There are several reasons for the need for such costing businesses as calculation of the cost of goods produced and services rendered.It allows you to accurately track the expenditures of enterprises by type and cost items.Such cost accounting and calculation of the cost needed for the formation of accounting and financial reporting, performance evaluation and further planning.According to the cost, the company produces its product line and pricing.
cost calculation carried out by several methods.
Process cost method
It is used mainly in enterprises with continuous operation.It is indispensable to take into account the costs of enterprises producing consumer goods, and meet the following criteria:
- common characteristics of products;
- short duration of the production cycle;
- limited product line;
- small amounts of semi-finished products, work in progress or complete absence.
This method is great enterprises of transport, energy and mining industries.The main criterion for its application - the end product.Such enterprises often use a simple method of calculation - one-step.The cost price of each unit of production is calculated by dividing the total cost of production for a given period by the total number of units.
Poperedelny method
Such a calculation of the cost used where during the technological cycle products undergo several stages of production.For such enterprises, characterized by a large volume of semi-finished products, so the definition of the cost of produce at each stage of the technological cycle.The object of accounting, in this case, a separate redistribution of the cost of production.
Custom
method used to account for costs in a single or series production.Most often used in the plants where produce unique products for special orders.It is characteristic of accounting in large aircraft, shipbuilding, machine-building concern, and in small amounts - in the manufacture of furniture, piece goods or the provision of a specific service.
when calculating the direct costs related to the articles of certain goods (orders), and indirect costs are distributed on the orders of the rates of distribution.A variation of the type of calculation is pozakaznogo out functional (partionny) method.It is used to account for the cost of production, which issued the order and in the production process takes several operations (production steps).
functional method
used in enterprises producing large range of goods.Its essence lies in the fact that the calculation is carried out with the specific ratio of cost functions performed now.
Cost accounting is made in form of document, called the calculation.The process of calculation of the document and called cost calculation.
In this calculation, all costs incurred by the enterprise is divided into separate components, called articles costing.He always has a calculation unit, which is the subject on which you and calculate the cost price.The object of calculation can be product-related products or services.
Article costing almost all companies of the same type:
- Raw materials spent on production.
- purchased from third-party components or semi-finished products.
- Energy and fuel.
- recyclable waste.
- wages.
- contributions to the fund.
- operating costs.
- preparatory costs.
- Technological losses.
- Production costs (fixed and variable).
- Other operating costs.
All of the articles (1-11) may be straight or complex variables. - Administrative expenses.
- Distribution costs.
- Financial expenses.
These articles (12-14) are indirect, complex and persistent.
calculation of all the above items is a calculation of the total cost.
