How to correctly prepare a cost estimate for construction work. About methods in calculation. Indirect costs in calculating the cost of services

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

How is costing for services different?

They include direct and indirect costs distributed among the services provided. General commercial, production and management expenses are divided into the cost of services in accordance with their characteristics.

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

The cost of the service includes the cost necessary materials and all costs associated with their use. For example, the service for installing gates involves custom-made manufacturing of the structure itself according to individual dimensions, its completion with the necessary accessories (lock, handle, drive) plus direct installation. In this case, the manufacturing of the product and the service for its installation are covered separately.

How to create a cost estimate for services?

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

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

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

The definition of “calculation” means a kind of process of calculating the volume of financial costs, which, first of all, are directly related to the production and the fact of sales of a single specific unit of product, and under a separate cost item.

Essentially, costing is a document that displays costs that are directly related to the production and sale of a unit of goods. In the calculation under consideration all costs without exception are necessarily grouped according to cost items, depending on where they are formed, as well as their purpose.

In parallel with this, the direct object of the calculation under consideration is rightfully considered to be a specific product, or any service provided, or work performed.

To achieve a certain goal, regulatory, planned and reporting types of calculation are formed.

Standard calculation can be calculated on the basis of existing technical standards and financial cost standards.

In turn planned costing is formed solely for the purpose of determining the planned cost per unit of goods.

Reporting type of calculation is formed at the end of the reporting period and displays all available costs for the production and sale of a unit of goods solely on an actual basis. This is necessary, first of all, for the purpose of carrying out analysis, as well as comparing projected and actual costs, including identifying reserves for the possibility of reducing costs (including planning various events to reduce costs).

The name and direct composition of cost items in the calculation are calculated by recommendations for each specific industry.

Calculation scheme with formula

For a detailed explanation, let’s take, for example, costing and determining selling costs.

Calculation scheme The cost calculation under consideration is as follows:

1. Returnable waste must be calculated from the costs of raw materials and related materials (a certain percentage must be taken).
2. To calculate additional wages it is necessary to take into account such information as: if the basic salary is over 200 thousand rubles, then the additional salary is 10% of the base salary, if less - 15%.
3. The fact of accrual on wages is 30% of the base amount and additionally.
4. Maintenance costs various equipment is only 5% of the basic salary.
5. General business costs amount to 9% of the average wage.
6. As for general production, the figure is 18% of (25% BZP + 75%D). Moreover, WFP is the basic wage for hired employees, and D is the additional provided.
7. The production price is equal to the sum of the costs of maintaining the operation of the process, providing the necessary raw materials and other materials, fuel, auxiliary components, and so on, minus age-related waste.
8. Non-production costs (meaning costs) are 3% of the production price.
9. Total cost = production + production costs.
10. The manufacturer's income is necessarily calculated as a percentage of the total cost.
11. Wholesale cost = total + manufacturer's income.
12. VAT should be calculated exclusively on the wholesale cost.

Moreover, the selling wholesale cost = wholesale cost + indirectly accrued taxes.

Explanations

Explanations for the definition of some costing items consist in next:

The cost of goods B and C is calculated using a similar principle.

It is worth noting that you can do it in such a way that Excel takes the source information for the definition simultaneously in the corresponding tables.

For example, raw materials and supplies are from the generated production report, and wages are from the corresponding statement.

The list of costing items displays production feature.

Directly for domestic modern practice, the most characteristic, in fact, can be considered the following: main list of costing items, How:

• raw materials and supplies;
• fuel and energy for necessary technological purposes;
• wages for hired staff;
• general production financial costs;
• general miscellaneous expenses;
• other production costs;
• various other .

Articles 1 to 7 are usually called production costs, since they are for the most part directly related to servicing direct production process. The size of production costs forms the production cost.

Article 8(meaning commercial costs) costs directly related to the sale of goods, namely: financial costs for packaging, advertising purposes, ensuring safety and, in part, even financial transport costs.

Additionally, it is worth paying attention to the fact that indirect costs, expressed as coefficients or percentages, are directly related to the production of all products without exception or their individual varieties.

The specifics of the company sort of “dictate” the list of direct and indirect costs. For example, in the field of shipbuilding, almost all financial costs without exception are classified as direct costs. Regarding chemical industry, then practically everything here relates to indirect costs.

Application

The main tasks of calculating the cost of goods are determined solely by the purpose of the calculation, and can be formulated as follows:

In fact, calculating the cost of goods, work or services themselves can be divided into several stages.

At the first stage, everything is carried out necessary calculations cost relative to all goods without exception. The next step is to calculate the actual cost for each individual product. At the final stage, the cost of a unit of goods performed in accordance with the contract of work or service provided is determined.

However, in reality, the process itself is a little more complicated, which is largely due to the process of so-called zeta expenses.

Additionally, I would like to note that until recently, costing systems had only one goal - to evaluate the existing stocks of finished goods and various semi-finished products of our own production, which is extremely important for internal production purposes, as well as the formation of external necessary reporting and calculation of income levels.

Examples

To be able to understand in more detail the essence of determining the calculation of the cost of goods, it is recommended to refer to the available examples.

These calculation examples will allow you to significantly minimize the risks of obtaining false information as a result of the calculations made.

A detailed calculation of product costs is presented in this manual.

It is impossible to sum up the results of activities and make important decisions for the company without calculating important indicators. Such as the cost of production. When analyzing it, different expense items are used: fixed and variable costs, direct and indirect.

Product cost is the basis for calculating operational efficiency. It is involved in determining margin, profit, revenue, return on sales, depreciation and others economic indicators and represents the amount of expenses of the enterprise for the production of goods. Different categories of expenses can be included: raw materials, wages, packaging, delivery to the buyer, etc.

What's included?

The cost includes expenses for:

• manufacturing of products (raw materials, energy, containers);
• maintenance of fixed assets (equipment, production workshop);
• sale of goods (packaging, sorting, delivery to the buyer).

Exactly what expenses need to be included depends on the product itself and the method of its sale.

Thus, the cost structure completely depends on the product, the method and conditions of its sale. Products can be sold for sale, then you need to include expenses for the return of unsold balances. You should not discount the percentage of defects that may occur during production and sales. Perishable products have a shorter shelf life, so the costs of selling them may be higher (additional advertising, for example).

Costs can be direct or indirect. By direct we mean such expenses, the size of which depends on the batch (for example, raw materials). Indirect ones are not directly related to the volume of production (salaries of management personnel). Also, costs are divided into fixed (they are always present in the same volume) and variable (depending on production volume).

Also, the total costs depend on the type of cost:

• workshop (only production costs);
• production (all target costs);
• full (all manufacturer costs for production and sales).

More details about the varieties can be seen in the video:

What costs should be included is decided by each enterprise independently. Universal option does not exist. This indicator will subsequently be used when calculating the efficiency of financial economic activity, and can also be used to support important decisions.

Calculation example

Let's calculate the cost of one knitted hat and a batch of knitted hats in a workshop with one working knitting machine (actual data was used, but planned data can also be used).

Initial data:

• There is 1 machine in the workshop and 1 person is servicing it;
• during the season, 300 hats are produced per month;
• Yarn consumption per product is 150 g;
• accessories are not used.

The cost of one hat is 347 rubles, and the cost of a batch of 300 pieces. - 103,950 rub.

The structure of expenses is dominated by fixed costs (67%).

The main share of expenses is on raw materials (28%). Less specific gravity delivery of products to stores (2%) and utility bills (2%).

It is best to analyze production costs over time. This will allow you to identify changes in the structure, understand which costs have decreased and which have increased, and also track seasonal fluctuations.

Reduction variable expenses associated with seasonal demand for goods. Accordingly, in summer months Fewer products are produced, so production costs per batch are lower. Fixed costs remain almost unchanged.

In the example above, the cost of production was calculated based on all costs incurred by the enterprise. There is another approach that takes into account only variable costs depending on the batch size.

Which method to use depends on the product itself and the production situation. The decision to launch a new line, which should become a “lifeline” for the enterprise, is better made knowing the full cost of production, taking into account fixed costs. However, in a successfully operating company, this method may not be appropriate. In any case, each production has its own way of calculating the cost and determining the expenses that will be included in it.

IN modern conditions In the implementation of economic activities at enterprises of various industries, the problem of reducing production costs, increasing profits and profitability of production remains relevant. In connection with this responsible area accounting at the enterprise is calculation, costing.

Concept and what is included in the cost

The cost of production is understood as the totality of all costs incurred by an economic entity for its production. The costs included in the cost of production include:

• the amount of raw materials or materials spent in the production of products;
• the amount of wages accrued to production workers engaged in production (both basic and additional);
• accrued amounts of deductions in off-budget funds from the amount of wages of production workers engaged in the production of products;
• the amount of fuel and electricity spent in the production of a certain type of product;
• the amount of expenses for the development and preparation of production of new types of products;
• the amount of general production and general business expenses attributed to a certain type of product in accordance with the calculated coefficient;
• costs incurred for packaging, transportation finished products of a certain type, and other costs.

To calculate the cost of a product, it is necessary to add up all the costs associated with its production and sales.

Cost: formula

It should be noted that the following types of costs can be calculated:

• production;
• complete.

When calculating production costs, it includes all costs of production, with the exception of selling costs (selling expenses).

To calculate the full cost, the calculated production cost indicator is increased by the amount of commercial expenses (selling expenses).

Product cost - formula for calculating (1) production cost:

S/S production = M + P - V + E + T + ZPos + ZPdop + Report + RPOP + PB + PR + OPR + OHR, (1)

where M is the cost of raw materials;

P - costs for semi-finished products;

B is the amount of returnable waste;

E - electricity costs;

T - fuel costs;

ZPosn - costs of paying the basic wages of workers engaged in production;

ZPdop - costs of paying additional wages to workers engaged in production;

Report - the amount of contributions to funds that are extra-budgetary for the basic and additional wages of production workers;

RPOP - the amount of expenses for preparation and development of production;

PB - the amount of losses from defects;

PR - the amount of other costs;

OPR - part of general production costs;

OCR is part of general business expenses.

The total cost is calculated using formula 2:

C\C full = C\C production + RK, (2)

where С\С production - production cost;

RK - commercial expenses.

Calculation of production costs in production: example

Let's consider an example of calculating the production cost indicator based on the initial data presented in Table 1.

Table 1. Initial data for determining the cost of production, thousand rubles.

The calculated total cost (indicator 14) reflects the sum of all costs for the entire volume of production. Provided that the enterprise produces 560 thousand units in March 2017, and 550 thousand units in April. the total cost of one unit of production will be:

• March 2017: 651547 / 560 = 1163.47 rubles;
• April 2017: 736536 / 550 = 1339.15 rubles.

Costing

At the end of the reporting period, the costs for the entire output of a certain type of product or one unit of a certain type of product are calculated in monetary terms. special forms documents, it is possible to use the possibilities software. In this case, the process of calculating the cost of production is carried out.

When calculating the cost of services financial director First of all, it determines those types of costs that should be included in the cost of the service and classifies them.

Costs are divided into the following categories:

1. Direct identifiable costs are those costs that are directly attributable to the provision of a service and can be attributed to the costs of the service provided to a specific client.
2. Direct unidentifiable costs are costs related to the provision of a service, but which cannot be clearly attributed to a specific client.
3. Payroll and accruals for it - wages of specialists providing this service and accruals from the Pension Fund of Russia/FSS for it. Please note that the payroll of administrative specialists does not fall into this category; it should be classified as indirect costs.
4. Indirect expenses are expenses that relate to the company’s activities as a whole and cannot be attributed to any specific type of sales. These typically include commercial, administrative and general business expenses.

Next we will take a closer look at these types of costs and methods. calculation of product costs based on them, and also give an example of minor repair services provided to tenants of a shopping center as ancillary to the main type of sale (rent retail space) services, and calculation of their cost.

Direct identifiable costs

These are costs directly attributable to the provision of the service. to this client(for example, materials consumed)

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

Calculation of the cost of minor repair services for shopping center tenants. Example

In this case, the direct identifiable costs will be the consumption of materials (for example, plumbing fittings).

Table 1. Example of calculating the cost of services

Direct unidentifiable costs

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

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

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

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

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

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

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

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

The method of allocating costs between clients is determined by the financial director or based on accounting policy, or based on what the costs incurred physically influence: revenue or direct costs. For example, in the above example, the method of allocating costs in proportion to revenue is more logical, because even if no direct costs (materials) were incurred for the services of client Smirnov, the tools were used and depreciation should be charged.

Payroll and methods for assessing it

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

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

Example 3. Payroll and accruals for specialists (plumbers) who directly provide minor repair services to shopping center tenants

Specialists work on a piece-rate hourly wage; for the analyzed month they earned 9,000 rubles, taking into account accruals it amounts to 11,970 rubles. We will calculate the distribution of payroll and charges for it among clients in proportion to revenue.

Table 3. Calculation of payroll and charges on it

If a department or employee is estimated to spend less than 80% of their time on activities related to the provision of the analyzed services, or they are incidental to the main activities of the enterprise, the financial director should take the following actions:

1. Assess the time spent by each specific performer, or the department as a whole, for each type of service and/or for each client.
2. Calculate the share of payroll and payroll charges related to a specific type of service and/or for each specific client.

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

Table 4. Estimation of payroll attributable to repair services

IN in this example The financial director, using the table above, estimates the amount of payroll (together with deductions) attributable to minor repair services. This amount is then distributed among clients in proportion to revenue.

Table 5. Distribution of payroll between clients

Indirect costs in calculating the cost of services

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

For the purposes of calculating costs, the financial director distributes indirect costs in proportion to revenue for all types of sales. The financial director distributes the share of indirect costs allocated to a specific type of service in proportion to the revenue received from each client.

Example 5

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

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

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

Table 7. Cost of minor repair services by tenant