Product costing. Lesson topic: MS Excel. Practical work "Calculation of the cost of goods." Calculation scheme

Unified form OP-1 — important element document flow in catering establishments. Where can I download the form of the unified form OP-1 and a sample of filling it out, we will tell further.

Document Basics

Form OP-1, also called a calculation card, is used as a tool for documenting the sale price of a particular dish or product produced by a catering enterprise. The structure of the OP-1 form contains items that allow you to reflect:

cost of raw materials;
markup amount;
price and volume of one serving;

Also, the document can reflect the dynamics of changes in indicators for each of the 3 indicated points.

Form OP-1 must be filled out for each dish or product manufactured by a public catering enterprise. The source of data required to be included in the relevant document is, as a rule, information from accounting, reflecting the organization's costs for the purchase of dish components (fruits, vegetables, spices, etc.).

The figures recorded in the OP-1 form are subject to certification by the head of production, as well as the head of the catering enterprise.

Read more about the practical use of the OP-1 form in the article "Accounting in a cafe on the simplified tax system (nuances)" .

You can download the form OP-1 on our website:

On our website you can also download a sample of filling out the OP-1 form.

For whom the use of the OP-1 form is mandatory

Form OP-1 was introduced by the Decree of the State Statistics Committee of the Russian Federation No. 132, issued on 12/25/1998. Until 01/01/2013, the use of the forms provided for by the relevant source of law was mandatory for all legal entities (clause 2 of Resolution No. 132).

However, in connection with the entry into force in 2013 of a new law on accounting (Law No. 402-FZ of 06.12.2011), the Ministry of Finance of the Russian Federation, in information No. PZ-10/2012, expressed the opinion that organizations received the right to use in their activities not only unified primary forms, which include the OP-1 form, but also those that they developed independently.

The Ministry of Finance of the Russian Federation established an exception for organizations in respect of which the use of unified forms is expressly prescribed by separate legislative acts. AT this moment such sources of law that would oblige organizations to use the OP-1 form have not been published in the Russian Federation. However, many Russian enterprises public catering continue to use the appropriate form due to the convenience of its structure and established business practices.

On the features of doing business in the field of catering when using UTII, read the article

The cost of production is one of the main quality indicators economic activity enterprises. The value of the cost directly depends on the volume and quality of products, as well as on the level of rational use of raw materials, equipment, materials and employees' working hours. The cost indicator is the base for determining the price of the manufactured goods. In the article we will talk about the specifics of calculating the cost indicator, as well as using examples, we will consider the methodology for determining the cost of production.

Under the cost understand the current costs incurred by the organization for the production and sale of products. At enterprises, it is customary to calculate two cost indicators - planned and actual. The value of the planned cost is determined on the basis of the estimated average cost of the manufactured goods (works, services) for a certain period of time. To calculate the planned cost, indicators of the consumption rates of materials, raw materials, labor costs, and equipment used in the production process are used. The basis for calculating the actual cost is the actual production indicators that determine the cost of producing a unit of output (group of goods).

The monetary indicator of the cost price is determined by calculating the cost estimate - identifying the costs of producing a unit of output (a group of goods, separate species production). To calculate the cost, costing items are used, which determine the type of costs that affect the cost. The types of costing items depend on the characteristics of the type of goods produced, the specifics production process and the business sector in which the company operates.

Types of production costs

In production practice, the concepts of production and full cost. For determining production cost use such costing items as materials, raw materials, technological costs (fuel, energy, etc.), wages of production workers (including payroll), general production and general business expenses, as well as other production costs. To calculate the total cost of manufactured products, it is necessary to take into account not only production costs, but also commercial expenses. This type includes the cost of selling products, namely advertising, storage, packaging, wages of sellers, etc.

Costs that affect the cost of production may vary depending on the volume of goods produced. Based on this criterion, there are conditionally fixed and conditionally variable costs. As a rule, semi-fixed costs include general production and general business expenses, the level of which is not affected by the quantity of products produced. Labor costs, technological costs (fuel, energy) are considered conditionally variable, since the indicators of these types of costs can be increased (decreased) depending on the volume of production.

Calculation of the cost of production on examples

The cost of commercial products (services, works) in accounting can be determined from the information in reports and balance sheets. The cost indicator is determined by excluding from the amount of costs for the production and sale of products the costs of non-production accounts, as well as the sum of balances, changes in balances and semi-finished products that are not included in the cost of production.

Production cost calculation

Let's say Teplostroy LLC is engaged in the production of electrical appliances. The reports of Teplostroy LLC for November 2015 reflected the following:

production costs - 115 rubles;
charged to accounts production costs- 318 rubles;
charged to the account of deferred expenses (account 97) - 215 rubles;
charged to the reserve account for future expenses and payments (account 96) - 320 rubles;
balances on accounts of work in progress, semi-finished products - 815 rubles.

The unit cost of production will be:

Cost calculation by allocating costs

Let's say Elektrobyt LLC is engaged in the production of electrical equipment.

Data for calculation:

for the period January 2016, the workshop produced 815 units;
expenses for materials, components, spare parts - 1,018,000 rubles;
selling price for electrical equipment amounted to 3938 rubles. (3150 rubles + 25%);
wages of production workers (including contributions to social funds) - 215,000 rubles;
overhead costs (electricity, equipment depreciation, etc.) - 418,000 rubles;
general business expenses (maintenance of management personnel) - 1800 rubles.

At Elektrobyt LLC, direct costs include material costs; spare parts and semi-finished products; wages of production workers (incl. insurance premiums). The rest of the costs are indirect.

Calculation of direct production costs per unit of output:

(1,018,000 rubles + 215,000 rubles + 418,000 rubles) / 815 units = 2026 rub.

Calculation of indirect general business expenses per unit of production:

1800 rub. / 815 units = 2 rub.

Let's present the calculation of the cost price of a unit of electrical equipment produced in the form of a statement.

The production of any type of product is inevitably associated with costs: for raw materials, electricity, transportation, remuneration of workers, transfer of taxes to the budget, and others. It is desirable to reduce them; it is impossible to do without them completely. And in order to determine how much money the company needs to reimburse at the end of the product production cycle, you need to calculate the cost using a simple formula. It is also necessary to determine the production as a whole.

The cost of a unit of goods, as well as, can be calculated both manually and in the Microsoft Excel application designed to work with spreadsheets. The latter option is preferable: once having created a template or using a ready-made one, the user can further calculate by simply substituting new data as an example. We will talk about how to calculate the unit cost of production in Excel.

Unit cost calculation in Excel

SS= ΣP / O, where

SS- cost;

ΣP- the sum of all expenses incurred by the manufacturer;

O- the total number of manufactured products in natural units (kilograms, meters, liters, pieces, and so on).

In the future, using the obtained value, you can calculate the market price of products, income and take other necessary actions. This can be done both in the same MS Excel and in specialized programs.

Important: the composition of the costs taken into account in the calculation of the cost of production should be determined taking into account the characteristics of production. There is no general list of articles, as with . For example, for the manufacture of plastic photo frames, you will need to purchase special glue, and for the production of ball bearings, grinding materials and lubricants. In the first case, they are not needed, as well as adhesives in the second.

Unlike, which represent a considerable difficulty for an unprepared user, even a beginner can calculate the cost of production in an Excel spreadsheet. Below is a small example of working with a spreadsheet.

Simplified procedure for calculating the cost of a product:

In the first column e-book(it can be located anywhere on the page; the concept of "first" in this case is purely conditional) under the name "Product" you need to enter the name of one or more types of products.

In the second column ("Raw materials") - the cost of raw materials or consumables purchased for the production of each specific type of product in rubles or any other applicable currency. If necessary, you can bring the costs for each type of raw material used, and then calculate the amount: for example, for the production of plastic nesting dolls, you will need to separately purchase plastic or hydrocarbons, paint, and decorative metal elements. However, in most cases, in order not to overload the table, to determine the cost of production, it is enough to indicate the total amount without exchanging for details.

In the third column ("Transport") - the cost of transporting raw materials (also in rubles or other local currency).

In the fourth column ("Energy") - the cost of the enterprise to provide the production line with electricity (also in rubles).

In the fifth column ("Marriage") - the average percentage of defective products and waste for one production cycle (in percentages or shares).

In the sixth column ("Salary") - the total wages of employees employed in production.

In the seventh column (“Quantity”) - the amount of each type of product produced (in kilograms, liters, pieces, and so on).

In the eighth column (“Amount”), it is necessary to sum up the previously entered data.

In order to calculate the sum, you should mark the appropriate cell with a single mouse click, press the “=” key and, successively clicking on the cells that make up the formula, sum, multiply and divide the values. To complete the calculations, you just need to use the Enter key. The result in rubles will be displayed in the same cell in which the calculations were made.

Advice: to check the correctness of the used formula, there is no need to double-click on the cells of the "Amount" column each time. You can simply mark the desired item with a single click: the order of arithmetic operations will be displayed in the upper "status bar" of MS Excel.

The results obtained can be copied to a reporting form or, as in the case of , continue calculations in a spreadsheet editor.

Calculate Production Cost - Download Excel Template and Sample

You can download a template for calculating the cost of a unit of production in production in the form of an Excel document from the link above.

You can download a ready-made example that allows you to understand in more detail the order of the operations performed at the link above.

Summing up

Unit cost finished products can be calculated not only in specialized programs, but also in the Microsoft Excel spreadsheet editor. The data is entered into the table in the appropriate columns, and then summarized. At the end, it is necessary to divide the gross cost of goods by the number of physical units, expressed in kilograms, pieces, liters, and so on.

The user can create a calculation template on his own or download an empty form and a calculation sample from the links above. Both with template and ready-made example it will work in Excel or any suitable editor. To see which formula was used in the calculation, just click once on the cell of interest and pay attention to the “status bar” located at the top.

- extremely important parameter, the definition of which provides a reduction in the cost of material and labor resources. This value is necessary for competent production management.

What is costing

Costing is the determination of the cost per unit of output. For example, a company is engaged in the production of doors. In this case, the cost of manufacturing one door is calculated. The cost includes costs in the following areas:

Transportation of products.
Cost of goods.
Delivery of raw materials or products.
Duty and customs payments.
Material, raw material.

The cost includes many options. Calculation allows you to determine the costs for each direction. In the future, you can analyze the rationality of these expenses, and then reduce them. The manager is looking for the most effective methods to reduce costs.

Varieties of costing

Can be distinguished the following types costing:

Normative. When determining the cost, the raw material consumption rates valid at the beginning of the month are taken into account. It must be said that the real norms (which are used in the calculations) and the planned norms may differ from each other. For this reason, the target and planned costs will also be different.
Planned. The cost of production in this case will be average. It is set for a specific planning period. When calculating, you need to take into account the average cost standards. If the company executes one-time orders, an estimate is generated. There is also an accounting calculation needed to determine the cost of the service. It does not include spending rates.
Reporting. Determined at the end of the reporting period. When generating a reporting cost estimate, accounting data will be required: actual costs, production costs, quantity of manufactured goods. This form provides the ability to track the implementation of the plan to reduce the cost of production. Reporting costing is needed to establish the dynamics of reducing or increasing the cost. It allows you to find the real cost of the product, to determine the difference between the cost of actual and planned nature.

A cost estimate is classified according to the information that is used in the calculation.

Methods

Calculation can be carried out in various ways:

Transverse. The redistribution represents the final step of processing and production. Calculations are carried out on the basis of information on processing or manufacturing. The method under consideration is used in the oil refining and food industries. Transitional costing is considered simple. It does not involve the compilation of statements, the redistribution of indirect costs. The first step is to perform the calculation in conventional units. The second step is to establish the cost of a conventional unit of goods. The third step is to determine the cost.
Process. When calculating, you need to use information on a specific redistribution, which includes a list of processes. The process is technological stage, which is part of the production. The considered method is suitable for the mining, chemical industry. Relevant for mass production of goods. If there are no work-in-progress items, the cost is determined by dividing the costs by the number of manufactured products. Both expenses and the volume of goods are determined for a certain reporting period. If the release cycle is long, the costs must be allocated between production and work in progress.
Custom. Relevant for the construction, aviation industry. It is used in small and medium businesses. Suitable for companies engaged in tailoring, furniture production, repair. This is an easy way to track costs. The peculiarity of this technique lies in the fact that it can be applied only after completion of work. This is due to the fact that all the completeness of information is needed for calculations.

The considered methods of calculation are needed for effective management production department.

Example of costing

The company is engaged in the production of interior doors. Calculations are carried out as follows:

Raw material consumption. It is necessary to take into account the cost per unit of raw materials. For production, 6.8 units of glass will be needed. The price per unit is 85 rubles. The cost must be multiplied by the number of units (85 * 6.8). Calculations are carried out in relation not only to glass, but also to wood, paint and varnish products, and components.
Electricity costs. First, the amount of electricity needed for lighting is calculated production premises, equipment operation. Then the cost of 1 kW is determined. Then the amount of energy is multiplied by the cost of one unit.
Payment for the work of workers. You need to determine the salary of all employees, paid for the entire order, and then divide it by the number of doors. Salary includes various bonuses.
Repair. Spending on current repairs and maintenance of the equipment used is divided by the number of doors.
Target spending. The target costs include the earnings of managers, the cost of maintaining the premises. This figure must be divided by the number of doors.
Commercial spending. These include spending on advertising, shipping. This indicator is similarly divided by the number of doors.

All obtained values must be added. The resulting number is the cost.

Basic tasks of costing

What is the calculation for? It is required for the following tasks:

Determining the real cost of a particular product, work or service.
Control over expenses, taking into account regulations and spending standards.
Establishing profitability.
Evaluation of the effectiveness of labor activity.
Evaluation of the performance of individual departments.
Collection of information about the upcoming analysis of the reserve to reduce the cost.
Valuation of stocks of finished products and semi-finished products.

NOTE! Based on the cost price, the retail price of the goods is determined. It is unprofitable for the entrepreneur to reduce the retail price below the cost price. In this case, the company will go negative. Therefore, the cost price is the basis for setting a reasonable price.

What does the cost include?

The components of the cost depend on the specifics of the organization. For example, the cost of construction and installation works may include the following elements:

Material and raw materials.
Employee earnings.
Equipment content.
. Other expenses (rent of premises, assistance from third-party companies, insurance premiums).

Transport services may include these components:

Basic expenses (earnings of drivers, taking into account deductions to non-budgetary funds).
Fuel costs and vehicle depreciation.
Vehicle maintenance costs (purchase of spare parts, maintenance of a garage, depreciation).
General business expenses.
Commercial spending.
Management expenses.

Cost includes only actual costs. For example, if a company does not rent a room, then the cost of rent will not be included in the price. If the organization offers services, then the cost will include those materials that are used in the provision of services.

The price of any product depends on its initial cost, which is calculated using a special formula, taking into account a number of costs.

The cost of a product is the amount that was spent on its production. It includes the expended natural resources, raw materials, materials, fuel, energy, transportation, wages for production workers and other costs.

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The cost can be divided into the following types:

The definition of full cost includes all costs, including commercial costs.
The concept of marginal cost corresponds to the cost of one unit of production.

The cost of finished products is calculated taking into account the total cost of production and it happens:

Workshop. Includes the costs of all stages of production.
Production. Calculated by adding the shop floor and total costs of the plant.
Complete. It takes into account the costs not only for production, but also for transportation and sale.

The classification of cost is extensive, it can be divided into many types depending on the characteristics of production and methods of selling goods.

Calculation methods

There is no single methodology for calculating the cost. Depending on the type of product, its production and many different factors, the cost of production can be calculated in different ways.

Most often, the following costs are taken into account in the calculations:

costs for entrepreneurial activity manufacturer;
the total cost of production and sales;
the cost of preparing documentation for the goods;
other expenses stipulated by the legislation;

Costs should be taken into account in the reporting period corresponding to the time of production of the goods, and not to the time of payment of all costs.

When calculating the price of a product, the cost calculation is performed. The calculation is made according to the quantity of products produced (in meters, pieces, or, in case of one-time production, a hundred meters or pieces are taken as a unit of measurement).

Costing items should reflect all stages of production, for example:

the cost of raw materials and materials;
fuel and energy costs;
wages for production workers;
total costs for the production process:
expenses for the economic needs of the enterprise;
business expenses;
other costs;

All these factors are expressed in certain amounts, and taking into account them, a formula for calculating the cost is compiled.

General view and decoding

As mentioned above, there is no single calculation formula; when calculating the cost of a particular product, various factors can be taken into account.

Here is a general formula for calculating the total cost:

PS \u003d Total Cost of Production + Cost of Selling Goods / Calculation Unit;

The cost is calculated in order to:

Assess profitability.
Set the wholesale and retail price for the product.
Assess the efficiency of resources used in production.
Calculate the potential profit of the enterprise.

The production process also includes such types of costs as fixed and variable, which must be reflected in the cost of goods. And fixed costs exist at the enterprise even when it does not produce anything.

AT general view The formula for calculating the cost is as follows:

PS \u003d (Total production costs + Costs of selling goods) / cost unit;
PS - total cost of production;

Total cost of production- this is the total cost of raw materials, energy, wages of workers and other costs that the production process required.

Costs for the sale of goods- the amount spent on storage, transportation, documentation for the goods.

Calculation unit- the quantity of goods, expressed in pieces or meters.

Formula calculation example

Using Excel

There are methods for calculating the cost using tables in Excel. Let us give examples of calculations.

Option 1

In cases where an organization is not able to calculate the exact costs of production, a rough estimate can be made. The planned quantity of goods and the planned costs are entered into the table and division is performed. The amount that will turn out as a result will be the unit of costs.

Example 1:

Option 2

After the company has allocated the amount necessary to produce 1 unit of goods, it is necessary to calculate the cost price by adding up the variable and fixed costs. Sum variable costs depends on the quantity of output, and fixed costs do not change.

Example 2:

Reduction methods

Production Cost Reduction Scheme

There are methods by which the cost of goods can be reduced. This can be done by conducting a detailed analysis of the total cost of all production costs. In this case, you can plan measures to reduce the price of goods and calculate its optimal value.

If the analysis is carried out qualitatively and taking into account all the factors necessary for an objective assessment, then there are all opportunities to adjust the production process.

According to experts, one of the most effective ways to reduce the cost of goods is to increase.

Labor productivity- is the amount of work for a certain amount of labor costs in a given period of time.

The following factors influence labor productivity:

The level of qualification of employees involved in the production of products. It is better to replace untrained employees with low qualifications with qualified specialists. This will reduce the number of production workers, and hence the cost of paying wages which also affect the cost of production.
Conditions of production and organization of the work process. On the manufacturing plant, which is equipped with modern high-tech equipment, the cost of electricity will be significantly lower than where obsolete models of equipment are used. In addition, modern equipment will reduce the number of defects, and therefore the cost of raw materials and materials in the manufacture of goods. .

There is another way to reduce the cost of production - its essence is to cooperate and expand the specialization of the manufacturing enterprise. This will reduce the cost of administrative, management and other activities of the enterprise.

Savings on the production of goods will also allow such a measure as analysis, making the necessary changes and improving the ways in which the fixed assets of the enterprise are used.

It is also possible to revise the management structure, the staff of administrative and executive employees in the direction of reducing their number. Because the cost of managerial activity enterprises also have an impact on the cost of the product and are taken into account in its calculations, reducing staff and replacing quantity with quality will also lead to cost reduction and cost reduction.

In conclusion, we can say that by applying the formula for calculating the cost and taking into account the result obtained, it is possible to objectively assess the profitability of production and the main indicators of the company's activities.

The result of the calculations is an indicator of how efficiently the resources of the enterprise are used and what results are obtained by measures to improve production conditions and introduce new technologies.