The cost estimate is a summary plan of all expenses of the enterprise for the upcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management and other areas of expenditure. The estimate includes the costs of the main and auxiliary production related to the manufacture and sale of products, goods and services, as well as the maintenance of administrative and managerial personnel, the performance of various works and services, including those not included in the main production activities enterprises. The planning of the types of costs is carried out in monetary terms for the production programs provided for in the annual projects, goals and objectives, selected economic resources and technological means their implementation. All planned targets and indicators are specified at the enterprise in the relevant estimates, including valuation costs and results. For example, a cost estimate is drawn up as a plan of expected costs for various types of work performed and resources used. The estimate of prospective income establishes the planned cash receipts and expenses for the coming period. The cost estimate for the production of products shows the planned levels inventories, output volumes, cost various kinds resources, etc. The summary estimate shows all the costs and results for the main sections of the annual plan for the socio-economic development of the enterprise.

In the process of developing cost estimates for production in the domestic economics In practice, I widely use three main methods:

the estimated method -- based on the calculation of costs across the entire enterprise according to the data of all other sections of the plan;

consolidated method - by summing up the estimates of the production of individual shops, with the exception of internal turnover between them;

costing method -- based on planned calculations for the entire range of products, works and services with the decomposition of complex items into simple cost elements.

The estimated method is the most common in Russian industrial enterprises. Its application ensures close interconnection and bringing into single system complex plan calculations. With this method, all production costs for individual elements of the estimate are found according to the data of the corresponding sections of the annual plan. The procedure for determining estimated costs is usually as follows.

The cost of basic materials, semi-finished products and components are set on the basis of the plan for the annual need for material resources. The estimate includes only those costs that will be spent during the planning period and are subject to write-off for production. In other words, the requirement for materials is accepted without taking into account changes in the remaining inventory.

Costs for auxiliary materials also accepted based on annual plans their needs. It is customary to include in the composition of these costs the cost of purchased tools and low-value household equipment spent in the planning period.

The cost of fuel in the cost estimate is planned regardless of its use in technological processes or household services. The total costs are set without taking into account changes in the balance of energy resources.

The cost of energy is included in the cost estimate as a separate element only if the enterprise purchases it from external suppliers. These costs include all types of energy consumed: electrical (power, lighting), compressed air, water, gas, etc. fee, etc.).

The basic and additional wages of all categories of personnel are determined according to the current tariff rates and salaries, taking into account the complexity and laboriousness of the work performed, the number and qualifications of employees. This also includes the wage fund of non-listed employees, which is usually attributed to the main production account.

On the general wage fund of industrial and production personnel, accruals for social needs are planned at the rates in force during the planning period.

Depreciation allowances are intended to compensate for wear and tear technological equipment, industrial buildings, production facilities and other fixed assets at the expense of the cost of products. Overall size depreciation depends on the existing depreciation rates, the life of the equipment and the initial cost of fixed assets.

Other cash costs include costs not provided for in the previous articles of the production estimate. For each of the items of other expenses, it is necessary to justify the amount of the corresponding costs according to existing standards or experimental data.

The developed cost estimate for production should also correspond to the planned volume of sales of goods and services. If necessary, it is allowed to adjust the planned costs, taking into account changes in the standard of stocks finished products, work in progress, inventories, deferred costs, etc.

The consolidated method of budgeting production costs provides for preliminary development and consolidation into a single system of total costs for the main and service production shops. The workshop cost estimate includes two groups of expenses:

direct costs of this workshop for material resources and components, basic and additional wages, payroll, depreciation and other cash costs;

complex expenses for the services of other shops, as well as shop expenses, etc.

The development of shop cost estimates for the production of products is recommended to start with the procurement departments of the enterprise, then auxiliary shops, and after them you should move on to machining and assembly shops. The summary estimate of the costs of the enterprise is compiled by summing up the shop estimates with the subsequent exclusion from total amount internal turnover and adjustment of existing inventories.

The cost estimate for the maintenance and operation of equipment includes the following cost items: maintenance of machinery, equipment and Vehicle; the cost of repairing fixed assets; operation of machinery and equipment; intra-economic movement of goods; rent for machinery and equipment; wear of low-value and wearing items; other costs; all according to estimate.

The total amount of expenses for the maintenance of equipment and shop expenses is an estimate of overhead or general shop expenses. The estimate of workshop expenses includes cost items for the maintenance of the workshop management apparatus, depreciation of buildings and structures, rent industrial premises, maintenance and repair of buildings, labor protection, scientific research and invention, depreciation of low-value items and other workshop costs.

An estimate of general business or general factory expenses is developed at domestic enterprises for the following cost items:

expenses for the maintenance of the administrative apparatus;

business trips and travel;

depreciation of fixed assets for general economic purposes;

the cost of repairing fixed assets;

production of tests, research and maintenance of general laboratories;

occupational Safety and Health; personnel training;

rent for general purpose premises;

taxes, fees and other obligatory deductions;

losses from downtime due to external reasons; information, audit and consulting services;

shortages and losses material assets in the warehouses of the enterprise;

other expenses in total according to the estimate.

The calculation method for developing cost estimates for production is based on the use of performed calculations or cost estimates for all types of products, works or services without exception, planned in the annual production program of the enterprise, as well as balances of work in progress and deferred expenses. On the basis of the existing cost estimates for individual products, taking into account annual production volumes, a chess sheet is developed that contains all economic elements and cost items.

After compiling a chess table of costs, an updated general or summary estimate of the costs planned by the enterprise for the coming period is developed. For getting full cost finished products from the total estimate excludes the costs of work and services not related to the production of gross output, and also adds non-production costs and takes into account changes in the costs of future periods.

The cost of gross output in single-product production can serve as the basis for clarifying the costs of manufacturing one product according to the formula

where N is the annual volume of production of goods.

In addition to the considered methods for determining the cost of production, custom and process costing are also widely known and used at domestic and foreign enterprises.

The order-by-order method of calculation provides for the determination of production costs for individual orders, work performed, planned contracts, etc. For each order or contract, a separate costing sheet is prepared, which contains direct and overhead costs attributable to this species works as they progress through the stages of production.

With process costing production costs are planned for individual departments, stages of production or production processes. Full costs are summed up by main items of expenditure, including the cost of material and labor resources, the amount of general business overheads.

The cost per unit of output under these calculation methods is determined by dividing the total cost of the corresponding order or process.

The main objectives of cost planning are to identify and use the available reserves to reduce production costs and increase on-farm savings. The plan (estimate) for the cost of production is drawn up according to the rules that are uniform for all enterprises. The rules contain a list of costs included in the cost of production, and determine the methods for calculating the cost.

The production cost plan includes the following sections:

1. Estimate of costs for the production of products (compiled according to economic elements).

2. Calculation of the cost of all marketable and sold products.

3. Comparison of planned cost estimates for individual products.

4. Calculation of cost reduction of marketable products according to technical and economic factors.

Common to all industries is the procedure for including in the cost of production only those costs that are directly or indirectly related to the production of products. It is impossible to include in the planned cost of production expenses that are not related to its production, for example, expenses related to servicing the household needs of an enterprise (maintenance of housing and communal services, expenses of other non-industrial facilities, etc.), according to overhaul and construction and installation works, as well as expenses for cultural and community purposes.

Some other expenses are not included in the planned cost, for example, non-productive expenses and losses due to deviations from the established technological process, manufacturing defects (losses from defects are planned only in foundry, thermal, vacuum, glass, optical, ceramic and canning industries, as well as in especially complex industries latest technology in minimum sizes according to the norms established by the higher organization).

The plan of the enterprise defines the task of reducing the cost of comparable products. It is expressed as a percentage of the reduction in the cost of production in relation to the previous year. The amount of planned savings as a result of reducing the cost of a comparable product can also be indicated.

The cost of production is characterized by indicators expressing:

a) the total cost of all manufactured products and work performed by the enterprise for the planned (reporting) period;

b) costs per unit of work performed, costs per 1 rub. marketable products, the cost of 1 rub. normative net production.

Depending on the amount of included costs, there are cost price:

1) workshop (includes direct costs and overhead costs; characterizes the costs of the workshop for the manufacture of products);

2) production (consists of the workshop cost and general business expenses; indicates the costs of the enterprise associated with the production of products);

3) full (production cost, increased by the amount of commercial and marketing expenses; characterizes the total costs of the enterprise associated with both production and sales of products).

The level of costs is influenced by a number of factors, including changes in consumption rates and prices for materials, growth in labor productivity, changes in production volume, etc.

The economic (imputed) costs of the intended resource used in production are equal to its cost (value) in the most optimal way of its use for the production of goods.

Calculation at the enterprise, regardless of its type of activity, size and form of ownership, organized according to certain principles:

1) scientifically based classification of production costs;

2) establishment of cost accounting objects, calculation objects and calculation units;

3) the choice of the method of distribution of indirect costs and fixing this method in the accounting policy of the enterprise for the financial year;

4) delimitation of costs by periods at the time of their commission without linking them to cash flows;

5) separate accounting for current production costs and capital investments ( the federal law dated November 21, 1996 No. 129-FZ (as amended on November 28, 2011) “On Accounting”);

6) the choice of the method of cost accounting and calculation.

The choice by the enterprise of the method of accounting for production costs is carried out independently and depends on a number of factors: industry affiliation, size, technology used, product range.

The classification of methods for accounting for production costs and calculating the cost of production involves:

1) completeness of cost accounting (full and partial cost, cost for variable costs);

2) objectivity of accounting, cost control (accounting for actual and standard cost, the "standard-cost" system);

3) object of cost accounting (by-process, by-order and by-order methods).

The cost of a unit of production is determined by dividing the total costs for the reporting month by the number of products produced during this period and is calculated by the formula:

C \u003d W / X,

where C is the cost of a unit of production, rub.;

Z - total costs for the reporting period, rub.;

X- the number of products produced during the reporting period in physical terms (pieces, tons, m, etc.).

The calculation of the unit cost of production is carried out in three stages:

1) the production cost of all manufactured products is calculated, then the production cost of a unit of production is determined by dividing all production costs by the number of manufactured products;

2) the amount of administrative and commercial expenses is divided by the number of products sold during the reporting month;

3) the indicators calculated in the first two stages are summarized.

However, at enterprises that produce one type of product (in the absence of semi-finished products own production) and have a certain amount of finished products not sold to the buyer, the method of simple two-stage costing is applied.

Production cost by method simple two-step costing is calculated using the following formula:

C \u003d (Z pr / X pr) + (Z control / X prod),

where C is the total cost of production, rub.;

З pr - total production costs of the reporting period, rub.;

X pr - the number of units of products manufactured in the reporting period, pieces;

X prod - the number of units of products sold in the reporting period, pcs.

If manufacturing process consists of several stages (repartitions), at the exit of which there is an intermediate warehouse of semi-finished products, and from repartition to repartition, the stocks of semi-finished products change, then they use the method multi-step simple costing. The calculation of the unit cost of production is carried out according to the following formula:

C \u003d (Z pr 1 / X 1) + (Z pr 2 / X 2) + ... + (Z control / X prod),

where C is the total cost of a unit of production, rub.;

З pr 1, З pr 2 - total production costs of each redistribution, rub.;

Z control - administrative and commercial expenses of the reporting period, rub.;

X I , X 2 - the number of semi-finished products manufactured in the reporting period by each redistribution, pieces;

X prod - the number of units sold in the reporting period, pcs.

The object of calculation is the product of each completed process, including those processes in which several products are simultaneously obtained. As a result of the successive passage of the source material through all stages, finished products are obtained; at the exit from the last section, there is not a semi-finished product, but a finished product. In industry, two options for accounting for production costs are used: semi-finished and non-semi-finished.

The costs of manufacturing semi-finished products, parts and assemblies are accounted for by workshops in the context of expense items. The added costs are reflected for each workshop (processing) separately, and the cost of raw materials is included in the cost of production of only the first processing. With this option of accounting for production costs, the cost of a unit of finished products is formed by summing up the costs of workshops (redistributions) taking into account their share in the manufacturing process.

The non-semi-finished accounting method is simpler and less labor-intensive than the semi-finished one. Its main advantage is the absence of conditional calculations that decipher the costs of previous workshops and redistributions, which increases the accuracy of the calculation.

Note! The advantage of the semi-finished accounting method is the availability of accounting information on the cost of semi-finished products at the output of each stage (it is necessary when selling them). This does not require a simultaneous inventory of work in progress throughout the enterprise.

The costs of the enterprise associated with the production and sale of products are conventionally divided into two large groups: direct and indirect.

to direct costs include direct material costs and direct labor costs. They are called direct because they can be directly attributed to the cost carrier. Special techniques are required to allocate indirect costs to a product.

The first element of direct costs is the actual consumption of materials for the reporting period, which is determined by the formula:

R f \u003d O np + P - V - O kp,

where R f - the actual consumption of materials for the reporting period, rub.;

About np - the balance of materials at the beginning of the reporting period, rub.;

P - documented receipt of materials during the reporting period, rub.;

B - internal movement of material during the reporting period (return to the warehouse, transfer to other shops, etc.);

About kp - the balance of materials at the end of the reporting period, determined according to the inventory, rub.

The actual consumption of materials for each product is determined by distributing them in proportion to the standard consumption.

The second element of direct costs is the wages of the main production workers with the corresponding accruals on it.

To calculate the wages of employees who are on a time-based wage system, data from timesheets are used. In the conditions of a piecework form of remuneration, various systems accounting for the output of piece workers. For example, the system of operational accounting for production provides for the acceptance, calculation and recording of information about the production of a worker (team) in primary documents by the controller and foreman after each operation is completed.

In the conditions of small-scale and individual production, the main primary document for accounting for production is a piece work order. It reflects the task, its implementation, the category of work, the hours worked, the rate and the amount of earnings.

AT serial production primary documents are route sheets or maps. They record the launch into production and processing of a batch of blanks in accordance with the established technological process. When transferring a batch of parts from shop to shop, a route sheet is also transferred with them.

The output of workers is defined as the balance of parts or blanks at the beginning of the shift, increased by the number of parts transferred to workplace per shift, minus the balance of unworked or unassembled parts at the end of the shift. The output of each worker calculated in this way is drawn up in reports or records of output. After multiplying the piece rate by the actually achieved output, the amount of the accrued wages of the worker-pieceworker is obtained.

In practice, the following bases are used to allocate production overheads among cost carriers:

1) the time of work of production workers (man-hours);

2) wages of production workers;

3) equipment operation time (machine-hours);

4) direct costs;

5) cost of basic materials;

6) the volume of manufactured products;

7) distribution in proportion to estimated (normative) rates.

The most important principle of choosing the method of distribution of overhead costs is the maximum approximation of the results of the distribution to the actual cost of a given type of product.

One of the alternatives to the traditional domestic approach to costing is the approach when, according to cost carriers, it is planned and taken into account incomplete, limited cost. This prime cost may include only direct costs and be calculated on the basis of only production costs, that is, costs directly related to the production of products (works, services), even if they are indirect. In each case, the completeness of the inclusion of costs in the cost is different. However, this approach has in common that some types of costs related to the production and sale of products are not included in the calculation, but are reimbursed by the total amount from the proceeds.

One of the modifications of this system is the direct-cost system. Its essence lies in the fact that the cost is taken into account and planned only in terms of variable costs, that is, only variable costs distributed among cost-beneficiaries. The rest of the costs (fixed costs) are collected in a separate account, they are not included in the calculation and are periodically written off to financial results, that is, they are taken into account when calculating profits and losses for the reporting period. Inventories are also estimated at variable costs - the balance of finished products in warehouses and work in progress.

Example 1

The initial data for costing are presented in the table.

Example of costing
No. p / p	Cost item	Amount, rub.
	Basic materials, including purchased products	direct costs
	Transport and procurement costs
	Fuel, energy (technological)
	Basic salary	standard hour cost
	Additional salary
	Contributions to funds	34.2% of (clause 4 + clause 5)
	Costs for preparation and development of production	30% of (clause 4 + clause 5)
	Equipment maintenance costs and tool wear	40% of (clause 4 + clause 5)
	shop expenses	30% of (clause 4 + clause 5)
	Factory overhead	10% off (clause 4 + clause 5)
	Production cost	item 1 + item 2 + item 3 + item 4 + item 5 + item 6 + item 7 + item 8 + item 9 + item 10
	non-manufacturing expenses	15% of item 11
	Total production cost
	Planned savings	10% of clause 13
	Wholesale price	item 13 + item 14 + VAT 18%

The standard method of cost accounting and costing is characterized by the fact that the enterprise prepares a preliminary standard cost estimate for each type of product, that is, a cost estimate calculated according to the norms of consumption of materials and labor costs in force at the beginning of the month.

Standard costing is used to determine the actual cost of production, evaluate defects in production and the size of work in progress. All changes in the current norms are reflected within a month in the normative calculations. Norms can change, for example, decrease, as production is mastered and the use of material and labor resources improves.

Accounting is organized in such a way that all current costs are divided into consumption according to the norms and deviations from the norms.

The system of normative (standard) costs serves to evaluate the activity individual workers and the organization as a whole, the preparation of budgets and forecasts, helps to decide on the setting of real prices.

Indirect Cost Allocation Scheme as follows:

1. Selecting an object to which indirect costs are allocated (product, product group, order).

2. The choice of the distribution base for this type of indirect costs - the type of indicator using which the distribution of costs is made (labor costs, basic materials, occupied production areas, etc.).

3. Calculation of the distribution coefficient (rate) by dividing the value of the distributed indirect costs by the value of the selected distribution base.

4. Determining the amount of indirect costs for each object by multiplying the calculated value (rate) of the distribution of costs by the value of the distribution base corresponding to this object.

Example 2

The overhead costs of the enterprise, subject to distribution over several orders that were completed in a month, are 81,720 rubles.

The direct costs taken into account when fulfilling the order were:

1) material costs - 30,000 rubles;

2) the cost of wages for the main production workers - 40,000 rubles.

The distribution base is the cost of wages for the main production workers (including payroll taxes). In general, for the organization for the same period, the base amounted to 54,480 rubles. (40,000 × 36.2%).

The distribution rate (C) will be determined by the following formula:

C \u003d OPV / Z,

where OPV - overhead costs;

Z - the wages of the main production workers.

In this case, C \u003d 81,720 / 54,480 \u003d 1.5 (or 150%).

Based on the distribution rate, overhead costs are charged for specific orders (products, products). OPV \u003d W × C \u003d 40,000 × 1.5 \u003d 60,000 rubles.

After that, the sum of direct and general production costs is determined (as the production cost of order fulfillment): 30,000 + 40,000 + 60,000 = 130,000 rubles.

But such a distribution scheme is not always linked to the process of organizing production, and in this case more complex calculation methods are used. For example, overhead costs are first divided by place of origin (workshops, departments, etc.), and then only by orders.

However, when choosing a distribution base, it is necessary to observe the principle of proportionality in order to maintain a fair and rational distribution of costs among orders (products, etc.), namely: the value of the selected distribution base and the value of the distributed costs must be in direct proportion to each other.

For example, the larger the allocation base, the larger the cost to be distributed.

The difficulty lies in the fact that in practice it is almost impossible to find such a base for heterogeneous indirect costs. In order to improve the justification of the allocation for different types of overheads, different allocation bases can be applied, for example:

1) the cost of remuneration of the AMS is distributed in proportion to the wages of the OPR;

2) the costs of repair and maintenance of general production buildings are distributed in proportion to the area of ​​the production unit;

3) the costs of operation and maintenance of equipment are distributed in proportion to the time of operation and the cost of this equipment;

4) the costs of storing materials are distributed in proportion to the cost of materials;

5) commercial expenses of the enterprise are distributed in proportion to the proceeds from sales for a certain period of time.

Example 3

Using the data from the previous example, but adding overhead costs:

1) labor costs of the AUP - 50,000 rubles;

2) rent for industrial premises and utility bills - 105,000 rubles;

3) commercial expenses of the enterprise - 35,000 rubles.

The area of ​​production premises is 60% of all production areas.

The share of revenue from the order is 30% of the total revenue of the entire enterprise for the period under review. Share of labor costs this order is 35% of the total cost of wages for the production workers of the enterprise.

The cost of the order under these conditions will be the following allocated amounts:

1) labor costs of AUP - 17,500 rubles. (50,000 × 35%);

2) rent expenses and utilities— 63,000 rubles. (105,000 × 60%);

3) commercial expenses - 10,500 rubles. (35,000 × 30%).

Let's determine the sum of direct and general production costs (production cost of order fulfillment): 30,000 + 40,000 + 17,500 + 63,000 + 10,500 = 161,000 rubles.

In this case, the result obtained is more accurate than in example 2, but the process of its determination is more laborious.

Process costing method mainly used in the production homogeneous products or where for a long time products are processed through several production stages, which are called redistributions (in the service sector (in catering establishments) and in enterprises using a self-service system). The process-by-process method of costing allows you to group all production costs by departments (by production processes).

Example 4

Furniture assembly consists of two stages (repartitions), each of which is processed. Labor costs for production personnel (Z) are: Z 1 \u003d 20,000 rubles; Z 2 \u003d 31,000 rubles.

Materials are included in production, respectively: M 1 \u003d 80,000 rubles; M 2 \u003d 62,000 rubles.

At the end of the first stage, 200 pieces are formed. blanks, of which only 150 pieces go for further processing. (the remaining 50 pieces are used in the next reporting period). At the end of the second stage, the output is 140 pieces. furniture.

Let's determine the cost of furniture after each stage of the production process and the cost of 1 piece. furniture after the second stage of processing.

After the first stage, the cost of 200 pcs. blanks will amount to 100,000 rubles. (80,000 + 20,000).

Cost of 1 pc. blanks - 500 rubles. (100,000 / 200).

Cost price 150 pcs. furniture that goes into further processing (Z I) will amount to 75,000 rubles. (500×150).

Let's determine the costs for 150 pcs. furniture after the second stage: M 2 + Z 2 + Z I \u003d 62,000 + 31,000 + 75,000 \u003d 168,000 rubles.

Cost of 1 pc. furniture will be 1200 rubles. (168,000 / 140).

The example reflects only the production cost, without including the costs of APM and selling expenses.

When two or more products are produced simultaneously in the course of a technological process, the elimination method or the distribution method is used for costing. It is problematic to allocate the costs of the first stage of processing between products at subsequent stages.

When calculating elimination method one of the products is chosen as the main one, the rest are recognized as by-products. Then only the main product is calculated, and the cost of by-products is deducted from the total cost of complex production. As a result, the resulting difference is divided by the amount of the main product received.

The cost of by-products is determined by the following indicators:

1) market price by-products obtained at the separation point;

2) the possible value of the sale of by-products at the point of separation;

3) standard cost of by-products;

4) indicators of by-products in physical terms (product units), etc.

Example 5

Production consists of two stages (repartitions). After the first stage, the production process is divided into two products, each of which is independently processed. At all stages, processing costs are incurred, consisting of the cost of wages for production personnel: Z 1 \u003d 20,000 rubles; Z 2-1 \u003d 15,000 rubles; Z 2-2 \u003d 25,000 rubles.

The main materials are included in the production at the first stage, Additional materials are used at the second production stage for each product: M 1 = 80,000 rubles; M 2-1 = 30,000 rubles; M 2-2 = 45,000 rubles.

After the first stage, 200 pieces are formed. blanks of option 1 and 30 pcs. blanks of option 2. All blanks received after the first stage go for further processing. By peer review the market price of option 1 furniture at the dividing point is 600 rubles/piece, of option 2 furniture is 40 rubles/piece.

After the second stage, 145 pieces are formed. furniture option 1 and 10 pcs. furniture option 2. It is necessary to determine the unit cost of furniture option 1. The decision was made on the basis that its market price and production volume are higher than that of furniture option 2.

After the first stage, the costs of complex production (Z cp) will amount to 100,000 rubles. (80,000 + 20,000).

The unit cost of product 1 at the split point (C 1-1) can be determined by the formula:

C 1-1 \u003d Z kp / K 1,

where Z kp - the cost of furniture option 2;

K 1 - the resulting amount of furniture option 1.

C 1-1 \u003d (100,000 - 30 × 40) / 200 \u003d 494 rubles / pc.

After the second production stage, the cost per 100 pcs. furniture option 1 will be the costs that came from the first stage, plus the costs of stage 2 materials, plus the costs of processing stage 2: 494 × 200 + 30,000 + 15,000 = 143,800 rubles.

Cost of 1 pc. furniture option 1 - 1438 rubles. (143,800 / 100).

Then the calculation can be repeated, taking the furniture of option 2 as the main one.

Using distribution method the cost of both products is calculated.

Example6

The initial data are the same as in example 5. The cost of products after the first processing stage is determined by the formulas:

1) for the first furniture option:

C 1-1 \u003d (Z kp × Furniture cost of option 1 / Sum of the costs of all furniture options received) / K 1.

C 1-1 \u003d (100,000 × 600 × 200) / (600 × 200 + 40 × 30) / 200 \u003d 495 rubles / piece;

2) for the second furniture option:

C 1-2 \u003d (Z kp × Furniture cost of option 2 / Sum of the costs of all furniture options received) / K 2.

C 1-2 \u003d (100,000 × 40 × 30) / (600 × 200 + 40 × 30) / 30 \u003d 33 rubles / pc.

Further calculation of the cost of each product after the second production stage is similar to the calculation when applying the elimination method.

The choice of costing method largely depends on the characteristics of the production process and the types of products produced. If it is the same type of product that moves from one production site to another in a continuous flow, the process-by-process costing method is preferred. If the production costs of various products differ significantly from each other, then the use of such a costing method cannot provide correct information on production costs, and in this case, the order-based costing method must be used. In some cases, a mixed use of the two systems is also possible, depending on the nature of the movement of products through production areas.

O. I. Sosnauskene,
head of PEO

Cost estimate represents a summary plan of all expenses of the enterprise for the forthcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management and other areas of expenditure. The estimate includes the costs of the main and auxiliary production associated with the manufacture and sale of products, goods and services, as well as the maintenance of administrative and managerial personnel, the performance of various works and services, including those not included in the main production activities of the enterprise. Planning of types of costs is carried out in monetary terms for the production programs, goals and objectives provided for in annual projects, selected economic resources and technological means for their implementation. All planned tasks and indicators are specified at the enterprise in the appropriate estimates, including a cost estimate of costs and results. For example, costings is compiled as a plan of expected costs for various types of work performed and resources used. Estimate of prospective income establishes the planned cash receipts and expenditures for the coming period. Estimated production costs shows the planned levels of inventories, output volumes, the cost of various types of resources, etc. Summary estimate shows all the costs and results for the main sections of the annual plan for the socio-economic development of the enterprise.

In the process of developing cost estimates for production in domestic economic science and practice, I widely use three main methods:

1) estimate method- based on the calculation of costs on an enterprise-wide basis according to all other sections of the plan;

2) summary method- by summing up the production estimates of individual workshops, with the exception of internal turnover between them;

3) calculation method- on the basis of planned calculations for the entire range of products, works and services with the decomposition of complex items into simple cost elements.

The estimated method is the most common in Russian industrial enterprises. Its application ensures close interconnection and bringing the complex plan into a single system of calculations. With this method, all production costs for individual elements of the estimate are found according to the data of the corresponding sections of the annual plan. The procedure for determining estimated costs is usually as follows.

1. The cost of basic materials, semi-finished products and components are installed on the basis of a plan for the annual need for material resources. The estimate includes only those costs that will be spent during the planning period and are subject to write-off for production. In other words, the requirement for materials is accepted without taking into account changes in the remaining inventory.

2. Auxiliary material costs are also taken on the basis of annual plans for their needs. It is customary to include in the composition of these costs the cost of purchased tools and low-value household equipment spent in the planning period.

3. Fuel cost in the cost estimate, it is planned regardless of its use in technological processes or in household services. The total costs are set without taking into account changes in the balance of energy resources.

4. Energy cost included in the cost estimate as a separate element only if the enterprise buys it from external suppliers. These costs include all types of energy consumed: electrical (power, lighting), compressed air, water, gas, etc. fee, etc.).

5. Basic and additional salary for all categories of personnel is determined according to the current tariff rates and salaries, taking into account the complexity and laboriousness of the work performed, the number and qualifications of employees. This also includes the wage fund of non-listed employees, which is usually attributed to the main production account.

On the general wage fund of industrial and production personnel, accruals are planned for social needs at the current rates during the planning period.

6. Depreciation deductions are intended to compensate for the wear and tear of technological equipment, industrial buildings, production facilities and other fixed assets at the expense of the cost of manufactured products. The total amount of depreciation deductions depends on the existing depreciation rates, the service life of the equipment and the initial cost of fixed production assets.

7. Other cash expenses include costs not provided for in the previous articles of the production estimate. For each of the items of other expenses, it is necessary to justify the amount of the corresponding costs according to existing standards or experimental data.

The developed cost estimate for production should also correspond to the planned volume of sales of goods and services. If necessary, it is allowed to adjust the planned costs, taking into account changes in the standard of stocks of finished products, work in progress, inventories, deferred costs, etc.

Summary Method budgeting for production provides for preliminary development and consolidation into a single system of total costs for the shops of the main and service production. The workshop cost estimate includes two groups of expenses:

1) the direct costs of this workshop for material resources and component parts, basic and additional wages, payroll, depreciation and other cash costs;

2) complex expenses for the services of other shops, as well as shop expenses, etc.

The development of shop cost estimates for the production of products is recommended to start with the procurement departments of the enterprise, then auxiliary shops, and after them you should move on to machining and assembly shops. The summary estimate of the costs of the enterprise is compiled by summing up the shop estimates, followed by the exclusion from the total amount of internal turnover and the adjustment of existing inventories.

Cost estimate for the maintenance and operation of equipment includes the following cost items: maintenance of machinery, equipment and vehicles; the cost of repairing fixed assets; operation of machinery and equipment; intra-economic movement of goods; rent for machinery and equipment; wear of low-value and wearing items; other costs; all according to estimate.

The total cost of maintaining the equipment and workshop expenses makes an estimate general production or general shop expenses. The estimate of workshop expenses includes cost items for the maintenance of the workshop management apparatus, depreciation of buildings and structures, rental of industrial premises, maintenance and repair of buildings, labor protection, research and invention, depreciation of low-value items and other workshop costs.

Estimate of general business or general factory expenses is developed at domestic enterprises for the following cost items: the cost of maintaining the management apparatus; business trips and travel; maintenance of fire, paramilitary and guard guards; depreciation of fixed assets for general economic purposes; the cost of repairing fixed assets; maintenance of buildings, structures and inventory for general purposes; production of tests, research and maintenance of general laboratories; occupational Safety and Health; personnel training; rent for general purpose premises; taxes, fees and other obligatory deductions; losses from downtime due to external reasons; information, audit and consulting services; shortages and loss of material assets in the warehouses of the enterprise ; other expenses; all according to estimate.

Calculation method the development of cost estimates for the production of products is based on the use of performed calculations or cost estimates for all types of products, works or services without exception, planned in the annual production program of the enterprise, as well as balances of work in progress and expenses of future periods. On the basis of the existing cost estimates for individual products, taking into account annual production volumes, a chess sheet is developed that contains all economic elements and cost items.

After compiling a chess table of costs, an updated general or summary estimate of the costs planned by the enterprise for the coming period is developed. To obtain the full cost of finished products, the total cost estimate excludes the costs of work and services not related to the production of gross output, as well as non-production costs are added and changes in deferred costs are taken into account.

The cost of gross output in single-product production can serve as the basis for clarifying the costs of manufacturing one product according to the formula

C=Dump/No., (7.10)

where N- the annual volume of production of goods.

In addition to the considered methods for determining the cost of production, custom and process costing are also widely known and used at domestic and foreign enterprises.

Custom Method calculation provides for the determination of production costs for individual orders, work performed, planned contracts, etc. For each order or contract, a separate costing sheet is compiled, which contains direct and overhead costs attributed to this type of work as they progress through the stages of production.

At process costing production costs are planned for individual departments, production stages or production processes. Full costs are summed up by the main items of expenditure, including the cost of material and labor resources, the amount of general business overheads.

The cost per unit of output under these calculation methods is determined by dividing the total cost of the corresponding order or process.

Previous

Production Cost Estimate is a set of planned costs (in value terms) for the production of products, performance of works and services in accordance with the production program of the enterprise. The cost estimate for production is developed according to a single nomenclature of homogeneous economic elements.

The composition of the costs of an enterprise in a particular industry is determined in accordance with the Standard Recommendations for Accounting and Calculating Costs in Industry, agriculture, construction, trade, catering and in other sectors developed by ministries (departments) in agreement with the Ministry of Finance of the Russian Federation. Costs include costs for:

• production of products (performance of works, provision of services),
• management and sales of products (not included in the cost of production costs for capital investments, for the development of new types of products, non-production costs).

Grouping costs in the estimate by economic elements:

• material costs (raw materials, purchased components, semi-finished products, fuel, spare parts, etc.);
• labor costs (salary, performance bonuses) production indicators, payments in the form of seniority, reserve for vacation pay);
• contributions to social funds;
• depreciation charges (for fixed assets (funds), intangible assets, low-value and wearing items);
• other expenses (payment for services third parties, business expenses, advertising and marketing expenses, etc.).

Calculate the production cost estimate based on:

• part of the business plan production program for the next financial year
• analysis of actual data of the past period and settlement standards for cost items adopted in the organization.

Estimated standards for cost items are planned based on the analysis of:

• current market prices for similar manufactured products,
• actual sales prices of products of the past financial year.

Based on these data, the marginal standard for production costs is determined at the current level of the market (contractual) price. The marginal cost standard calculated in this way per unit of production, taking into account the standards adopted at the enterprise for cost items, makes it possible to determine the planned estimate in the context of articles and elements.

Taking into account the specifics of the industry activity of the organization, the preparation of estimates of production costs is carried out by segments (types) of activity, types of products, works, services; further grouping is possible by structural divisions.

At the final stage of planning the cost estimate for production, a summary estimate is compiled for the planned production program, taking into account output volumes.

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Cost estimate - this is a planning and reporting document, which is compiled according to economic elements, the list and composition of which is the same for all industries and all types of products. This ensures the reduction of costs for the whole enterprise and allows you to monitor changes in the structure of production costs.

Under product cost structure understood specific gravity various elements production costs. The structure is formed under the influence of various factors: types of manufactured products and consumed material and raw materials, the technical and economic level of production, its location, conditions of supply and marketing.

Budgeting procedure. First, the cost estimate of the auxiliary workshops is determined, since their products are consumed by the main workshops, then the cost estimates for maintenance and production management (estimates of general production, general and non-production costs), as well as estimates for certain types special costs (for the development of products, transport and procurement costs). Next, cost estimates for production for the main workshops and cost estimates for the enterprise as a whole are compiled. The estimate sums up the costs for all departments (gross turnover), claims / originated from the amount received, intra-factory turnover. The cost estimate for the production and sale of products is given in table. 9.1.

Based on the cost estimate, the total amount of various types of resources consumed by the enterprise, purchased from outside and paid to suppliers, is established. The costs planned in the estimate provide for all the needs of the enterprise related to the production and sale of products, the creation of backlogs of work in progress, service, subsidiary and side farms. Based on the estimate, the sections of the production and financial plan of the enterprise for material and technical supply, for labor are linked; the need for working capital is determined, and the estimate is also used to form the economic relations of the enterprise with resource suppliers, with financial and credit institutions.

Table 9.1.

Based on the cost estimate for production, it is impossible to determine the unit cost of each type of product. This does not allow to analyze the effectiveness of the use of production costs. specific types products.

Grouping costs by calculation items

The classification of costs by costing items makes it possible to calculate the cost of a unit of production of each type, analyze the efficiency of using costs and reveal reserves for their reduction. The classification of costs for costing items is based on the sign of the economic purpose of costs, which are specific to individual sectors of the economy. Identification of the purpose of the flow is necessary in order to determine economic feasibility certain costs. When grouped by costing items, costs are combined according to the directions of their use (the production process of manufacturing a product, maintenance of production, maintenance of plant management) and the place of their occurrence (main production, support services serving households). The classification of costs by costing items allows you to calculate the cost of a unit of production, distribute costs by assortment groups, set the amount of costs for each type of work, production units, management apparatus, and identify reserves for cost reduction. The classification principle of cost grouping underlies the construction of a chart of accounts accounting. Reporting is compiled and analyzed, as a rule, by item of expenditure. This grouping includes the following items of expenditure.

• 1. Raw materials and basic materials.
• 2. Returnable waste (deductible).
• 3. Purchased semi-finished products, components and services of construction organizations.
• 4. Fuel and energy for technological purposes.
• 5. Basic wages of production workers.
• 6. Additional wages for production workers.
• 7. Charges for wages production workers.
• 8. Expenses for the maintenance and operation of equipment.
• 9. Expenses for the foundation and preparation of a new production.
• 10. General production costs (shop). Total: shop cost (item 1 - item 10).
• 11. General business expenses.
• 12. Losses from marriage (if any).
• 13. Other operating expenses.