calculation - the definition of the costs (in monetary terms) for the production of the group of units (or one unit) for individual products or types of productions.The counting process allows you to create an actual or planned product cost.Costing is the basis for cost estimation.In the assessment of individual companies and are used for counting objects of accounting in cash.
in the organization of production costs in companies use different types of calculation.
In accordance with the time of drawing up calculations can be followed and tentative.The latter include predictive, planned, designed, regulatory and estimate calculation.These calculations are carried out prior to the production of goods, services or performance of work.Subsequent cost calculation is the actual count.It is carried out after the production of the goods (or services or performance of work).
Project costing is used for the economic justification of expansion or reconstruction of existing enterprises, workshops and productions, product launch.Such calculations justify new construction, modernization of equipment, innovations, innovation.Project costing up in accordance with a relatively small amount of data used in the calculation of production costs.In particular, the calculations are based on the release of the goods, equipment performance, target prices, specific norms for consumption of material resources.Costing up on the basis of the estimated number of staff, the estimated cost of fixed assets.Under these conditions, it is determined the range of cost elements, as well as methods for their calculation.
Planned cost calculation is made in accordance with the forward-looking, progressive acceptable norms and standards for quarterly economic year.These estimates represent a certain task units and the enterprise as a whole, the marginal value of the cost of manufacturing of respective types of goods, services and works.
estimated costing is a subtype planned.Estimated calculations are prepared on the work and the product produced in a single order.This calculation is used in setting prices, making settlements with customers, as well as justifying the cost of production of goods (performance of works, services).
Regulatory estimates reflect the cost of in accordance with applicable regulations at the beginning of the month, and the rules on expenses.Unlike planning, this calculation is an expression of the level of cost of goods at the time of preparation.When regulatory calculations used standards and regulations on expenses, reflecting the level of technology, equipment, work organization and production, which has been achieved.
This kind of calculation used in carrying out the analysis, control and management of manufacturing processes, to identify deviations from the established norms of expenditure, the culprits, cause and location of these deviations.Furthermore, these calculations and allow evaluation of the effectiveness of measures implemented organizational and technical plan.
actual costing compilation called actual cost of goods manufactured.This calculation is carried out in accordance with these accounting for expenditures under the Plan.Counting reflects losses and expenses, which cost estimate is not provided.In addition, the actual calculation is a means of control over the level of the cost of goods, allows to evaluate the progressivity of the current and projected ratios of consumption of resources.
