Production cost: formula. Analysis of the cost of commercial products

Enterprises calculate production costs commercial and sold products.

Cost price commercial products enterprise is calculated two methods. First, synthetic , based on production estimates. As can be seen from table. 9.1, in this case the estimate is adjusted as follows from the estimate: are deducted costs that are not considered production and are not included in the cost of production. These are primarily administrative costs, costs of selling products and some others; the increase is subtracted, the decrease in balances of deferred costs is added; the increase is added, the decrease in the balances of future payments (vacation pay, remuneration for length of service, for preparatory work in seasonal production, etc.); the increase is subtracted, the decrease in work in progress balances is added.

The resulting amount is the production cost of marketable products. Another way calculating the cost of commercial products consists in the summation of the pre-calculated cost of individual products, i.e.

where St is the cost of commercial products; P - number of products (services);

WITH; - unit cost і th products (services); N, - production і products (services) in physical measurement.

There is also one method for calculating the cost of commercial products - factorial. It is well developed methodologically and is mainly used as an auxiliary one. According to this method

where St.r is the cost of the planned volume of marketable products according to the cost level of the base (previous) period (estimated cost); T - number of factors influencing the cost of production in the planning period; ΔС - change in cost in the planning (forecast) period under the influence i-th factor.

Changes in cost under the influence of organizational and technical factors are determined for the planned production volume as the difference in costs before And after implementation of the event:

Since in the estimated cost pp, conditionally fixed costs are taken at the level base period, and in the planning period the production volume may change, which will accordingly affect the cost of production, this must be taken into account as a separate factor:

where Su.p.b - conditionally fixed costs in the base period; Iu p, Io.p - change in the planning period, respectively, conditionally fixed costs and production volume, %.

Cost of goods sold calculated by adjusting the cost of marketable products for changes in the balance of unsold products:

where Ср is the cost of products sold; Ссн, Сс.к - the cost of the remaining marketable products in the warehouse, respectively, at the beginning and end of the year.

47. Product costing: essence and methods

In the system of technical and economic calculations at the enterprise important place takes calculation e - determining the cost of individual products. Last thing necessary to solve a number of economic problems: justification for the price of the product; determining the profitability of products; analysis of costs for the production of identical products on different enterprises; calculating the effectiveness of various organizational and technical measures.

In enterprises, as a rule, they make up planned And actual calculations. First are calculated according to planned cost standards, second- according to their actual level. A type of planned costing is the so-called design estimates, which make up for one-time orders, new products at the design stage. The peculiarity of these calculations is that the calculations are approximate due to the lack of detailed and reliable standards. bases

Regardless of the specific features of production and products, calculation provides for the solution of its inherent methodological tasks: 1) determination of the object of calculation; 2) selection of costing units; 3) clear identification of costing items; 4) applications that or other techniques their definitions.

Calculation object - This is the product, or work (service), the cost of which is calculated. The objects of calculation are: main and auxiliary products (tools, energy, spare parts); services or work (repair, transportation, etc.). Main object of calculation- finished products that are supplied outside the enterprise (to the market). Calculation of other products is of auxiliary value.

For each calculation object, select appropriate calculation unit - unit of its quantitative measurement.

Exist different calculation methods products. Their use depends on the characteristics of production, the purpose of calculations, and the traditions of the enterprise. First of all, it is necessary to distinguish between calculation methods depending on from the completeness of cost accounting. On this basis they distinguish: full cost calculation; calculation based on partial costs.

According with the first method all operating costs enterprises, both production and non-production (administrative, sales) completely are included in the cost of production. This was the traditional costing method in domestic industry before 2000. It is used within certain limits and in world practice. Its advantage lies in its sufficient versatility. Thus, the cost of products allows us to determine their profitability; because the the full cost serves price base, the latter can be determined using a pricing model "cost plus profit"; the sum of the products of the cost of individual products by the total volume of their output forms the full cost of commercial products, etc.

At the same time Full costing has disadvantages. The main ones include: complexity of calculation and its labor intensity in multi-product production / due to a complex procedure for allocating indirect costs; inaccurate calculations due to the inability to accurately distribute indirect costs; incomplete reimbursement of non-production costs in a certain period if balances increase ( finished products in warehouse, etc.

Partial costing was theoretically justified in the 20s of the XX century. Its essence is that not all costs are included in the calculation. This simplifies calculation and makes it more efficient. Which costs are included in the calculations and which are not included, but are charged in full for a certain period - a special problem. In most cases, they are not included in the cost of individual products administrative and distribution costs. This procedure is also provided for by national accounting regulations (standards) in the Russian Federation, developed in accordance with international standards (IAS). IN in this case is compiled according to the costs of production departments and forms production cost of production. All other indirect non-production costs are related to a certain period and are simply deducted from revenue when calculating the profit of the enterprise.

One of the options for calculating using partial costs is method "direct-cost" when the cost is determined only by direct costs, and indirect costs are attributed to a certain period.

The breadth of the enterprise’s product range and the specifics of production significantly influence the calculation method. The most accurate and methodologically simple calculation is in single-product production: the cost per unit of production here is calculated by divisions total costs for a certain period by the number of manufactured products. However, in most manufacturing sectors of the economy, multi-product production predominates. Under these conditions, calculation becomes noticeably more complicated and less accurate, since, as already mentioned, the problem of correct distribution of indirect costs arises.

Essence and types of cost. Cost classification

The cost of production is the enterprise's expenses for its production and sale, expressed in monetary terms. Calculation and analysis of product costs is the most important task of any enterprise and is included in the management accounting system, because It is cost that underlies most management decisions.

There are planned and actual costs. The planned cost of production includes only those costs that, given the level of technology and organization of production, are necessary for the enterprise. They are calculated on the basis of planned standards for the use of equipment, labor costs, and material consumption.

The reported cost is determined by the actual costs of manufacturing the product.

According to the sequence of formation, they distinguish between technological (operational) cost, shop cost, production cost and total cost. Technological cost is used to economically evaluate options for new technology and select the most effective one. It includes costs that are directly related to the performance of operations on a particular product. Shop cost has a wider range of costs: in addition to technological cost, it includes costs associated with organizing the work of the shop and managing it. Production cost includes the production costs of all workshops involved in the manufacture of products and the costs of general management enterprise. The total cost includes production costs and non-production (commercial) expenses.

The identification of such types of costs as individual and industry average allows you to create a basis for determining selling prices (wholesale). The total cost of an individual enterprise for the production and sale of products constitutes the individual cost. The average industry cost characterizes the cost of producing a given product on average for the industry.

According to the economic essence, the costs of production and sales of products are divided into costs by economic elements and costing items.

The following economic elements are distinguished:

• material costs (less returnable waste);
• labor costs;
• deduction for social needs;
• depreciation of fixed assets;
• other costs.

Material costs include:

• the cost of raw materials purchased from outside;
• cost of purchased materials;
• the cost of purchased components and semi-finished products;
• the cost of production work and services paid to third parties;
• cost of natural raw materials;
• the cost of fuel of all types purchased from outside, used for technological purposes, production of all types of energy, heating of buildings, transport work;
• the cost of purchased energy of all types, spent on technological, energy, propulsion and other needs.

The costs of material resources included in the cost of production exclude the cost of sold waste.

Industrial waste refers to the remains of raw materials, materials, semi-finished products, coolants and other types of material resources generated during the production process, which have lost completely or partially the consumer qualities of the original resource. They are sold at a reduced or full price of the material resource, depending on their use.

Labor costs include the cost of remunerating key production personnel, including bonuses, incentives and compensation payments. Contributions for social needs include mandatory contributions to social insurance, to the employment fund, Pension Fund, for health insurance.

Depreciation of fixed assets is the amount of depreciation charges for the complete restoration of fixed assets.

Other costs - taxes, fees, deductions to extra-budgetary funds, loan payments within the limits of rates, costs of business trips, training and retraining of personnel, rent, depreciation of intangible assets, repair fund, payments for compulsory property insurance, etc. .

Based on the classification of costs by economic elements, it is impossible to determine the costs directly related to the production of a specific product; therefore, costs are grouped according to costing items.

The following cultural articles are distinguished:

1. Raw materials and supplies, minus sold waste.
2. Purchased semi-finished products and components.
3. Fuel and energy for technological purposes.
4. Basic wage for production workers.
5. Additional wages for production workers.
6. Contributions for social needs.
7. Wear and tear of tools and devices for specific purposes and other special expenses.
8. Expenses for the maintenance and operation of technological equipment.
   ________________________
   Total technological cost
9. Shop expenses.
   ________________________
   Total workshop cost
10. Factory overhead production costs.
11. Total production cost
    ________________________
    Non-production expenses.

Total total cost When forming the actual cost, they take into account the costs of warranty repairs and warranty service of products for which a warranty period is established, losses from downtime due to internal production reasons, shortages of material assets in production and warehouses in the absence of guilty persons, benefits due to loss of ability to work due to work-related injuries paid on the basis of court decisions

, payment to employees released from enterprises and organizations due to their reorganization, reduction in the number of employees and staff, as well as losses from marriage.

The classification of costs by costing items underlies other classifications of costs included in the cost of production.

• The following classification criteria are distinguished when subdividing costs:
• attitude to the production process;
• attribution to cost;

dependence on production volume.

In relation to the production process, costs can be basic and overhead; by attribution to cost - direct and indirect. Depending on the volume of production, expenses can be conditionally variable (proportional) and conditionally constant (non-proportional).

Costing is one of the main tasks of management accounting in an enterprise. In cost calculations, material costs of fuel and energy, purchased semi-finished products and components are direct costs and are included according to current consumption standards and product prices.

The basic wages of production workers include wages per product, calculated by labor intensity or hours worked, prices and tariff rates. Additional wages take into account payment for time not worked.

Contributions for social needs include social insurance, pension fund, employment fund, compulsory health insurance and are carried out in accordance with current legislation.

Wear and tear of tools and special-purpose devices and other special expenses are included in the cost of production on a monthly basis, depending on the standard service life of the tool and equipment.

The costs of maintaining and operating equipment are complex costs, they include:

• costs of maintaining equipment and remuneration of workers involved in servicing the equipment, mandatory deductions, repair costs and depreciation;
• compensation for wear and tear of low-value and fast-wearing instruments and costs for their restoration;
• other expenses.

Expenses for the maintenance and operation of equipment (RSEO) can be included in the cost in proportion to the basic wages of the main production workers (OPW) or using the method of estimated (standard) rates calculated on the basis of machine-hour ratios. The estimated rate is the amount of costs for the maintenance and operation of equipment per hour of operation of the equipment on which the product is manufactured.

The calculation is carried out in the following order. For each workshop, technological equipment is united into homogeneous groups. Based on them, the amount of operating costs per hour of equipment operation is established. For each product (part, unit), the time spent on processing (operations) for this type of technological equipment is standardized. In accordance with this time, the cost of maintaining and operating technological equipment for this product is included in the calculation.

Shop expenses include:

• wage fund for shop personnel with deductions;
• maintenance of buildings, structures and equipment for workshop purposes, including property insurance, repairs and depreciation;
• expenses for rationalization and inventive work;
• labor protection costs;
• compensation for wear and tear of low-value and rapidly wearing equipment;

other expenses.

Shop costs are included in the unit cost of production in proportion to the amount of the basic salary of the main production workers and the costs of maintaining and operating the equipment.

• General production expenses include:
• costs associated with production management, including the wage fund of management personnel with deductions, costs of business trips, maintenance and servicing of technical equipment and management (CC, communication centers, alarm systems), payment for consulting, information and audit services, bank services, entertainment expenses;
• expenses for training and retraining of personnel;
• labor protection costs;
• expenses for tests, experiments, research, maintenance of general plant laboratories;
• expenses for maintaining fire, paramilitary and security guards;
• general business expenses - insurance, maintenance, current repairs and depreciation of fixed assets for general plant purposes;

taxes, fees and other mandatory deductions.

General production expenses include the cost of paying interest on bank loans within the rate established by law, as well as depreciation on intangible assets, including patents, licenses, know-how, and software products.

Commercial (non-production) expenses include costs for containers and packaging, costs for delivering products to the departure station, as well as maintaining personnel to ensure normal operation at the consumer within the established period.

Commercial non-production expenses are calculated as a percentage of production costs (3-7%).

Calculation methods

Calculation methods - method of calculation depending on the calculation unit. There are 2 groups of cost calculation methods: preliminary calculation methods and production calculation methods.

• The first group of methods includes:
• unit cost method;
• aggregate method;
• point method;

parametric method.

• Second group of methods:
• custom;
• transverse;

normative.

Unit cost method. For a significant number of types of engineering products, there is a relationship (linear, power law) between one of the parameters of the machines and the costs of their production.

where Syi is the specific cost of the existing structure per unit of parameter, rub.; ni is the value of the defining parameter of the new design. In mechanical engineering, the most developed per unit mass of the structure (metal-cutting machines, steam turbines); in the electrical industry - on technical parameters (power of electrical machines, etc.).

Aggregate method. On its basis, the cost is determined as the sum of costs for the production of individual structural parts and assemblies, the value of which is known. A unified system of automation tools - GSP - was created on a similar principle.

The scoring method consists of assessing, using points, each technical and economic indicator of the product, which is associated with certain consumer properties of the new design. This assessment is performed using special rating scales, in which the number of points depends on the level of a particular product quality indicator.

The parametric method allows you to find the cost based on the relationship between the value of a set of technical parameters of similar products and the costs of their production. Such dependencies make it possible to build correlation models that establish corresponding connections in mathematical form.

The custom costing method is used primarily in individual and small-scale production at mechanical engineering and instrument making enterprises that produce non-repeating items or small batches of products. The essence of the order-by-order method is that production costs are taken into account for individual orders. The actual cost of an order is determined upon completion of the manufacture of products or work related to this order by summing up all costs. To calculate the cost per unit of production total amount the cost of the order is divided by the number of products produced. The method has a drawback: the execution of the order usually does not coincide in time with the calendar periods adopted in the plan, and this causes significant fluctuations in the cost of products of the same name released in different months.

The cross-cutting method of calculation is used at enterprises of the metallurgical, chemical, oil, textile, paper and other industries (in industries with repeating products that are homogeneous in terms of source material and processing technology). Processing is part of the technological process. The cost is determined by individual stages of the technological process. Progressive costing is especially necessary in cases where the products of individual processing stages (semi-finished products) are supplied to other enterprises. The standard calculation method is used mainly in enterprises with mass and serial production in mechanical engineering and instrument making.

Standard cost estimates are based on reasonable consumption rates for all cost items; the actual cost is determined based on deviations from the standard cost. The method is used in all industries for both calculation purposes and for ongoing cost control.

Product price. Profit

Price is the monetary expression of the cost of a unit of goods. The price performs 4 main functions:

• accounting;
• distribution;
• stimulating;
• regulating

The accounting function of price is implemented in measuring the cost of goods, the distribution function is in the distribution of national income, the stimulating function is in stimulating scientific and technological progress and production development, and the regulating function is in regulating supply and demand. In practice, several price classifications are bottled:

• turnover maintenance;
• by area of ​​operation;
• by duration of action;
• by the degree of freedom from state influence in their determination;
• on the distribution of transport costs.

By servicing turnover, we distinguish between wholesale prices of enterprises, selling prices of manufacturing enterprises, retail prices, purchase prices, and tariffs. The wholesale price of the enterprise includes the full cost and profit.

The selling price is formed on the basis of the wholesale price, taking into account VAT (value added tax) and excise tax (on excisable goods).

Retail price is the selling price taking into account trade markups (margins), which include costs trade organizations, profit and value added tax on trade services. Diagram 1 shows the formation of the retail price.

Full cost
+
_______Profit_______
Enterprise wholesale price
+
VAT
+
______[Excise tax]______
Selling price of the enterprise
+
___________Trade allowance __________
Retail price

Purchasing prices are the prices (wholesale) at which agricultural products are regulated by collective farms, state farms, farmers and the population. Prices are negotiable; their difference from holiday and retail prices is that they include VAT and excise tax, because they are not included in the cost of material and technical resources acquired by agriculture. Tariffs are divided into tariffs for freight and passenger transport and paid services to the population.

The classification of prices by territory of coverage distinguishes between unified (zone) and regional (zonal) prices. Uniform prices are established and regulated by federal authorities (gas, electricity). Regional prices are regulated by local governments ( public utilities, purchase prices, tariffs for paid services to the population.

Classification of prices according to the duration of action divides them into constant (relative to a certain period of time), temporary, seasonal, stepwise, “for a period”. Currently, there are no constant prices in the domestic economy, because the longest period of their validity is determined by the level of inflation. Temporary prices are set for the period of development of new products; seasonal prices are used in industries that process agricultural products. Stepped prices are associated with stages life cycle goods reach extremely high values ​​during the period of growth and sharp rise in demand for a new, “pioneer” product. Prices “for a period of time” currently act as contract prices, if there is a contract for the sale of any product. Concluding a contract for the next term involves changing them. A type of contract prices are negotiated prices.

The degree of freedom of prices from the influence of the state when determining them distinguishes between free prices, price regulation and fixed prices. Free prices are formed on the market under the influence of supply and demand, regulated prices are also formed as a result of fluctuations in market conditions, but the state either directly limits them or regulates profitability. Fixed prices are set by federal authorities for a limited range of goods.

The classification of prices according to the distribution of transport costs is called the franking system (“free” - free from payment). The essence of the system is that the costs of transporting products to the destination specified in “free” are borne by the supplier of the products, and the rest by the buyer.

Legend

No1 – basic and reporting values ​​of revenue from product sales

Pto1 - basic and reporting values ​​of labor productivity

Cho1 - basic and reporting values ​​of the number of employees.

In – index of change in production volume.

N – revenue from sales of products;

Fav – average annual cost of fixed production assets.

Eabs – absolute savings (overexpenditure) of fixed production assets;

OPF01 – the cost of fixed production assets in the base and reporting period.

Eotn – relative savings (overexpenditure) of fixed production assets;

OPF1 – the cost of fixed production assets in the reporting period;

(OPF0* In) – the cost of fixed production assets adjusted to the revenue index;

N1 – revenue of the reporting period;

N0 – revenue of the base period.

Ropf - profitability of fixed production assets;

P – profit of the reporting period;

OPFsr – average annual cost of fixed production assets

N- productsetc.

H - average annual number of employees

PT - output (productivity) per workerrub.

M - planned requirement for materials

MPR - the need for materials to ensure planned production

Z mk - planned stock of materials at the end of the period

Zmn - stock of materials at the beginning of the period.

N1 - revenue for the reporting year

No - base year revenue

Nq – change in revenue as a result of changes in sales volume

Nр – change in revenue as a result of changes in selling prices for products

Nс – change in revenue as a result of changes in the sales structure

P – price;

C - production cost;

P – profit;

P1 - profit of the reporting period

Po is the profit of the base year.

K is the growth rate of product sales volume.

K = C1o / Co

С1о - actual cost of products sold for the reporting period in prices of the base period

Co is the cost price of the base year.

Pr – change in profit under the influence of price changes;

Np1 =p1*q1 - sales in the reporting year in prices of the reporting year

Np10 =p0 *q1 - sales in the reporting year in base year prices.

Pstr – change in profit under the influence of changes in the structure of products Pstr = Ro*(K1 - K)

K1 - sales volume growth coefficient estimated at selling prices

К1 = N1о /No

N1о - sales in the reporting period at prices of the base period

Ps - change in profit due to savings from cost reduction Ps = С1о - cost of goods sold for the reporting period in prices of the base period

C1 - actual cost of products sold for the reporting period;

(ПЗтп) – change in direct costs for commercial products;

PZp - planned value of direct costsrub.

TP - underfulfillmentoverfulfillment of the plan for commercial products%

PZpftp - the sum of planned costs calculated according to the planned standards of the actual volume and structure of productsrub.

ПЗтп - change in the volume of commercial productsunits.

PZf - the amount of direct costs, calculated according to the actually established standards for the actual volume and structure of products.

C - total change in cost

U- change in labor costs

M - change in material costs

A - change in depreciation charges.

PHOTO1 – wage fund in the base and reporting period;

ZCho1 – salary productivity (the ratio of sales revenue to the wage fund) in the base and reporting periods.

C - change in cost

Sop Sz - change in costcaused by changes in labor costs and wages

OPOP1 - labor costs in the base and reporting periods

Z - salary return.

Cm – change in cost under the influence of changes in the use of material costs;

Смз – change in cost under the influence of changes in the amount of material costs;

См – change in cost under the influence of changes in material productivity;

МЗ – change in the value of material costs;

m – change in material yield

Saf - change in product costs as a result of changes in depreciation charges

Ca - change in cost as a result of changes in depreciation efficiency

AF - change in depreciation charges

a - change in depreciation performance.

С1о - cost of goods sold for the analyzed periodcalculated in prices and conditions of the base period

C1 - actual cost of products sold.

By - profit of the base period

K1 - growth rate of product sales

К1 = С1о / С1

С1о - cost of goods sold for the analyzed periodcalculated in prices of the base period

C1 - actual cost.

MD1 - marginal income in the reporting period

Kmd - marginal income coefficient

EFR – effect of financial leverage%;

SNP – profit tax rate expressed as a decimal fraction;

KVRa – gross return on assets ratio (ratio of gross profit to average asset value);

ZK – average amount borrowed capital used by the organization;

SK – average amount of equity capital;

PC - the average amount of interest on a loan paid by an organization for the use of borrowed capital.

Instructions

When calculating production costs, they resort to costing. This is a system of economic cost calculations, the most important production management process, which is the final stage accounting for costs of production and sales of products.

There are several calculation methods. The simple direct method is used at enterprises in the production and non-material spheres, where products of the same type are produced, and there are no large stocks of semi-finished products, as well as stocks of finished products. The essence this method is that the accounting object coincides with the object for which it is calculated cost price. Production cost price in this case, it is determined as follows: PS = PMZ + PTZ + OPR, where PMZ is direct material costs, PTZ is direct labor costs, OPR is the organization’s general production costs. The cost of an individual unit of production is calculated as the ratio of the production cost to the volume of output.

A simple two-stage calculation method is used in enterprises where costs are recorded at the point of origin. It makes it possible to determine inventories and finished products at production costs and attribute management costs in full to the number of products produced. In this case cost price is calculated as follows: - determined cost price units of production, equal to the ratio of all costs to the number of products produced;
- the ratio of the amount of management expenses to the volume of production is determined;
- determined cost price units of production as the sum of the two previous ratios.

3. The cost of components and semi-finished products is 3000 rubles.

4. The cost of energy and fuel spent in the production process is 6,000 rubles.

5. Salary for work performed - 45,000 rubles.

6. Allowances, additional payments and bonuses - 8,000 rubles.

7. Contributions to the Pension Fund - (45000+8000)*26%=13780 rub.

8. Services of tool shops - 3300 rubles.

9. General production costs - 13,550 rubles.

10. General expenses - 17,600 rubles.

11. Losses from irreparable defects - 940 rubles.

12. Lack of material assets in the main production:

within the limits of natural loss - 920 rubles.

above the norms of natural loss - 2150 rubles.

We count the costs. Returns (remaining materials) are subtracted from the costs of raw materials: 50,000-900 = 49,100 rubles.

We add the costs of purchased and semi-finished products, fuel and energy: 49100+3000+6000=58100 rubles.

We add contributions to the pension fund, salaries and payments to: (45000+8000+13780)+58100=124880 rubles.

Then we add the costs for auxiliary production, general production and general business expenses: (3300 + 13550 + 17600) + 124880 = 159330 rubles.

We subtract the shortage within the limits of natural loss norms from the shortage above the norms and sum up:

(2150-920)+159330=160560 rub.

Remains of work in progress are included in costs with a “-” sign. 160560-24600=135960 rub.

Sources:

• picture for the article
• how to determine the cost of a product

The fast pace of doing business requires every entrepreneur and company manager to have a real idea of ​​the cost of production and the ability to calculate it correctly. Since the concept services very broadly, it makes sense to consider the cost calculation using a specific example. Let's take a cost calculation services photo booths per person.

Instructions

Under the photo paper is single-sided Lomond paper measuring 10 x 15 cm, on which photographs are printed. Lomond paper was chosen for reasons of its cheapness and general availability. To print photos on documents, matte paper is usually used, which can be stamped if necessary. The cost of such paper in Moscow is 70 kopecks. per sheet. The cost of a sheet of glossy Lomond paper 10 x 15 cm is 1 rub. 10 kopecks

Let's assume that Canon IP3600/4600 5-cartridge inkjet printers are used to print photographs. They are equipped with four thin cartridges No. 521 - black, red, blue, yellow, as well as one thick cartridge No. 520 - black. The cost of cartridges No. 521 in Moscow is 400 rubles. per piece, cartridges No. 520 - 450 rub. A lower price for cartridges indicates that they are either refilled or simply counterfeit. Based on many years of experience in operating booths, it can be said that all cartridges are consumed at different rates: red No. 521 - enough for 300; blue No. 521 - 400 clients; yellow No. 521 - 350 clients; black No. 521 - 400 clients; black No. 520 - 800 clients.

To simplify, let's take the average traffic rate of the cabins - 350 clients per month. With this cross-country ability, you will need approximately one set of thin cartridges No. 521 and half of thick No. 520. Thus, cartridges will cost per month: (400 x 4) + 225 = 1825 rubles. With a traffic of 350 clients per month, the cost of cartridges per client: 1825/350 = 5.21 rubles.

Make final calculations. Summing up the cost of a sheet of paper and the cost of cartridges per client, we get: matte paper: 0.7 rubles + 5.21 rubles = 5.91 rubles, glossy paper: 1.1 rubles + 5.21 rubles = 6.31 rubles. Using this, you can cost price any other services, substituting and using the necessary data.

Sources:

• how to calculate cost formula

Cost calculation units products– the matter is both simple and complex. It all depends on the approach to calculation. You can find out the full cost price, dividing all costs of the period by the volume of products produced during this period. But this method does not provide opportunities for analysis and management. Therefore, a more painstaking method is used - the method of calculating the cost of a unit of production.

Instructions

Create a data table where you will enter the data. Identify your own expense items that require your analysis. Bring the recommended table into the form you need.

Determine the level of direct production costs, for which use standard data on material consumption per unit of production, wages workers, fuel costs etc. Determine the amount of expenses for production preparation per unit of production.

Determine the amount of wages of the main workers for the previous year.

Calculate the burden of each type of expense on essential workers for the previous year. Consider the possibility of reducing or increasing this load in the planning period. Apply the obtained calculation data on the size of the overhead load to the planned indicators. To do this, adhere to the following algorithm: overhead costs for the planned period are equal to the wages of the main workers of the planned period multiplied by the specific overhead costs of the previous period to the main workers for the same period.

Calculate the level of sales costs per unit of production for the previous year. To do this, divide the sum of all expenses associated with the sale and promotion of products on the market by the volume of production for the same period.

Enter all the data into the table. Summarize. To do this, add up all the individual indicators for the items. The resulting amount is the cost per unit of production. In this case, this is the cost based on the results of planned costing. To derive its actual value, it is necessary to calculate actual costs: direct production costs and period costs (overhead costs). You have received a unit cost estimate. In this case, you used the method of distribution of fixed costs, in which the distribution base is the wages of the main workers.

Helpful advice

When determining the cost items indicated in the calculation, proceed from the needs of your production. Do what is necessary for your company.

In the conditions of fierce competition that is emerging in the modern market, it is becoming increasingly difficult for companies to set high prices for their products. Thus, there is a need to strictly control the cost of purchased raw materials and materials in order to plan production activities as efficiently as possible. With proper management, an enterprise can set markups on products sold, which in total sales will bring sufficient profit not only to cover all costs, but also to obtain a net profit.

Instructions

In the formation of the cost value products There are several types of costs involved, the inclusion of which in the final price of the product will make it possible to establish such markups so that the enterprise can receive a net profit from sales. These are payments to suppliers, customs duties, interest on intermediaries for the purchase of materials, delivery of materials and other costs associated with the acquisition of initial goods and production.

The standard calculation method involves the following actions: calculating the cost for each product, taking into account changes in current standards throughout the reporting period, taking into account all costs divided into standard and deviations from the norm, establishing the reason for the deviation from the norm, calculating the total cost products summing up the listed values. The standard set of expenses is adopted individually at each enterprise and may change under the influence of various factors (for example, changes in prices for materials or modification of equipment).

The process-by-process method of calculating cost is used in enterprises that are characterized by mass production of one or two types of goods and the absence of complex technological processes. With this method, costs are taken into account for the entire batch of goods at once. For ease of calculation, all production is divided into processes, hence the name.

With the step-by-step calculation method, the production process is divided into stages, during which intermediate products (semi-finished products) are produced. These stages are called repartitions. Costs are calculated for each stage.

The order-by-order calculation method is used when accounting for costs for each individual order. Cost price products specified in the order is calculated after its completion. Also included in the calculation are indirect costs that arise as the ordered product is manufactured. products.

Video on the topic

A market assessment of the value of an enterprise is nothing more than an analysis of the main indicators, indicating the effectiveness of its work. However, the formation of the market value of a business is influenced by many factors, including cost.

You will need

• - financial statements of the enterprise;
• - accounting documentation;
• - calculator.

Instructions

In accordance with the “Regulations on the composition of costs”, the cost can be calculated in two ways: by costing items (in this case, all costs are distributed according to place of origin, purpose and other indicators), as well as by cost elements (grouping costs based on their economic content ). Please note that cost elements include depreciation, material costs, labor costs and social contributions, as well as other costs.

Calculate production cost, which is a set of costs that relate directly to the production of products.

Calculate the cost of gross output. To do this, adjust production costs by the amount of changes in deferred balances, for example, rent for the use of production space over the next year. If the balances of future periods increase, then subtract this value from the production cost and vice versa.

Calculate the cost of marketable products: adjust the previously calculated cost of gross output by the amount characterizing the balances of the unfinished period and non-production expenses.

Calculate the cost of goods sold. For this purpose, adjust the cost of marketable products by an amount that characterizes the change in finished product balances.

note

Carefully calculate each indicator: incorrectly performed intermediate calculations affect the final result!

Helpful advice

The enterprise cost indicator is used to determine the company's financial result - profit or loss.

Cost is the financial costs of an enterprise aimed at servicing current expenses for the production and sale of goods and services. Cost includes costs for materials, overhead, energy, wages, depreciation, etc. According to the current legislation of the Russian Federation, the cost price is taken into account when determining taxable income.

Obtaining the greatest effect at the lowest cost, saving labor, material and financial resources depend on how the enterprise solves the issues of reducing production costs.

Cost planning

The main purpose of cost planning is to identify and use existing reserves for reducing production costs and increasing on-farm savings in order to increase enterprises. By reducing production costs as a result of saving past and living labor, industry achieves, along with the growth of savings, an increase in the volume of output. Cost plans should be based on progressive standards for labor costs, equipment use, consumption of raw materials, materials, fuel and energy, taking into account the best practices of other enterprises. Only with scientifically organized cost rationing can reserves for further reduction in production costs be identified and used.

The planned cost is determined by technical and economic calculations of the cost of production and sales of all commercial products and each type of product. Depending on the nature of production, a number of indicators are used to characterize the cost of production.

When producing one type of product, the cost per unit of this product is an indicator of the level and dynamics of costs for its production. To characterize the cost of dissimilar products, plans and reports use indicators of reducing the cost of comparable commercial products and costs per 1 ruble. commercial products. The enterprise plan also contains a summary estimate of production costs and planned cost estimates for individual products.

The cost indicator for 1 ruble of commercial products is determined based on the level of costs for the production of commercial products in relation to the cost of products in wholesale prices of the enterprise.

Let us assume that the state target for the volume of products sold is 4.35 billion rubles, and the cost of these products in wholesale prices is 5 billion rubles. Consequently, the task for the level of costs per 1 rub. marketable products will be 87 kopecks. (4.35/5).

Cost indicator per 1 rub. of commercial products not only characterizes the planned level of cost reduction, but also determines the level of profitability of commercial products. Its value depends both on the reduction in production costs and on changes in wholesale prices, assortment and quality of products.

In the plan, costs are calculated for the planned volume and range of products, but the actual range of products may differ from the planned one. Therefore, the planned cost target for 1 rub. products are recalculated to the actual assortment and then compared with data on costs per 1 ruble. products.

The plan for the cost of industrial products is drawn up according to the rules uniform for all enterprises, established in the instructions for planning, accounting and calculating the cost of industrial products. These instructions contain a list of costs included in the cost of production and define methods for calculating costs.

The establishment of general rules that are uniform for all enterprises is important for proper planning and accounting of product costs. In particular, common to all industries is the procedure for including in the cost of production only those costs that are directly or indirectly related to the production of products. Therefore, it is impossible to include in the planned cost of production expenses that are not related to the production of products, for example, expenses associated with servicing the household needs of the enterprise (maintenance of housing and communal services, expenses of other non-industrial enterprises, etc.), according to major renovation and construction and installation works, as well as cultural and household expenses.

Some expenses, although taken into account in the actual production costs, however, due to their special nature, also cannot be included in the planned cost of production. Such costs include various types of non-productive expenses and losses, for example, production defects caused by deviations from the established technological process (losses from defects are planned only in foundry, thermal, vacuum, glass, optical, ceramic and canning industries, as well as in particularly complex production of the latest equipment in minimum sizes according to the standards established by a higher organization).

The planned cost of production is determined by appropriate calculations of technical and economic factors. The methodological guidelines for the development of the 11th five-year plan define the following standard list of technical and economic factors that determine the reduction of production costs:

1) increasing the technical level of production;

2) improving the organization of production and labor;

3) changes in the volume, structure and location of production;

4) improving the use of natural resources;

5) development of production.

In terms of the cost of production at the enterprise, along with the costs of 1 rub. commercial products have the following indicators: cost of individual species products, cost of commercial products, reduction of cost of comparable products.

Determining the planned cost of individual types of products serves as the basis for planning production costs. The planned cost of all commercial products is calculated based on data on the volume of commercial output and the planned cost of individual types of products.

Assessment of the implementation of the plan at the cost of all marketable products is carried out taking into account changes in prices for materials and tariffs for transportation and energy that occurred during the reporting year.

When planning and cost accounting at enterprises, all commercial products are divided into comparable and incomparable. Products produced in the previous year (in relation to the planned year), as well as products with a long production cycle that were produced last year in single copies, are considered comparable. Comparable products do not include work on external orders, services provided to internal capital construction, major repair work and products manufactured on a trial basis. Incomparable products include products mastered by production in the current year.

The enterprise plan defines a task to reduce the cost of comparable products. It is expressed as a percentage reduction in production costs compared to the previous year. Along with this, the amount of planned savings as a result of reducing the cost of comparable products can also be indicated.

To determine the task of reducing the cost of comparable commercial products, a cost calculation is made for the entire range of products based on the volume of production provided for by the enterprise plan and taking into account the planned cost level per 1 ruble. commercial products at wholesale prices.

If, for example, an enterprise produces only two types of comparable products, then this calculation will take the following form.

Seal cost, million rubles

Number of product units of the entire output Percentage of reduction

Products according to plan (pieces) according to the report for last year according to the plan according to the report for last year according to the plan for reducing the cost of production

A 1085 1.8 1.6 1953 1736 11.1

B 1000 1.5 1.47 1500 1470 2.0

Total - - - 3453 3206 7.1

From the calculation it is clear that the plan provides for savings from reducing production costs compared to last year in the amount of 247 million rubles (3453-3206). Relating these planned savings to the actual average annual cost of last year, we will determine the target for reducing the cost of comparable products, which will be 7.1%:

(247/3453 * 100).

Fulfillment of the plan for comparable products is characterized by the amount of savings achieved and the percentage of cost reduction compared to the previous year.

Cost Analysis

The immediate tasks of cost analysis are: checking the validity of the cost plan, the progressiveness of cost standards; assessing the implementation of the plan and studying the reasons for deviations from it and dynamic changes; identifying reserves for cost reduction; finding ways to mobilize them.

Identification of reserves for cost reduction should be based on a comprehensive technical and economic analysis of the enterprise: study of the technical and organizational level of production, use of production facilities and fixed assets, raw materials, labor, economic relations.

The costs of living and embodied labor in the production process constitute production costs. In the conditions of commodity-money relations and the economic isolation of the enterprise, differences inevitably remain between the social costs of production and the costs of the enterprise. Social production costs are the totality of living and materialized labor, which is expressed in the cost of production.

The costs of an enterprise consist of the entire amount of expenses of the enterprise for the production of products and their sale. These costs, expressed in monetary terms, are called prime costs and are part of the cost of the product. It includes the cost of raw materials, supplies, fuel, electricity and other labor items, depreciation charges, wages of production personnel and other cash expenses. Reducing production costs means saving material and living labor and is the most important factor in increasing production efficiency and increasing savings.

The largest share of the costs of industrial production falls on raw materials and basic materials, followed by wages and depreciation. In light industry, the share of raw materials and basic materials is 86%, and wages with social insurance contributions are about 9%.

The cost of production is interconnected with production efficiency indicators. She reflects most the cost of products and depends on changes in the conditions of production and sales of products. Technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, organization of production, in the structure and quality of products and on the amount of costs for its production. Cost analysis, as a rule, is carried out systematically throughout the year in order to identify intra-production reserves for their reduction.

To analyze the level and dynamics of changes in the cost of products, a number of indicators are used. These include: production cost estimates, cost of commercial and sold products, reduction in the cost of comparable commercial products and costs per ruble of commercial (sold) products.

Production costs are the most general indicator, which reflects the entire amount of the enterprise’s expenses for its production activities in the context of economic elements. It reflects, firstly, all expenses of main and auxiliary production associated with the production of commercial and gross output; secondly, the costs of work and services of a non-industrial nature (construction and installation, transport, research and development, etc.); thirdly, the costs of mastering the production of new products, regardless of the source of their reimbursement. These expenses are calculated, as a rule, without taking into account intra-factory turnover.

The cost of commercial products includes all the enterprise's costs for the production and sale of commercial products in the context of costing items. The cost of products sold is equal to the cost of goods minus the increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new equipment, plus the production cost of products sold from last year's balances. Costs reimbursed from the fund for the development of new equipment are included in the cost of goods, but are not included in the cost of products sold. They are defined as the difference between the planned cost of the first year of mass production of products and the cost accepted when approving prices:

SR = ST - ZN + (SP2 - SP1),

where CP is the cost of goods sold

ST - cost of commercial products

ZN - increased costs of the first year of mass production of new products, reimbursed from the fund for the development of new technology

SP1, SP2 - production cost of the balance of unsold (in warehouses and shipped) products, respectively, at the beginning and end of the year.

To analyze the level of cost at different enterprises or its dynamics over different periods of time, production costs must be reduced to the same volume. The cost per unit of production (costing) shows the enterprise’s costs for the production and sale of a specific type of product per one natural unit. Costing is widely used in pricing, cost accounting, planning and benchmarking.

The indicator of reduction in the cost of comparable commercial products is used to analyze changes in cost over time with a comparable volume and structure of commercial products at those enterprises that have a stable range of products over time. Comparable products are understood as products that were mass-produced or mass-produced in the previous year. This also includes partially modernized products, if these changes did not lead to the introduction of new models, standards and technical conditions.

The cost of one ruble of commercial (sold) products is the most well-known generalizing indicator in practice, which reflects the cost of a unit of production in monetary terms impersonally, without distinguishing it by specific types. It is widely used in the analysis of cost reduction and allows, in particular, to characterize the level and dynamics of production costs in the industry as a whole.

Other cost indicators encountered in practice can be divided according to the following criteria:

According to the composition of the expenses taken into account - workshop, production, full cost;

According to the duration of the billing period - monthly, quarterly, annual, for a number of years;

According to the nature of the data reflecting the billing period - actual (reporting), planned, normative, design (estimated), forecasted;

According to the scale of the object covered - workshop, enterprise, group of enterprises, industry, industry, etc.

Cost reduction

The decisive condition for reducing costs is continuous technical progress. Introduction of new technology, comprehensive mechanization and automation production processes, improvement of technology, introduction of advanced types of materials can significantly reduce the cost of production.

A serious reserve for reducing production costs is the expansion of specialization and cooperation. In specialized enterprises with mass production, the cost of production is significantly lower than in enterprises producing the same products in small quantities. The development of specialization requires the establishment of the most rational cooperative ties between enterprises.

Reducing production costs is achieved primarily by increasing labor productivity. With an increase in labor productivity, labor costs per unit of production are reduced, and therefore, the specific gravity wages in the cost structure.

The success of the struggle to reduce costs is determined primarily by the increase in worker productivity, which, under certain conditions, ensures savings on wages. Let us consider under what conditions, with an increase in labor productivity at enterprises, the cost of workers' wages decreases. An increase in output per worker can be achieved through the implementation of organizational and technical measures, due to which, as a rule, production standards and, accordingly, prices for work performed change. An increase in output can also occur due to exceeding established production standards without carrying out organizational and technical measures. Production standards and prices in these conditions, as a rule, do not change.

In the first case, when production standards and prices change, the enterprise receives savings on workers' wages. This is explained by the fact that due to a decrease in prices, the share of wages in the cost of a unit of production decreases. However, this does not lead to a decrease in the average wages of workers, since the given organizational and technical measures enable workers to produce more products with the same labor costs. Thus, carrying out organizational and technical measures with a corresponding revision of production standards makes it possible to reduce the cost of production by reducing the share of wages in a unit of production simultaneously with an increase in the average wage of workers.

In the second case, when established standards output and prices do not change, the cost of workers' wages in the unit cost of production does not decrease. But with an increase in labor productivity, the volume of production increases, which leads to savings on other expense items, in particular, production maintenance and management costs are reduced. This happens because in shop costs a significant part of the costs (and in general plant costs almost entirely) are semi-fixed costs (depreciation of equipment, maintenance of buildings, maintenance of shop and general plant equipment and other expenses) that do not depend on the degree of implementation of the production plan. This means that their total amount does not change or almost does not change depending on the implementation of the production plan. It follows that the greater the output, the smaller the share of workshop and general plant expenses in its cost.

With an increase in the volume of production, the profit of the enterprise increases not only due to lower costs, but also due to an increase in the number of products produced. Thus, the greater the production volume, the greater, other things being equal, the amount of profit received by the enterprise.

Essential in the struggle to reduce production costs, it is necessary to adhere to the strictest savings regime in all areas of the enterprise’s production and economic activities. The consistent implementation of the economy regime at enterprises is manifested primarily in reducing the cost of material resources per unit of production, reducing production maintenance and management costs, and eliminating losses from defects and other unproductive expenses.

Material costs, as is known, in most industries occupy a large share in the structure of product costs, so even a slight saving of raw materials, materials, fuel and energy in the production of each unit of production for the entire enterprise has a major effect.

The enterprise has the opportunity to influence the amount of material resource costs, starting with their procurement. Raw materials and supplies are included in the cost price at their purchase price, taking into account transportation costs, therefore right choice suppliers of materials affects the cost of production. It is important to ensure the supply of materials from suppliers who are located a short distance from the enterprise, as well as to transport goods using the cheapest mode of transport. When concluding contracts for the supply of material resources, it is necessary to order materials that, in size and quality, exactly correspond to the planned specification for materials, strive to use cheaper materials, without at the same time reducing the quality of the product.

The main condition for reducing the cost of raw materials and materials per unit of production is improving product designs and improving production technology, the use of advanced types of materials, and the introduction of technically sound standards for the consumption of material assets.

Reducing production maintenance and management costs also reduces production costs. The size of these costs per unit of production depends not only on the volume of production, but also on their absolute amount. The lower the amount of workshop and general plant expenses for the enterprise as a whole, the lower, other things being equal, the lower the cost of each product.

The reserves for reducing shop and general plant expenses lie primarily in simplifying and reducing the cost of the management apparatus and saving on management costs. The composition of shop and general plant expenses also largely includes the wages of auxiliary and auxiliary workers. Carrying out measures to mechanize auxiliary and auxiliary work leads to a reduction in the number of workers employed in these works, and, consequently, to savings in workshop and general plant expenses. Automation and mechanization of production processes, reducing the share of manual labor costs in production are of utmost importance. Automation and mechanization of production processes make it possible to reduce the number of auxiliary and auxiliary workers in industrial production.

The reduction of workshop and general plant costs is also facilitated by the economical use of auxiliary materials used in the operation of equipment and for other economic needs.

Significant reserves for reducing costs are contained in reducing losses from defects and other unproductive expenses. Studying the causes of defects and identifying its culprit makes it possible to implement measures to eliminate losses from defects, reduce and most rationally use production waste.

The scale of identifying and using reserves for reducing product costs largely depends on how the work is carried out to study and implement the experience available at other enterprises.

Classification of costs by economic elements and costing items

According to the degree of homogeneity, all costs are divided into simple (single-element) and complex. Simple costs have a homogeneous content: raw materials, fuel, energy, depreciation, wages. Complex costs include heterogeneous elements. These include, for example, expenses for the maintenance and operation of equipment, general workshop expenses, etc.

Based on their dependence on changes in production volume, costs are divided into variable and semi-fixed. Variable (proportional) costs include costs whose size changes in proportion to changes in production volume. These costs include: costs for basic materials, cutting tools, basic wages, fuel and energy for technological purposes, etc. Conditionally constant (disproportionate) are costs whose size does not depend on changes in production volume. These include: wages of administrative and management personnel, costs of heating, lighting, depreciation, etc.

The cost of production is characterized by indicators expressing: a) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period - the cost of commercial products, comparable commercial products, sold products; b) costs per unit of volume of work performed - cost per unit of certain types of commercial products, semi-finished products and production services (products of auxiliary workshops), costs per 1 rub. commercial products, costs per 1 rub. regulatory clean products.

The cost of production is a qualitative indicator characterizing the production and economic activities of a production association or enterprise. Product cost is the cost of an enterprise in monetary terms for its production and sales. In cost as a generalization economic indicator all aspects of the enterprise’s activities are reflected: the degree of technological equipment of production and the development of technological processes; level of organization of production and labor, degree of utilization of production capacity; economical use of material and labor resources and other conditions and factors characterizing production and economic activities.

Depending on the volume of included costs, a distinction is made between workshop, production and full cost. The workshop cost includes the costs of individual workshops for the manufacture of products. It is the initial basis for determining intermediate in-plant planned prices when organizing in-plant economic accounting. Production cost covers the enterprise's expenses for producing products. In addition to the workshop cost, it includes general plant expenses. The full cost of a product includes all costs associated with its production and sale. It differs from production costs by the amount of non-production expenses and is calculated only for marketable products.

Cost reduction is planned according to two indicators: for comparable commercial products; at costs per 1 rub. commercial products, if in the total output the share of products comparable to the previous year is small. Comparable commercial products include all types of products produced at a given enterprise in the previous period on a mass or serial basis.

The planned amount of cost reduction is determined based on the following calculations.

In terms of comparable commercial products. First, the absolute amount of savings is determined using the formula

Eabs.avg.t.p = NniCbi - NniCni.

Having determined the amount of absolute savings in the planning period, calculate the desired percentage of cost reduction in the planning period (Sav.t.p):

Sav.t.p = Eabs.av.t.p. 100,

where Eabs.sr.t.p is the absolute savings from reducing the cost of comparable commercial products, thousand rubles; NniCbi - planned production of comparable commercial products at the cost of the reporting period; NniCni - the same, at the cost of the planning period; n is the number of types of comparable commercial products.

In terms of costs per 1 rub. commercial products. Absolute savings from reducing the cost of marketable products in the planning period are calculated using the formula:

Eabs.t.p = Ztnb - ZtppTP.

Based on the same data, the percentage of cost reduction per 1 ruble is determined. marketable products in the planned period in comparison with the reporting period (S"t.p):

S"t.p = Ztpb - Ztpp. 100,

where Ztpb - costs per 1 rub. marketable products in the reporting period, kopecks; Ztpp - the same, in the planning period; TP - cost of marketable products in the planning period, thousand rubles.

Table. Calculation of the influence of technical and economic factors on reducing production costs:

Factors Methods of calculation Symbols

1. Increasing the technical level

Reducing the cost of production by saving raw materials, materials and other items of labor 1. By direct calculation method

Em - the amount of savings from cost reduction for this factor;

N0 and Np - norms of expenditure of objects of labor per unit of production before and after the implementation of the corresponding measure (according to the report and plan);

Ts0 and Tsp - price according to the report and according to the plan;

N is the number of units of products produced from the moment the events are carried out until the end of the planned period

2. The method of using indicators of material intensity of commercial products

d0 and dп - the ratio of the cost of basic and auxiliary materials to the output of commercial products before and after the implementation of measures;

TP - volume of marketable products of the planning period;

Emi - savings from cost reduction on the element of material costs;

Imi - index of change in consumption rates per this type material costs;; Ici - index of changes in wholesale prices for a given type of raw material, materials and fuel;

IN - index of growth in commercial output;

d0 - specific type of cost of this type of item of labor in the reporting year in the cost of marketable products

Reducing the cost of production due to increased labor productivity as a result of the introduction of new equipment and advanced technology 1. Index method

Em - the amount of savings from cost reduction for this factor;

Iз - index of growth of average wages of production workers in the planned period;

Ipr.t - index of growth in labor productivity of production workers in the planned period;

IN - index of growth in the volume of marketable products;

dз - the share of wages with accruals of production workers in the cost of marketable products in the reporting year

2. Methods for determining the reduction in the labor intensity of a unit of production toi, tni - the labor intensity of a unit of production in standard hours before and after the implementation of measures;

choi, chni - average hourly wage rate of a worker before and after the implementation of measures;

Sun - average percentage of additional wages for this category of workers;

G - the established percentage of contributions to social insurance

Nп - number of products manufactured in the planning period;

Ez - the amount of savings from cost reduction for this factor

3. By the method of calculating the release of workers on time-based wages, P is the number of released workers;

Zsr - average monthly wage of this category of workers;

G - the established percentage of contributions to social insurance;

m - number of months from the moment of implementation of measures until the end of the year

2. Change in production volume 1. By the method of calculating relative savings on semi-fixed costs Eusp - savings on semi-fixed costs;

Pusp - the amount of semi-fixed expenses;

TV - percentage increase in production volume in the planned year compared to the reporting year

It should be borne in mind that the level of costs is influenced by a number of factors, including changes in consumption rates and prices for materials, growth in labor productivity, changes in production volume, etc. In this regard, when calculating, it is necessary to determine the impact of each of them in general effect (see table).

Costs and costs. In domestic accounting practice, the overwhelming majority of enterprises and firms use the category “cost” instead of the “cost” category, which in its content differs significantly from the “cost” category. Currently, the transition of domestic accounting to the Western system has begun. This transition is inextricably linked with the transition to national accounting under the UN system. Joint ventures have been the most successful in this area.

Cost represents the total costs of production and sales of products. They can be calculated both according to actual expenses and standard ones. Western companies also have standards for expenses, but they are calculated within each individual company and represent a trade secret. In Russia, at state-owned enterprises, the standards are of an industry-specific nature and there is no trade secret they don't represent. Unfortunately, in many cases, standards do not play the role of an incentive to reduce enterprise costs for production. Experience suggests that they are often the industry average. Enterprises always have the opportunity to prove that they operate in special conditions and industry standards are unacceptable to them.

The main motive for the activity of any company market conditions- profit maximization. The real possibilities for realizing this strategic goal are in all cases limited by production costs and demand for manufactured products. Since costs are the main limiter on profits and at the same time the main factor influencing the volume of supply, decision-making by the company’s management is impossible without an analysis of existing production costs and their value for the future.

From the standpoint of the labor theory of value, K. Marx in “Capital” considered costs as expenses for wages, materials, fuel, depreciation of means of labor, i.e. for the production of goods. To these he added the costs of wages for trade workers (wholesale and retail), maintenance of retail premises, transport, etc. Marx called the first costs production costs, the second - distribution costs. At the same time, he did not take into account the market situation and a number of other circumstances. Marx proceeded from the fact that the value of a product is formed by production costs and those circulation costs that represent a continuation of the production process in the sphere of circulation, for example packaging, packing, etc.

Modern economic theory has a completely different approach to the interpretation of costs. It is based on the rarity of the resources used and the possibility of their alternative use. Alternative use means, for example, the possibility of production from wood building materials, furniture, paper, a number of chemical products. Therefore, when a company decides to produce a specific product, for example, furniture made of wood, it thereby refuses to produce wooden blocks for country houses. Hence the conclusion is drawn that the economic, or opportunity, costs of a certain resource used in a given production are equal to its cost (value) with the most optimal way of using it for the production of goods. Thus, economic costs are the payment to the supplier made by the company, or the income of the resource supplier provided by the company, as well as the internal costs of ensuring that the resources are used by this particular company and for a certain production option.

Classification of costs. First of all, external and internal costs are distinguished. External - the company pays for workers, fuel, components, i.e. everything that she does not produce herself to create this product. Internal - the owner of this company receives the so-called normal profit. Otherwise, he will not deal with this matter. The profit he receives (normal) constitutes an element of costs. It is customary to distinguish net (economic) profit, which is equal to total revenue minus external and internal costs, including normal profit. Accounting profit equals total revenue minus external costs.

Practice shows that the amount of costs depends on the volume of products produced. In this regard, there is a division of costs into those dependent and independent of the volume of production. Fixed costs do not depend on the volume of production. They are determined by the fact that the cost of the company’s equipment must be paid even if the enterprise stops. TO fixed costs include payments on bonded loans, rental payments, part of the deductions for depreciation of buildings and structures, insurance premiums, some of which are mandatory, as well as wages for senior management personnel and specialists of the company, security payments, etc. Variable costs directly depend on the quantity of products produced. They consist of the costs of raw materials, supplies, energy, wages to employees, and transport. The sum of fixed and variable costs constitutes gross costs. To manage production, it is important to know the cost per unit of production. In this regard, average costs are calculated as the quotient of costs divided by the number of units produced by the company. Average fixed and variable costs are calculated in the same way. Since the purpose of the company’s operation is to maximize profits, the subject of calculations is the volume of production, which, in turn, necessitates the use of the category of marginal costs. Marginal cost is the cost of producing each additional unit of output relative to actual or estimated production.

The ratio of fixed and variable costs when increasing production

At the long-term stage, if production capacity is increased, each firm faces the problem of a new ratio of production factors. The essence of this problem is to ensure a predetermined volume of production at minimal costs. To study this procedure, let us assume that there are only two factors of production: capital K and labor L. It is not difficult to understand that the price of labor determined by competitive markets, equal to the wage rate w. The price of capital is equal to the rental price for equipment r. To simplify the study, we assume that all equipment (capital) is not purchased by the company, but is rented, for example, through a leasing system, and that the prices for capital and labor within a given market remain unchanged.

Production costs can be presented in the form of so-called isocosts. They mean all possible combinations of labor and capital that have the same total cost, or, what is the same, a combination of factors of production with equal total costs. Gross costs are determined by the formula:

This equation can be expressed by isocost

Quantity of output as a function of minimum production costs

The company cannot choose isocost C0, because There is no combination of factors that would ensure the output of products Q at their cost equal to C0. A given volume of production can be achieved at costs equal to C2, when labor and capital costs are respectively equal to L2 and K2 or L3 and K3. But in this case, the costs will not be minimal, which does not meet the goal. The solution at point N will be much more effective, because at the same time, a set of production factors will ensure the minimization of production costs. All this is true only if the prices of factors of production remain constant. In practice this does not happen. Let's assume that the price of capital increases. Then the slope of the isocost, equal to (w/r), will decrease, and the C1 curve will become flatter. Minimization of costs in this case will take place at point M with values ​​L4 and K4. As the price of capital increases, the firm substitutes labor for capital.

The marginal rate of technological substitution is the amount by which capital costs can be reduced by using an additional unit of labor while maintaining a constant volume of production. The rate of technological substitution is designated MPTS. In economic theory it has been proven that it is equal to the slope of the isoquant with the opposite sign. Then

MPTS = K / L = MPL / MPK

By transformation we get:

MPL/w = MPK/r,

where MR is the marginal product of capital or labor.

From the last equation it follows that at minimum costs, each additional ruble spent on production factors produces an equal amount of output. It follows that under the above conditions, a firm can choose between factors of production and buy a cheaper factor, which will correspond to a certain structure of factors of production.