Costing - is counting the cost of production or sale of the product unit (group of units, works, services) determined in value terms.In order for the company to work effectively, you need to take seriously the process of pricing.
Thus, calculation of costs is perhaps its main element and the most important stage of the calculation of financial results of the company.
costing well-formed will help identify a significant number - the breakeven point.This, in turn, will contribute some clarity how competitive product on the market, and will provide an opportunity to orient in profitability, margins and calculate the expected profit.
Create a document in enterprises producing homogeneous products, it is quite simple.However, if during the manufacturing process does not use semi-finished and end of the period there is work in progress, it is enough to collect all the production costs.Calculation of unit cost, in this case includes the cost calculated by simply dividing the total expenditure by the total number of products.
In general, the common position statements, are as follows: basic materials and raw materials, their production, auxiliary materials, fuel costs and energy costs paid production workers, deductions from wages fund for social needs, the costs of development of production,operational costs of machinery, equipment and overhead costs.This is an example that includes guild costing.
Adding the general business, other operating costs and losses recorded on the marriage - it turns industrial production costs.The calculation, which included selling expenses fully lists the costs in monetary terms.All figures are included in the list on the basis of accounting data.
worth noting that the purpose of such documents may include preliminary and actual data.
Depending on this, costing services (products) can be planned, and the actual normative.
planned - is the basis for calculating the price of products, which lays the cost of production and sales expected in some future period.It is based on advanced standards use the organization's resources, and the cost estimate remains unchanged for the whole set period of time.
Normative costing based on currently valid standards.It helps control the production process by identifying deviations.
actually - is a reflection of the actual cost of goods manufactured.Only it is possible to see the real costs, expenses and losses that can not be taken into account in the preliminary calculations.That's why without making actual costing is impossible to imagine the activities of the enterprise.
