How to create a cost estimate for manufacturing. Types of costing items. Direct unidentifiable costs

The price of a product or service is not set randomly.

It directly depends on the correct cost calculation.

Therefore it is very important to have at least general idea about this process.

Purpose of the document

Costing is a process aimed at determining the value of products produced or services provided. As a rule, for goods this work not applicable. A different pricing procedure applies to them.

Costing in demand when determining (the value expression) of production, both one costing object and a group of these objects. A costing object is understood as a specific product or service. A calculation unit is understood as a unit of measurement (pieces, liters, etc.).

Costing is done accumulation of all that are directly or indirectly related to the main activity - production of products, provision of services. Based on the calculations made, the actual full or partial cost is determined, and on its basis the price.

It is worth noting that the calculation finished products is different from calculating the cost of the service provided, in particular:

Costing of services and products is carried out for a number of cost items, the list of which may vary depending on the industry and the specifics of the activity, as well as depending on the adopted cost calculation methodology.

The calculation method is understood as a set of methods used to reflect production and sales costs, which allow one to determine the actual cost.

IN economic nature differ:

For purposes accounting costing is a grouping of costs in accordance with accounting policy and for certain costing items.

But it differs:

Direct costing. This method cost grouping is a technology in which cost is calculated only by, and fixed costs, which include all general business, selling and general production expenses, are completely written off as part of running costs on financial results. Thus, remaining products and work in progress are valued at partial cost, and all indirect costs are written off in full when selling manufactured products or even without selling products - to the financial result of the enterprise as a whole;
Full cost method or absorption costing. It implies the participation of all costs - both indirect and direct - in calculating the cost of products or services. As a result, products in stock and upon sale will be valued at the sum of all expenses that were incurred for its production. And indirect costs will be evenly included in the cost of products, regardless of whether they are sold or not.

When applying each method, the correct classification of costs and their grouping by costing items is very important.

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Classification of costs and their distribution by item

Attribution of expenses To different groups costs occurs due to a number of signs:

by the method of including costs in the cost - direct and indirect. Direct costs are understood as costs that are directly related to the production of products and are included in the valuation immediately. Indirect costs include costs associated with servicing production, enterprise management, etc. They are of a general nature, related to the activities of the company as a whole and are subject to distribution;
by purpose - invoices and main ones. The main ones include the costs of materials, raw materials, fuel and other production resources that are converted into a finished product (or service). Overheads are understood as costs associated with organizing and managing the activities of an enterprise;
by content - complex and single-element. Single-element costs include costs that form the cost: labor, depreciation, materials, etc. Complex ones include general business and general production costs;
in relation to production volume. There are different constants and variable costs. Constant ones do not depend on the volume of products produced - these are administrative and general production costs. But variable costs are completely dependent on the quantity of products produced - these are materials, fuel and wages of main workers;
in relation to activities - other (non-operating) and ordinary. This classification is important for accounting and it differs from the classification of costs by purpose, since it groups all expenses first according to the principle of their correlation with the type of activity, i.e. with ordinary and additional (non-realization). And then the grouping within expenses for ordinary activities occurs according to accounting accounts and at the same time according to economic characteristics.

These economic features are enlarged grouping of costing items:

material costs (raw materials, semi-finished products, fuel and other similar cost items);
costs for ;
contributions to social, medical and pension insurance;
depreciation;
other expenses - general business, commercial and general production expenses.

And for the purposes of calculation itself it is used more detailed grouping of articles:

material costs are the costs of raw materials and materials;
energy and fuel that are necessary to ensure production;
salaries of production (core) workers only;
extrabudgetary contributions from their wages;
general production costs - depreciation of equipment and workshop buildings, maintenance production process, and other similar expenses;
general running costs. They are also called managerial. These include the costs of managing the enterprise, paying administrative staff, etc.
other production costs. This includes those costs that were not included in general production costs;
business expenses. This is holding advertising campaigns, packaging, transportation of products to the consumer and other similar expenses.

All costs, from material to other production costs, constitute an incomplete cost of the product (service) or production cost. And together with commercial expenses, this is the full cost.

Procedure for compilation

To correctly calculate the cost of services, you need to follow the methodological instructions for the industry. In addition, the initial competent distribution of expenses among accounting accounts is very important. This will allow you to accurately assess the cost of services and perform pricing. And such posting is made to the accounts on the basis of primary documents, which make it possible to determine the production and non-production nature of the expenses.

As for the costing process itself, it includes two main stages:

Initially, you should decide on the straight lines and indirect costs. This is most conveniently done using accounting data, where the entire grouping of expenses according to this criterion occurs in accounting accounts;
Then, based on the adopted calculation method, costs are distributed. This is very important, especially if several types of services are provided. Here it will be necessary to determine the amounts of general business, general production and commercial expenses, which are either subject to distribution between types of services in relation to some attribute (for example, the salaries of main workers), or to be attributed without distribution in full to revenue.

How to set the basis for cost allocation?

This base, as well as the cost accounting methodology, the classification of expenses, is all written down in the document, which is formed on the basis of the current accounting legislation.

Nuances of compilation for certain types of services and works

Any construction works are assessed on the basis of estimates, the preparation of which is carried out by employees specially trained in this matter - estimators. The calculation is compiled on the basis of special reference books that normalize costs based on the type of construction and type of construction work, and are called “Unified standards and prices for construction, installation and repair work.”

As for the composition of the grouping of expenses, it all depends on the nature of the work performed.

For example, for construction and installation works, the calculation of their cost will be based on the following grouping of cost items:

material costs;
workers' wages;
costs associated with the maintenance of equipment and special equipment;
other expenses (rent, third-party services, insurance premiums, etc.);
general production expenses.

Cost calculation transport services is also specific and includes:

The main expenses are wages for drivers with deductions for off-budget funds; fuel costs and depreciation vehicle;
vehicle maintenance costs - spare parts, salaries with deductions for service workers, garage maintenance, depreciation and other similar expenses. Moreover, as a rule, a separate estimate is drawn up for car service services;
general running costs. They are related to the management of the company;
business expenses.

Regarding, for example, expenses such as fuel, then they are normalized. Those. based on the type of vehicle, used for calculation base flow fuel and a correction factor that regulates the basic fuel rate taking into account the actual mileage and other indicators (for buses, an additional indicator is the time it operates with the heating on, for flatbed trucks - the volume of cargo, etc.). Thus, the entire cost calculation of transport services takes into account the type of vehicle.

To calculate the cost of implementation additional travel agency services, it should be understood that these indicators are initially unpredictable. And they are determined based on an analysis of many current factors (for example, exchange rates, etc.) and taking into account data from the previous period, for example:

insurance. It may be mandatory - and then it must be included in the cost of the trip. If insurance is paid at the request of the tourist, then this service is considered only additional. In this case, payment for each purchased policy is made by the insurer;
visas. Their cost is calculated taking into account the size of the group for a specific vacation destination. They are issued based on an invitation received from the host party, and for a certain number of tourists;\
living expenses. Their value depends on the class of the hotel, the season of arrival, the size of the group and the cost of rooms in a given season;
expenses for excursions and guide-interpreter services. Their value also depends on the season of arrival and the cost of tickets to museums at this time.

As you can see, the costs of additional travel agency services are truly unpredictable and very much depend on the current situation. Therefore, such a business is often unprofitable - after all, tours begin to be sold under one set of conditions, and service already occurs at other price values.

The rules for calculating the costs of construction work are outlined in the following video:

The formation of prices for certain services depends on the cost of providing them, which includes 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.

Table 1. Calculation of the cost of the service “Regular manicure without coating”

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 - 2016.

Name of cost elements	Changes, beat weight, %		Changes, thousand rubles
Name of cost elements	2015 by 2014	2016 by 2015	2015 by 2014	2016 by 2015
Material costs
Labor costs
Contributions for social needs
Depreciation

Total costs

From Table 2 we can conclude that material costs account for 29.58% (RUB 2,375 thousand) in 2014, 28.68% (RUB 2,604 thousand) in 2015, and 27.83% (3033 thousand rubles). Specific gravity material costs in total amount costs in 2015 compared to 2014 decreased by 0.9%, and in 2016 compared to 2015, the share of these costs decreased by 0.85%.

The share of labor costs in total costs in 2015 increased by 1% compared to 2014, and in 2016 compared to 2015 by 0.11%. The share of costs for social contributions in 2014 was 1.29%, in 2015 - 1.38%, in 2016 - 1.26%. The share of contributions for social needs in 2015 compared to 2014 increased by 0.09%, in 2016 compared to 2015 decreased by 0.12%.

Depreciation in the total cost of the enterprise is 6.55% in 2014, 7.38% in 2015, 6.24% in 2016.

Other costs in the total costs amounted to 56.85% in 2014, 55.81% in 2015, and 57.82% in 2016. The share of other costs in the total amount of costs in 2015 compared to 2014 decreased by 1.04%, and in 2016 compared to 2015 increased by 2.01%.

Cost calculation for services (sample)

When pricing, various factors are taken into account. The cost of services plays an important role. It includes all the costs of the contractor, including those not related to the work.

The cost of a service is the sum of the contractor's expenses incurred during its implementation. The indicator also includes other costs without which the work would not be possible. For example, depreciation of equipment. Subsequently, the indicator is used to evaluate financial condition, performance results and making important decisions for the company.

What is included?

The cost includes the following costs:

direct (staff salaries);
indirect (management salaries);
permanent (depreciation);
variables (purchase of materials).

Direct expenses include those expenses that are directly related to the provision of the service, and indirect expenses include all others. Fixed expenses do not depend on the volume of work; variables do the opposite.

What costs will be included depends on the service. The video shows an example of how to calculate the cost of a manicure in a studio:

Material assets may be needed in your work. There are two options for how to proceed: add everything together (relevant if the amount of expenses is small) or take it out of the estimate and charge the client separately for materials. The second option is applicable if the choice is strictly individual and must be made by the customer. For example, it is advisable to include the cost of paper for preparing documents in the cost of accounting services. However, when carrying out repairs, you cannot buy building materials to your liking without agreement with the client, so this expense item is always included outside the scope of the service. But you can include help with selection.

The most obvious way to present costs is in the form of a diagram:

Calculation example

To calculate the cost of a service, you need to determine what is included in it. For example, to install a ready-made online store based on a standard template, you need:

register a domain name;
order hosting;
buy licenses for the necessary software products (engine, template, plugins, modules, etc.);
install and configure.

Of all this, the client himself pays the cost of the domain, hosting, license at the price of the suppliers. The installation company may add additional costs for ordering services from suppliers or adding them to the setup price. One employee can cope with such work, so only his time is taken into account in the calculation. However, if you take the development of an online store from scratch and on a turnkey basis, it requires the involvement of different specialists.

How much can the cost of developing an online store cost? It is better to calculate the costs of attracting specialists based on the time they spend on work.

* By production calendar 2015 at 40 hour working week.

To calculate the full cost of the project, you need to take into account all other expenses. For example, if there is one specialist on staff, the team can develop 5 online stores per month, if there is not much distraction from other work.

Thus, in monthly terms, the company’s costs for developing the IM will be 139,120 rubles. Accordingly, the cost of one service is 27,824 rubles.

– an extremely important parameter, the determination of which ensures a reduction in 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 in this case The cost of manufacturing one door is calculated. The cost includes costs in the following areas:

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

The cost includes many parameters. Costing allows you to determine costs for each area. In the future, you can analyze the rationality of these expenses and then reduce them. The manager is looking for the most effective techniques reducing 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 cost estimate, 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 carried out in relation not only to glass, but also to 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.
Collecting information about upcoming analysis reserve to reduce costs.
Valuation of inventories of finished products and semi-finished products.

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

What does the cost include?

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

Material and raw materials.
Employee earnings.
Maintenance of equipment.
. Other expenses (room rent, 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.
Administrative 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.

Procedure and rules for preparing cost estimates for services

Purpose of the document

Costing is in demand when determining the cost (value expression) of production, both of one costing object and of a group of these objects. A costing object is understood as a specific product or service. A calculation unit is understood as a unit of measurement (pieces, liters, etc.). Costing deals with the accumulation of all costs that are directly or indirectly related to the main activity - the production of products, the provision of services. Based on the calculations made, the actual full or partial cost is determined, and on its basis the price. It is worth noting that the calculation of finished products differs from the calculation of the cost of services provided, in particular: the cost of production can be determined for a unit of product, a batch of products, for a group of homogeneous products, for a separate production operation, etc. An estimate of planned expenses and their monetary value, and this is always individual. There is no concept of “homogeneous services”; For products, a standard cost can be determined, on the basis of which pricing is based. And to determine the result from the sale of products, the actual cost is used, which is determined at the end of the production process or a certain period of time. The difference between the standard and actual valuation becomes profit or loss. And the next batch of products will be evaluated for the consumer in a new way, taking into account previously identified deviations in cost; For services, a preliminary assessment is always calculated based on the volume of planned activities. In other words, there are a number of standard estimated indicators that are used when calculating the cost of services and are adjusted to the prices in force in the current year. Costing of services and products is carried out for a number of cost items, the list of which may vary depending on the industry and the specifics of the activity, as well as depending on the adopted cost calculation methodology.

Calculation methods.

The calculation method is understood as a set of methods used to reflect production and sales costs, which allow one to determine the actual cost. In economic nature they differ: Process method. With this method, costs are grouped either by individual production processes or by stages of these production processes. That is why this technique is applicable where raw materials go through several successive stages of processing. Moreover, each product released at a specific stage cannot be considered either a finished product or a semi-finished product; Transverse method. This method includes a semi-finished version of calculation and a non-semi-finished version. With the latter option, the cost of the product is calculated at the stage of the final processing. And with semi-finished products, cost calculations are made for each processing step. At the same time, it includes the costs of both the current stage and the cost of the previous stage; Custom method. This method is used where there is small-scale or individual production. It involves accounting for production costs for individual orders for services or products; Normative method. It is used by enterprises with mass, serial and small-scale production. It is based on determining the deviation between standard costs and actual costs. Identified deviations are then included in new standard calculations. For accounting purposes, costing is a grouping of costs in accordance with accounting policies and according to certain costing items. But it differs: Direct costing. This cost grouping method is a technology in which cost is calculated only by variable costs , and fixed costs, which include all general business, sales and general production expenses, are completely written off as part of the current costs of the financial result. Thus, remaining products and work in progress are valued at partial cost, and all indirect costs are written off in full when selling manufactured products or even without selling products - to the financial result of the enterprise as a whole; Full cost method or absorption costing. It implies the participation of all costs - both indirect and direct - in calculating the cost of products or services. As a result, products in stock and upon sale will be valued at the sum of all expenses that were incurred for its production. And indirect costs will be evenly included in the cost of products, regardless of whether they are sold or not. When applying each method, the correct classification of costs and their grouping by costing items is very important. Classification of costs and their distribution by item The assignment of expenses to different groups of costs occurs according to a number of criteria: according to the method of including expenses in the cost - direct and indirect. Direct costs are understood as costs that are directly related to the production of products and are included in the valuation immediately. Indirect costs include costs associated with servicing production, enterprise management, etc. They are of a general nature, related to the activities of the company as a whole and are subject to distribution; by purpose - invoices and main ones. The main ones include the costs of materials, raw materials, fuel and other production resources that are converted into a finished product (or service). Overheads are understood as costs associated with organizing and managing the activities of an enterprise; by content - complex and single-element. Single-element costs include costs that form the cost: labor, depreciation, materials, etc. Complex ones include general business and general production costs; in relation to production volume. There is a distinction between fixed and variable costs. Constant ones do not depend on the volume of products produced - these are administrative and general production costs. But variable costs are completely dependent on the quantity of products produced - these are materials, fuel and wages of main workers; in relation to activities - other (non-operating) and ordinary. This classification is important for accounting and it differs from the classification of costs by purpose, since it groups all expenses first according to the principle of their correlation with the type of activity, i.e. with ordinary and additional (non-realization). And then the grouping within expenses for ordinary activities occurs according to accounting accounts and at the same time according to economic characteristics. These economic characteristics represent a large grouping of costing items: material costs (raw materials, semi-finished products, fuel and other similar cost items); wage costs; contributions to social, medical and pension insurance; depreciation; other expenses - general business, commercial and general production expenses. And for the purposes of the calculation itself, a more detailed grouping of items is used: material costs are the costs of raw materials and materials; energy and fuel that are necessary to ensure production; salaries of production (core) workers only; off-budget contributions from their salaries; general production costs - depreciation of equipment and workshop buildings, maintenance of the production process, and other similar expenses; general running costs. They are also called managerial. These include the costs of managing the enterprise, paying administrative staff, etc. other production costs. This includes those costs that were not included in general production costs; business expenses. This includes advertising campaigns, packaging, transportation of products to consumers and other similar expenses. All costs, from material to other production costs, constitute an incomplete cost of the product (service) or production cost. And together with commercial expenses, this is the full cost.

Procedure for compilation.

Costing example

As for the costing process itself, it includes two main stages: you should initially decide on direct and indirect costs. This is most conveniently done using accounting data, where the entire grouping of expenses according to this criterion occurs in accounting accounts; Then, based on the adopted calculation method, costs are distributed. This is very important, especially if several types of services are provided. Here it will be necessary to determine the amounts of general business, general production and commercial expenses, which are either subject to distribution between types of services in relation to some attribute (for example, the salaries of main workers), or to be attributed without distribution in full to revenue.

Related information.