Probably many people know that one of the main and major economic indicators of any production - is the cost of goods or products.Theoretically and practically, the concept of knowledge makes it possible to cost analysis and planning of production activities in any enterprise.That concept as total cost includes all costs incurred by the company in the manufacture of products, as well as their implementation.
cost of goods is one of the most important parts of any sale.This is true due to the fact that without the correct price to calculate the cost of future product or service is not possible.Special difficulty of determining the cost of calls from business start-ups, for the first time faced with this issue.It is worth noting that it is a study of the concept of total cost and receiving skills on its definition must start any business.
should be clearly understood that the total cost is the sum of cash costs that are spent in the production and sale of finished products.
Determining the cost of production is not too difficult - it is only necessary to know the evidence available to the company.
Thus, the calculation of the cost of instruction:
- The methods used to calculate the cost of not numerous - only two of them.They are represented by calculation on the basis of the calculation and calculation on the basis of estimates of production costs.Using estimates of the cost of production makes it possible to calculate the cost of the total volume of products produced by the enterprise for the year.In this method has another name - the budget.
- This method involves manipulation of the nine articles of the same name, which are summed up.The result of this sum and the total cost of production will be for a temporary period of one year.
- originally calculated value, which is characterized by basic materials that make up the manufactured products.For this determined costs that entails the use of additional materials used in the intermediate stages of production, but a part of the finished product.
- necessary to consider the cost of semi-finished and finished products acquired from other companies, and members of the manufactured products in total.In addition to include the cost of fuel and energy.
- Held calculation of salary costs of all employees during the year.It is also necessary to count the money spent on additional remuneration - 12% of salary.Note contributions to the fund of compulsory social insurance, the size of which is equal to 38% of the sum of basic and additional wages.
- include the amount of depreciation and the costs incurred in the course of the contents of the equipment and tools needed in production.
- Applying the method of calculation, it is possible to calculate the cost of each product.Using this method involves manipulation of thirteen articles that are summarized, with the result that the production cost is obtained.
- Besides the above calculations should be added to the expenses incurred in the course of the sale of products, and other non-production costs and production.
Full cost of production is calculated according to the formula, including figures presented cost of basic materials (MO);the cost of additional materials (MW);costs for the purchase of semi-finished products (PF);transport costs (TP);technological value of energy (E);depreciation charges (A);basic salary (LP);extra salary (GS);social security contributions (OSS);factory expenses (RR);shop expenses (CR);non-productive expenditure (HP).
The total cost (PST).The formula for calculating:
PST = MO + MB + FF + TP + A + E + LP + HT + OSS + CR + RR + HF
Use of this formula assumes that the costs of implementation will be considered separately.
