planning production costs one of the economic activities, often used in today's market.Implemented with one main purpose - to reveal the reserves to reduce costs of production.When calculated as a basis for taking the progressive performance of similar enterprises in the industry.This allows you to determine the optimal size of the cost.
planning production costs based on technical and economic calculations to determine the operating costs and expenses for the implementation of the entire range and each product individually.There is a set list of factors that influence the reduction of cost.Among them improve production, improve the mechanism of natural sources, establishing the processes of production and labor, improvement of production, changes in placement, the volume and structure of production.
If now issued one type of product, the dynamics and the level of production costs of the enterprise is based on the level of the cost of this product.If the company produces a large range of products, the cost of production planning is carried out based on the ruble of marketable products.The magnitude of the cost of ruble of commodity output is calculated as the ratio of operating costs to the commercial products to the amount of production value, calculated using the wholesale price set by the company.Thus obtained indicator helps determine the level of profitability.
product cost planning is carried out on the basis of its performance for the output.Then we have the actual production volume is recalculated on the planned indicators of cost and made comparison with the cost of the ruble of output.
When calculating the planned and actual production costs must take into account only production costs, expenses not related directly or indirectly to the production of goods, are taken into account must not.Examples of such costs might be, for example, the costs of the auxiliary farms.
The planned cost calculation can not include items such as a marriage or overhead.The exception is glass, ceramic, vacuum, thermal, casting, optical and tin production.Moreover, the percentage of defects that can lay in the cost of, and bring claims higher authority.
cost price is one of the most important factors determining the economic efficiency of production.The more optimized processes in the enterprise, the lower the cost and it turns out, respectively, above the profits of the enterprise.Planning the company's profit - is an important sector in the planning of the company, which is closely related to the calculation of the planned costs.One of the reserves of profit growth is to reduce cost of goods manufactured.The profit is calculated by subtracting the volume of revenue from sales cost of sales.
Profit Planning is carried out on several species: the realization of fixed assets;Sales of other goods and services;realization of property rights and other property;planning sales of main products manufactured by the enterprise;profit from extraordinary transactions;profit from the payment of services rendered and the work performed.
The plant most commonly used two kinds of calculation of projected profits - by means of the analytical method or by direct counting, which is most common in enterprises.
