price of any product available on the market, is the result of the interaction of supply and demand.Action laws of pricing in the market when the action of free competition leads to the fact that the price of the products can not be formed at the request of the manufacturer or the buyer, the price is aligned automatically.But the costs that form the cost of production - is another matter.These figures can grow or decline, and it depends on a number of objective and subjective factors.Thus, the manufacturer has a number of levers that reduce costs.Skillful managers use these levers, but it needs a basis - the cost of production.
To date, the cost of production can be formed according to one of the four systems of calculation, which will be discussed below.Formation cost thus occurs depending on the four characteristics.
1. cost of production for the period of preparation.These are costing calculations presented preliminary (planned, forecast, project, budget and regulations) and reporting.The meaning of such a calculation - a forecast calculations that form the budget, and ultimately affect the capital, or rather its value.Calculating from data obtained in fact, is "posthumous" nature, that is, the debt will be more than the period for which the calculation is carried out, the smaller the informative value of such calculation.
2. Costing finished products, carried out in relation to the object of calculations.This feature allows you to create cost price calculation in three versions:
- for each unit of the finished product or per service rendered.This approach is the most common: the overall cost of which bore a manufacturer divided by the number of units of the finished product or the number of services rendered;
- each responsibility center and / or a cost center.This approach is possible due to the fact that the costs do not arise on their own, and are born by the will of those who control the finances.Thus calculation and not subject to the cost of the finished product, and those costs that are carried out by authorized persons;
- for each production function.This approach to calculation, is the newest and was called "ABC".There is supposed to costing, which resulted in the execution of each control function: production, storage, movement, sale and etc.
3. the cost of production, depending on the behavior of the costs associated with changes in production volume.There is usually allocate such system of calculation, which include the cost of either all or only those costs that vary.
4. Costing of finished products according to the method of calculation.This feature causes the appearance of the two approaches - the calculation of the historical (actual) or provisional (planning, regulatory) costs.The first approach involves the formation of the cost price on the basis of documented evidence to suggest expenses incurred in fact, and the second - on the standards that have been drawn up in advance.These rules are valid only in rare cases - life always makes its own adjustments, but indicates the employee to strive for.Successful work is considered to be 80% retracement implementation of standards and over-fulfillment of such rules is problematic.
Do not forget that the cost of a market economy can not be considered as a basis for calculating the sales price.In modern realities demand dictates price and the actual cost of the finished product, designed for this purpose, is meaningless for several reasons.
