Cost estimate for production and sales of products represents a summary plan of all expenses of the enterprise for the forthcoming period of production and financial activities. It is compiled in order to determine the total cost of the enterprise (by economic elements) and to link this section with other sections of the business plan of the enterprise.
The cost estimate includes all costs of the main and auxiliary divisions of the enterprise involved in the production of industrial products, as well as the performance of works and services of a non-industrial nature both for the facilities of their enterprise (capital construction, etc.) and for third-party organizations.
The cost estimate also includes the costs of mastering the production of new products, the costs of pre-production, the costs of marketing products, etc.
In the estimate, production costs are grouped by primary elements according to economic feature. The cost estimate is made up for the year with distribution by quarters. According to the cost estimate, the structure of the cost of production is determined, in addition, the estimate is the basis for calculating working capital.
The costs in the estimate are grouped according to the following economic elements:
material costs (minus the cost of returnable waste);
labor costs;
deductions for social needs;
Depreciation of fixed assets;
other costs.
Material costs include:
The cost of raw materials of purchased semi-finished products;
Fare;
The cost of fuel, electricity.
Labor costs include:
Basic salary, bonuses, year-end bonuses, bonuses for professional skills and extra pay for night hours, overtime, combination of professions, expansion of service areas, for work in difficult, harmful conditions;
The cost of utilities;
The cost of overalls issued free of charge; travel to the place of rest; payment of preferential hours for teenagers; breaks in the work of nursing mothers; performance of public duties;
Payments to employees in connection with the reduction; seniority pay; holiday pay for students.
Social contributions are 26% and include:
Social security contributions;
pension funds;
State Employment Fund;
Health insurance.
Depreciation of fixed assets:
The element "Depreciation of fixed assets" reflects the amount of depreciation deductions for the full restoration of fixed assets. production assets(own and leased), as well as the amount of growth in depreciation as a result of their indexation.
Other costs include:
Taxes, fees, property insurance;
Rewards for rationalization proposals; payments on loans, payment for work on certification of products; payment for fire protection; personnel training; payment for services of computer centers, banks; rent payment, repair fund.
The totality of these costs for the elements listed in paragraphs 1-5 is the total cost of production. However, the total cost reflected in the cost estimate includes not only the cost of producing marketable products, but also the costs associated with the increase in the balance of work in progress (including semi-finished products own production), deferred expenses and the provision of services not included in marketable products.
To determine the production cost of commercial products, it is necessary:
1) exclude from the total amount of production costs the costs attributable to non-production accounts (the cost of capital construction and overhaul buildings and structures that were carried out for their enterprise, transport services provided to third-party organizations, non-industrial enterprises of the enterprise, the cost of research work performed for third-party organizations, etc.);
2) take into account the change in the balances of deferred expenses (if they increase, the amount of the increase is subtracted from the amount of production costs, and if it decreases, it is added);
3) take into account the change in the balance of work in progress (in industries where it is planned): an increase reduces the cost of marketable products, a decrease increases it.
The amount received after making the changes provided for in paragraphs (1), (2) and (3) is production cost of a product. For determining full cost marketable products it is necessary to add commercial costs to its production cost, which include costs for packaging products in a warehouse, transportation of products, commission fees and other costs associated with the sale of products. The total cost of a product is different from cost of goods sold, on the basis of which the amount of profit is determined, the presence of residues of unsold products. To determine the sold products, it is necessary to add the cost of the balance of unsold products at the beginning of the planning period to the full cost of commercial products and subtract the cost of the remains of unsold products at the end of the planning period.
Production cost estimates are used in the development financial plan enterprises, to determine the need for working capital, when compiling a balance of income and expenses and determining a number of other indicators of the financial activity of the enterprise.
All estimates can be divided into two large groups:
Estimates of current costs;
capital cost estimates.
Current cost estimates - These are estimates that reflect current operations during the normal production process.
The main estimates of the current costs of the enterprise are:
· Sales program. This is the most important plan enterprises, since the volume of operations of any division directly depends on the volume of sales. All other plans are based on the sales program. The development of a marketing program must be given Special attention. If you fail to make it as realistic as possible, then other estimates will be erroneous.
· Production plan. This plan covers the production process. The total production volume is determined on the basis of the sales program. The amount of stocks of material resources required to start the next period is also determined.
· Estimate of overhead and general business expenses. This plan includes the costs of maintaining fixed assets in a normal state and the costs of managing the enterprise as a whole.
These estimates include planned working capital- cash on hand, accounts receivable, inventories and projected short-term liabilities, i.e. accounts payable, bank overdrafts and other short-term liabilities.
Capital cost estimates are compiled when planning long-term operations of the enterprise. They can be divided into two groups:
· Estimated requirements for fixed assets. They include investments in assets that will generate returns in future periods.
· Estimates of the need for working capital. Every major investment is usually accompanied by a corresponding investment and working capital. This applies especially to investment projects, which are associated with the expansion of capacities or the development of new markets.
Preparing and evaluating capital cost estimates is an important part of management financial activities, as investments have a significant long-term impact on the future activities of the enterprise.
Calculation(from lat. calculatio - account, calculation) is the calculation of the cost of a unit of production - 1 piece, 1 ton, 1 thousand, etc. by cost items.
Estimate of production costs-is the cost of the enterprise associated with its core activities for a certain period of time, regardless of whether they are included in the cost of production in this period or not. The cost estimate is compiled according to the following economic elements:
material costs, which include costs for: raw materials and basic materials, semi-finished products, production services of other enterprises, auxiliary materials, fuel and energy, R&D, prospecting and geological exploration; the costs of materials are calculated on the basis of their consumption rates and their prices, taking into account transportation costs;
wage, which includes all forms of basic salary;
deductions for social needs, which include deductions for social insurance, in Pension Fund, in state fund employment, etc.;
depreciation of fixed assets in the form of depreciation deductions for renovation;
other costs.
In the system of technical and economic calculations, an important place is occupied by costing, which is the calculation of the cost of individual products (types of products). The object of calculation is called the products or work, the cost of which is calculated. For each calculation object, a calculation unit is selected - the unit of its quantitative measurement. In the most general view the nomenclature of cost items can be reduced to the following: raw materials; energy; the basic wages of production workers; additional wages for production workers; deductions for social needs; expenses for the maintenance and operation of machinery and equipment; overhead costs; general business expenses; preparation and development of production; unproductive costs. There is a fairly significant number of methods for calculating all of the above articles. At the same time, traditional items are calculated using the direct account method, while more complex items (for example, such as the cost of maintaining and operating machinery and equipment, general business costs, etc.) are calculated mainly in contemporary practice management in proportion to certain elements. For example, in proportion to the basic wages of production workers, etc. Knowledge of the patterns of changes in the cost of production allows you to reasonably manage the formation of costs at different stages of the enterprise.
Calculations, examples.
Let us consider the calculation and methods of formation of the cost of production using the example of the enterprise "Reinforced Concrete Products", which produces reinforced concrete products and concrete, and analyze the possibilities of the influence of the cost on the choice of the most effective way production and the most profitable manufactured item.
Concrete is a created artificial stone, the active components of which are cement and water. As a result of the reaction between them, a cement stone is formed, which fastens the grains of aggregates (crushed stone, limestone, sand) into a single monolith. The characteristics of concrete can be changed by adding various additives that improve the strength of concrete and can significantly reduce the curing time. In the 20th century, scientists found a way to deal with its main drawback - low tensile strength.
Reinforced concrete - basic construction material, in which steel fittings and concrete are connected into a monolithic whole. The main components in the production of reinforced concrete products (floor slabs, lintels, paving slabs, piles, poles and other types) are heavy concrete and reinforcing cage, which are also manufactured at the enterprise.
Therefore, to plan the cost of prefabricated reinforced concrete, they make up a planned cost estimate for materials of their own manufacture (semi-finished products).
Planned calculation of the conditional product of the enterprise "Reinforced Concrete Products" - 1 m3 of heavy technological concrete
At the same time, the cost of technological and ready-mixed concrete, which has the same characteristics, differs. The production cost of ready-mixed concrete, taking into account the distributed general workshop and general factory costs, is 1600.00 rubles.
The fact is that the enterprise had a methodology on the basis of which the rules and procedure for calculating the cost of production were established. In accordance with this methodology, indirect costs associated with the production and organization of the production process were distributed by the management of departments only for commercial output.
Consider the calculation for the manufacture of a product - 1 m3 of precast concrete (slab), produced on the basis of technological concrete, the cost price, which is 1350.00 rubles.
Planned calculation of the conditional product of the enterprise "Reinforced Concrete Products" - 1 m3 of precast concrete (slabs)
In order to assess the profitability of production, we assume that the selling price of concrete and precast concrete is 1800.00 rubles. and 4000.00 rubles. respectively. We get that the profitability of concrete is 12.5%, reinforced concrete -19%.
Based on the analysis of the received data, the management manufacturing enterprise taking into account the available opportunities, considered the option of increasing the output of reinforced concrete products and reducing the sale of concrete in order to maintain necessary profitability and ensure sustainable financial development.
At the same time, taking into account the methodology used at the enterprise for accounting for costs and calculating the cost of production, the cost of 1 m3 of the same grade and class of concrete sold to third-party consumers and used for the production of reinforced concrete products turned out to be different.
However, given the ambiguity this method planning and formation of production costs and take into account a different approach to the distribution of indirect costs, it is possible to obtain excellent data for analyzing activities and making managerial decisions.
One of the methods of allocating costs to calculation objects that can be applied is the procedure for distributing indirect costs in accordance with the established distribution base for the entire output and for the entire range of products.
This attribution method indirect costs by distributing them, it allows to have the same cost of production of the product - the object of calculation, regardless of the direction of its further consumption (shipment or write-off to production).
Consider the calculation of the cost on the example of the proposed data of the enterprise "concrete goods".
Cost calculation
If we take the salary of the main production workers as the base for the distribution of indirect costs, then we get the cost of 1 m3 of precast concrete (slab) produced on the basis of heavy concrete, is 3611.70 rubles. and the cost of 1 m3 of concrete - 1521.00 rubles.
Thus, we compare the profitability indicators obtained taking into account the full production cost of products (concrete 18.3% and reinforced concrete 10.8%) with previously calculated data based on the methodology for distributing indirect costs for commercial output (concrete 12.5%, reinforced concrete -19 %).
The analysis of the data obtained made it possible to question the feasibility of the previously proposed option, aimed at increasing the output of reinforced concrete products and reducing the sale of concrete, based on the analysis of profitability indicators.
The organization of the system and the use of the most effective management tools that implement the tasks of production planning and cost accounting is one of the priority areas to ensure sustainable development business and the required level of profitability.
Reducing the cost of reinforced concrete when using new technology prestress products
The new technology of prestressed reinforced concrete products makes it possible to reduce the cost of manufacturing reinforced concrete products, reduce labor costs, eliminate cutting of reinforcement and concrete flow, reduce the area of reinforcement production, which ultimately leads to quick payback refurbishment costs
New technology for the manufacture of prestressed products with internal anchors:
reduces the cost of plates in the stressed version by 22-25% compared to the unstressed one due to the use of A800 steel;
reduces labor costs for the manufacture and assembly of fittings and, accordingly, shop and factory overhead and transportation costs;
excludes trimming of reinforcement and concrete flow through holes in the sides;
reduces the area of reinforcement production and the number of machines by 75-80%;
the molding of products is the same as for non-stressed ones: the sides are opened and the finished product is removed from the pallet.
3. Cost reduction strategy
Planning the cost of production should be preceded by a thorough and comprehensive analysis of the current level of costs in the base year. The reasons for the excess consumption of raw materials and materials, additional payments to workers for deviation from normal working conditions and overtime work, losses from equipment downtime, defects, etc. At the same time, the experience of advanced enterprises is being studied, and the achieved technical and economic indicators are being compared. On this basis, intra-production reserves are identified and organizational and technical measures are developed to improve the economic efficiency of production, which are then reflected in plans at the cost of production.
The most important sources of reserves include a reduction in material costs and an increase in labor productivity. Of the variety of factors affecting technical and economic indicators, the enlarged groups include: increasing the technical level of production, improving the organization of production and labor, changing the volume and structure of the product range, increasing the share of cooperative deliveries, etc.
The planned cost of production, cost estimates should reflect the impact of measures to reduce costs in the planned year compared to the base year for all major technical and economic factors. These factors can be summarized in four main groups.
1. Raising the technical level of production (mechanization and automation of production processes, modernization of equipment and technology, changes in designs and specifications products, reducing the consumption of raw materials, materials, fuel, energy, etc.).
Reducing material consumption, or material costs, is one of the most important sources of cost reduction. High-quality material, rolled products that meet the requirements of dimensional characteristics, professional growth of machine operators - all these factors directly affect the level of metal use, which helps to reduce the cost of products and achieve savings.
The main objectives of cost planning are to identify and use the available reserves to reduce production costs and increase on-farm savings. The plan (estimate) for the cost of production is drawn up according to the rules that are uniform for all enterprises. The rules contain a list of costs included in the cost of production, and determine the methods for calculating the cost.
The production cost plan includes the following sections:
1. Estimate of costs for the production of products (compiled according to economic elements).
2. Calculation of the cost of all marketable and sold products.
3. Comparison of planned cost estimates for individual products.
4. Calculation of cost reduction of marketable products according to technical and economic factors.
Common to all industries is the procedure for including in the cost of production only those costs that are directly or indirectly related to the production of products. It is impossible to include in the planned cost of production expenses that are not related to its production, for example, expenses related to servicing the household needs of an enterprise (maintenance of housing and communal services, expenses of other non-industrial facilities, etc.), for major repairs and construction and installation works , as well as expenses for cultural purposes.
Some other expenses are not included in the planned cost, for example, non-productive expenses and losses due to deviations from the established technological process, manufacturing defects (losses from defects are planned only in foundry, thermal, vacuum, glass, optical, ceramic and canning industries, as well as in especially complex productions of the latest technology in minimum sizes according to the norms established by the higher organization).
The plan of the enterprise defines the task of reducing the cost of comparable products. It is expressed as a percentage of the reduction in the cost of production in relation to the previous year. The amount of planned savings as a result of reducing the cost of a comparable product can also be indicated.
The cost of production is characterized by indicators expressing:
a) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period;
b) costs per unit of work performed, costs per 1 rub. marketable products, the cost of 1 rub. normative net production.
Depending on the amount of included costs, there are cost price:
1) workshop (includes direct costs and overhead costs; characterizes the costs of the workshop for the manufacture of products);
2) production (consists of the workshop cost and general business expenses; indicates the costs of the enterprise associated with the production of products);
3) complete ( production cost, increased by the amount of commercial and marketing expenses; characterizes the total costs of the enterprise associated with both production and sales of products).
The level of costs is influenced by a number of factors, including changes in consumption rates and prices for materials, growth in labor productivity, changes in production volume, etc.
The economic (imputed) costs of the intended resource used in production are equal to its cost (value) in the most optimal way of its use for the production of goods.
Calculation at the enterprise, regardless of its type of activity, size and form of ownership, organized according to certain principles:
1) scientifically based classification of production costs;
2) establishment of cost accounting objects, calculation objects and calculation units;
3) the choice of the method of distribution of indirect costs and fixing this method in the accounting policy of the enterprise for the financial year;
4) delimitation of costs by periods at the time of their commission without linking them to cash flows;
5) separate accounting for current production costs and capital investments ( the federal law dated November 21, 1996 No. 129-FZ (as amended on November 28, 2011) “On Accounting”);
6) the choice of the method of cost accounting and calculation.
The choice by the enterprise of the method of accounting for production costs is carried out independently and depends on a number of factors: industry affiliation, size, technology used, product range.
The classification of methods for accounting for production costs and calculating the cost of production involves:
1) completeness of cost accounting (full and partial cost, cost for variable costs);
2) objectivity of accounting, cost control (accounting for actual and standard cost, the "standard-cost" system);
3) object of cost accounting (by-process, by-order and by-order methods).
The cost of a unit of production is determined by dividing the total costs for the reporting month by the number of products produced during this period and is calculated by the formula:
C \u003d W / X,
where C is the cost of a unit of production, rub.;
Z - total costs for the reporting period, rub.;
X- the number of products produced during the reporting period in in kind(pcs, t, m, etc.).
The calculation of the unit cost of production is carried out in three stages:
1) the production cost of all manufactured products is calculated, then the production cost of a unit of production is determined by dividing all production costs by the number of manufactured products;
2) the amount of administrative and commercial expenses is divided by the number of products sold during the reporting month;
3) the indicators calculated in the first two stages are summarized.
However, at enterprises that produce one type of product (in the absence of semi-finished products of their own production) and have a certain amount not sold to the buyer finished products, the simple two-step calculation method is used.
Production cost by method simple two-step costing is calculated using the following formula:
C \u003d (Z pr / X pr) + (Z control / X prod),
where C is the total cost of production, rub.;
З pr - total production costs of the reporting period, rub.;
X pr - the number of units of products manufactured in the reporting period, pieces;
X prod - the number of units of products sold in the reporting period, pcs.
If the production process consists of several stages (repartitions), at the exit of which there is an intermediate warehouse of semi-finished products, and from repartition to repartition, the stocks of semi-finished products change, then the method is used multi-step simple costing. The calculation of the unit cost of production is carried out according to the following formula:
C \u003d (Z pr 1 / X 1) + (Z pr 2 / X 2) + ... + (Z control / X prod),
where C is the total cost of a unit of production, rub.;
З pr 1, З pr 2 - total production costs of each redistribution, rub.;
Z control - administrative and commercial expenses of the reporting period, rub.;
X I , X 2 - the number of semi-finished products manufactured in the reporting period by each redistribution, pieces;
X prod - the number of units sold in the reporting period, pcs.
The object of calculation is the product of each completed process, including those processes in which several products are simultaneously obtained. As a result of the successive passage of the source material through all stages, finished products are obtained; at the exit from the last section there is not a semi-finished product, but a finished product. In industry, two options for accounting for production costs are used: semi-finished and non-semi-finished.
The costs of manufacturing semi-finished products, parts and assemblies are accounted for by workshops in the context of expense items. The added costs are reflected for each workshop (processing) separately, and the cost of raw materials is included in the cost of production of only the first processing. With this option of accounting for production costs, the cost of a unit of finished products is formed by summing up the costs of workshops (redistributions), taking into account the share of their participation in the manufacturing process.
The non-semi-finished accounting method is simpler and less labor-intensive than the semi-finished one. Its main advantage is the absence of conditional calculations that decipher the costs of previous workshops and redistributions, which increases the accuracy of the calculation.
Note! The advantage of the semi-finished accounting method is the availability of accounting information on the cost of semi-finished products at the output of each stage (it is necessary when selling them). This does not require a simultaneous inventory of work in progress throughout the enterprise.
The costs of the enterprise associated with the production and sale of products are conventionally divided into two large groups: direct and indirect.
to direct costs include direct material costs and direct labor costs. They are called direct because they can be directly attributed to the cost carrier. Special techniques are required to allocate indirect costs to a product.
The first element of direct costs is the actual consumption of materials for the reporting period, which is determined by the formula:
R f \u003d O np + P - V - O kp,
where R f - the actual consumption of materials for the reporting period, rub.;
About np - the balance of materials at the beginning of the reporting period, rub.;
P - documented receipt of materials during the reporting period, rub.;
B - internal movement of material during the reporting period (return to the warehouse, transfer to other shops, etc.);
About kp - the balance of materials at the end of the reporting period, determined according to the inventory, rub.
The actual consumption of materials for each product is determined by distributing them in proportion to the standard consumption.
The second element of direct costs is the wages of the main production workers with the corresponding accruals on it.
To calculate the wages of employees who are on a time-based wage system, data from timesheets are used. In the conditions of a piecework form of remuneration, various systems accounting for the output of piece workers. For example, the system of operational accounting for production provides for the acceptance, calculation and recording of information about the production of a worker (team) in primary documents by the controller and foreman after each operation is completed.
In the conditions of small-scale and individual production, the main primary document for accounting for production is a piece work order. It reflects the task, its implementation, the category of work, the hours worked, the rate and the amount of earnings.
In serial production, route sheets or maps are primary documents. They record the launch into production and processing of a batch of blanks in accordance with the established technological process. When transferring a batch of parts from shop to shop, a route sheet is also transferred with them.
The output of workers is defined as the balance of parts or blanks at the beginning of the shift, increased by the number of parts transferred to workplace per shift, minus the balance of unworked or unassembled parts at the end of the shift. The output of each worker calculated in this way is drawn up in reports or records of output. After multiplying the piece rate by the actually achieved output, the amount of the accrued wages of the worker-pieceworker is obtained.
In practice, the following bases are used to allocate production overheads among cost carriers:
1) the time of work of production workers (man-hours);
2) wages of production workers;
3) equipment operation time (machine-hours);
4) direct costs;
5) cost of basic materials;
6) the volume of manufactured products;
7) distribution in proportion to estimated (normative) rates.
The most important principle for choosing a method for distributing overhead costs is the maximum approximation of the distribution results to the actual cost of this species products.
One of the alternatives to the traditional domestic approach to costing is the approach when, according to cost carriers, it is planned and taken into account incomplete, limited cost. This prime cost may include only direct costs and be calculated on the basis of only production costs, that is, costs directly related to the production of products (works, services), even if they are indirect. In each case, the completeness of the inclusion of costs in the cost is different. However, common to this approach is that some types of costs related to the production and sale of products are not included in the calculation, but are reimbursed by the total amount from the proceeds.
One of the modifications of this system is the direct-cost system. Its essence lies in the fact that the cost is taken into account and planned only in part variable costs, that is, only variable costs distributed among cost-beneficiaries. The rest of the costs (fixed costs) are collected on a separate account, they are not included in the calculation and are periodically written off to financial results, that is, they are taken into account when calculating profits and losses for the reporting period. Inventories are also estimated at variable costs - the balance of finished products in warehouses and work in progress.
Example 1
The initial data for costing are presented in the table.
|
Example of costing |
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No. p / p |
Cost item |
Amount, rub. |
|
Basic materials, including purchased products |
direct costs |
|
|
Transport and procurement costs |
||
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Fuel, energy (technological) |
||
|
Basic salary |
standard hour cost |
|
|
Additional salary |
||
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Contributions to funds |
34.2% of (clause 4 + clause 5) |
|
|
Costs for preparation and development of production |
30% of (clause 4 + clause 5) |
|
|
Equipment maintenance costs and tool wear |
40% of (clause 4 + clause 5) |
|
|
shop expenses |
30% of (clause 4 + clause 5) |
|
|
Factory overhead |
10% off (clause 4 + clause 5) |
|
|
Production cost |
item 1 + item 2 + item 3 + item 4 + item 5 + item 6 + item 7 + item 8 + item 9 + item 10 |
|
|
non-manufacturing expenses |
15% of item 11 |
|
|
Total production cost |
||
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Planned savings |
10% of clause 13 |
|
|
Wholesale price |
item 13 + item 14 + VAT 18% |
|
The normative method of cost accounting and costing is characterized by the fact that the enterprise prepares a preliminary standard cost estimate for each type of product, that is, a cost estimate calculated according to the norms of consumption of materials and labor costs in force at the beginning of the month.
Standard costing is used to determine the actual cost of production, evaluate defects in production and the size of work in progress. All changes in the current norms are reflected within a month in the normative calculations. Norms may change, for example, decrease, as production is mastered and the use of material and labor resources.
Accounting is organized in such a way that all current costs are divided into consumption according to the norms and deviations from the norms.
The system of standard (standard) costs is used to evaluate the activities of individual employees and the organization as a whole, prepare budgets and forecasts, and help to make a decision on setting real prices.
Indirect Cost Allocation Scheme as follows:
1. Selecting an object to which indirect costs are allocated (product, product group, order).
2. The choice of the distribution base for this type of indirect costs - the type of indicator using which the distribution of costs is made (labor costs, basic materials, occupied production areas, etc.).
3. Calculation of the distribution coefficient (rate) by dividing the value of the distributed indirect costs by the value of the selected distribution base.
4. Determining the amount of indirect costs for each object by multiplying the calculated value (rate) of the distribution of costs by the value of the distribution base corresponding to this object.
Example 2
The overhead costs of the enterprise, subject to distribution over several orders that were completed in a month, are 81,720 rubles.
The direct costs taken into account when fulfilling the order were:
1) material costs - 30,000 rubles;
2) the cost of wages for the main production workers - 40,000 rubles.
The distribution base is the cost of wages for the main production workers (including payroll taxes). In general, for the organization for the same period, the base amounted to 54,480 rubles. (40,000 × 36.2%).
The distribution rate (C) will be determined by the following formula:
C \u003d OPV / Z,
where OPV - overhead costs;
Z - the wages of the main production workers.
In this case, C \u003d 81,720 / 54,480 \u003d 1.5 (or 150%).
Based on the distribution rate, overhead costs are charged for specific orders (products, products). OPV \u003d W × C \u003d 40,000 × 1.5 \u003d 60,000 rubles.
After that, the sum of direct and general production costs is determined (as the production cost of order fulfillment): 30,000 + 40,000 + 60,000 = 130,000 rubles.
But such a distribution scheme is not always linked to the process of organizing production, and in this case more complex calculation methods are used. For example, overhead costs are first divided by place of origin (workshops, departments, etc.), and then only by orders.
However, when choosing a distribution base, it is necessary to observe the principle of proportionality in order to maintain a fair and rational distribution of costs among orders (products, etc.), namely: the value of the selected distribution base and the value of the distributed costs must be in direct proportion to each other.
For example, the larger the allocation base, the larger the cost to be distributed.
The difficulty lies in the fact that in practice it is almost impossible to find such a base for heterogeneous indirect costs. In order to increase the validity of the distribution for various kinds overhead costs, you can apply different allocation bases, for example, these:
1) the cost of remuneration of the AMS is distributed in proportion to the wages of the OPR;
2) the costs of repair and maintenance of general production buildings are distributed in proportion to the area of the production unit;
3) the costs of operation and maintenance of equipment are distributed in proportion to the time of operation and the cost of this equipment;
4) the costs of storing materials are distributed in proportion to the cost of materials;
5) commercial expenses of the enterprise are distributed in proportion to the proceeds from sales for a certain period of time.
Example 3
Using the data from the previous example, but adding overhead costs:
1) labor costs of the AUP - 50,000 rubles;
2) rent for industrial premises and utility bills - 105,000 rubles;
3) commercial expenses of the enterprise - 35,000 rubles.
Square industrial premises— 60% of all production areas.
The share of revenue from the order is 30% of the total revenue of the entire enterprise for the period under review. The share of labor costs for this order is 35% of the total labor costs of production workers of the enterprise.
The cost of the order under these conditions will be the following allocated amounts:
1) labor costs of AUP - 17,500 rubles. (50,000 × 35%);
2) rent expenses and utilities— 63,000 rubles. (105,000 × 60%);
3) commercial expenses - 10,500 rubles. (35,000 × 30%).
Let's determine the sum of direct and general production costs (production cost of order fulfillment): 30,000 + 40,000 + 17,500 + 63,000 + 10,500 = 161,000 rubles.
In this case, the result obtained is more accurate than in example 2, but the process of its determination is more laborious.
Process costing method it is mainly used in the production of homogeneous products or where for a long time the products are processed through several production stages, which are called redistributions (in the service sector (at enterprises Catering) and in enterprises using a self-service system). The process-by-process method of costing allows you to group all production costs by departments (by production processes).
Example 4
Furniture assembly consists of two stages (repartitions), each of which is processed. Labor costs for production personnel (Z) are: Z 1 \u003d 20,000 rubles; Z 2 \u003d 31,000 rubles.
Materials are included in production, respectively: M 1 \u003d 80,000 rubles; M 2 \u003d 62,000 rubles.
At the end of the first stage, 200 pieces are formed. blanks, of which only 150 pieces go for further processing. (the remaining 50 pieces are used in the next reporting period). At the end of the second stage, the output is 140 pieces. furniture.
Let's determine the cost of furniture after each stage of the production process and the cost of 1 piece. furniture after the second stage of processing.
After the first stage, the cost of 200 pcs. blanks will amount to 100,000 rubles. (80,000 + 20,000).
Cost of 1 pc. blanks - 500 rubles. (100,000 / 200).
Cost price 150 pcs. furniture that goes into further processing (Z I) will amount to 75,000 rubles. (500×150).
Let's determine the costs for 150 pcs. furniture after the second stage: M 2 + Z 2 + Z I \u003d 62,000 + 31,000 + 75,000 \u003d 168,000 rubles.
Cost of 1 pc. furniture will be 1200 rubles. (168,000 / 140).
The example reflects only the production cost, without including the costs of APM and selling expenses.
When two or more products are produced simultaneously in the course of a technological process, the elimination method or the distribution method is used for costing. It is problematic to allocate the costs of the first stage of processing between products at subsequent stages.
When calculating elimination method one of the products is chosen as the main one, the rest are recognized as by-products. Then only the main product is calculated, and from the sum of the costs integrated production the cost of by-products is deducted. As a result, the resulting difference is divided by the amount of the main product received.
The cost of by-products is determined by the following indicators:
1) the market value of the by-products obtained at the separation point;
2) possible cost sales of by-products at the separation point;
3) standard cost of by-products;
4) indicators of by-products in physical terms (product units), etc.
Example 5
Production consists of two stages (repartitions). After the first stage, the production process is divided into two products, each of which is independently processed. At all stages, processing costs are incurred, consisting of the cost of wages for production personnel: Z 1 \u003d 20,000 rubles; Z 2-1 \u003d 15,000 rubles; Z 2-2 \u003d 25,000 rubles.
The main materials are included in the production at the first stage, additional materials are used at the second production stage for each product: M 1 = 80,000 rubles; M 2-1 = 30,000 rubles; M 2-2 = 45,000 rubles.
After the first stage, 200 pieces are formed. blanks of option 1 and 30 pcs. blanks of option 2. All blanks received after the first stage go for further processing. According to an expert assessment, the market price of option 1 furniture at the dividing point is 600 rubles/piece, and option 2 furniture is 40 rubles/piece.
After the second stage, 145 pieces are formed. furniture option 1 and 10 pcs. furniture of option 2. It is necessary to determine the unit cost of furniture of option 1. The decision was made on the basis that its market price and production volume are higher than that of furniture of option 2.
After the first stage, the costs of complex production (Z cp) will amount to 100,000 rubles. (80,000 + 20,000).
The unit cost of product 1 at the split point (C 1-1) can be determined by the formula:
C 1-1 \u003d Z kp / K 1,
where Z kp - the cost of furniture option 2;
K 1 - the resulting amount of furniture option 1.
C 1-1 \u003d (100,000 - 30 × 40) / 200 \u003d 494 rubles / pc.
After the second production stage, the cost per 100 pcs. furniture option 1 will be the costs that came from the first stage, plus the costs of stage 2 materials, plus the costs of processing stage 2: 494 × 200 + 30,000 + 15,000 = 143,800 rubles.
Cost of 1 pc. furniture option 1 - 1438 rubles. (143,800 / 100).
Then the calculation can be repeated, taking the furniture of option 2 as the main one.
Using distribution method the cost of both products is calculated.
Example6
The initial data are the same as in example 5. The cost of products after the first processing stage is determined by the formulas:
1) for the first furniture option:
C 1-1 \u003d (Z kp × Furniture cost of option 1 / Sum of the costs of all furniture options received) / K 1.
C 1-1 \u003d (100,000 × 600 × 200) / (600 × 200 + 40 × 30) / 200 \u003d 495 rubles / piece;
2) for the second furniture option:
C 1-2 \u003d (Z kp × Furniture cost of option 2 / Sum of the costs of all furniture options received) / K 2.
C 1-2 \u003d (100,000 × 40 × 30) / (600 × 200 + 40 × 30) / 30 \u003d 33 rubles / pc.
Further calculation of the cost of each product after the second production stage is similar to the calculation when applying the elimination method.
The choice of costing method largely depends on the characteristics of the production process and the types of products produced. If it is the same type of product that moves from one production site to another in a continuous flow, the process-by-process costing method is preferred. If the production costs of various products differ significantly from each other, then the use of such a costing method cannot provide correct information on production costs, and in this case, the order-based costing method must be used. In some cases, a mixed version of the use of two systems is also possible, depending on the nature of the movement of products through production areas.
O. I. Sosnauskene,
head of PEO
Cost estimate represents a summary plan of all expenses of the enterprise for the forthcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management and other areas of expenditure. The estimate includes the costs of the main and auxiliary production associated with the manufacture and sale of products, goods and services, as well as the maintenance of administrative and managerial personnel, the performance of various works and services, including those not included in the main production activities of the enterprise. Cost element planning is carried out in monetary terms on the production programs, goals and objectives provided for in the annual projects, the selected economic resources and technological means for their implementation. All planned targets and indicators are specified at the enterprise in the relevant estimates, including valuation costs and results. For example, costings is compiled as a plan of expected costs for various types of work performed and resources used. Estimate of prospective income establishes the planned cash receipts and expenditures for the coming period. Estimated production costs shows the planned levels of inventories, output volumes, the cost of various types of resources, etc. Summary estimate shows all the costs and results for the main sections of the annual plan for the socio-economic development of the enterprise.
In the process of developing cost estimates for production in domestic economic science and practice, I widely use three main methods:
1) estimate method- based on the calculation of costs on an enterprise-wide basis according to all other sections of the plan;
2) summary method- by summing up the production estimates of individual workshops, with the exception of internal turnover between them;
3) calculation method- on the basis of planned calculations for the entire range of products, works and services with the decomposition of complex items into simple cost elements.
The estimated method is the most common in Russian industrial enterprises. Its application ensures close interconnection and bringing the complex plan into a single system of calculations. With this method, all production costs for individual elements of the estimate are found according to the data of the corresponding sections of the annual plan. The procedure for determining estimated costs is usually as follows.
1. The cost of basic materials, semi-finished products and components are installed on the basis of a plan for the annual need for material resources. The estimate includes only those costs that will be spent during the planning period and are subject to write-off for production. In other words, the requirement for materials is accepted without taking into account changes in the remaining inventory.
2. Auxiliary material costs are also taken on the basis of annual plans for their needs. It is customary to include in the composition of these costs the cost of purchased tools and low-value household equipment spent in the planning period.
3. Fuel cost in the cost estimate is planned regardless of its use in technological processes or household services. The total costs are set without taking into account changes in the balance of energy resources.
4. Energy cost included in the cost estimate as a separate element only if the enterprise buys it from external suppliers. These costs include all types of energy consumed: electrical (power, lighting), compressed air, water, gas, etc. fee, etc.).
5. Basic and additional salary of all categories of personnel is determined according to the current tariff rates and salaries, taking into account the complexity and laboriousness of the work performed, the number and qualifications of employees. This also includes the wage fund of non-listed employees, which is usually attributed to the main production account.
On the general wage fund of industrial and production personnel, accruals are planned for social needs at the current rates during the planning period.
6. Depreciation deductions designed to compensate for wear and tear technological equipment, industrial buildings, production facilities and other fixed assets at the expense of the cost of products. The total amount of depreciation deductions depends on the existing depreciation rates, the service life of the equipment and the initial cost of fixed production assets.
7. Other cash expenses include costs not provided for in the previous articles of the production estimate. For each of the items of other expenses, it is necessary to justify the amount of the corresponding costs according to existing standards or experimental data.
The developed cost estimate for production should also correspond to the planned volume of sales of goods and services. If necessary, adjustment of planned expenses is allowed, taking into account changes in the standard of stocks of finished products, work in progress, inventories, deferred costs, etc.
Summary method budgeting for production provides for preliminary development and consolidation into a single system of total costs for the shops of the main and service production. The workshop cost estimate includes two groups of expenses:
1) direct costs of this workshop for material resources and components, basic and additional wages, payroll, depreciation and other cash costs;
2) complex expenses for the services of other shops, as well as shop expenses, etc.
The development of shop cost estimates for the production of products is recommended to start with the procurement departments of the enterprise, then auxiliary shops, and after them you should move on to machining and assembly shops. The summary cost estimate of the enterprise is compiled by summing up the shop estimates, followed by exclusion from the total amount internal turnover and adjusting existing inventories.
Cost estimate for the maintenance and operation of equipment includes the following cost items: maintenance of machinery, equipment and Vehicle; the cost of repairing fixed assets; operation of machinery and equipment; intra-economic movement of goods; rent for machinery and equipment; wear of low-value and wearing items; other costs; all according to estimate.
The total cost of maintaining the equipment and workshop expenses makes an estimate general production or general shop expenses. The estimate of workshop expenses includes cost items for the maintenance of the workshop management apparatus, depreciation of buildings and structures, rental of production premises, maintenance and repair of buildings, labor protection, Scientific research and invention, depreciation of low-value items, and other shop floor costs.
Estimate of general business or general factory expenses is being developed on domestic enterprises for the following cost items: expenses for the maintenance of the administrative apparatus; business trips and travel; maintenance of fire, paramilitary and guard guards; depreciation of fixed assets for general economic purposes; the cost of repairing fixed assets; maintenance of buildings, structures and inventory for general purposes; production of tests, research and maintenance of general laboratories; occupational Safety and Health; personnel training; rent for general purpose premises; taxes, fees and other obligatory deductions; losses from downtime due to external reasons; information, audit and consulting services; shortages and loss of material assets in the warehouses of the enterprise ; other expenses; all according to estimate.
Calculation method the development of cost estimates for the production of products is based on the use of performed calculations or cost estimates for all types of products, works or services, without exception, planned in the annual production program enterprise, as well as balances of work in progress and deferred expenses. On the basis of the existing cost calculations for individual products, taking into account annual production volumes, a chess sheet is developed that contains all economic elements and cost items.
After compiling a chess table of costs, an updated general or summary estimate of the costs planned by the enterprise for the coming period is developed. To obtain the full cost of finished products, the total cost estimate excludes the costs of work and services not related to the production of gross output, as well as non-production costs are added and changes in deferred costs are taken into account.
The cost of gross output in single-product production can serve as the basis for clarifying the costs of manufacturing one product according to the formula
C=Dump/No., (7.10)
where N- the annual volume of production of goods.
In addition to the considered methods for determining the cost of production, custom-made and process-by-process costing are also widely known and used at domestic and foreign enterprises.
Custom method calculation provides for the determination of production costs for individual orders, work performed, planned contracts, etc. For each order or contract, a separate costing sheet is compiled, which contains direct and overhead costs attributed to this type of work as they progress through the stages of production.
At process costing production costs are planned for individual departments, production stages or production processes. Full costs are summed up by the main items of expenditure, including the cost of material and labor resources, the amount of general business overheads.
The cost per unit of output under these calculation methods is determined by dividing the total cost of the corresponding order or process.
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