The cost of manufacturing the product. What elements make up the structure of production costs?

The basis of any business is the process of control; you can talk a lot about desire, the ability to organize and the availability of start-up capital, but all of them become secondary without the ability to control. Why is this happening?

In fact, any models (mechanisms) built by humans require systematic “adjustment” because nothing is eternal on this planet, and when it comes to models built using people themselves, the problem is aggravated many times over. Alas, no one has canceled the “human factor”; any business is, first of all, a model of interaction between different people to achieve certain goals, most often making a profit. But the question arises of how you can monitor the functioning process itself and, of course, check how effective the work of the constructed model is. In fact, it is precisely for monitoring business processes, which is impossible without analysis, that such indicators as cost, . Moreover, with the development of economic relations, more “advanced” ones appeared in the form of capital productivity, capital intensity, and so on.

Today we will talk about cost as one of the most important (if not the most important) indicators economic analysis business work. What is cost?

Types and types of cost

In fact, the cost price is the totality of all (I emphasize all) expenses in monetary terms from the beginning of the business process to its final completion.

Important - very often the cost price means exclusively the costs of producing one unit of product; at most, total costs are added to the total amount. Which is fundamentally wrong; in fact, this is only one part of the total cost and, ultimately, the total amount must also include costs associated with organizing the business process. That is why there are two main types of cost:

Full cost(average)- this is a complete list of expenses, including expenses associated with organizing the business itself and purchasing equipment. For convenience and to obtain a readable analysis, the total costs associated with creating the business itself, including the contribution of working capital, start-up capital, etc., are divided into an estimated payback period and added in equal parts to general production expenses, as well as depreciation of fixed assets. Thus, the average cost per unit of production is formed;

An example of calculating the total cost.

Start-up costs for starting a business are 1,000,000 rubles, including fixed assets and working capital(conditionally, the full payback period in the business plan is 60 months). Total 16,667 rubles per month.

General expenses (salaries of the director, cleaners, taxes, building rent, lawyer’s services, etc.) amount to 150,000 rubles per month.

1000 units of leather belts were produced in a month (). The total costs for production amounted to 500,000 rubles (cost of leather, electricity, wages for workers, paint, threads).

Total total cost will be - 16667+150000+500000 / 1000 (product units) = 667 rubles for one leather belt (calculations are conditional)

Marginal cost- such calculations are used to determine the break-even threshold for production, plus, of course, profit maximization. What does this mean? There are actually two main elements: total production costs, plus depreciation and start-up capital and the second element is the cost of production itself (how much money we will spend if we produce a unit). So the first category is not directly related to production volumes (or rather, it is extremely elastic). By and large, a salesperson in a store can sell both (or) and 100.

Example of marginal cost calculation.

We take the numbers from the example above, but the calculation method changes:

1 month 1000 belts produced – 16667+150000+500000 / 1000 = 667 rubles

2 month 1500 belts produced - 666667+16667+150000+750000/2500 =633 rubles

3 month 1200 belts produced -1583334+16667+150000+600000/3700 ​​= 635 rubles

As you can see, the marginal cost directly depends on the quantity of products produced and shows how effective it is to increase production in the future. Average reflects the current state of production, trade or provision of services.

There are a huge number of different types of cost, in fact, its type depends on the owner’s desire to control this or that area of ​​work, the main classification looks like this:

• Shop price – this refers to the cost of individual sections of the production cycle. Transferring it to a small business, we can recall the production of fried sunflower seeds, where you can keep separate records of the cost of the frying process and separately the process of packaging the products;
• General business cost (or indirect) - this includes all expenses associated with managing and maintaining the business as a whole, things that are not directly related to the production process (for example, a cleaner or lawyer’s services, etc.).
• Production cost is the sum of workshop and general economic costs;
• Full cost - it is calculated as the sum of production and plus expenses associated with the promotion of goods (advertising, delivery, promotions, presentations), depreciation and, of course, start-up capital (in a proportional breakdown.

Cost structure for business

Regarding the cost structure, two main points can be distinguished:

• Firstly, there is the so-called net cost structure. This gradation is developed and maintained as a cumulative total of total expenses for individual directions(blocks or articles). It can be noted that the gradation is designed for big business, for small individual entrepreneurs or LLCs such a complex system is not needed. True, for a full analysis and, especially, drawing up a business plan, it is worth using an expanded structure.

1. Raw materials involved in the main production (activity) include materials, components, semi-finished products, units, components
2. Energy costs - gasoline, diesel fuel, electricity, other types of fuel (in certain types of production this is one of the most significant expense items).
3. Depreciation of fixed assets - equipment, machines, appliances, display cases, refrigerators, shelving.
4. Salaries of key personnel, including obligatory payments and taxes
5. General production expenses - wages service personnel, advertising costs, office maintenance, and so on.
6. Work of third-party organizations (contractors), outsourcing or simply contract agreements
7. Administrative expenses - expenses for maintaining the management apparatus, paying taxes.

In addition, the cost price is accepted classify by elements of production costs, while a separate article or block may contain several different elements.

The main elements of cost costs:

• costs associated with preparation production capacity, launch;
• costs reflecting investments in technology, production, management decisions;
• investments in the development of the scientific and technical base, development projects, research;
• costs reflecting the service component of the process of releasing goods;
• investments in improving working conditions;
• salary, vacation pay, social contributions;
• mandatory (insurance) payments (contributions);
• acquisition of fixed assets, depreciation;
• purchase of raw materials;
• other costs (including social costs, including “resolution of the issue”);

How to calculate your own cost

In fact, independently calculating the cost of a specific business is not difficult, but the trick, as always, is in the details:

• First, it is necessary to keep full records of activities, and this means not accounting for taxation (this was discussed in the article and), namely economic activity. In Russia, accounting and, as a consequence, costing and tax accounting of costs are two different things.
• Secondly, cost accounting should be carried out by blocks, that is, costs of core activities and management costs (general). By the way, this also applies to costing for stores.
• Third, after summing up the general results, that is, calculating how much was spent, it is imperative to transfer it in the context of sold or produced products. This will give you the opportunity to see the real profitability of the business. That is why when they say that the markup in trade is 100-150%, this absolutely does not mean that the profitability of the business is the same. If we remove from the markup the costs associated with selling products and defects (losses), the markup will decrease to 50-70%, alas, the costs in this business are high.

Ultimately, you will reach your real business profitability indicators, which is very important for any startup.

I often hear the question, how much is cost related to production volume?

There is no definite answer here; it all depends on how high the share of general business expenses is, that is, costs not directly related to production.

For example, if you built own greenhouse and you grow cucumbers in it, at the same time (which gives you the right not to pay taxes), then the level of general economic costs will be minimal, you can even order that there will be no such costs at all. Accordingly, volumes practically do not affect the cost, another thing is when there is a company with staff, paying taxes, then in this case such an influence will be traced and the larger the production, the more noticeable this process.

That's all, if you have any questions, ask

Interesting on this topic

Simply put, we can define the cost of production as a combination of costs expressed in monetary terms aimed at the production and sale of manufactured goods or services. However, there are many concepts of cost, since it increases at different stages of production and management. The topic of this article is production cost, and we will look at this concept in more detail.

Production cost of production: definition

The work of companies is always focused on the production of goods. At the same time, the company incurs costs by investing raw materials, labor and energy resources in the manufactured product, i.e. expenses called production costs.

To find out what expenses make up the production cost of a product, we will learn about the main types of cost. As costs increase and fit into the price of the goods produced, a distinction is made between workshop, production and full cost.

The shop floor consists of the costs incurred production structures firms involved in the product creation process. The production cost is formed by the workshop cost, supplemented by general and target expenses. The full cost is understood as the production cost plus the costs of transportation and delivery of goods to the market.

So, production cost is the totality of all costs of producing a product and does not include costs associated with sales.

Classification of costs for creating a product

The production cost of products includes the costs:

• materials;
• shop staff salaries;
• contributions to funds;
• wear and tear of fixed assets and intangible materials;
• others.

The cost is calculated according to cost items aimed at the production and subsequent sale of products by calculating its cost. A standard grouping of costs is used, which allows the most accurate calculation of the cost of the costing object, for example, the type of product being produced. All costs are distributed according to costing items:

• raw materials and materials, minus useful returnable balances;
• purchased and produced semi-finished products;
• fuel, heat and electricity;
• depreciation of fixed assets/intangible assets;
• remuneration of production workers;
• contributions to funds;
• organization production process and its development;
• general production and general business expenses;
• losses from marriage;
• other production costs;
• selling expenses.

Production cost: formula

The summation of expenses allocated to all of the listed items, except for costs associated with sales, forms the production cost of manufactured products. Simplified calculation formula production cost may look like this: C = M + A + Z + P, where M – materials, A – depreciation, Z – salary, P – other expenses.

Other costs in this formula are understood as target, general production and general industry costs.

Depending on the company’s field of activity, the production cost of a product may also include other industry-specific costs, which often predominate over others. Economists rely on them when they work to reduce costs and increase the profitability of a product. These studies are another purpose of calculating the production cost of a product.

Since in the cost structure, expenses are grouped item by item, each indicator included in the calculation has a corresponding percentage part, and the cost items determine the ratio of the group of expenses to the total amount, clarifying the priority of some and the possibility of reducing others. Since the share cost indicator is influenced by a variety of external and internal economic factors, a constant cost value cannot be achieved even among manufacturers of identical products. Therefore, the concept of actual production cost was introduced, i.e., calculated for a given point in time.

Calculation of production costs is important for the enterprise and has a direct impact on the development of the company's development strategy, its position in the industry, and competent analysis allows the use of production resources in the creation of goods most effectively.

The calculation of production costs in production is determined for various purposes, one of which is pricing. This value is very important for the enterprise, because accurately shows the total amount of money spent on the production of a product. In the future, it is used to set the most effective price for selling products. Thus, analysis of the cost indicator will not allow the organization to become unprofitable and uncompetitive due to high pricing policy. How to correctly determine the cost of a product (service) and what cost items should be included in the calculations so that the result is truthful?

Essence and types of cost

To manufacture one unit of a product, an enterprise spends a certain amount of money on the purchase of materials (raw materials), energy, machines, fuel, employees, taxes, sales, etc. All these expenses ultimately give a total indicator of the funds spent, which is called the cost of 1 piece of product.

Each enterprise in practice calculates this value for planning production and accounting for the finished commodity mass two ways:

• by economic elements of costs (cost of all products);
• calculate costing items per unit of product.

All funds that were spent on the production of products before delivery finished products to the warehouse, they ultimately show the net factory cost. But they still need to be implemented, which also requires costs. Therefore, to obtain full cost you still need to add sales costs to them. This could be, for example, transportation costs, wages for loaders or cranes who participated in the shipment and delivery of products to the customer.

Calculation methods product costs allow you to see what money is spent directly in the workshop and then at the exit of the product from the plant as a whole for delivery to the customer. Cost indicators are important for accounting and analysis at each stage.

Based on these requirements and ideas, there are such types of cost:

1. workshop;
2. production;
3. full;
4. individual;
5. industry average.

Each calculation allows you to analyze all stages of production. Thus, it is possible to determine where costs can be reduced, avoiding unnecessary overspending on the production of commercial products.

When determining the cost units of goods costs are grouped into a general calculation of items. Indicators for each position are tabulated for individual types of expenses and summarized.

Structure of this indicator

Industry productions differ in their specificity of products (provision of services), which influence the cost structure. Different directions are characterized by their special costs for main production, which prevail over others. Therefore, they are primarily paid attention to when trying to reduce costs in order to increase.

Each indicator that is included in the calculations has its own percentage share. All expenses are grouped by item into a general cost structure. Cost items show a percentage of the total. This clarifies which ones are priority or additional production costs.

Per share cost indicator influenced by a variety of factors:

• location of production;
• application of achievements of the scientific and technological process;
• inflation;
• concentration of production;
• change in the interest rate of a bank loan, etc.

Therefore, there is no constant cost price even for manufacturers of identical products. And you need to monitor it very scrupulously, otherwise you can bankrupt the enterprise. Assessing the production costs indicated in the costing items will allow you to timely reduce the costs of producing marketable products and make a greater profit.

In the calculations of enterprises, the calculation method of estimating the cost of products, semi-finished products, and services prevails. Calculations are carried out per unit of commodity mass, which is manufactured at an industrial facility. For example, 1 kW/h of electricity supply, 1 ton of rolled metal, 1 t-km of cargo transportation, etc. The calculation unit must necessarily comply with standard standards of measurement in physical terms.

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Classification of expenses

Production of products consists of the use of raw materials, technical devices, the involvement of service personnel directly involved in production activities and additional materials, mechanisms and persons serving and managing the enterprise. Based on this, cost items are used differently in costing. Only direct costs can be included, for example, when calculating shop costs.

First, for convenience, expenses are classified according to similar criteria and combined into groups. This grouping allows you to accurately calculate the indicator of production costs related to one economic component of the cost.

That's why expenses are pooled into separate classes based on the following similar properties:

• according to the principles of economic homogeneity;
• type of products;
• methods of adding individual goods to the cost price;
• depending on the place of origin;
• intended purposes;
• quantitative component in production volumes;
• etc.

Cost items are classified according to common features to identify a specific object or location of costs.

Classification is made according to economic criteria of homogeneity for calculating costs per unit of manufactured products:

This list of economic elements is the same for calculating costs in all industries, which makes it possible to compare the structure of costs for the manufacture of goods.

Example of calculations

To determine the funds spent on manufacturing products, you need to use one of two methods:

1. based on cost calculation;
2. using production cost estimates.

Usually calculations are carried out for a quarter, half a year, or a year.

Calculation of the cost of manufactured products for any period can be performed according to these instructions:

Calculation example cost of plastic pipes at the manufacturing plant for 1000 m of products and determine the selling price for 1 m of goods:

1. We determine how much money was spent according to paragraphs 4, 5 and 6 of the source data:
   • 2000x40/100= 800 rubles – transferred to funds based on wages;
   • 2000x10/100 = 200 rubles - general production expenses;
   • 2000x20/100 = 400 rubles - general business expenses;
2. The production cost for the manufacture of 1000 m of pipe consists of the sum of the cost indicators in paragraphs 1-6:
   3000+1500+2000+800+200+400= 7900 rub.
3. Cost indicators for product sales
   7900x5/100 = 395 rub.
4. So, the total cost of 1000 m of plastic pipes will be equal to the sum of production costs and sales costs
   7900 + 395 = 8295 RUR
   According to the amount received, the total cost of 1 m of plastic pipe will be equal to 8 rubles. 30 kopecks
5. The selling price of pipe per 1 m, taking into account the profitability of the enterprise, will be:
   8.3+ (8.3x15/100) = 9.5 rub.
6. The company's markup (profit from the sale of 1 m of pipe) is:
   8.3x15/100 = 1.2 rub.

Formula and procedure for calculations

Calculation of total cost(PST) should be determined using the following formula:

PST = MO+MV+PF+TR+A+E+ZO+ZD+OSS+CR+ZR+NR+RS,

Expense items are determined separately for each type of product and then summed up. The resulting amount will show the costs incurred by production in the manufacture and sale of a certain product from the warehouse finished products. This indicator will be the total cost per unit of production, to which profit is then added and the selling price of the product is obtained.

Balance calculation procedure

It is important for an enterprise to obtain an indicator cost of goods sold to identify the profitability of manufactured products. You can understand how much profit was received from each ruble invested in production using the formula for calculating the balance of the cost of goods sold.

Eat two types of calculations, which use:

• Profit from the sale of sold products;

To calculate the profitability indicator, two cost parameters are also used: direct and general production (indirect). Direct costs include costs for materials, equipment and wages of workers that are directly related to the manufacture of products. Indirect costs are cash, spent on equipment repairs, fuels and lubricants, salaries of management personnel, etc., but not directly involved in the creation of goods. To analyze net income from the sale of manufactured products, you do not need to take into account indirect costs.

In commercial enterprises it is carried out two main calculation options budget for direct costs of raw materials:

• normative;
• analytical.

Where cost estimates for the manufacture of products are prepared using the standard method, the cost indicator is calculated more accurately, but takes longer. For large volumes of products it is more acceptable than for companies with small production. The analytical method allows you to determine the cost of production much faster, but the error will be greater. In small enterprises it is used more often. Regardless of how the direct costs of production are calculated, they will be needed further to determine the amount of net profit.

So, when calculating the base, direct costs are taken and additional ones are not included, which makes it possible to more accurately assess the profitability of the manufactured product separately. You will receive the total direct costs of manufacturing products for a certain period. From this amount you need to subtract the amount of unfinished semi-finished products. Thus, an indicator will be obtained that reflects how much money was invested in the manufacture of products during the billing period. This will be the cost of products manufactured and delivered to the warehouse.

To determine the cost of goods sold, you need to know the balances of finished products in the warehouse at the beginning and end of the month. Costs are often calculated individual product to determine how profitable it is to produce it.

Cost calculation formula products sold from warehouse per month as follows:

PSA = OGPf at the beginning of the month + GGPf – OGPf at the end of the month,

• OGPf at the beginning of the month - the balance of finished products in the warehouse at the beginning of the reporting month;
• PGPf – products produced per month at actual cost;
• OGPf at the end of the month – balance at the end of the month.

Received cost goods sold used in calculations to determine profitability. To do this, it is determined as a percentage: profit is divided by the cost of goods sold and multiplied by 100. Profitability indicators are compared for each item of the manufactured product and analyzed what is profitable to manufacture further in production, and what needs to be excluded from production.

The definition of the concept of product cost and methods for calculating it are discussed in the following video:

Product cost is the most important indicator economic efficiency its production. It reflects all aspects of economic activity and accumulates the results of using all production resources. Depends on its level financial results activities of enterprises, rates of expanded reproduction, financial condition business entities.

Analysis of the cost of products, works and services has great importance in the cost management system. It allows you to study trends in changes in its level, establish the deviation of actual costs from normative (standard) ones and their reasons, identify reserves for reducing product costs and assess the enterprise’s work in using opportunities to reduce product costs.

The effectiveness of a cost management system largely depends on the organization of their analysis, which, in turn, is determined by the following factors:

• form and methods of cost accounting used at the enterprise;
• the degree of automation of the accounting and analytical process at the enterprise;
• the state of planning and regulation of the level of operating costs;
• the presence of appropriate types of daily, weekly and monthly internal reporting on operating costs, allowing to quickly identify deviations, their causes and timely take corrective measures to eliminate them;
• the presence of specialists who can competently analyze and manage the cost formation process.

Data is used to analyze product costs statistical reporting“Report on the costs of production and sales of products (works, services) of an enterprise (organization)”, planned and reporting calculations of product costs, data from synthetic and analytical cost accounting for basic and auxiliary production etc.

The objects of product cost analysis are the following indicators:

• full cost of production as a whole and by cost elements;
• level of costs per ruble of manufactured products;
• cost of individual products;
• individual cost items;
• costs by responsibility centers.

Product cost analysis usually begins with studying the total cost as a whole and by main elements(Table 11.1).

The total cost of production may change:

• due to the volume of production;
• product structure;
• level of variable costs per unit of production;
• amounts of fixed expenses.

When the volume of production changes, products increase only variable expenses(piece-rate wages of production workers, direct material costs, services); fixed costs(depreciation, rent, time wages of workers and administrative personnel, general business expenses) remain unchanged in short term provided that the previous production capacity of the enterprise is maintained (Fig. 11.1).

The cost line in the presence of fixed and variable costs is an equation of the first degree

where Ztot is the total cost of production;

VBP - volume of production of products (services);

b is the level of variable costs per unit of product (service);

A is the absolute amount of fixed costs for the entire output.

Data for factor analysis the total amount of costs, dividing costs into fixed and variable, are given in table. 11.2 and 11.3.

From the table 11.3 it is clear that due to reduction in production by 5% (I VBP = 0.95) the amount of costs decreased by 2,325 thousand rubles. (63,675 - 66,000).

By changing the product structure the amount of costs increased by 3,610 thousand rubles. (67,285 - 63,675). This indicates that the share of cost-intensive products in the total production volume has increased.

Due to an increase in the level of unit variable costs the total amount of costs increased by 7,543 thousand rubles. (74,828 - 67,285).

Fixed expenses increased by 6,682 thousand rubles. (81,510 - 74,828), which was also one of the reasons for the increase in total costs.

Thus, the total amount of costs is 15,510 thousand rubles higher than the base one. (81,510 - 66,000), or by 23.5%, including due to changes in the volume of production and its structure - by 1,285 thousand rubles. (67,285 - 66,000), and due to the increase in production costs - by 14,225 thousand rubles. (81,510 - 67,285), or by 21.5%.

It is possible to deepen the analysis of the total cost of producing products (services) through the factor decomposition of specific variable costs and the sum of fixed costs (Fig. 11.2).

Mathematically, this relationship can be represented as follows:

Any type of cost can be represented as a product of two factors:

• the amount of resources or services consumed (raw materials, supplies, fuel, energy, man-hours, machine-hours, credits, rented space, etc.);
• prices for resources or services.

In order to establish how much the amount of costs has changed due to these factors, it is necessary to have the following data on the costs of actual production:

1.The essence of the concept of initial cost

Product cost

Cost of individual trade items (types of products)

2. Original cost industrial products and their structures

3. Technical and economic factors and reduction reserves initial cost

Cprime cost- these are all costs ( costs), incurred by the enterprise for the production and sale (sale) of products or services

Original cost- this is the valuation of products (works, services) used in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources and others costs for its production and sale

Cprime cost- this is the expense enterprises directly related to the production, purchase and sale of products, implementation works and provision of services

Original cost of production- This monetary value direct expenses enterprises for the production and sale of products.

The essence of the concept of initial cost: Obtaining the greatest effect with the least cost, saving labor, material and financial resources depend on how to solve the issues of reducing prices without marking up products. The immediate objectives of the analysis are: checking the validity of the plan at the initial cost, the progressiveness of cost standards; assessing the implementation of the plan and studying the reasons for deviations from it and dynamic changes; identifying reserves for reducing the initial cost; finding ways to mobilize them. Identification of reserves for reducing the initial cost should be based on a comprehensive technical and economic analysis work

enterprises: study of the technical and organizational level of production, use of production facilities and fixed assets, raw materials, labor, economic relations. Costs of living and materialized labor in process production are production costs. In the conditions of commodity-money relations and the economic isolation of the enterprise, differences inevitably remain between the social costs of production and the expenses of the enterprise. Social production costs are the totality of living and embodied labor, which is expressed in the cost of production. An enterprise's costs consist of the entire amount of the enterprise's costs for the production of products and their sale. These costs, expressed in monetary terms, are called costing and are part of cost product. It includes price raw materials, materials, fuel, electricity and other labor items, depreciation, production personnel and other cash expenses. Reducing prices without marking up products means saving embodied and living labor and is the most important factor in increasing production efficiency and increasing savings. The largest share in the costs of industrial production falls on basic materials, and then on and depreciation charges. The initial cost of production is interconnected with production efficiency indicators. It reflects most of the cost of products and depends on changes in the conditions of production and sale of products. Technical and economic factors of production have a significant impact on the level of costs. This influence manifests itself depending on changes in technology, technology, production company, in the structure and quality of products and on the cost of its production. Cost analysis, as a rule, is carried out systematically throughout the year in order to identify internal production reserves for reducing them.

In economics and for applied problems, several types of initial cost are distinguished:

Full initial cost (average) - the ratio of total costs to production volume;

Marginal initial cost is the initial cost of each subsequent unit produced;

Types of initial cost:

Price without markup for costing items (distribution of costs for compiling the initial cost according to accounting items);

Price without extra charge for cost elements.

A modern way to fairly determine the full price without a markup product- accounting of costs by type of activity (Activity-based costing)

The price without markup changes with each unit produced or purchased product or services. Here's a simple example:

You drove your car to the store to buy a pack of butter, costing 30 rubles. We will calculate this pack for you without any extra charge. You have spent one hour of time. Let's say an hour of your time is valued at 100 rubles. You have used up fuel in your car. Let's say fuel was spent in the amount of 50 rubles. Also yours is worn out (). Let's say depreciation 10 rubles were written off. Thus, the initial cost of your pack of butter will be 190 rubles. (price*quantity+costs)/quantity. But if you purchased 2 packs of oil, the initial cost will change. (price*2+costs)/2 = 110 rubles per pack.

The initial cost of products (works, services) is the valuation of those used in Costs of living and materialized labor in production of products (works, services) natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.

Initial cost of production

The initial cost of production is a synthetic, generalizing indicator that characterizes all aspects of the enterprise’s activities, as well as reflecting the efficiency of its work.

The initial cost of production includes the following costs:

for preparation of production and development of money issue of new types of products, start-up work;

market research;

directly related to the production of products, due to technology and company production, including management costs;

to improve technology and companies production process, as well as improving the quality of manufactured products;

for sales of products (packaging, transportation, advertising, storage, etc.);

recruitment and training;

other cash expenses of the enterprise related to money issue and sales of products.

There is the following classification of costs:

by degree of homogeneity - elemental(homogeneous in composition and economic content - material costs, wages, deductions from it, depreciation charges, etc.) and complex(different in composition, covering several elements of costs - for example, for the maintenance and operation of equipment);

in connection with production volume - permanent(their total value does not depend on the quantity of manufactured products, for example, the cost of maintaining and operating buildings and structures) and variables(their total amount depends on the volume of manufactured products, for example, the costs of raw materials, basic materials, components). Flow variables can in turn be divided into proportional(change in direct proportion to the volume of production) and disproportionate;

according to the method of attributing costs to the price without markup of individual trade items - straight(directly related to the manufacture of certain trade items and are charged directly to the cost of each of them) and indirect(related to the production of several types of trade items, they are distributed among them according to some criterion).

One should also distinguish total costs(for the entire volume of production for a certain period) and consumption per unit of production.

Initial cost of individual trade items (types of products)

When determining the initial cost of individual types of products (works, services), the grouping of costs per unit of production by costing items is used, which is necessary in the process of pricing for different types items of trade (products), calculating their profitability, analyzing the costs of producing identical items of trade with competitors, etc.

There are planned and actual calculations.

The main object of calculation is finished trade items (products) intended for release outside the enterprise.

The list of costing items, their composition and methods of distributing costs by type of product (work, service) are determined by industry regulations methodological recommendations on issues of planning, accounting and calculating the initial cost of products (works, services), taking into account the nature and structure of production.

Most industrial enterprises have adopted the following standard (approximate) nomenclature of costing items:

Raw materials and materials;

technological energy;

main wage production workers;

additional production workers;

deductions for social needs from the basic and additional wages of production workers;

shop (general production) expenses;

general running costs;

preparation and development of production;

non-production expenses (for analysis of market conditions and sales).

The sum of the first seven items forms the workshop initial cost, nine - the production cost, and all items - the full initial cost of production.

In the context of the transition, many small and medium-sized enterprises use a reduced range of costing items.

The structure of the initial cost for costing items shows: the ratio of expenses to the full price without markup of products, what was spent, where it was spent, for what purposes the funds were directed. It allows you to highlight the costs of each workshop or division of the enterprise.

If in the production cost estimate only economically homogeneous elements of costs are combined, then in the calculation items only some are homogeneous, and the rest include different kinds costs, i.e. are complexes.

Factors that ensure a reduction in the initial cost include: saving all types of resources consumed in production - labor and material; increasing labor efficiency, reducing losses from defects and downtime; improving the use of basic production assets; application latest technology; cost reduction for sales products; change in structure production program as a result of assortment shifts; reduction of management costs and other factors.

Price without extra charge for industrial products and their structures

Product cost is one of the most important economic indicators of the activities of industrial enterprises and associations, expressing in monetary form all the costs of the enterprise associated with the production and sale of products. The price without markup shows how much the products it produces cost the company. The price without markup includes the costs of past labor transferred to the product ( depreciation fixed assets, the cost of raw materials, materials, fuel and other material resources) and expenses for payment labor of enterprise employees (wages).

There are four types of initial cost of industrial products. The workshop initial cost includes the costs of a given workshop for the production of products. The general factory (general factory) initial cost shows all the enterprise’s expenses for the production of products. The full initial cost characterizes the enterprise’s costs not only for production, but also for the sale of products. The industry price without markup depends both on the performance of individual enterprises and on the production company in the industry as a whole.

A systematic reduction in the initial cost of production provides the state with additional funds for both further development social production, and to improve the material well-being of workers. Reducing prices without marking up products is the most important source of profit growth for enterprises.

Expenses for the production of industrial products are planned and accounted for by primary economic elements and cost items.

Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the total need of the enterprise for material resources, the amount of depreciation of fixed assets, expenses for payment labor and other cash expenses of the enterprise. IN industry The following grouping of expenses according to their economic elements has been adopted:

Raw materials and basic materials,

auxiliary materials,

fuel (from the side),

energy (from the side),

Depreciation of fixed assets,

Wage,

deductions for social insurance,

other costs not distributed among elements

The ratio of individual economic elements in total costs determines the structure of production costs. In different industries industry the structure of production costs is not the same; it depends on the specific conditions of each industry.

Grouping costs by economic elements shows material and cash expenses enterprises without distributing them to certain types of products and other economic needs. Based on economic elements, as a rule, it is impossible to determine the initial cost of a unit of production. Therefore, along with grouping expenses by economic elements, production costs are planned and taken into account according to cost items (costing items).

Grouping costs by cost items makes it possible to see expenses by their place and purpose, to know how much it costs the company to produce and sell certain types of products. Planning and accounting of the initial cost by cost items are necessary in order to determine under the influence of what factors a given level of initial cost was formed and in what directions the struggle should be waged to reduce it.

In industry, the following nomenclature of basic costing items is used:

Raw materials

fuel and energy for technological needs

basic salary for production workers

Expenses for maintenance and operation of equipment

shop expenses

general factory expenses

losses from defects, non-production costs. The first seven cost items form the factory initial cost. The total initial cost consists of the factory initial cost and non-production costs. Enterprise costs included in the price without markup of products are divided into direct and indirect. Direct costs include costs directly associated with the manufacture of products and taken into account directly by their individual types: the cost of basic materials, fuel and energy for technological needs, wages of basic production costs, etc. Indirect costs include expenses that are impossible or impractical directly attribute to the initial cost of specific types of products: shop costs, general plant (general factory) costs, for the maintenance and operation of equipment.

Shop and general plant expenses in most industries are included in the initial cost of individual types of products by distributing them in proportion to the amount of wages, production costs (without additional payments according to the progressive bonus system) and the costs of maintaining and operating equipment. For example, the amount of workshop costs for the month amounted to 75 million rubles, and the basic salary of production workers was 100 million rubles. This means that in the initial cost of certain types of products, shop expenses will be included in the amount of 75% of the amount of the basic wages of production workers accrued for certain types of products. The item “Non-production expenses” takes into account mainly the costs of selling finished products (costs of containers, product packaging, etc.) and expenses for research work, personnel training costs, costs for delivering products to the departure station, etc. .P. As a rule, non-production costs are included in the price without markup for certain types of products in proportion to their factory price without markup. The initial cost of individual types of products is determined by drawing up calculations that show the cost of production and sales of a unit of product. Calculations are compiled according to cost items accepted in a given industry. There are three types of calculations: planned, normative and reporting. In planned costing, the initial cost is determined by calculating the costs for individual articles, and in the normative one - according to the standards in force at a given enterprise, and therefore, unlike planned costing, due to a decrease in standards as a result of organizational and technical measures, it is revised, as a rule, monthly. Reporting costing is prepared based on data accounting and shows the actual initial cost of the trade item, making it possible to check the implementation of the plan at the initial cost of the trade item and identify deviations from the plan in individual production areas. Correct calculation of the initial cost of products is important: the better the accounting is organized, the more advanced the calculation methods, the easier it is to identify reserves for reducing the initial cost of products through analysis. On industrial enterprises Three main methods are used for calculating prices without markups and taking into account production costs: custom, distribution and standard. The custom method is used most often in individual and small-scale production, as well as for calculating the initial cost of repair and experimental work. This method consists in the fact that production costs are taken into account according to orders for a product or a group of trade items. The actual initial cost of an order is determined upon completion of the manufacture of trade items or work related to this order, by summing up all costs for this order. To calculate the initial cost per unit of production, the total cost of the order is divided by the number of trade items produced.

The incremental method of calculating the initial cost is used in mass production with a short but complete technological cycle, when the products produced by the enterprise are homogeneous in terms of source material and nature of processing. Cost accounting in this method is carried out by stages (phases) of the production process. The normative method of accounting and calculation is the most progressive, because it allows you to monitor the daily progress of the production process, to carry out tasks to reduce prices without marking up products. In this case, production costs are divided into two parts: expenses within the norms and deviations from the norms. All costs within the norms are taken into account without grouping, according to individual orders. Deviations from established standards are taken into account according to their causes and culprits, which makes it possible to quickly analyze the causes of deviations and prevent them in the process of work. In this case, the actual price without markup of trade items using the standard accounting method is determined by summing up expenses according to standards and costs as a result of deviations and changes in current standards.

Technical and economic factors and reserves for reducing the initial cost Currently, when analyzing the actual initial cost of manufactured products, identifying reserves and the economic effect of reducing it, calculations based on economic factors are used. Economic factors most fully cover all elements of the production process - means, objects of labor and labor itself. They reflect the main directions of work of enterprise teams to reduce the initial cost: increasing labor efficiency, introduction of advanced equipment and technology, better use of equipment, cheaper procurement and better use of labor items, reduction of administrative, managerial and other overhead costs for goods, reduction of defects and elimination of unproductive costs and losses.

Savings that determine the actual price reduction without markup are calculated according to the following composition (standard list) of factors:

Increasing the technical level of production. This is the introduction of new, progressive technology and automation of production processes; improving the use and application of new types of raw materials and materials; design changes and technical characteristics trade items; other factors that increase the technical level of production.

For this group, the impact of scientific and technical achievements and best practices on the initial cost is analyzed. For each event it is calculated economic effect, which is expressed in lower production costs. Savings from implementing measures are determined by comparing the cost per unit of production before and after implementing the measures and multiplying the resulting difference by the volume of production in the planned year: E = (SS - CH) * AN, where E is the savings in direct current costs CC - direct current expenses per unit of production before the implementation of the measure CH - direct current costs after the implementation of the measure AN - volume of production in natural units from the beginning of the implementation of the measure until the end of the planned year. At the same time, carryover savings from those activities carried out in the previous year should also be taken into account. It can be defined as the difference between the annual estimated savings and its part taken into account in the planned calculations of the previous year. For activities that are planned over a number of years, savings are calculated based on the amount of work performed using new equipment, only in reporting year, without taking into account the scale of implementation before the beginning of this year.

A reduction in the original cost may occur during creation automated systems management, use of computers, improvement and modernization of existing equipment and technology. Costs are reduced and as a result integrated use raw materials, the use of economical substitutes, the full use of waste in production. A large reserve also conceals the improvement of products, a reduction in their material and labor intensity, a reduction in the weight of machinery and equipment, a reduction in overall dimensions, etc. Improving the company's production and labor. A decrease in initial cost may occur as a result of changes in the company's production, forms and methods of labor with the development of production specialization; improving production management and reducing production costs; improving the use of fixed assets; improvement of logistics; reduction of transport costs; other factors that increase the firm's level of production. With the simultaneous improvement of technology and the production company, it is necessary to establish savings for each factor separately and include them in the appropriate groups. If such a division is difficult to make, then savings can be calculated based on the targeted nature of the activities or by groups of factors. A reduction in current costs occurs as a result of improving the maintenance of the main production (for example, developing continuous production, increasing the shift ratio, streamlining auxiliary technological work, improving the tool economy, improving the company's control over the quality of work and products). A significant reduction in living labor costs can occur with an increase in standards and service areas, a reduction in lost working time, and a decrease in the number of workers who do not meet production standards. These savings can be calculated by multiplying the number of redundant workers by the average wage in the previous year (with social insurance charges and taking into account the costs of work clothes, food, etc.). Additional savings arise when improving the management structure of the enterprise as a whole. It is expressed in a reduction in management costs and in savings in wages and salaries due to the release of management personnel. With improved use of fixed assets, a decrease in the initial cost occurs as a result of increased reliability and durability of equipment; improving the preventive maintenance system; centralization and introduction of industrial methods of repair, maintenance and operation of fixed assets. Savings are calculated as the product of the absolute reduction in costs (except wear and tear) per unit of equipment (or other fixed assets) by the average amount of equipment (or other fixed assets). Improvement of logistics and use of material resources is reflected in a reduction in the cost of raw materials and materials, a reduction in their prices without markup due to a reduction in procurement and storage costs. Fare are reduced as a result of reduced costs for delivery raw materials and materials from supplier to enterprise warehouses, from factory warehouses to places of consumption; reducing the cost of transporting finished products. Certain reserves for reducing the initial cost are included in the elimination or reduction of costs that are not necessary in a normal production process (excessive consumption of raw materials, materials, fuel, energy, additional payments to workers for deviations from normal supplier conditions, overtime work, payments for regressive claims, etc. ). Identifying these unnecessary expenses requires special methods and attention of the enterprise team. They can be identified by conducting special surveys and one-time accounting, when analyzing data regulatory accounting production costs, a thorough analysis of planned and actual production costs. Changes in the volume and structure of products, which may lead to a relative decrease semi-fixed costs(except for wear and tear), a relative reduction in depreciation charges, changes in the nomenclature and range of products, and an increase in their quality. Conditionally fixed costs do not depend directly on the quantity of products produced. With an increase in production volume, their number per unit of production decreases, which leads to a decrease in its initial cost. Relative savings on semi-fixed costs are determined by the formula EP = (T * PS) / 100, where EP is the savings on semi-fixed costs PS is the amount of semi-fixed costs in the base year T is the growth rate of marketable products compared to the base year. The relative change in depreciation charges is calculated separately. Part of the depreciation charges (as well as other production costs) is not included in the initial cost, but is reimbursed from other sources (special funds, payment for external services that are not included in commercial products, etc.), so the total amount of depreciation may decrease. The decrease is determined by the growth rate data for the reporting period period. The total savings on depreciation charges are calculated using the formula EA = (AOC / DO - A1K / D1) * D1, where EA is the savings due to the relative decrease in depreciation charges A0, A1 is the amount of depreciation charges in the base and reporting year K is a coefficient taking into account the amount of depreciation charges attributed to the initial cost of products in the base year D0, D1 - the volume of marketable products of the base and reporting year. To avoid double billing, the total amount of savings is reduced (increased) by the part that is taken into account by other factors. Changing the nomenclature and range of products produced is one of the important factors, affecting the level of production costs. With different profitability of individual trade items (relative to the original cost), shifts in the composition of products associated with improving its structure and increasing production efficiency can lead to both a decrease and an increase in production costs. The impact of changes in the product structure on the price without markup is analyzed based on variable costs for costing items of the standard nomenclature. Calculation of the influence of the structure of manufactured products on the initial cost must be linked to indicators of increase labor efficiency. Improved use natural resources. This takes into account: changes in the composition and quality of raw materials; changes in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; changing others natural conditions. These factors reflect the influence of natural conditions on the value variable costs. An analysis of their impact on price reduction without markup of products is carried out on the basis of industry methods in the extractive industries. Industry and other factors. These include: commissioning and development of new workshops, production units and production facilities, preparation and development of production in existing enterprise associations and enterprises; other factors. It is necessary to analyze the reserves for reducing the initial cost as a result of the liquidation of obsolete and the introduction of new workshops and production facilities on a higher technical basis, with better economic indicators. Significant reserves are included in reducing costs for the preparation and development of new types of products and new technological processes, in reducing startup costs period for newly commissioned workshops and facilities. The calculation of the amount of change in costs is carried out using the formula EP = (C1 / D1 - C0 / D0) * D1, where EP is the change in costs for preparation and development of production C0, C1 - the amount of expenses of the base and reporting year D0, D1 - the volume of marketable products of the base and reporting year. The impact on the initial cost of marketable products of changes in the location of production is analyzed when the same type of product is produced at several enterprises that have unequal costs as a result of using different technological processes. In this case, it is advisable to calculate the optimal placement of certain types of products across enterprises mergers of enterprises taking into account the use of existing capacities, reducing production costs and, based on a comparison of the optimal option with the actual one, to identify reserves. If changes in the value of costs in the analyzed