Production costs, plus the cost of implementation of manufactured products, which are grouped and formed in accordance with the law, act in the form of cost.Cost of operating costs expressed.
based its classification may be based on different signs.Depending on the degree of generalization of the original cost of information are distinguished:
- individual;
- industry;
- zoning.
Depending on the sources of data used in cases where the calculation of the cost of production is carried out, the following types:
- planned;
- actual;
- provisionally;
- normative.
calculation of cost of production planning is made in the development of annual and other types of plans.
calculation of the actual cost of products made at the end of the year (reporting).
provisionally or expected cost is calculated on the basis of the (actual) for the 3rd quarter, as well as the estimated costs for the fourth quarter.
calculation of production costs made normative for a specific date according to the established norms of consumption of resources (material), norms of labor and rates of wages.The standard is used in the farm production cost of self-supporting relationship to the calculation of operational deviations from the norms of actual payment.
There are shops, industrial and commercial costs.
Calculation of total cost of production includes the entire amount of expenses:
- costs associated with the production, as well as the work performed, services rendered;
- the costs (expenses) associated with the use of resources (natural), pre-production of its development;
- with the improvement of technology, production, thus improving the quality of finished products;
- to inventions and rational activities;
- serviced production;
- with production control;
- with training;
- contributions to various funds (including social services).
sequence of calculations in the calculation of production costs.
settlement system through which calculates the cost of the finished product, its particular species, called calculation.
Planned calculations start with the development and refinement of process maps.The plant on the basis of these cards determine the need for cash costs and labor costs for every single culture and in animal husbandry - by type of livestock.Taking into account the costs of auxiliary industries, defined by the cost of their products, services rendered.Estimated costs required for the maintenance of fixed assets allocated for the projects calculations.Implemented calculation and allocation of costs for seeds, fertilizers, production organization and management by product.Cost of production of plant growing: the average cost of green mass, hay, straw, silage, hay.Planned cost of livestock products, start with milk.
object of calculating the cost are the main species and the associated product, which is obtained from each culture, each animal species, works and services.The main products - those made in the cultivation of the crop.At the same time getting some types of products it is called the conjugate.A side is considered to be the products that is of secondary importance.It is not calculative.
calculation methods:
1. A method for the direct account.
2. The method of exclusion costs (used in dairy farming).
3. Method coefficients (used for grass).
4. Proportional distribution of economically sound base.
