Cost calculation. What to include and how to count?

Costing is the calculation of the cost of producing or selling a unit of the product (group of units, work, services), determined in value form. In order for the enterprise to work effectively, it is necessary to seriously approach the pricing process.

At the same time, costing is perhaps its main element and the most important stage in calculating the financial result of an enterprise's operations.

Correctly formed costing will help determine an important figure - the break-even point. This, in turn, will make it clear how competitive the product is in the market, and will also provide an opportunity to orient in profitability, mark-ups and calculate the expected profit.

Making such a document in an enterprise that produces homogeneous products is quite simple. At the same time, if semi-finished products are not used in the manufacturing process and there is no work in process at the end of the period, it is enough to collect all production costs. Calculation of unit cost in this case includes costs calculated by simply dividing all expenses by the total number of products.

In general, the general positions of the statements look as follows: basic materials and raw materials, semi-finished products of their production, auxiliary materials, fuel and energy costs, wages for production workers, deductions from FZP for social needs, development costs, , Equipment, as well as general production costs. This is an example of what includes shop floor costing.

If you add to them general economic, other production costs and discounted losses from the marriage - you get the production cost of production. Calculation, which includes commercial costs, fully reflects the list of costs in money terms. All figures are included in the statement based on the accounting data.

It should be noted that documents of this purpose may include preliminary and factual data.

Depending on this, the calculation of the cost of services (products) can be planned, normative and actual.

Planned - this is the basis for calculating the price of products, in which the costs for production and sales, expected in a certain future period, are laid. It is based on progressive norms for the use of the organization's resources, and the planned calculation remains unchanged for the entire established period of time.

The normative costing is based on current standards. It helps to control the production process by identifying deviations.

Actual - represents a reflection of the actual cost of production. Only in it you can see the real costs, costs and losses, which can not be taken into account in the preliminary calculations. That is why it is impossible to imagine the activity of the enterprise without compiling the actual calculation.