calculation of the cost of production - the definition of the total cost of production and sale of finished products and the grouping of expenditure.
cost accounting and calculation of production costs - a very important part of the economic policy of the enterprise, allows to precisely determine the factors influencing the final and intermediate unit cost of production and, if necessary, adjust them.Costing is a clear deployed calculation is a manager or owner to form an opinion on the cost of production.
are three types of calculation:
- standard - is made according to the factory and industry regulations.It is necessary to identify technically and economically justified the amount of expenses that will be needed for the production of goods (works, services);
- planned - this calculation is scheduled for a specific period for the budget.It is necessary to determine the need for working capital and profit planning;
- statements - one that actually took place at the end of the reporting period.
When the economic analysis and the planned budget calculation of cost of production compared with each other in order to determine the deviation and determine its cause.Also, such a comparison makes it possible to control the use of resources and the efficiency of production units.
calculation of the cost of production can be carried out on such basic items:
- materials and all kinds of raw materials;
- recyclable waste and packaging (these costs are deducted from the calculation as they subsequently returned to the balance sheet);
- fuel and energy (for technological purposes and production)
- salary, including bonuses production workers;
- payroll taxes payroll;
- operating costs of production equipment and facilities.
All these costs constitute technological costs. It is necessary to estimate the costs directly to the production process.
- overhead expenses (maintenance of certain plants and the costs of their management, calculated in proportion to the amount of wages of production workers and staff directly employed in production);
- general expenses (the cost is for the management and maintenance of the enterprise as a whole);
- loss of marriage;
- other household expenses.
All vysheperechisennye costs create production cost. She needed to assess the cost of the production process, including its management and maintenance.
- Non-manufacturing expenses (shipping, storage, distribution).
All these costs create full cost.It is this cost of is the basis for determining the price of the goods by the costs.
cost structure - is the share of all components of the costing items.
on the cost structure affects the nature of the products, environmental conditions and the level of technical and general organization of the company.
If necessary, costing each article can be split into sub-items associated with the feature of the activity for more information.
calculation of unit cost - it is an internal document of the enterprise, which is painted in detail all the costs by 1 unit of manufactured products, often it is a commercial secret.
calculation of the cost of production is most often entrusted to the economic department, accounting department, as well as to the production department and the normalization of the enterprise.Calculating the costs - a very important point of budgeting expenses of the enterprise.
