cost price reflects the full set of all manufactured now production costs and further implementation of its products.The cost structure - is its pricing structure on articles or cost components based on the proportion of each element (or component) to the full cost of production.
There are two ways by which you can calculate the cost of:
1) cost elements (grouped into separate groups according to their economic content);
2) for items costing (in this case the emphasis is on cost-sharing for their role, purpose and place of origin).
under the cost elements to understand:
• material costs;
• depreciation;
• payment of salaries to employees;
• contributions to social funds;
• other costs.
calculated the cost of several stages:
1. First, it is determined by the value of production;
2. By adjusting production figures on changes in the balance of expenses in future periods calculated gross cost of production;
3. Calculating the cost of commodity products (those products, which is scheduled for release and implementation for a given period) by adjusting the gross change in the balances of production in progress;
4. Determine the cost of sales ratio (cost of production, planned to be delivered to the customer with its simultaneous payment for the planned period) by adjusting the previous indicator on the changes in the balances of manufactured products.
cost structure is not static, it is in constant motion.The dynamics of the cost structure is determined by many factors, which include:
1. The specifics of the enterprise.On this basis allocate labor-intensive enterprises (on which a large proportion of the cost falls on the salary employees), materials consumption (require large material costs), capital-intensive (significant depreciation), energy-intensive (production requires a large proportion of fuel and energy);
2. The factor of acceleration of technical and scientific progress, which determines the possibility of reducing the share of living labor and, accordingly, increase the labor embodied (ie not creating value of the goods, and a condition of its creation);
3) Geographic location (location) of the enterprise;
4) The level of specialization, combining the concentration, cooperation and diversification of production;
5) Inflation in conjunction with possible changes in interest rates of bank credit.
cost structure is characterized by such parameters as:
• the share of each item (or items costing) in the total cost;
• relation of living labor (human activity, the cost of mental and physical energy on the production or performance of work) and embodied (work that has been expended on the production of raw materials, development tools, production materials, building construction, etc. He incarnatesin the very means of production characterizes the technological potential of the company);
• the ratio of fixed costs and variable;basic and overhead, industrial and commercial, direct and indirect costs, etc.
cost structure is constantly subjected to analysis for the rationalization of cost management with a view to minimizing.
structure and types of cost are interrelated.It allows you to select part of the cost of production cost types: technological, shops (including technological and overhead costs), production (includes workshops, general expenses and losses from marriage), complete (includes industrial and commercial expenses).Thus, the total cost of containers for graphical otrazhenirem all costs and production, and for its implementation.
company is engaged in the calculations of the unit cost of each type;commodity, gross realized, finished goods and work in progress.There are the cost of the planned, actual and normative.
