calculation of production costs and the cost of services is a necessary attribute for any enterprise analytical svodkah.Odnim of the most important indicators, the correct calculation which affects the efficiency of the entire operation of the enterprise, is the cost of goods or services produced.Such economic calculations are made not only before starting a new venture for the proper conduct of business, but also in the production process to improve efficiency and identify opportunities to reduce sebestoimosti.V Because of the significance of this indicator, there is a lot of literature, which tells how to calculate thethe cost of production.Self-employed, opening businesses produce this work, most of all, yourself.It collects all the data on the cost of the material necessary for the production, calculates the maintenance costs, electricity, predicts the value of the estimated costs of transport and storage before you calculate the cost of production and well planned to further rabotu.O how to calculate the cost of goods producedlarge enterprises, financial manager takes a decision depending on the desired result.There are two methods that show how to calculate the cost of production.This calculation of the cost of production of articles and economic elements.
first method for carrying out the necessary calculations involves the use of accounting data on the various items of expenditure.Moreover, the calculation is carried out in several stages.So, before you calculate the cost of goods on the shop floor is going to accounting statements of expenditure.Then, a calculation of the following items: the cost spent on the production of materials, the basic salary of all workers and technical staff of production, the price received for the release of goods from the semi-finished products and various services, social security contributions, costs of maintenance of premises and equipment maintenance.Determining the cost of goods at the factory level is made by adding to the previous calculation of the calculation of cost items for travel professionals, promotion, bonuses rabochih.V to determine the total cost of goods for enterprises to be added to the results calculation of the cost of transportation, storage and delivery of finished goods potrebitelyu.Dostoinstvothis method is that such a calculation can accurately determine the cost per unit of finished product.
Calculate the cost of goods by economic elements makes the second method.Carrying out such a calculation to determine the full amount of the cost of production batches.Regardless of the type of goods produced by the company used the data of certain articles.This is the cost of the main raw materials, semi-finished products, auxiliary materials, the cost of fuel, electricity, wages to all employees, the amount of deductions for depreciation and social benefits.Then deduct the cost of the return on the production of secondary raw material, which is then used in the manufacture of produktsii.Na the basis of these calculations can be more accurately plan the efficiency of enterprises and to find ways to reduce the cost of tovara.Pered how to calculate the cost of production of any of the methods should be rememberedthat when the final results must take into account the cost of production waste.
Calculations to determine the cost of services is not much different from the calculation of the cost of the goods.For the calculation of the financial manager of the company uses the same accounting items of expenditure.Self-employed before to calculate the cost of services to its business conducts the same collection of baseline data.
