials, raw materials and energy resources in calculating the planned cost is determined on the basis of approved standards or current tariffs, or, if it is planned to produce new products for which consumption standards do not yet exist, they are calculated by analogy with the production of similar products. The accounting salary includes wages and stipulated additional payments for shop personnel and engineers directly involved in production. The amount of deductions is determined according to the established norm as a percentage of the salary.

The remaining costing items represent complex costs and are distributed on the basis of developed estimates. The planned cost of production produced for the first time is calculated using cost estimates drawn up on the basis of design documentation. In industries with complex use of raw materials, when one item provides the output of several different types of products, costs are distributed across all products proportionally according to reasonable coefficients.

Let's consider what the planned cost of finished products will be using an example.

Calculation of the cost of transport services

In order to profitably use the services of a transport enterprise or company, the hiring company needs to have information about the cost of 1 machine-hour of the mechanism.

This indicator ultimately determines the cost of services. The calculation formula takes into account the following criteria:

• the cost of transport when putting it on the balance sheet;
• the amount of deductions for depreciation of the mechanism;
• costs of planned and unexpected repairs, maintenance and diagnostics;
• cost of lubricants and fuels;
• the amount of wages of a driver or driver, taking into account the required deductions;
• amount of overhead costs.

Why calculate the cost of services

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

An example of calculating the cost of one machine hour

Next, the cost of a machine hour is calculated and an example of the calculation is given. The cost of the service is determined as follows:

• the initial cost of the truck crane is 9.9 million rubles;
• period of use – 59 months;
• average number of working hours per month – 164;
• the approved rate of spending on maintenance is 20%;
• fuel consumption per 1 machine hour – 13.9 l;
• tariff rate for payment of work - 145 rubles per hour;
• price of 1 liter of fuels and lubricants – 35.0 rubles;
• norm for 100 materials – 2.1 liters of lubricant;
• lubricant price - 155.6 rubles;
• overhead costs - 90% of the salary fund.

The cost of fuel and lubricants is calculated according to the specified standards and prices, the amount of payment according to the rates and overhead costs are added. The resulting amount is divided by the time worked to determine the cost of a machine hour.

Compilation instructions and video

Calculations are carried out in accordance with a pre-developed methodology or instructions that describe the calculation algorithm. For example, payment for educational services depends on the number of hours, as well as the degree of qualification of the teacher, which is necessarily prescribed in the relevant methodological recommendations.

Essentially, costing is a detailed description of the costs associated with providing a “unit” of service, which can be measured in various ways:

1. An hourly rate is how educational services are measured.
2. By describing the result - for example, a cosmetic renovation, indicating the area of ​​the room.
3. Using other indicators - transporting cargo over a distance of 45 km.

The cost structure will directly depend on the type of work performed. Therefore, the calculation algorithm will have its own differences. Using the example of calculations related to transport services, the instructions will look like this.

First, the cost of the service is estimated based on wage costs:

• drivers;
• auxiliary workers servicing transport;
• managers, employees and other specialists working at the enterprise.

Next, deductions related to social contributions, as well as expenses for servicing cars and other equipment are taken into account:

• current and major repairs;
• fuels and lubricants;
• depreciation of fixed assets;
• seasonal expenses (oil, tires, etc.).

Then tax payments are taken into account and other indicators are determined:

1. Profit according to plan.
2. VAT.
3. Tariff with and without VAT.

Usually drawn up with a description of a specific service: for example, transporting bricks may cost more than transporting lighter items (hay, pillows, etc.).

The simpler the service looks in terms of its implementation, the simpler the cost estimate itself will be. For example, if we are talking about performances by artists, dance or singing groups, expenses are associated with the payment of salaries, social contributions, as well as the provision of appropriate premises for rent.

When producing goods, it is almost always necessary to take into account not only the cost of producing a unit of product, but also possible losses at different stages of the cycle.

Cost estimates are also prepared for repair work. Typically, the volume of such services is measured by the area of ​​the room and other indicators (for example, slope length, ceiling area). The estimate shows costs per unit of work, indicates a specific type of activity (for example, leveling walls, painting, installing a suspended ceiling, and much more), and then gives the cost for each work and the total amount.

Thus, the calculation algorithm looks like this:

1. The unit of service is determined - exactly what volume of work is supposed to be implemented in this case (renovation of 1 apartment, transportation of 5 tons of cargo over a distance of 100 km, provision of tutoring services for 10 training hours, etc.).
2. A detailed list of all expenses is specified at their cost.
3. They determine the tariff with and without VAT.
4. Indicate the planned profit.

Video instructions for compiling

The document is usually signed by the chief accountant and the company seal is placed on it. Management is under no obligation to disclose such information to its clients. The legislation also does not provide any guidance as to whether cost estimates need to be attached to contracts with counterparties, so the decision can be made at your own discretion.

Composition of workshop bath costs

To determine the amount of additional costs for maintaining the workshop, take (in thousands of rubles):

• fuel (fuel oil) at 1100;
• water at 17.5;
• electricity consumed by 119.4;
• sewerage payment at 15.2;
• general business expenses by 101.2;
• occupational safety measures – 14.2.

The total amount is 1367.5 thousand rubles.

This is an approximate cost estimate for the service. The calculation example will continue with the fact that direct and shop expenses are added up, and the result is the cost of funds for maintaining a bathhouse per year - 2441.7 thousand rubles. Approximately according to this scheme, the cost of hairdressing services is calculated, an example of which consists of the same cost items as for a bathhouse.

Features of calculations in production

Let's consider what the cost of production is.

This category is understood as the sum of all expenses incurred by the company in the process of manufacturing (production) of products. Within this category, we talk about funds that were used to purchase raw materials for manufacturing, to pay employees, to logistics functions, to sell products, etc.

At different enterprises, the conditions of production, sales, and logistics may be different. Therefore, the costing of various companies is individual in nature and has a flexible structure adapted to the conditions of a particular business.

The main method for calculating production costs is to determine the cost per unit of manufactured products.

The following methods are used, shown in the table below.

Cost of services of medical institutions

The technology used to calculate the cost of medical services, using the example of simple treatment in an outpatient clinic, is given below. To do this, standard established concepts are used, namely: the time to complete the procedure, the number of health workers, their qualifications, and the financial costs of the necessary medications. The cost of a simple service in the medical industry is determined by adding:

• salary of a medical worker per procedure;
• tax charges on this amount;
• direct costs of providing services (medicines, equipment, dressings);
• the amount of overhead costs received, calculated according to the approved methodology.

To calculate the cost of medical services using the example of complex treatment, it is necessary to follow a certain procedure. First of all, the resulting costs of simple procedures that are part of a complex treatment are added up, and a separate calculation is made for each of them.

Determining the cost of the whole set is calculated as a completed case of treatment. For inpatient hospitals, such a complete case is a cured patient. Outpatient facilities and clinics provide various services (examinations, procedures, massage, injection courses, physical therapy tests, etc.).

Sometimes it is necessary to calculate the cost of a whole range of services, including several complex and simple procedures. In this case, when calculating, the cost of each service is taken into account separately, then they are added together.

In conclusion, it is worth saying that the calculation of the cost of services of any institution or production enterprise is necessarily carried out by accounting employees. In connection with an increase or decrease in the market value of materials, changes in the procedure for calculating wages or tax conditions, the calculation must be carried out taking into account new data. This is necessary so that the enterprise can clearly determine the profitability of its work, and clients or buyers receive a reasonable cost for the service provided to them or the goods purchased.

Cost calculation by item groups

Subconto Nomenclature groups, specified in the properties of accounts 20 “Main production” and 23 “Auxiliary production”, allows you to maintain separate accounting of expenses and output of the main and auxiliary production in an additional context of analytical accounting. Each organization, based on its needs, can associate any analytical accounting objects with item groups, for example:

• orders for production;
• types of products, semi-finished products and materials;
• batches of types of products, semi-finished products and materials;
• names of manufactured products, semi-finished products and materials;
• types of services provided or work performed;
• names of services provided or work performed.

Analytical accounting by item groups can be compared with production orders in cases where the production order determines all the accounting characteristics of the output, and production does not involve several intermediate stages - the release of semi-finished products.

One of the most common options for filling out the directory Nomenclature groups is the types of products produced, semi-finished products and materials, services provided or work performed. It is recommended to use it, in particular, for calculating the cost of serial production of several types of products and services, the production of which is associated with a similar composition of costs. For example, the planned cost of production of Doctor’s sausage:

• premium grade - 300 rubles;
• first grade - 250 rubles;
• second grade - 200 rubles.

To calculate the actual cost of each item of production, one element “Doctorskaya sausage” should be indicated in the directory of nomenclature groups.

It is recommended to keep records by production batch in cases where:

• serial production of several types of products, the production of which is associated with a similar composition of costs, involves a long (more than 1 month) production process;
• Production of one type of product may begin in one month and end in the next.

Dividing production into batches will eliminate the need for manual assessment of work in progress. For example, in the production of hard cheeses, the technological stage of cheese ripening takes from 1.5 to 2 months. In the Nomenclature Groups directory, you can create a group Cheese "Hard" with the elements Cheese "Hard" - release in May, Cheese "Hard" - release in June, etc. The ripening stage can be indicated by choosing a special unit that carries out the storage and care of ripening cheese behind him. Then the costs of producing cheese in May will be recognized in April, included in work in progress at the end of April in full, and fully charged to the cost of cheese ripened in May. In this case, there will be no need to enter the WIP Inventory document into the information system.

Example 1

How to organize accounting of finished products in 1C:Accounting 8 at actual and standard (planned) costs, including setting up functionality and accounting policy parameters, see here.

The output of finished products in the program is reflected in the document Production Report for a Shift (section Production - Product Output - Production Reports for a Shift). Finished products are indicated in the tabular section on the Products tab. For each product name, the quantity of products produced (100 pieces) and the planned price (400 rubles and 600 rubles) are indicated. If planned prices were previously determined for finished products, they will be entered into the document automatically. The Planned amount field is calculated based on the quantity and planned price. The Account Account and Item Group fields are filled in automatically if the recommendations described above are followed.

The write-off of materials for production can be reflected in two ways:

• directly in the document Shift Production Report on the Materials tab;
• a separate document Requirement-invoice (section Production - Production - Requirements-invoices).

According to the conditions of Example 1, the following are written off for production:

• 200 pcs. blanks for stools;
• 100 pieces. sets of cheap fittings;
• 100 pieces. sets of more expensive fittings.

After completing the routine operation Closing accounts 20, 23, 25, 26, which is included in the Closing of the month processing, you can generate a calculation certificate Cost calculation. The results of the report look, at first glance, quite strange. It turns out that the production costs of “Stool type 1” include 80 blanks, 40 sets of cheap fittings and 40 sets of expensive ones. Accordingly, the production costs of “Stool type 2” are 120 blanks, 60 sets of cheap fittings and 60 sets of expensive ones.

The fact is that the formation of costs and the calculation of actual costs in the context of product groups is based on the assumption that many product items can be combined into groups with a homogeneous material composition. The disadvantage of this assumption is that even with accurate information about direct costs for each specific type of product, as a result of calculating the cost, the amount of direct costs within one product group will be distributed among all product items of the group in proportion to the planned cost.

For a number of industries, this approach is inconvenient, since cost calculation is uninformative. After all, if, for example, in relation to the wages of an employee engaged in the production of various types of products, we can talk about one or another method of distributing costs, then materials are the item of expenditure for which information must reliably and separately show the actual consumption of raw materials and materials for products.

For other organizations, the described methodology is completely unacceptable. For example, if, under a contract for the performance of work, a cost estimate is approved, and the work is carried out within the framework of this estimate, then attributing to the cost of costs not included in the estimate is unacceptable.

You can solve the problem by specifying a separate product group for each product name. Typically, this method is used if the products produced are of a unique nature (for example, jewelry). But if the number of products being manufactured is large, then such a decision can lead to problems when closing the month.