Unit cost calculation. Calculation and calculation of the cost of production

This indicator shows how efficient and cost-effective production is. Also, the cost directly affects pricing. Now we will tell in detail everything about this qualitative indicator and learn how to calculate it.

General concept of cost

In every textbook on economics, you can find a variety of interpretations of the term "cost". But no matter how the definition sounds, its essence does not change from this.

Production cost - Thisthe sum of all costs incurred by the enterprise for the manufacture of goods and their subsequent sale.

Under the costs understand the costs associated with the purchase of raw materials and materials necessary for production, remuneration of employees, transportation, storage and sale finished products.

At first glance, it may seem that calculating the cost of production is quite simple, but this is not entirely true. At each enterprise, such an important process is entrusted only to qualified accountants.

It is necessary to carry out the calculation of the cost of goods on a regular basis. Often this is done at regular intervals. Every quarter, 6 and 12 months.

Types and types of cost

Before undertaking the calculation of the cost of production, it is necessary to study into what types and types it is divided.

Cost can be of 2 types:

• Full or average- includes absolutely all expenses of the enterprise. All costs associated with the purchase of equipment, tools, materials, transportation of goods, etc. are taken into account. The indicator is averaged;
• Marginal - depends on the number of products produced and reflects the cost of all additional manufactured units of the goods. Thanks to the value obtained, it is possible to calculate the efficiency of further expansion of production.

The cost is also divided into several types:

• shop cost- consists of the costs of all structures of the enterprise, whose activities are aimed at the production of new products;
• Production cost- represents the sum of the shop cost, target and general expenses;
• Full cost- includes production costs and costs associated with the sale of finished products;
• Indirect or general business cost- consists of costs that are not directly related to the production process. These are management expenses.

The cost price can be actual and normative.

When calculating the actual cost, they take real data, i.e. Based on the actual costs, the price of the goods is formed. It is very inconvenient to make such a calculation, because often it is necessary to find out the cost of a product before it is sold. The profitability of the business depends on this.

When calculating the standard cost, the data is taken according to production standards. This allows you to tightly control the consumption of materials, which minimizes the occurrence of unnecessary costs.

Product cost structure

All enterprises that produce products or provide services are different from each other. For example , the technological processes of an ice cream factory and a soft toy factory are completely different.

Therefore, each production individually calculates the cost of finished products. This is made possible by a flexible cost structure.

The cost is the sum of the costs. They can be divided into the following categories:

1. Spending on raw materials and materials necessary for the production of products;
2. Energy costs. Some industries take into account the costs associated with the use a certain kind fuel;
3. The cost of machinery and equipment, thanks to which production is carried out;
4. Pay wages employees. This item also includes payments related to the payment of taxes and social services. payments;
5. Production expenses (rental of premises, advertising campaigns etc.);
6. Expenses for holding social events;
7. Depreciation deductions;
8. administrative costs;
9. Payment for third party services.

All costs and expenses are percentages. Thanks to this, it is easier for the head of the enterprise to find the “weak” aspects of production.

The cost is not constant. It is influenced by factors such as:

• Inflation;
• Interest rates on loans (if the company has such);
• Geographical location of production;
• The number of competitors;
• Usage modern equipment etc.

In order for the company not to go bankrupt, it is necessary to calculate the cost of the product in a timely manner.

Formation of production cost

Calculating the cost of production, summarize the costs necessary for the production of products. This indicator does not take into account the cost of selling products.

The formation of the cost at the enterprise occurs before the products are sold, because the price of the product depends on the value of this indicator.

There are several ways to calculate it, but the most common is costing. Thanks to him, you can calculate how much is spent Money to produce 1 unit of output.

Classification of production costs

As we said earlier, production costs (cost of production) at each enterprise are different, but they are grouped according to separate characteristics, which makes it easier to make calculations.

Costs, depending on the method of their inclusion in the cost price, are:

• Direct - those that relate directly to the production of products. That is, the costs associated with the purchase of material or raw materials, the remuneration of workers who participate in the production process, etc.;
• Indirect costs are those costs that cannot be attributed directly to production. These include commercial, general and general production costs. For example, the salaries of managers.

In relation to the total volume of production, the costs are:

• Constants are those that do not depend on the volume of production. These include the rent of premises, depreciation, etc.;
• Variables are costs that directly depend on the volume of products produced. For example, the costs associated with the purchase of raw materials and supplies.

According to the significance of a specific decision of the manager, the costs are:

• Irrelevant - costs that do not depend on the decision of the manager.
• Relevant - dependent on management decisions.

For a better understanding, consider the following example. The company has an empty space at its disposal. Certain funds are allocated for the maintenance of this facility. Their value does not depend on whether some process is being performed there. The manager plans to expand production and use this room. In this case, he will need to purchase new equipment and equip jobs.

There are two ways to calculate the cost of production in production. These are the costing method and the tiered allocation method. Most often, the first method is used, since it allows you to more accurately and quickly determine the cost of production. We will consider it in detail.

Costing - this is a calculation of the amount of costs and expenses that fall on a unit of production. In this case, the costs are grouped by items, due to which the calculations are carried out.

Depending on the activity of production and its costs, costing can be carried out in several ways:

• Direct costing. This is the system production accounting, which arose and developed in the conditions of the market economy. This is how limited cost is calculated. That is, only direct costs are used in the calculation. Indirect ones are written off to the sales account;
• Custom method. Used to calculate the cost of production for each unit of output. It is used in enterprises that produce unique equipment. For complex and time-consuming orders, it is rational to calculate the costs for each product. For example, on shipyard, where several vessels are produced per year, it is rational to calculate the cost of each separately;
• Transverse method. This method used by companies that mass production, and the manufacturing process consists of several stages. The cost price is calculated for each stage of production. For example, at a bakery, products are made in several stages. In one workshop they knead the dough, in another they bake bakery products, in the third they are packaged, etc. In this case, calculate the cost of each process separately;
• Process method. It is used by extractive industries, or companies with a simple technological process (for example, in the production of asphalt).

How to calculate the cost

Depending on the type and type, there may be several variations of the formulas for calculating the cost. We will consider simplified and expanded. Thanks to the first, every person who does not have an economic education will understand how this indicator is calculated. With the help of the second, you can make a real calculation of the cost of production.

A simplified version of the formula for calculating the total cost of goods looks like this:

Full cost = Production cost products + Implementation costs

You can calculate the cost of sales using the expanded formula:

PST \u003d PF + MO + MV + T + E + RS + A + ZO + NR + ZD + OSS + CR

• PF - expenses for the purchase of semi-finished products;
• MO - the costs associated with the purchase of basic materials;
• MW - related materials;
• TR - fare;
• E - the cost of paying for energy resources;
• PC - the costs associated with the sale of finished products;
• A - depreciation expenses;
• ZO - wages of the main workers;
• HP - non-production costs;
• ZD - allowances for workers;
• ZR - factory costs;
• OSS - insurance deductions;
• CR - shop expenses.

To make it clear to everyone how to make calculations, we will give an example of cost calculation and step-by-step instructions

Before proceeding with the numbers, you need to do the following:

1. Sum up all the costs associated with the purchase of raw materials and supplies needed for production;
2. Calculate how much money was spent on energy resources;
3. Add up all the costs associated with paying salaries. Don't forget to add 12% for additional work and 38% for social. deductions and health insurance;
4. Add deductions for depreciation costs with other expenses that are associated with the maintenance of devices and equipment;
5. Calculate the costs associated with the sale of products;
6. Analyze and account for other production costs.

Based on the initial data and costing articles, we make calculations:

Cost components - what does this indicator depend on

As it has already become known, the cost price consists of the costs of the enterprise. It can be divided into different types and classes. This is the main factor to consider when calculating the cost of the enterprise.

Different cost implies the presence of completely different components. For example, when calculating the shop cost, we do not take into account the cost of selling products. Therefore, each accountant is faced with the task of calculating exactly the indicator that will most accurately show the effectiveness of this enterprise.

The cost of a unit of production depends on how much production is established. If each workshop of an enterprise “lives its own life”, employees are not interested in fast and high-quality performance of their duties, etc., then with great confidence, we can say that such an enterprise suffers losses and has no future.

By reducing the cost of production, the company receives more profit. That is why every leader is faced with the task of establishing a production process.

Cost reduction methods

Before you start reducing costs, you need to understand that product quality should not suffer from this in any way. Otherwise, the savings will be unjustified.

There are many ways to reduce costs. We have tried to collect some of the most popular and effective ways:

1. Raise labor productivity;
2. Automate workplaces, purchase and install new modern equipment;
3. Engage in the enlargement of the enterprise, think about cooperation;
4. Expand the range, specifics and volume of products;
5. Introduce economy mode throughout the enterprise;
6. Use energy resources wisely, use energy-saving equipment;
7. Make a careful selection of partners, suppliers, etc.;
8. Minimize the appearance of defective products;
9. Reduce the cost of maintaining the administrative apparatus;
10. Conduct market research regularly.

Conclusion

Cost is one of the most important quality indicators work of any enterprise. It is not a constant value. Cost is subject to change. Therefore, it is very important to periodically calculate it. Thanks to this, it will be possible to adjust the market value of the goods, which will avoid unnecessary costs.

The definition of "calculation" means a kind of the process of calculating the amount of financial costs, which, first of all, are directly related directly to the production and the fact of the sale of a single specific unit of production, moreover, for a separate cost item.

In fact, the cost estimate is a document that displays the costs that are directly related to the production and sale of a unit of goods. In the considered calculation all costs without exception are necessarily grouped by cost items, depending on where they are formed, as well as their purpose.

In parallel with this, the direct object of the calculation under consideration is rightfully considered to be a specific product or a service provided, or work performed.

To be able to achieve a certain goal, normative, planned and reporting types of costing are formed.

Normative costing can be calculated on the basis of existing technical standards and financial costs.

In its turn standard cost estimate is formed solely for the purpose of determining the planned cost per unit of goods.

Reporting type of costing is formed at the end of the reporting period and reflects all available costs for the manufacture and sale of a unit of goods solely upon the fact. This is necessary, first of all, for the purpose of conducting an analysis, as well as comparing forecasted and actual costs, including identifying reserves for the possibility of reducing costs (including planning various measures to reduce costs).

The name and directly the composition of cost items in the calculation is calculated by recommendations for each specific industry.

Calculation scheme with formula

For a detailed explanation, let's take, for example, costing and determining selling costs.

Calculus scheme The considered costing is as follows:

1. Returnable waste is required in without fail count from the cost of raw materials and related materials (you need to take a certain percentage).
2. To calculate the additional salary, it is necessary to take into account such information as: if the basic salary is more than 200 thousand rubles, then the additional salary is 10% of the base salary, if less - 15%.
3. The fact of payroll is 30% of the base amount and additionally.
4. The cost of maintaining the performance of various equipment is only 5% of the value of the base wage.
5. General business costs amount to 9% of the average value of wages.
6. As for general production, the indicator is 18% of (25% BZP + 75% D). Moreover, OZP is the basic wage for employees, and D is the additional provided.
7. The production price is equal to the sum of the costs of maintaining the operability of the process, ensuring necessary raw materials and other material, fuel, auxiliary components, and so on, excluding age-related waste.
8. Non-manufacturing costs (meaning costs) are 3% of the production price.
9. Total cost = production + production costs.
10. The producer's income is necessarily considered as a percentage of the total cost.
11. Wholesale cost = total + manufacturer's income.
12. VAT must be calculated solely on the wholesale cost.

Moreover, selling wholesale cost = wholesale cost + indirectly assessed taxes.

Explanations

Explanations for the definition of some costing items are next:

The cost of goods B and C is calculated according to a similar principle.

It is worth noting what can be done in such a way that Excel takes the initial information for determination at the same time in the corresponding tables.

For example, raw materials and materials - from the formed production report, and wages - from the corresponding statement.

The list of costing items displays production feature.

Directly for domestic modern practice, the most characteristic, in fact, can be considered such main list of costing articles, How:

• raw materials and supplies;
• fuel and energy for the necessary technological purposes;
• salaries of hired staff;
• overhead financial costs;
• general business expenses;
• other production costs;
• various others .

Articles 1 to 7 commonly referred to as production costs, since they are mostly directly related to servicing the direct production process. The amount of production costs forms the production cost.

Article 8(meaning commercial costs) costs directly related to the sale of goods, namely: financial costs for packaging, advertising purposes, preservation and, in part, even transport financial costs.

Additionally, it is worth paying attention to the fact that indirect costs in coefficients or as a percentage are directly related to the manufacture of all products without exception, or their individual varieties.

Directly the specifics of the company kind of "dictates" the list of direct and indirect costs. For example, in the field of shipbuilding, almost without exception, financial costs are direct costs. Concerning chemical industry, then everything here practically refers to indirect costs.

Application

The main tasks of calculating the cost of goods are determined solely by the intended purpose of the calculation, and can be formulated as follows:

In fact, the calculation of the cost of goods, works or the services themselves can be conditionally divided into several stages.

At the first stage, all necessary calculations cost of all goods without exception. At the next stage, the actual cost is calculated for each individual product. At the final stage, the cost of a unit of goods performed according to the work contract or the service rendered is determined.

However, in reality, the process itself is a little more complicated, which is largely due to the process of so-called zeta spending.

In addition, I would like to note that until recently, costing systems pursued only one goal - the assessment of available stocks of finished goods and various semi-finished products of their own manufacture, which is extremely important for internal production purposes, as well as the formation of external required reporting and income level calculation.

Examples

To be able to understand in more detail the essence of determining the costing of goods, it is recommended to refer to the available examples.

These examples of calculation will significantly minimize the risks of obtaining false information as a result of the calculations.

A detailed calculation of the cost of production is presented in this manual.

The cost price is an important indicator, reflecting in monetary terms the actual costs for the production of products, the provision of services and the implementation of the final result. Using the cost price, you can calculate the price of a unit of goods. The indicator is formed in the conditions of a particular production and reflects individual spending, technological conditions. Each industry has its own proven calculation example. The cost of the service will allow you to get a more accurate impression of the significance of the indicator for the economic justification of efficiency, determining profitability.

Cost indicator in planning and cost reduction

To expand the scope of production, increase payments to engineering and technical personnel and workers, it is very important to save money. The result is a significant reduction in the cost of production, which affects the increase in savings to increase production capacity and increase the well-being of the employees of the enterprise.

It is impossible to overestimate the role of accounting, which at a certain stage calculates products. A special methodology for calculating the cost of services will allow timely taking care of the introduction of appropriate measures to reduce production costs, identify inefficient and inappropriate use of material resources.

Cost types

When planning and conducting output cost analysis various kinds final product or service, estimated cost indicators are used:

• planned;
• normative;
• actual.

The target is calculated on the basis of projected output volumes, while applying economic rules and regulations. Planned standards are obtained if the calculation of the cost of enterprise services is carried out, taking into account future values ​​of the boundary value of production costs various types products.

A standard indicator is obtained if the cost of services in the manufacture of goods includes the mandatory application of current standards for specific enterprise, approved by management estimates. In the calculation, the norms for raw material consumption are used, and the determination of the amount of wages takes place taking into account the established prices for individual work.

Actual reporting indicators are identified on the basis of accounting information after the end of the reporting period and upon completion production cycle, as the calculation example defines. The cost of a service includes the actual cost of producing a product or work performed. It is this that is the basis for economic future short or long periods of production.

Calculation

Calculation refers to the interaction of selected techniques and methods that allow you to calculate the cost of a unit of goods, services or work. A cost estimate is a calculation of the cost of a service. An example of its compilation allows you to show how to get the price of many independent accounting objects. Calculation is done for the monetary value of all components of the general accounting in the enterprise.

Calculation is the basis for calculating prices per unit of product, taking into account the costs of its production. Each enterprise, based on the specifics of production, adopted units of goods to be calculated. It can be 1 piece, 1 meter, sometimes tens or hundreds of parts are taken as a unit if they are produced in one cycle.

Types of costing items

Each specific calculation reflects the features of production, but in all cases certain items are common, according to which the cost of various services is calculated:

• materials, raw materials, components, fasteners;
• fuel and energy resources used in the performance of the technological cycle;
• wages of workers employed in production;
• taxes on the wages of production workers;
• expenses for the organization of general production;
• other production costs;
• private and commercial spending.

Costing object

The price of the service is determined by costing, as shown in the calculation example. The cost of the service is calculated depending on the actual price of a selected product. In this case, not only the cost of the final product is determined, but the costs for initial, intermediate cycles, as well as technological phases, can also be calculated.

In other cases, the object of calculation is the products manufactured by the enterprise at different stages of production, manufactured in various workshops and divisions, or finished works, services, goods.

Components of an accounting document

The service cost calculation, an example of which is given below for some areas, includes certain costing object data:

• Goods and work of auxiliary workshops used for the needs of the main production.
• Intermediate semi-finished products of the main divisions used in the final production stages.
• Goods of individual workshops to determine economic results.
• The release of a batch of products defined by specific conditions or a period of time.
• Units of a semi-finished product sold to other enterprises.
• Units of finished goods intended for sale on the market.

Calculation scheme

Based on the generally accepted scheme for compiling a calculation, they enter data into spreadsheets. In this order, the cost of the service is calculated. Example - Excel - an electronic calculation program, which is the best suited for determining the cost of a unit of production.

The return of production waste in monetary terms is calculated as a percentage of the total amount of materials and components used. The number of percent is determined business case production for previous periods. To find out the amount of expenses for paying additional wages, they take the main wage and calculate the percentage (with a salary of more than 200 thousand rubles, the required amount will be 10%, less than 200,000 will raise the amount to 15%).

When calculating payroll charges, the additional 10% introduced since 2015 is not taken into account. 30% of the total additional and basic salary is included. Service production equipment considered at a rate of 5% of the size of the basic wage. The amount is 9% of the average salary. General production indicators of expenses are taken in the amount of 18% of the amount (25% of the basic salary and 75% of the additional).

The production cost is calculated as the sum of the above costs and charges, only the amount of waste returned to the warehouse is deducted from it.

Non-production costs are considered in the amount of 3% of the cost of production. The addition to the cost of the received costs is the cost of services. The calculation formula will be incomplete if the profit determined as a percentage of the total cost is not taken into account. For calculation wholesale price add up the manufacturer's profit and the full cost, from the resulting indicator is determined by VAT.

Calculation of the cost of transport services

In order to profitably use the services of a transport company or company, the employing company needs to have information about the cost of 1 machine hour of the mechanism.

This indicator ultimately determines the cost of services. The calculation formula takes into account the following criteria:

• the cost of transport when putting it on the balance sheet;
• the amount of deductions for the depreciation of the mechanism;
• costs for planned and sudden repairs, maintenance and diagnostics;
• the cost of lubricants and fuels;
• the size of the salary of the driver or driver, taking into account the required deductions;
• overhead costs.

An example of calculating the cost of one machine hour

• the initial cost of a truck crane is 9.9 million rubles;
• term of use - 59 months;
• the average number of working hours per month - 164;
• approved maintenance spending rate - 20%;
• fuel consumption for 1 machine hour - 13.9 l;
• tariff rate for payment of work - 145 rubles per hour;
• price of 1 liter of fuel lubricants- 35.0 rubles;
• norm for 100 materials - 2.1 liters of lubricant;
• lubricant price - 155.6 rubles;
• overhead costs - 90% of the salary fund.

The cost of fuel and lubricants is calculated according to the specified norms and prices, the amount of payment according to the rates and overhead costs are added. The amount received is divided by the hours worked to determine the cost per machine hour.

Approximate calculation for bath services

The calculation of the cost of bath services is made on the example of one institution, which accommodates 45 visitors. The planned arrival of clients for the year is calculated from the number of 5,600 people. contain a salary in the amount of 825.2 thousand rubles and an accrual to the payment fund - 249,000, which in total will be 1,074.2 thousand.

Composition of workshop bath expenses

To determine the amount of additional costs for the maintenance of the workshop, they take (in thousands of rubles):

• fuel (fuel oil) for 1100;
• water by 17.5;
• electricity spent by 119.4;
• payment for sewerage by 15.2;
• general business expenses by 101.2;
• labor protection measures - 14.2.

The total amount is 1367.5 thousand rubles.

This is an approximate cost estimate for the service. The calculation example will continue with the fact that direct and workshop costs are added up, and the cost of funds for the maintenance of the bath per year is obtained - 2441.7 thousand rubles. Approximately according to this scheme, the cost of hairdressing services is calculated, an example of which consists of the same cost items as for a bath.

The cost of services of medical institutions

The technology used to calculate the cost medical services, an example of a simple treatment in an outpatient clinic is given below. For this, standard established concepts are used, namely: the time of the procedure, the number of health workers, their qualifications, and the financial costs of the necessary medicines. The cost of a simple service in the medical industry is determined by adding:

• salaries medical worker per one procedure;
• tax charges on this amount;
• direct costs for the provision of services (medicines, equipment, dressings);
• the amount of overhead costs received, calculated according to the approved methodology.

To perform the calculation of the cost of medical services using the example of complex treatment, it is necessary to follow a certain procedure. First of all, the received costs of simple procedures that are part of complex treatment are added up, and a separate calculation is made for each of them.

Determining the cost of the whole set is calculated as a completed treatment case. For inpatient hospitals, this complete case is the cured patient. Outpatient facilities and polyclinics perform various services(examination, procedures, massage, injection course, physiotherapy tests, etc.).

In conclusion, it should be said that the calculation of the cost of the service of any institution or manufacturing enterprise must be carried out by accounting staff. In connection with an increase or decrease in the market value of materials, a change in the procedure for calculating wages or taxation conditions, the calculation should be carried out taking into account new data. This is necessary so that the company can clearly determine the profitability of its work, and customers or buyers receive a reasonable cost for the service provided to them or the goods purchased.

Approaches to management cost accounting and product cost calculation

Features of the functioning of the enterprise, tasks of management and management accounting

Staging features management accounting, identification and elimination of deficiencies

Although methodological foundations management accounting are the same for all industries and companies, its setting at a particular enterprise often has its own specifics. Let us consider approaches to management cost accounting and product cost calculation used in a real machine-building enterprise with the following specifics: the production of two main types of products (large-sized equipment) and the execution of secondary orders, the presence of several separate production sites.

The constant interest in the topic of management accounting can be explained: even within the same industry, enterprises can differ in the features of their functioning and the needs of management for analytical information, and therefore the objects of accounting, approaches to its organization and the structure of reporting forms will be individual in each case.

The managerial analysis of the financial results of the company's work, including the calculation of the cost of production, requires the study of all stages of the production process (stages of attracting, executing and transferring orders), the functional purpose of structural units (workshops, departments) and their relationships, existing information flows and approaches to accounting information accounting.

The scope of the enterprise and the task

The main activity of the enterprise is the production of two types of equipment. The administration of the enterprise set the task within the framework of management accounting to develop a methodology for determining the cost certain types products (actual and planned) and the formation of a reasonable offer price to customers.

Two types of manufactured equipment (product No. 1 and product No. 2 or equipment No. 1 and equipment No. 2) differ in their functional purpose. However, there common features production: the equipment is large-sized and is made to order for a long time (production with a long technological cycle), some orders are unique and require preliminary development by specialists of the design and technology departments of the organization.

In addition to the production of unique and typical equipment, other works are periodically performed on single orders that do not require much time and the participation of designers.

Participating in tenders for the development and production of equipment, the company in some cases indicates the price and cost of order execution, without assessing the upcoming costs. Competitive requirements to the executor of the order include, among other things, the upper limit of the cost and the deadlines for the execution of work. The company sets the offer price based on the customer's maximum cost, lowering it to a level that will ensure the receipt of the order. Taking into account the set price and the desired rate of return, the planned cost of the order is calculated using the "reverse" method.

Management information should provide a reasonable estimate of costs for making cost-effective proposals.

Features of the production and organizational structure of the enterprise

The organization operates at three production sites located separately in different districts of the region. The structure and specialization of the sites is shown in the diagram.

Orders for the manufacture of equipment No. 1 and No. 2 are attracted centrally. For both types of products, there are both unique and standard orders, but due to the functional purpose, product No. 1 is mainly unique products, product No. 2 is mostly typical.

Design and technological documentation for specific orders is developed by specialists of the design and technology departments located in a separate building of the central site.

Equipment is manufactured in specialized workshops. Workshops for the production of equipment No. 1 are concentrated on the central site. Production of equipment No. 2 is territorially isolated, with the exception of the workshop for the manufacture of components, which is part of the structure of the central site, but performs work for both productions.

To fulfill orders, significant material resources. At the same time, cooperation cannot be dispensed with - the manufacture of a number of equipment components or certain processing of materials by third-party enterprises.

The material support of the production process and the involvement of third-party contractors are carried out by the supply and cooperation departments located on the territory of the central site.

Site No. 3 is used as an auxiliary facility to ensure the operation of sites No. 1 and No. 2, as well as a place for preliminary and acceptance testing of equipment.

During the periods free from the performance of the main work, the administration of site No. 3 independently attracts additional orders, which are short-lived and are executed without the participation of other sites. Percentage of time during which production capacity No. 3 is busy with the implementation of the main and additional orders, is 85% and 15%, respectively.

Approaches to management cost accounting and product cost calculation

Approach 1. Accounting object

The main object of accounting and management accounting in the production of single items (works, services) and products with a long production cycle is the order. Accordingly, cost accounting is carried out by the order method.

Sources of information for cost analysis are primary accounting documents: timesheets and payroll distribution by orders, reports on the use of materials, statements of workshop and general business expenses.

In order for the initial data to meet the needs of management analysis, the approaches to accounting for primary information and the rules for its transfer within the enterprise were adjusted (see " Information Support management accounting).

General business expenses, which, according to the company's accounting rules, are fully written off to the financial result of the period (Debit of account 90 "Sales" Credit of account 26 "General expenses"), in management analysis are subject to distribution by individual products.

To form a reasonable offer price for products and evaluate the actual profitability of completed orders, a full distribution of costs is carried out.

Approach 2: Direct costs

To determine the cost of individual types of products, production costs, taking into account the characteristics of the production process, are element-wise classified into direct or indirect.

The direct costs of a particular type of product (separate order) include:

• the cost of materials used in the execution of the order, including:

Raw materials and materials;

purchased items;

Energy and water;

• expenses for work performed by third parties;
• transportation costs for moving between sites and delivery to the customer;
• labor costs of employees directly involved in the creation of products, including:

Designers, technologists, production workers;

Personnel engaged to work under civil law contracts, including work contracts;

• insurance premiums;
• contributions to insurance against accidents at work;
• expenses for business trips as part of the work under the contract.

The listed costs are variable, with the exception of travel expenses during the execution of the order, as well as the cost of remuneration for designers, technologists and production workers (with appropriate insurance premiums), which are almost entirely a fixed amount (salaries).

The accounting system at the enterprise makes it possible to identify labor costs for designers, technologists and production workers with a specific type of product - records of working hours and distribution of wages by orders are formed.

Direct costs are recorded not only at the main production areas No. 1 and No. 2, but also at the auxiliary site No. 3. In particular, documents are drawn up for energy and technical water consumption during testing, the following data is recorded:

• stand power, time of its operation and cost of 1 kWh;
• water supply time, consumption per hour and cost of 1 thousand m3.

Approach 3: Indirect costs

When analyzing indirect costs, the following are taken into account:

• fixed costs parts of the shops are directly related to the production of only equipment No. 1 or only equipment No. 2 (see diagram), therefore, the production costs of products No. 1 and No. 2 must fully include the corresponding direct fixed costs;
• the work of the workshop for the manufacture of components of the central site is related to the manufacture of two main types of products and is not related to the execution of additional orders of site No. 3, therefore, the fixed costs of this workshop should be distributed only among the main products;
• employees of the design and technology departments are involved in the execution of the main orders and are not involved in additional work on the third site, therefore, the fixed costs of the design corps should be attributed to the cost of only the main types of products;
• the fixed costs of site No. 3, as well as the fixed costs of management, supply and cooperation, have a common relation to the fulfillment of all categories of orders.

In this regard, management considered it appropriate to determine the percentage of indirect costs in the cost of products individually for products No. 1, No. 2 and additional orders.

The basis for the distribution of fixed costs of those capacities that are involved in the production of several types of products (component manufacturing workshop, site No. 3) is the loading time of capacities in the manufacture of products of a particular type.

At the same time, we proceeded from the economic logic and the possibilities of primary accounting of the organization: the more time the production workshop is busy with the manufacture of products of a certain type, the greater part of the costs of maintaining the workshop (lighting, heating, repairs) should pay off these products.

The start and end time of individual operations during the execution of each order is recorded in the primary accounting documents.

The fixed costs of the design and technology departments are distributed to productions No. 1 and No. 2 in proportion to the areas occupied by the units that generate documentation for the first or second production.

At the same time, we proceeded from the fact that the greater part of the design building is allocated for the development of products of a certain type, the greater the share of fixed costs for maintaining the building, it makes sense to include in the cost of these products. We studied the floor plans of the design building and determined which total areas are assigned (occupied) to product developers No. 1, and which ones are assigned to product developers No. 2.

Approach 4. Allocation of indirect costs to main and additional orders

Despite the fact that the fixed costs of management and supply are associated with the operation of the enterprise as a whole, the management considered it rational not to attribute them to additional orders attracted and carried out by site No. 3, but to distribute them exclusively among the main types of products.

Additional orders are involved only after the completion of work under the main contracts, the amount of income from additional work is insignificant (loading additional work is about 15% of the operating time of site No. 3; the share of income from such work does not exceed 5% of the company's revenue).

The company should make a profit from the main areas of work, and additional one-time contracts can be considered as a “bonus” to the financial result. That's why fixed costs management and supply should be fully included in the cost of the main types of products and compensated by income from their sale.

When considering management costs and fixed costs of the supply department, their relationship with productions No. 1 and No. 2 was studied, for example, in terms of the amount of time for organizing and controlling processes, for compiling and recording documents, etc. Conclusion: both areas of production require approximately equal efforts management and supply, so the fixed costs of these services can be distributed equally between industries.

The fixed costs of the cooperation department are evenly distributed among the main productions, since the work of the department is associated only with the production of equipment No. 1 and No. 2 and is not required when fulfilling additional orders.

The distribution of fixed costs of the supply and cooperation departments in proportion to the number of requests for materials and counterparty work was not approved by the specialists of the enterprise, since when fulfilling various orders, requests for material support differ in their parameters and require unequal efforts of the supply service (as well as cooperation services).

The approved approach to the distribution of indirect costs is presented in Table. 1.

Approach 5. Base of allocation of indirect costs by products

As the basis for the distribution of indirect costs for certain types of products, direct labor costs are chosen.

This approach is incorporated in both types of accounting - accounting and management - and is due to the fact that:

• the process of manufacturing products requires significant participation of personnel;
• the share of labor costs of the main personnel in the total amount of production costs is large.

It should be noted that in recent years, enterprises are moving away from using direct labor as the basis for distributing overhead costs (automation of processes has led to the fact that direct labor has ceased to be an objective cost driver), so the question was raised of revising the basis for allocating indirect costs in management accounting.

The following arguments were given in favor of the fact that the approach adopted by the company does not require changes and allows one to quite objectively associate indirect costs with individual orders (products):

the higher the complexity and the longer the production time of the product, the higher the intensity of the use of funds, therefore, most of the indirect costs should be included in the cost of the product. The complexity and time of creating a product directly affect the amount of direct labor costs (through the number and qualifications of designers, technologists and production workers involved in order fulfillment);

some contracts imply only the design development of equipment in accordance with the requirements of the customer, and therefore do not lead to material costs. Also, the subject of the contract-order may be the author's support of the equipment during its operation, and this is due to the use labor resources enterprises.

As a result, we retained the distribution of indirect costs in proportion to direct labor costs.

Table 1

Classification of fixed costs and distribution of indirect costs of the enterprise, thousand rubles.

It is advisable to consider the information table. 1 together with the scheme and subsection "Indirect costs".

In table. 1 highlights the following list of fixed costs:

• AUP salary;
• insurance premiums;
• depreciation;
• public utilities;
• repair;
• inventory and materials;
• services of third-party organizations not related to the execution of orders (maintenance of equipment, etc.);
• taxes other than income tax (on property, land, transport), etc.

These costs are fixed for:

• production shops (including the corresponding production, storage and administrative premises);
• each production site;
• design building and management buildings located on the central site.

Labor costs for key personnel are included in direct costs.

The approach to the distribution of workshop and general business expenses of an enterprise with separate areas is similar to that used for any company with several structural divisions. With regard to the preparation of initial information, it is necessary to pay attention to the redistribution of fixed costs between sites in the framework of accounting.

Production sites, separated from each other geographically and functionally, keep separate records. For accounting settlements between them, the account "Intra-economic settlements" is used.

An agreement has been entered into between the central site and site No. 2 to transfer a fixed amount of expenses for the maintenance of administrative and management personnel from the central site to site No. 2. The amount is periodically reviewed and approved in the agreement.

Site No. 3, performing work under orders for the manufacture of equipment No. 1 and No. 2, indicates for the respective sites the amount of direct costs for the work performed and part of its overhead costs.

Tax amounts are calculated and paid centrally. On a monthly basis, the necessary acts are drawn up for the amounts of expenses transferred between the sites.

For management purposes, it is necessary to fix and use fixed costs in the calculations at the places of their actual occurrence before the accounting redistribution between the sites. The exception is property, transport and land taxes, which must be determined individually for each of the sites and taken into account as part of their fixed costs.

Price formation

The methodology for calculating the reasonable price of the offer of products (the cost of order fulfillment) did not raise significant questions; its key components are shown in Table. 2. The attention of specialists was focused on substantiating the information for calculations.

table 2

The main components of the calculation of the offer price of products

When calculating, the following must be taken into account:

1. The elements of direct costs are listed above (see "Direct Costs").

If an order for the manufacture of unique equipment is received and it is necessary to carry out calculations in short term, there may be difficulties in determining direct costs, which are explained by the lack of similar products and corresponding estimates. In such cases, the designers and technologists of the enterprise evaluate the complexity and material intensity of the forthcoming work, carry out comparative analysis new project with similar completed orders.

As a result of such a comparison, the coefficients that must be applied when recalculating direct costs are determined by expert means.

For example, the assessment of labor costs for design is based on the assignment of the main equipment components to groups formed taking into account two factors: complexity and novelty.

Each group has normalizing coefficients to obtain the final indicator of the labor costs required to develop a particular node. This technique is fixed in the document on the norms of labor costs for design development.

Based on the calculations carried out by the designers, the technological department conducts similar work - it evaluates the labor costs for the development technological processes, as well as labor costs and material costs production.

In such complex cases, the final cost of the contract is adjusted at the stages of development and production by concluding additional agreements with the customer.

The data on labor costs, materials and components received from the design and technological departments, expressed in physical units, accept the monetary equivalent in the planning and economic department.

2. The percentage of indirect costs established for the corresponding production is used (Table 1). The example shows the calculation of the price for equipment #1, so a factor of 222% is applied.

fixed costs are planned based on the actual values ​​for the past reporting year and the planned growth rates of individual cost elements.

Utility costs are determined taking into account the indexes of growth in the cost of energy, water, heating - announced by resource suppliers or calculated in dynamics based on actual data for several previous periods.

The amount of depreciation charges is adjusted taking into account the value of acquired non-current assets.

Property and land taxes are recalculated when tax rates and the taxable base change.

As a result, using the methodology described in Table. 1, the planned percentage of indirect costs as part of the cost of production is determined.

3. Profit as part of the price of products is calculated in a standard way - the cost is multiplied by the rate of return established by the enterprise.

It is necessary to determine the rate of return, which will ensure the profitability of sales (Net profit / Revenue) at the level of 10%.

And for this it is necessary to take into account the possible financial costs of the enterprise and the mandatory income tax.

Report on financial results for the previous year allows you to determine the actual ratio of financial and production costs enterprises:

[Interest payable / (Cost of sales + Selling expenses + Administrative expenses)].

For the enterprise under consideration, this value = 1.5%.

With the required return on sales of 10%, financial costs of 1.5% of the cost of production and an income tax rate of 20%, we determine the required rate of return:

1. Net profit / Revenue = 10%.

2. The numerator of the formula: Net profit = (Revenue - Production cost - Financial expenses) × (1 - Income tax rate) = (Revenue - Production cost - 1.5% × Production cost) × (1 - 20%).

3. Denominator of the formula: Revenue = Cost of production + Profit.

4. Substituting expressions 2 and 3 into formula 1, we obtain the calculation of the rate of return in relation to production costs:

[((1 + 1.5%) × (1 - 20%) / (1 - 20% - 10%)) - 1] = 16%.

The same calculation in decimals = [((1 + 0.015) × 0.8 / 0.7) - 1] = 0.16.

5. Checking the profitability of sales at an estimated price of 301,189 thousand rubles. without VAT:

((301,189 - 259,646 - 1.5% × 259,646) × (1 - 20%)) / 301,189 = 10%.

Advantages and Disadvantages of Cost Accounting

The method of management analysis is only a tool for assessing and planning the results of a company's work. The accuracy of the information obtained with its help, i.e., the usefulness for decision-making, depends on the quality and timeliness of obtaining the initial data.

In order to assess the possibility of correctly correlating production costs with individual types of products, the forms of primary documents in force in the company, the rules for document flow and interaction between services, and information processing technology were studied.

As a result, deficiencies were identified existing system cost accounting, reducing the accuracy and efficiency of management calculations, as well as ways to improve the situation.

Features of the existing cost accounting system that make sense to keep in the future:

• Products created under the contract-order can be created in stages (design and technological development of the product, direct production) and represent a complex finished products(they are specified in specifications to contracts).

In this regard, the accounting of costs within the framework of the contract-order is carried out for individual stages of work and products, which are complete structures.

In order to be able to identify costs by independent stages of work and specific products, in primary documentation special details are provided: in the cost centers, the accompanying documents indicate not only the number of the contract-order, but also the name of the product for which the materials or work are intended.

To such accompanying documents include invoice requirements for the transfer of materials to production, payroll distribution sheets for orders, acts of work performed from third-party organizations.

This approach makes it possible to determine not only the cost of the order as a whole at the end of the full completion of work, but also the cost of the main components of the order as it is executed.

• A significant component of production costs and the basis for the distribution of indirect costs are the costs of wages for key personnel. The existing accounting system makes it possible to link the labor costs of designers, technologists and production workers with the execution of a specific order.

The time spent on the performance of individual production operations and the performers of the work are indicated in the orders drawn up by departments (design, technology) and production shops.

Based on these orders, economists form statements on the actual use of working time and determine the total labor costs for each of the orders being executed. Information is transferred to the planning and economic department, and then to the accounting department.

Disadvantages of the existing cost accounting system requiring optimization:

• The actual labor costs for the release of certain types of products are not determined quite correctly. When compiling work orders, labor costs for each operation are indicated based on the norms specified in the technological passports of products. Marks of the actual time spent are not provided and are not made. Deviations from technological norms (if more or less time was spent on the manufacture of products) are not taken into account. With this approach, the actual cost of production is determined unreliably.

Special attention should be paid to the standards applied in the development technological documentation. To recognize the norms as objective, it is worth checking them regularly; if deviations occur, correct.

A similar situation is with the recognition of material costs: production units draw up reports on the materials used on the basis of the norms laid down in the technological documentation.

The supply department transfers materials to production units in the amount of established technological standards. If the production requires more materials than the norm, the additional transfer of resources is agreed with the technology department, which promptly makes adjustments to the documentation.

However, if the actual consumption of resources turned out to be less than the standard, the reporting on the materials used indicates the costs in the amount of the established standard; there is no recognition of operations for the return of excess raw materials to the warehouse.

• Accounting for materials in storage places is organized using software, not integrated into the 1C system.

When an invoice is received from the supplier, the materials are received by an employee of the supply department in their accounting program, after which the invoice is transferred to the accounting department and the receipt is recorded on the accounting accounts (accounting independently generates a receipt order), i.e. the accounting function is duplicated.

Since the company does not have a single database on the movement of materials, the names of inventory items are not always unified. The supply department transfers resources to production based on manually filled out requirements. Invoices are transferred to the planning and economic department, which puts marks to which of the executed orders this write-off of materials should be attributed. Further, the requirements-invoices go to the accounting department, where the corresponding entries are made in the accounting accounts. It can be difficult for accounting specialists to bring the nomenclature issued for production, indicated in the invoices, into line with the nomenclature of materials taken into account in 1C upon receipt, due to the use of non-identical names in documents.

This state of affairs does not provide the necessary completeness and timeliness of the reflection of transactions in accounting, increases labor costs for accounting work.

Creating a workplace with the 1C program in the supply department will allow, on the day of the actual receipt of materials, to enter the necessary data into the database, generate receipt orders, and automatically generate postings in accounting and tax accounting.

• A clear procedure for the intra-company movement of documents received from third-party organizations performing work in full or partial cooperation has not been worked out: acts of work performed are received by the accounting department, bypassing the planning and economic department. As a result, costs may not be generated on time, or the planning and economic department may not receive information about such costs.

To eliminate the listed shortcomings of the process of recognition and transfer of information, we decided:

• automate accounting (equip additional 1C workplaces and adapt the program within the framework of production departments companies);
• approve a clear procedure for the transfer of documents to the PEO and accounting.

Increasing the accuracy and timeliness of cost accounting at the place of their occurrence will provide a fairer assessment of the costs of production.

conclusions

The presented experience of a machine-building enterprise in organizing management costing can be useful for companies in other industries that have similar management tasks and production features.

At the same time, the methodology chosen by the enterprise cannot be recommended as a template, since other companies may have individual ideas about the relationship of indirect costs with the execution of various orders, as well as their own organizational and organizational features. production structure requiring specific accounting solutions.

In any case, the order accounting method is associated with such difficulties as:

• high labor intensity of work;
• a certain subjectivity in terms of the distribution of indirect costs;
• the difficulty of predicting direct costs in the manufacture of unique orders.

In this regard, at the initial stage of work on the organization of management accounting, it is necessary to carefully study:

• tasks set by management;
• forms of primary documents existing in the company, procedures for transferring and processing information in order to find out to what extent the cost accounting system existing in the company allows them to be identified with the types of goods, works, services produced;
• volume of necessary organizational change and readiness of the company (in personnel and financial terms) to implement these changes.

In cases permitted by applicable regulations and rules, accounting methods can be brought into line with the norms adopted for management purposes. This will minimize efforts to process primary information and bring together financial and management reporting data, but will require a one-time retrospective restatement financial reporting due to a change in accounting policy.