The calculation of the cost of production 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 monetary cost of producing a product. In the future, it is used to assign the most efficient price for the sale of products. Thus, the analysis of the cost indicator will not allow the organization to become unprofitable and uncompetitive due to the high pricing policy. How to correctly determine the cost of a product (service) and what items of expenditure need to be included in the calculations in order for the result to be true?

The essence and types of cost

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

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

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

All funds that were spent on the manufacture of products before the delivery of finished products to the warehouse, as a result, show the net factory cost. But they still need to be implemented, which also requires costs. Therefore, to obtain full cost to these you also need to add sales costs. This can be, for example, transportation costs, the salaries of the movers or the crane, who were involved in the shipment and delivery of products to the customer.

Calculation methods the cost of production allows you to see how much money was spent directly in the shop and then at the exit of the product from the plant as a whole for delivery to the customer. Cost metrics are important for accounting and analysis at every stage.

Based on these requirements and concepts, such types of cost:

workshop;
production;
full;
individual;
average industry.

Each cost estimate allows you to analyze all stages of production. Thus, you can determine where you can reduce costs, avoiding overspending of unjustified funds for the release of marketable products.

When determining the cost units of goods costs are grouped into a general cost estimate from items. The indicators for each item are tabulated for individual types of expenses and summarized.

The structure of this indicator

Sectoral industries are distinguished by their specificity of products (provision of services) that affect the cost structure. Different directions are characterized by their own special costs for the main production, which prevail over others. Therefore, first of all, they pay attention to them when they try to reduce the cost in order to increase it.

Each indicator that is included in the calculations has its own percentage. All expenses are grouped by items in general structure cost price. The cost items show the percentage of the total. This clarifies which of these are the priority or additional production costs.

Per share cost indicator a variety of factors affect:

location of production;
application of the achievements of the scientific and technical process;
inflation;
concentration of production;
the change interest rate bank loan etc.

Therefore, even manufacturers of the same product do not have a constant value of the cost price. And you need to follow it very scrupulously, otherwise you can bankrupt the enterprise. Evaluation of production costs indicated in the calculation items will allow to promptly reduce the cost of manufacturing marketable products and get a large profit.

In the calculations of enterprises, the calculation methodology for assessing the cost of production, semi-finished product, and services prevails. Calculations are carried out per unit of commodity weight, which is manufactured at an industrial facility. For example, 1 kWh of electricity supply, 1 ton of rolled metal, 1 ton-km of cargo transportation, etc. The unit of calculation must necessarily comply with the standard standards of measurement in kind.

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Cost classification

Production of products consists in the use of raw materials, technical devices, attracting 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 in different ways in the cost estimates. Only direct costs may be included, for example, when calculating a shop floor cost.

Initially, 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 costs combine into separate classes with similar properties:

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

Cost items are classified by common features to identify a specific object or place of implementation of costs.

The classification is made on economic grounds of homogeneity for calculating the cost per unit of manufactured products:

This list of economic elements is the same for calculating the cost 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 the manufacture of products, you need to use one of two methods:

based on cost estimates;
applying an estimate of production costs.

Usually the calculation is carried out for a quarter, half a year, or a year.

The calculation of the cost estimate of manufactured products for any period can be performed according to this instruction:

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

We determine how much money was spent according to paragraphs 4, 5 and 6 of the initial data:
- 2000x40 / 100 = 800r - deducted to funds, based on wages;
- 2000x10 / 100 = 200 r - general production costs;
- 2000x20 / 100 = 400 r - general expenses;
The production cost for the manufacture of 1,000 m of pipe consists of the sum of the cost indicators in items 1-6:
3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 p.
Cost indicators for product sales
7900x5 / 100 = 395 p.
So, the total cost of 1000 m of plastic pipes will be equal to the sum of the production cost and sales costs
7900 + 395 = 8295 p
According to the received amount, the total cost of 1 m of plastic pipe will be equal to 8p. 30 kopecks.
the selling price of a pipe for 1 m, taking into account the profitability of the enterprise, will be:
8.3+ (8.3x15 / 100) = 9.5 p.
the enterprise's margin (profit from the sale of 1 m of pipe) is:
8.3x15 / 100 = 1.2 p.

Formula and order of calculations

Calculation of the full cost price(PST) must be determined by the following formula:

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

Consumable 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 specific item from the warehouse. finished products... This indicator will be the total cost for a 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 determine the profitability of the manufactured products. To understand how much profit was received from each ruble invested in production, you can use the formula for calculating the balance of the cost of goods sold.

There is two types of calculations which use:

Profit from the sale of products sold;

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

Commercial enterprises carry out two main calculation options direct raw material costs budget:

normative;
analytical.

Where a cost estimate is made for the manufacture of products using the standard method, the cost indicator is calculated more accurately, but more time-consuming. For large volumes of products, it is more acceptable than for firms with small production. The analytical method allows you to determine the cost of production much faster, but the error will be greater. In small businesses, 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 baseline, direct costs are taken and do not include additional costs, which makes it possible to more accurately assess the profitability of the manufactured product separately. You will receive a total of 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 for settlement period... This will be the cost of the products manufactured and delivered to the warehouse.

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

The formula for calculating the cost price products sold from the warehouse per month as follows:

PSP = WGPf at the beginning of the month + PWPf - WGPf 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 manufactured per month at actual cost;
OGPf at the end of the month - the balance at the end of the month.

The resulting cost of goods sold is used in calculations to determine profitability. To do this, it is revealed as a percentage: profit is divided by the cost of goods sold and multiplied by 100. Profitability indicators are compared for each position of the manufactured goods and analyze what is profitable to make further in production and what needs to be excluded from production.

The definition of the concept of the cost of production and methods of its calculation are discussed in the following video:

Note... The texts of the problems were taken from the forum.

Tasks in economics for drawing up a calculation of the planned cost of the product

Problem 1... Make a planned cost estimate for the shop floor cost of the product

Make a calculation of the planned shop cost of products A and B. Annual production of parts of the machine shop: A - 100 thousand pieces, B - 150 thousand pieces. Equipment maintenance and operating costs and shop floor costs are allocated in proportion to the basic wages of production workers. Transportation and procurement costs are 5% of the price of materials.

№	Name	Product A	Product B
1	Consumption rates of materials
2	Part material	Steel	Brass
3	Workpiece weight, kg	1,8	2,0
4	Part weight, kg	1,65	1,6
5	Price for 1 kg of material, rub	15,1	76
6	Price of 1 kg of waste, rub	4,0	18,5
7	Expenditures
8	Basic salary of production workers for one part, rubles	4,8	6,8

Additional salary,% of the basic salary - 10
Social contributions, from the amount wages - 26%
RSEO based on the annual program for the production of parts, thousand rubles - 22.7
Workshop costs, thousand rubles - 17.1

A comment.
Almost normal condition. However, it should be noted that in " real life"The mass of recyclable waste will never be equal to the mass of the workpiece minus the weight of the finished part. During processing, both waste processes and losses in the form of metal dust during grinding take place, the chips may not get into the chip removal mechanism, but be washed off with cutting fluids and get into filters, etc.

Another important nuance. The distribution of costs by basic wages is typical for industries in which the creation of basic value occurs as a result of skilled labor. But people tend to make mistakes and such a technological process will inevitably lead to the appearance of a technologically inevitable marriage in the technological process. It is not clear why it is not in the problem. If such a defect does not arise, the distribution base has been chosen incorrectly, since then the value is created due to the operation of the equipment and the distribution base should be machine time. It is a pity that such nuances are not taught to students.

Another nuance that "jars the eye". Transport procurement costs (according to accounting policies enterprises), of course, can be distributed as a percentage, but not to the price of the material, but to the book value! The book value includes not only the purchase price, but also customs costs, duties, etc. (see the lesson "accounting for raw materials and materials"), and, of course, the TZR themselves. In order to facilitate the accounting processes, inventory reserves are accumulated on a separate account and written off in proportion to the book value (but not the price!) Which already includes all other expenses, except for transportation.

V technological processes metalworking inevitably the use of auxiliary materials. Why they are not provided in the task is unknown. Also unclear where the tool costs? Do not use your finger to handle metal!

Solution.

First, we consider all the costs of the product

№	Article	Product A	Product B
9	Basic materials (page 3 x page 5 + TZR)	28,54	159,60
10	Returnable waste (deductible) (page 3 - page 4) x page 6	0,60	7,40
11	Material costs for 1 product (page 9 - page 10)	27,94	152,20
12	Basic and additional wages for one product (line 8 + 10% by condition)	5,28	7,48
13	Payroll accruals (line 12 x 26% on condition)	1,37	1,94
14	Labor costs for 1 product with accruals	6,65	9,42
15	Total direct costs of production per item (see disclaimers in comments) p. 11 + p. 14	34,59	161.62
16	RSEO (page 8 x Issue) / (page 8A x Issue + page 8B x Issue) x RSEO / Issue	0,07	0,10
17	General workshop expenses (line 8 x Issue) / (line 8A x Issue + page 8B x Issue) x Workshop / Issue	0,05	0,08
18	Total workshop cost (line 16 + line 17 + line 18)	34.71	161.80

Explanations regarding line 16. For the calculation, it is necessary to calculate the weighted average, taking into account the volume of output. That is, the RSEO should be distributed as 32% for product A and 68% for product B. After that, we multiply the resulting value by the sum of the RSEO and divide by the output to get the figure for one part.

Line 17 is considered similar.

Clarifications on line 18. The way it is calculated in the decision - it is categorically not recommended to count in practice! This is due to rounding errors. It is necessary to use the calculation method for the production program as a whole, and then divide the result obtained by the production program in order to show the cost estimate for one item. Insofar as errors can be very large! I gave this solution only (!!!) in order to understand the logic of cost increases, since it is more understandable for mastering.

Task 2. Determine the percentage of the planned cost reduction based on the cost reduction plan

At the industrial enterprise, it is planned to carry out a number of measures to reduce costs and improve product quality in the planned year. However, the implementation of some activities will increase operating costs. The data on the actual costs of the enterprise and the expected change in costs in the planning year are presented below.

Define: Cost of marketable products for the planned year, based on the level of costs per 1 hryvnia of marketable products in the reporting year; total cost savings under the influence of all factors; costs per 1 hryvnia of marketable products in the planned year and the percentage of their decrease in comparison with the reporting year.

Solution:

The cost price of marketable products for the planned year, based on the level of costs per 1 hryvnia of marketable products in the reporting year, is found by the formula:

C = TP * W ftch. for 1 UAH

TP- commercial products in the planned year.

Z f ch. for 1 UAH... - actual costs per 1 hryvnia of marketable products in the reporting year.

Substitute the values into the formula

С = 32 * 0.85 = 27.2 million UAH.

The total cost savings under the influence of all factors is found by the formula:

E c = C- (OE by increasing the technical level of production + OE by improving the organization of production and work + OE by changing the volume and structure of production) + DZ

WITH- The cost of marketable products for the planned year, based on the level of costs per 1 hryvnia of marketable products in the reporting year.

OE- Expected operating cost savings in the planning year.

DZ – additional expenses to improve product quality.

Substitute the values into the formula.

Total savings = 27.2 - (280 +130 + 470) = 26320 + 500 = 26820 thousand UAH.

Cost savings per 1 hryvnia of marketable products in the planned year are found by the formula:

In modern conditions of implementation economic activity at enterprises of various industries, the problem of reducing production costs, increasing profits and production profitability remains urgent. In this regard, the responsible site accounting the company is the calculation, costing.

Concept and what is included in the cost

The cost of production is understood as the totality of all costs produced by an economic entity for its production. The composition of the costs included in the cost of production includes:

the amount of raw materials or materials spent in the production of products;
the amount of wages (both basic and additional) accrued to industrial workers engaged in the production of products;
accrued deductions in extrabudgetary funds from the amount of wages of industrial workers engaged in the production of products;
the amount of fuel and electricity consumed in the production of a certain type of product;
the amount of expenses for the development and preparation of production of new types of products;
the sums of general production and general business expenses attributed to a certain type of product in accordance with the calculated coefficient;
costs that were incurred for packaging, transportation of a certain type of finished product, and other costs.

To calculate the cost of production, it is necessary to add up all the costs associated with its production and sales.

Cost: Formula

It should be noted that you can make a calculation the following types cost price:

production;
complete.

When calculating the production cost, it includes all production costs, excluding sales costs (selling expenses).

To calculate the total cost, the calculated production cost is increased by selling expenses (selling expenses).

Production cost - calculation formula (1) of production cost:

S / S production = M + P - V + E + T + ZPos + ZPdop + Report + RPOP + PB + PR + OPR + OXR, (1)

where M is the cost of raw materials and supplies;

P - costs for semi-finished products;

B - the amount of returnable waste;

E - electricity costs;

Т - fuel costs;

ЗПосн - the cost of paying the basic wages of workers engaged in the production of products;

ЗПдоп - the cost of paying additional wages for workers involved in the production of products;

Report - the amount of contributions to funds, which are off-budget, on the basic and additional wages of production workers;

RPOP - the amount of expenses for the preparation and development of production;

PB - the amount of losses from marriage;

ПР - the sum of other costs;

ODA - part of general production costs;

OXR is a part of general business expenses.

The total cost is calculated using Formula 2:

C \ C full = C \ C production + RK, (2)

where C \ C production - production cost;

RK - commercial expenses.

Calculation of the cost of production in production: an example

Consider an example of calculating the indicator of the cost of production based on the initial data presented in table 1.

Table 1. Initial data for determining the cost of production, thousand rubles.

Index	March 2017	April 2017
1. Raw materials and materials	456356	480679
2. Purchased semi-finished products	127568	187654
3. Returnable waste	20679	21754
4. Energy costs for technological purposes	4580	4860
5. Fuel costs for technological purposes	2467	2070
6. Basic wages of production workers	34578	35560
7. Additional wages of production workers	11098	10655
8. Contributions to off-budget funds in the amount of basic and additional wages of production workers	13795	13957
9. Expenses for the development and preparation of production of new types of products	3560	3890
10. General production costs	6777	7132
11. General operating expenses	7907	7698
12. Selling expenses (selling expenses)	3540	4135
13. Production cost (1+ 2 -3 + 4 + 5 + 6 + 7 + 8 + 9 +10 +11)	648007	732401
14. Full cost price (13 + 12)	651547	736536

The calculated total cost (indicator 14) reflects the sum of all costs for the entire volume of production. Provided that the enterprise produces 560 thousand pieces in March 2017, and 550 thousand pieces in April. the total cost of one unit of production will be:

March 2017: 651,547 / 560 = 1163.47 rubles;
April 2017: 736536/550 = 1339.15 rubles.

Costing

At the end of the reporting period, the costs are calculated in monetary terms for the entire output of a certain type of product or one unit of a certain type of product in special forms of documents, it is possible to use the possibilities software... In this case, the process of calculating the cost of production is carried out.

Costing is a grouping of costs by cost item. The list of expense items is established by the enterprise independently. As a rule, the calculation of the calculation is carried out - for the following standard items of expenditure:

raw materials and basic materials;

purchased products and semi-finished products;

fuel and energy for technological needs;

basic wages of production workers;

additional wages production workers;

deductions for social needs of production workers;

equipment maintenance and operation costs;

general shop expenses;

general production costs;

losses from marriage;

non-production costs.

According to the method of attributing costs to the cost of production, all costs are subdivided into direct and indirect ones.

Direct costs are strictly targeted costs. They are directly related to the manufacture of products and are included in the cost of a particular type of product by the direct counting method in accordance with the established consumption rates. Such expenses are considered basic materials, purchased semi-finished products, fuel and energy for technological needs, basic and additional wages. At the same time, auxiliary materials used, for example, for repairing a machine, cannot be attributed directly and directly to the cost of a unit of production. They form part of the indirect (overhead) costs.

Indirect costs make it possible to manufacture several types of goods and therefore cannot be directly attributed to a specific type of product. For example, expenses for the maintenance and operation of equipment, wages of warehouse workers, etc. General production costs are indirect.

All costs from the point of view of their relationship with the volume of production are divided into variable (proportional) and constant. Variable costs change in direct proportion to changes in the volume of production (costs for basic materials, components and wages of basic workers). Fixed costs - part of the costs of producing products for a certain period of time, the value of which does not depend on the volume of products produced during this period ( depreciation deductions, the salary of the management personnel of the enterprise). It should be noted that, in reality, expenses attributed to fixed ones somewhat increase with an increase in production volume, therefore, in the literature and regulatory documents, they are sometimes called conditionally - fixed.

Using the data from table. 2.1 - 2.4 it is necessary to form a cost estimate for products A and B in the following form (Table 2.7).

Overhead costs are allocated to products in accordance with the labor intensity of manufacturing products according to the wage ratio:

Coefficient =Wages for the production of this product

wages The amount of wages for the production of all products

Product A:

Unit costs (metal) = 0.1 * 1 180 = 118 (rub.),

Unit costs (fuel) = 0.05 * 984 = 49.2 (rubles),

Unit costs (electricity) = 408 * 0.1968 = 80.3 (rubles).

Costs for the entire production output (metal) = 600 * 118 = 70 800 (rub.),

Costs for the entire production output (fuel) = 600 * 49.2 = 29 520 (rubles),

Costs for the entire output of products (electricity) = 600 * 80.3 = 48 176.64 (rubles).

For the entire production output = Wages of pieceworkers per unit of production * All production output = 75 * 600 = 45,000 (rubles).

Per unit of production = Wages of pieceworkers per unit of production * 26.2% = 75 * 0.262 = 19.65 (rubles).

Table 2.7. Costing

	Product A 600
Consumption rate	Price without VAT, rub.		Costs for the entire issue, rub.


Electricity
Wages of pieceworkers
Deductions from wages of pieceworkers
Total variable costs
Overheads
Full cost
Estimated expense items	Product B 1 100
Consumption rate	Price without VAT, rub.	Unit costs, rub.	Costs for the entire issue, rub.


Electricity
Wages of pieceworkers
Deductions from wages of pieceworkers
Total variable costs
Overheads
Full cost
Estimated expense items	The amount of expenses for products, rub.


Electricity
Wages of pieceworkers
Deductions from wages of pieceworkers
Total variable costs
Overheads
Full cost

Total variable costs per unit of output = Cost per unit of output (metal) + Cost per unit of output (fuel) + Cost per unit of output (electricity) + Wages of pieceworkers per unit of output + Deductions from wages of pieceworkers per unit of output = 118 + 49.2 + 80.3 + 75 + 19.65 = 297.87 (rub.).

Overhead costs per unit of production = Wages of pieceworkers per unit of production / Wages of pieceworkers for the entire output * Total variable costs per unit of production = 75/45,000 * 297.87 = 0.5 (rubles).

Total cost per unit of production = Total variable costs per unit of production + Overhead costs per unit of production = 297.87 + 0.5 = 298.37 (RUB).

Total variable costs for the entire output = Costs for the entire output (metal) + Costs for the entire output (fuel) + Costs for the entire output (electricity) + Wages of pieceworkers for the entire output + Deductions from the wages of workers - for the entire production output = 70800 + 2952 + 48 176.64 + 45 000 + 11 790 = 178 718.64 (rub.).

Overhead costs for the entire output = All output * Overhead costs per unit of output = 600 * 0.5 = 300 (rub.).

Total cost for the entire output = Total variable costs for the entire output + Overhead costs for the entire output = 178,718.64 + 300 = 19,018.64 (rubles).

Product B:

Unit cost = Consumption rate * Price without VAT

Unit costs (metal) = 0.08 * 1180 = 94.4 (rubles),

Unit costs (fuel) = 0.001 * 984 = 0.984 (rub.),

Unit costs (electricity) = 258 * 0.1968 = 50.77 (rubles).

Cost of total output = Total output * Cost per unit of output

Costs for the entire production output (metal) = 1,100 * 94.4 = 103,840 (rubles),

Costs for the entire production output (fuel) = 1,100 * 0.984 = 1082.4 (rubles),

Costs for the entire output of products (electricity) = 1,100 * 50.77 = 55,851.84 (rubles).

Wages of pieceworkers for the entire output = Wages of pieceworkers per unit of output * All output = 100 * 1,100 = 110,000 (rubles).

Deductions from the wages of pieceworkers per unit of production = Wages of pieceworkers per unit of production * 26.2% = 100 * 0.262 = 26.2 (rubles).

Deductions from the wages of pieceworkers for the entire output = Wages of pieceworkers for the entire output * 26.2% = 110,000 * 0.262 = 28,820 (rubles).

Overhead costs per unit of production = Wages of pieceworkers per unit of production / Wages of pieceworkers for the entire output * Total variable costs per unit of production = 100/110,000 * 272.35 = 0.25 (rubles).

Total cost per unit of production = Total variable costs per unit of production + Overhead costs per unit of production = 272.35 + 0.25 = 272.62 (RUB).

Total variable costs for the entire output = Costs for the entire output (metal) + Costs for the entire output (fuel) + Costs for the entire output (electricity) + Wages of pieceworkers for the entire output + Deductions from the wages of workers -dealers for the entire output = 103,840 + 1082.4 + 55,851.84 + 110,000 + 28,820 = 299,594.24 (rub.).

Overhead costs for the entire output = All output * Overhead costs per unit of output = 1,100 * 0.25 = 272 (rub.).

Total cost for the entire output = Total variable costs for the entire output + Overhead costs for the entire output = 299,594.24 + 272 = 299,866.24 (rubles).

The amount of expenses for products:

Metal = Costs for the entire output (metal) of item A + Costs for the entire output of products (metal) for item B = 70 800 + 103 840 = 174 640 (rub.).

Fuel = Costs for the entire output (fuel) of item A + Costs for the entire output (fuel) of item B = 2,952 + 1082.4 = 4034.4 (rubles).

Electricity = Costs for the entire output (electricity) of item A + Costs for the entire output (electricity) of item B = 78 176.64 + 55 851.84 = 134 028.48 (rubles).

Wages of pieceworkers = Wages of pieceworkers for the entire output of a product A + Wages of pieceworkers for the entire output of a product B = 45,000 + 110,000 = 155,000 (rubles).

Deductions from wages of pieceworkers = Deductions from wages of pieceworkers for the entire output of product A + Deductions from wages of pieceworkers for the entire output of product B = 11,790 + 28,820 = 40,610 (rubles).

Total variable costs = Total variable costs for the entire output of product A + Total variable costs for the entire output of product B = 178 718.64 + 299 594.24 = 478 312.88 (rubles).

Overhead costs = Overhead costs for the entire output of product A + Overhead costs for the entire output of product B = 300 + 272 = 572 (rubles).

Full cost = Full cost for the entire output of product A + Full cost for the entire output of product B = 19,018.64 + 299,866.24 = 318,884.88 (rubles).

At the enterprise, cost accounting is carried out according to the following items:

1. Raw materials and basic materials. Under this article, separately for each species, the cost of livestock transferred for slaughter in meat and fat production is taken into account; the cost of meat, by-products, edible fats and intestinal products of our own meat and fat production, transferred to sausage and canning production.

2. Recyclable waste. This is the cost of the livestock capitalized from production separately for each type of livestock at the prices of the possible use of confiscated carcasses, intestinal barrels, technical fat mass and other wastes. When calculating the cost of production, the cost of returnable waste is deducted from production costs.

3. Transportation and procurement costs. These are expenses for the maintenance of reception centers, livestock for them, for the transportation of livestock to the meat processing plant, the amounts reimbursed to the suppliers for the delivery of livestock to the meat processing plant. These costs are accounted for separately for each type of livestock.

4. Auxiliary materials for technological purposes. This is the cost of spices, chemicals, packaging materials, containers, feed for ante-slaughter, etc.

5. Fuel and electricity for technological purposes.

6. Basic wages of production workers.

7. additional charges labor of production workers.

8. Contributions for social needs.

9. Expenses for preparation and development of production.

10. Expenses for the maintenance and operation of equipment.

11. Workshop costs.

12. General factory costs.

13. Losses from marriage. These are uncompensated losses from rejects attributed to the cost of finished products (bombardment of canned food, semi-finished products and sausages sent as a result of damage to the workshop of technical manufactured products).

14. Other production costs.

Workshop and general plant costs are included in the cost of production in proportion to the basic wages of production workers.

In accordance with the Tax Code of the Russian Federation, the costs that form the cost of production are grouped according to the following elements: material costs (minus the cost of waste), labor costs, deductions for social needs, depreciation of fixed assets, and other costs.

The cost structure is the ratio of items to items, expressed as a percentage of the total.

Analytical accounting of costs for meat and fat production is carried out by types of processed livestock. For a simplified determination of the cost of production, only the cost of meat by type is calculated.

Associated products (by-products, fats, skins, etc.) and recyclable waste (seized carcasses, intestinal products, etc.) obtained from production remain in the accepted assessment (at the prices of possible use) and are not calculated in the future. Therefore, all changes in costs in meat and fat production are reflected in the cost of meat.

When calculating the cost of production, a non-semi-finished version of the transverse calculation method is used. The costing object is meat on the bones by categories for each type of livestock, the costing unit is one ton.

Due to the large differentiation in the assortment, category and grade of products, the coefficient calculation method is used. Certain coefficients have been established to convert products into conditional ones.

Analytical accounting of costs in sausage production is carried out by redistribution. When calculating the cost of production, a semi-finished version of the transverse calculation method and the standard method are used.

At the first redistribution (preparation of raw materials), the main products are obtained - semi-finished products (trimmed meat, raw materials for smoked meats, bacon), waste (bones, veins, stripping, etc.) and related products (raw fat, lateral fat, neck cut, curl, nipple, etc.).

The objects of the cost estimate are the types of main products, taking into account the grade and quality. For example, top-grade trimmed beef meat - tenderloin, first-grade beef meat, semi-fat pork, front ham, etc. Waste and related products obtained from production are priced at the prices of possible use and are not further calculated.

When calculating the cost of semi-finished products of the curing shop, the cost of the work in progress at the beginning of the reporting period, the costs of the curing shop are added to the cost of the meat transferred to the ambassador, and the cost of the work in progress at the end of the reporting period is deducted.

The received costs are divided by the amount of semi-finished product received from the curing shop.

At the second redistribution (cooking and smoking of sausages), sausages and smoked meats are produced by types and varieties.

Work-in-progress in this redistribution is considered to be boiled sausages in the thermal section and in the cooling section; semi-smoked sausages for local sale, the amount of which is established according to the actual weighing data when transferring to the expedition in the first days of the next month; smoked and semi-smoked sausages with a long drying cycle, the number of which is established according to the data of portion accounting.

The objects of the calculation are sausages and smoked meats by types and varieties. Calculation unit - 1 t.

When calculating the cost of production, an alternate calculation method with elements of the standard is used.

For the second redistribution, two calculations are made: the cost of production of sausages and the cost of sausages by type and grade.

The actual costs of the production of sausages for the reporting period consist of the costs of work in progress at the beginning of the reporting period, the cost of raw materials (semi-finished products of the first processing), main (wheat flour, starch, eggs, intestinal casing), auxiliary (sugar, salt, onion, garlic, twine for linking sausages, etc.) materials and other costs of the cooking and smoking workshop, minus the costs of work in progress at the end of the reporting period.

The received costs are distributed by types and grades of sausages in proportion to the cost standards for the actual output of products (similar to the distribution of costs by type of products at dairy enterprises).

Then the found costs must be divided by the number of tons of this type of sausage actually produced, as a result, the actual cost of 1 ton is obtained.

When planning the release of a certain type of product, the enterprise is guided by the data of the developed technological maps. Such cards take into account the rates of consumption of raw materials and basic materials.

For example, let's take boiled sausage "Ostankino". The calculation unit is 100 kg of sausage.

Consider an example of a routing in table 1.

Table 1 - Technological map on the consumption of materials for the production of cooked sausage "Ostankinskaya". Consumption of raw materials per 100 kg of finished products

Name of raw materials	Consumption, kg
Beef, premium
Beef grade 1
Beef grade 2
Total beef
Lean pork
Pork bold
Total pork
Whole meat trimmed

Powdered milk

Granulated sugar


Black pepper
Allspice
Sodium nitrate
Cardamom
Total spices
Water or ice
Total minced meat

On the basis of such cards, a planned cost estimate of individual types of products is drawn up and is a calculation of costs for cost items for the production of a unit of the corresponding type of product or service in the planning period.

At the meat processing plant, planned cost estimates of the product are made in order to control the actual cost of production and find optimal ways to reduce the cost of production.

In the calculation items, when calculating the planned cost, the approved rates of consumption of materials and energy are used.

The amount of wages is also determined according to the approved rates. General production and general expenses are distributed in proportion to the amount of basic wages of workers directly involved in the manufacture of products.

Consider the calculation of the planned and actual cost of 100 kg of sausage in tables 2 and 3.

Table 2 - Calculation of the planned cost of 100 kg of Ostankinskaya sausage

Cost item		Structure,%
Raw materials and materials:
beef



Total raw materials and supplies
Supporting materials


Social contributions needs

General production costs
General plant costs
Other manufactures expenses
Total planned production cost	14 225,19

According to table 1, it can be seen that the planned production cost of 100 kg of sausage is 14,225.19 rubles. At the same time, the largest share in the cost structure belongs to such an item as raw materials and materials. The share of this item in the total cost is more than 85%. Other articles worth mentioning are fuel and energy for technological purposes. The amount of costs for this type of expense is 1150 rubles in the planned cost estimate, in the structure its share is slightly more than 8%. The rest of the cost items have an insignificant share in the structure of production costs.

Consolidated accounting of production costs is carried out in the journal-order No. 10. It is compiled on the basis of the final data of the sheets for accounting for the costs of workshops (form No. 12), accounting for the costs of service industries and farms (form No. 13), accounting for general business expenses, deferred expenses and non-production costs (form No. 15), etc.

In w / o number 10 reflect all the costs incurred for their elements from the credit of the corresponding material and settlement accounts. A checkerboard form of recording production costs is used, which provides a summary of costs for individual cost elements and costing items. Kungurskiy Myasokombinat LLC uses a semi-finished product for synthetic cost accounting, where the calculation (cost grouping) of the production cost of each workshop is calculated.

After the release of finished products, on the basis of the summary sheets, the actual costing of the unit of production is compiled. uctions.

its share is just over 8%. of raw materials and supplies. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

"costs incurred to prices. Common 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Table 3 - Calculation of the actual cost of 100 kg of Ostankinskaya sausage

Cost item	Actual cost, RUB	Structure,%
Raw materials and materials:
beef



Total raw materials and supplies
Supporting materials
Fuel and electricity for technological purposes
Main and additional production workers wages
Social contributions needs
Equipment maintenance and operating costs
General production costs
General plant costs
Other manufactures expenses
Total production cost	14 812,77

According to the actual calculation, the production cost is 14,812.77 rubles, which is 587.58 rubles. more than specified in the standard cost estimate. To identify the reasons for the excess of the actual cost over the planned cost, a detailed analysis of cost items is required in order to bring the actual cost to the planned one.