Calculation(from lat. ca1si1a1o - calculus) - this is the calculation of the cost per unit of output, work and services performed, as well as the procurement cost of material assets and means of production by cost elements.
Production costs are classified:
according to costing items;
by elements.
Costs for costing items are the costs of certain types of products, the costs of the main and auxiliary production. Calculations are made for the products of the main and auxiliary industries on a monthly basis, for a quarter and for year for the intended purpose. There are such types of calculations: planned (they are compiled on the basis of progressive norms for the consumption of means of production and working time and are used as initial data when setting prices), estimated(concerning new types of products, works and services for calculating selling prices) and normative(they are compiled on the basis of existing norms for the use of means of production and working time). These types of costing are previous, they are developed by the beginning of production and are used in the preparation of estimates. Calculations based on data accounting, reflect the actual costs and are called reporting. They are needed to control the implementation of managerial (planned) decisions on the cost of production and for identifying reserves for further cost reduction.
Calculations are made at each enterprise according to the established list of expense items. There are cost estimates for shop, production, industry, etc.
The costs associated with the production of products (works, services) are grouped according to the relevant calculation items: Cost items in accordance with Methodological recommendations No. 47 dated 02.02.2001.
Raw materials.
Purchased semi-finished products, components, works and services of an industrial nature of third-party enterprises and organizations.
Fuel and energy for technological purposes.
Returnable waste (subtracted).
Basic salary.
Additional salary.
Social security contributions.
Maintenance and operation costs.
General production expenses.
Marriage loss.
Other production expenses.
Related products (subtracted)
Depending on the production technology, costing items may vary (Table 6.1).
Costing article 1 "Raw materials and materials" (subaccount No. 201) includes the cost of:
Raw materials and materials that are part of the manufactured products, creating its basis, or are necessary component for the manufacture of products (works, services).
This article also includes expenses related to the use of natural raw materials, in terms of deductions to cover the costs of geological exploration and geological prospecting of minerals, land reclamation, payment for a tree sold on a stump, and for water that is selected from water management systems within the approved limits. limits, as well as payments for the use of other natural resources.
Sugar production costing
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line number |
Name of expense items |
Expenses for the production of granulated sugar |
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which remains to the sugar factory as payment for the processing of tolling raw materials |
produced by (sugar factory) |
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Amount, thousand UAH |
For 1 ton of sugar |
Amount, thousand UAH |
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Raw material costs | |||||||||
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By-products (subtracted): |
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a) molasses | |||||||||
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Auxiliary materials for technological purposes: |
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but) lime stone | |||||||||
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b) filter cloth | |||||||||
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c) other auxiliary materials | |||||||||
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Amount of auxiliary materials | |||||||||
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Fuel and energy for technological purposes | |||||||||
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Basic and additional wages of workers | |||||||||
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Contributions for social events | |||||||||
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Preparation for the development of production | |||||||||
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overhead costs | |||||||||
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Work in progress and semi-finished products: |
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a) plus (at the beginning of the period, introduced) | |||||||||
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b) are minus (at the end of the period, derived) | |||||||||
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Production cost Sum of rows [(1 - 2)+(4+5+6+7+8+9+10)±11)] | |||||||||
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General production (administrative) expenses | |||||||||
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Non-manufacturing expenses (sales expenses) | |||||||||
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Total cost of granulated sugar production | |||||||||
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Sugar produced, t | |||||||||
Expenses for the item "Raw materials and materials" are included directly in the cost price certain types products and orders.
In certain areas of industry article costing "Raw and materials" can be detailed according to the nature, structures and organization of production.
So, in the machine-building, shipbuilding, food, certain branches of the chemical and petrochemical industries, it is possible to separate into a separate com plex item costing semi-finished products of your own production. At the same time, under semi-finished products of own production are understood as products obtained in separate workshops, redistributions, which have not yet passed all the operations established by the technological process and are subject to refinement in other workshops, redistributions of the same enterprise or acquisition into products.
Does not apply to semi-finished products materials manufactured by the enterprise for its own needs (metal products, electrodes, general purpose tools, etc.). which fall on the corresponding balance sheet account of inventory items and in further accounting do not differ from purchasing ones.
Costing article 2 "Purchased semi-finished products and components" (subaccount No. 202) includes the cost of:
purchased components and semi-finished products that need installation or additional processing at this enterprise;
works and services of an industrial nature performed by outside enterprises or structural divisions of the enterprise that do not belong to the main type of activity.
Production works and services include: implementation of individual operations for the manufacture of products, processing of raw materials and consumer materials, partial processing of semi-finished products, products, etc. provided that these services are charged directly to the cost of specific products.
The cost of purchased components, semi-finished products, works and services of an industrial nature is included directly in the cost of individual types and orders.
Not reflected in this costing article(as well as in the cost of production) the cost of component equipment, which is paid at the expense of the customer above the price for the product, does not need to be processed and installed at the enterprise and is not included in its gross output.
Such equipment includes electrical equipment (finished machines or separate technological units supplied from subcontracting plants to the plant, which is the main supplier of the entire range of equipment) of installations for chemical and petrochemical plants, drilling equipment, etc., which does not need processing and installation by the main plant neither at its own place nor at the customer’s, as well as component equipment that arrived to the customer in transit, bypassing the main supplier’s plant, directly from allied plants, the payment for which is carried out by the main supplier plant.
In the shipbuilding industry counterparty deliveries and works are allocated in a separate article of costing. This article displays the cost of mechanisms and products that are completely finished in processing by the counterparty and ready for installation on ships, as well as counterparty work on the installation of ship equipment, electrical equipment of ships, etc. during the construction (repair) of ships.
Calculation of costs is carried out for each vessel (order) in accordance with a list of counterparty deliveries and works provided for in factory regulatory and technical documentation.
INcosting item 3 "Fuel and energy ontechnologicalgoals" (subaccount No. 203) includes the cost of all types of fuel (as received from outside enterprises and organizations, and manufactured by ourselves enterprise) directly used in the process production products.
Expenses for raw materials, materials, purchased components products, semi-finished products, fuel, energy and other material resources are formed on the basis of acquisition prices, including expenses for transportation, storage and delivery carried out outsiders organizations, material costs associated with transport delivery(including loading and unloading) material resources transport and personnel of the enterprise, losses from shortage material valuables on the road within the limits of natural loss.
Transport and procurement costs for raw materials, materials, purchased components, semi-finished products and fuel are not allocated in a separate article of the calculation, and are included in the cost (items) of the specified material resources. These expenses are accounted for by groups and subgroups. material resources used in production and their relative sizes regarding purchased materials (solid fuel, liquid fuel, charge materials, glass, metals by groups, etc.).
IN individual industries (engineering, woodworking, petrochemical, food, etc. p.) possible allocation of transport and procurement costs to a separate article expenses.
In calculation article 4 "Returnable waste" reflects the cost of returnable waste deducted from the total amount of material costs attributed to the cost of production.
"Returned waste" (Article 4) is assessed:
at a reduced price of the original material resource (at the price possible use), if the waste can be used for main production, but with an increase in costs (reduction in output finished products), for the needs of auxiliary production, the manufacture of consumer goods (goods cultural -household and economic purposes) or sold to outside enterprises and organizations;
at a certain price of the original material resource, if waste is sold to third parties and organizations for use in the manufacture of other products.
Calculation article 5 "Basic wages" (subaccount No. 661) includes the costs of accrued basic wages in accordance with accepted enterprise payroll systems in the form of tariffs rates (salaries) and piece rates for workers employed production
To calculation article 6 "Additional wages" (subaccount No. 661) include the costs of additional wages accrued to the production personnel of the enterprise for work in excess of the established norms, for labor achievements and inventions And for special working conditions. It contains surcharges, allowances, warranty And compensation payments provided for by the current legislation, bonuses related to the performance of production tasks and functions.
Calculation article 7 "Deductions for social insurance" (account No. 65) includes deductions for a single contribution, which is added to deductions
for compulsory state pension insurance to the Pension Fund: 33.2% since 01.01.2007 credited to the wage fund; 4% - for the earnings of disabled people (subaccount №651);
to the temporary disability insurance fund - 1.4% since 01.01.2007(subaccount №652);
for obligatory social insurance in case of unemployment - 1,6% (subaccount №653);
for compulsory social insurance against accidents according to the scale of risks of the enterprise's activity (subaccount No. 656).
Costing article 8 "Expenses for the maintenance and operation of equipment" includes: 1) depreciation deductions from the cost of production and handling equipment, workshop vehicles, tools and instruments from the main production inventories, other non-current tangible and intangible assets;
expenses for the maintenance and operation of production and handling equipment, shop transport, tools and instruments from the warehouse of basic production stocks (technical inspection, maintenance);
expenses for repairs carried out to maintain the facility in working order and obtain an initially determined amount of future economic benefits from the use of production and handling equipment, workshop vehicles, tools and instruments from the warehouse of basic production stocks;
the amount of payments paid by the tenant for the use of fixed assets provided for operational leasing (rent), other non-current tangible assets, intangible assets;
expenses for the maintenance of workshop vehicles;
other expenses associated with the maintenance and operation of equipment, other non-current assets.
Costing item 9 "General production expenses" (account No. 91) includes expenses in accordance with Accounting Regulation (standard) 16 "Expenses".
At the end of each month (or quarter), account No. 91 is closed, and the amount of distributed general production expenses is written off to the debit of accounts No. 23 "Production" and No. 90 "Cost of sales".
Calculation article 10 "Losses from marriage" (account No. 24) includes:
the cost of products (products, semi-finished products) finally rejected for technological reasons;
the cost of materials, semi-finished products (parts) damaged during the adjustment of equipment, in cases of equipment stoppage or downtime, or due to a power outage;
the cost of glass, ceramic and plastic products broken during transportation in production;
the cost of eliminating the inevitable technical defects.
Marriage is an unproductive expenditure of material values and labor, even in cases where it is possible to recycle rejected products into a new product of labor or correct deficiencies.
To build a marriage record, it is qualified according to the following criteria:
the place of detection is internal, i.e. identified before shipment (or transfer) to the buyer, and external, identified already in the buyer;
the nature of the defects - final, which can no longer be corrected, and such as can still be corrected;
the causes of occurrence are poor-quality materials, lack of electricity, unskilled workers, etc.;
the culprits are the worker, the supplier, the supply service, etc.
The occurrence of a marriage in production is documented by a Marriage Certificate, a message or a Marriage Sheet. These documents indicate data on rejected products, the culprit of the cause of the marriage, the materials or labor used and other expenses.
Products, products, semi-finished products manufactured according to special increased technical requirements are not considered defective if they do not meet these requirements, but meet the standards or specifications for similar products or consumer products.
Losses from grade do not apply to marriage, i.e. from transferring products to the lowest grade in terms of quality.
Semi-finished products, parts, assemblies, products that, for technological reasons, do not meet the requirements of normative and technical documentation and cannot be used for their intended purpose or can be used only after the defect has been eliminated, are considered inevitable technical defects in production.
To costing item 11 "Other production costs"
include the costs associated with episodic and periodic testing of the quality of products, parts, assemblies in relation to checking them for compliance with the requirements of established standards or technical specifications, the costs of periodic tests (short control) regarding the assessment of the assembled product, ready for sale, or its components for compliance with the requirements of regulatory documentation .
To costing article 12 "By-products"
includes the cost of by-products obtained simultaneously with the main (target) product, i.e. in a single technological process. These products meet the established standards or specifications in terms of quality, are accepted by the technical control department and are intended for further processing or release to outside enterprises.
Associated products are evaluated:
at selling prices;
at the planned cost of a similar product;
at the price of possible use - for internal use only.
Enterprises can make changes to the given typical nomenclature of costing items (Fig. 6.4), taking into account the characteristics of the technique, technology and organization of production of the relevant industry and the proportion of certain types of costs in the cost of production, as well as combine several standard costing items into one or allocate with one standard articles several costing articles, in particular, for the chemical, metallurgical industries, this list of costing articles is supplemented by the articles: "Associated mining", "Semi-finished products of own production"; for the petrochemical, woodworking industries from the above list of costing items, the item "By-products" is not used
During customs clearance of cargo, customs officials may request a calculation of the unit cost of goods in order to prove the correctness of the indicated price. This situation often occurs when the cost of goods is below the throughput. Although many traders are convinced that this information is a trade secret of the manufacturer, and that in fact, no supplier is obliged to devote the buyer to the intricacies of his earnings, we will still tell you what the calculation of the cost of goods is. This information will be useful to manufacturers and participants in foreign economic activity when calculating the planned profit from the sale of a particular product.
What is product costing
Product costing is the calculation of costs per unit of goods. In foreign trade operations, the cost of expenses when crossing the border is calculated. When calculating the cost of production, the following costs are taken into account:
- cost of goods;
- the price of cargo delivery;
- duties, customs payments, VAT;
- costs for the services of a customs broker;
- the cost of customs clearance.
Cargo transportation is a fairly large-scale procedure in which it is important to take into account all costs. Costing helps not only take them into account, but also reduce them by looking for more economical and efficient solutions.
At customs, costing may be required if the customs value of goods is in doubt among customs officers, that is, you are suspected of underestimating the cost. No international trade rules provide for the mandatory provision of this information, such a clause is usually also absent in contracts, however, traders often face this problem.
Types of unit costing
There are the following types of costing:
The calculation types differ depending on the data used in the calculations. Each type has its own purpose.
Calculation allows you to reduce the cost of material resources and labor.
Calculation methods
There are three main methods for calculating the cost of production:
The costing data is used in production control.
Each of the considered types of calculation has its advantages and disadvantages. The choice of method depends on the area for which you want to make calculations.
Calculation example
For example, in the workshop you need to complete 240 interior doors. The calculation is made according to the following scheme:
All calculated indicators are summarized. As a result, we get the cost of the service.
As for providing a calculation at customs, experienced businessmen advise writing an explanatory note to the head of customs that the manufacturer refused to provide data, citing trade secrets, it indicates the contact details of the supplier and suggests making a request yourself. For some, it "works" and customs officers remove this issue from the agenda.
Calculation methods
Calculation methods- these are methods for calculating production costs, production costs, the volume of work in progress, based on costing. Distinguish between simple, normative, custom, peredelny methods of costing.
Normative method of calculation- this is a method of calculating the cost used in enterprises with mass, serial and small-scale production and in other industries. The prerequisites for the correct application of the normative method of calculation are:
- drafting normative costing according to the norms in force at the beginning of the month;
- identification of deviations of actual costs from existing norms at the time of their occurrence;
- accounting for changes in existing regulations;
- reflection of changes in existing norms in normative calculations.
The current norms are those according to which materials are currently released to workplaces and workers are paid for the work performed.
Custom costing method
Custom costing method- this is a costing method used in enterprises where production costs are taken into account for individual orders for a product or work. These are mainly enterprises with individual and small-scale production types. In a broad sense, an order represents one or a small series of homogeneous products accounted for in such a way as to distinguish this product from another. The object of accounting and costing is the order, which is assigned a number. In a narrower sense, an order is understood as “... a complex product (its units, components) in a single production, small batches of identical products in small-scale production, as well as certain types of work (repair, construction and installation, etc.)”. To account for the costs for each order, a separate analytical account (card) is opened with an indication of the order code, which is affixed to all primary documents. Production costs are aggregated in analytical accounting in strict accordance with open orders. Thus, this method allows you to allocate production costs and individualize them for each calculated object. The use of an order-based costing method is justified only when the following conditions are met: the ability to select a costing object at a certain stage of its creation and implementation; there is an objective need to obtain data not on the average, but on the individual cost of objects for each open order ...
Transitional costing method- this is a method of calculating the cost used in enterprises where the source material in the production process undergoes a number of redistributions or where from one source materials in one technological process different kinds products. Calculation of the cost of production by the peredelelnoy method can be of two options: semi-finished and non-semi-finished. In the semi-finished version, the cost of production is calculated for each stage, which consists of the cost of the previous stage and the costs for this stage. The cost of production of the last processing is also the cost of finished products. With the non-semi-finished version, only the cost of production of the last processing stage is calculated. With this option, the costs are taken into account separately for each stage, without taking into account the cost of production of previous stages. The cost of finished products includes all the costs of its production in all stages. With the perepredelnoy method of costing, as well as with other methods, first determine the cost of all products, and then the cost of its unit. The cost of a unit of production is calculated different ways depending on the characteristics of the technological process.
References
- New Economic Dictionary / Ed. A. N. Azrilyana. - M.:, 2006. - 1088 p. ISBN 5-89378-014-0;
- Raizberg B. A., Lozovsky L. Sh., Starodubtseva E. B. Modern Economic Dictionary, - M.: Infra-M, 2006.
- Kozlova E.P., Patrushin N.V. , Babchenko T.N. Accounting in industry. - M.: Finance and statistics, 1993. - 432 p.: ill. ISBN 5-297-00203-8.
- Bochkareva I.I., Levina G.G. Accounting financial accounting: textbook / I.I. Bochkareva, G.G. Levin; ed. Prof. Ya.V. Sokolov. – M.: Master, 2008. -413 p.
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Synonyms:See what "Calculation" is in other dictionaries:
- (lat. calculus, pebble, naked; because in ancient times they counted with the help of pebbles). Calculation, appraisal. Dictionary of foreign words included in the Russian language. Chudinov A.N., 1910. CALCULATION rate. A complete dictionary of foreign words ... Dictionary of foreign words of the Russian language
CALCULATION, calculations, pl. no, female (lat. calculatio account, calculation) (bargaining). Calculation of the purchase and sale value of goods. Product calculation. Book calculation (counting the number of typographical characters in order to determine the cost of publication) ... Explanatory Dictionary of Ushakov
- (from lat. calculatio account, calculation) presented in tabular form, an accounting calculation of costs, expenses in monetary terms for the production and marketing of a unit of a product or a batch of products, as well as for the implementation of works and services. Calculation serves ... ... Economic dictionary
- (accounting cost) See: costs, expenses (cost). Business. Dictionary. Moscow: INFRA M, Ves Mir Publishing House. Graham Bets, Barry Brindley, S. Williams et al. Osadchaya I.M.. 1998. Calculation ... Glossary of business terms
Calculation, calculation, calculation Dictionary of Russian synonyms. noun costing, number of synonyms: 1 cost calculation (1) ... Synonym dictionary
calculation- Calculation of costs for a given unit, based on established technical and technological parameters and relevant regulatory indicators [Terminological dictionary for construction in 12 languages (VNIIIS Gosstroy of the USSR)] costing Method ... ... Technical Translator's Handbook
Technical railway dictionaryCalculation- the result of the calculation, i.e. calculation procedures for determining the organization's costs per unit of output (works, services) ...
Grade
Accounting for business processes
Calculation
Grade
Lecture plan
MAIN BUSINESS PROCESSES
Lecture No. 5 COST MEASUREMENT AND ACCOUNTING PRINCIPLES
Grade- a method of monetary expression of accounting objects (property, liabilities and business transactions) by adding up the costs incurred in them to reflect them in accounting and financial statements. The application of the assessment ensures the reality and comparability of indicators of economic activity of enterprises.
Evaluation requirements:
reality assessment – reflection of the actual value of certain types of funds and sources of their formation (correspondence of the monetary expression of accounting objects to their actual value). The reality of balance sheet items is ensured by the reliability of accounting data and the principles for evaluating economic assets. The reality of the assessment requires an accurate calculation (calculation) of the actual cost of all accounting objects;
unity of assessment – uniformity and immutability. The same objects of accounting are evaluated equally in all organizations during the entire period of their stay at one stage of the circuit. Such uniformity of assessment is achieved by establishing mandatory provisions, instructions, accounting and calculation rules.
The assessment is carried out as follows:
property purchased for a fee is estimated by summing up the actual costs incurred for its purchase (for the acquisition of an object, interest paid on a commercial loan granted upon acquisition, markups (surcharges), commissions paid to supply, foreign economic and other organizations, customs duties and other payments, transportation, storage costs and delivery carried out by third parties), excluding value added tax;
property received free of charge , is estimated at the current market value as of the date of acceptance for accounting (data on the current price must be confirmed by documents or by expert means);
property produced in the organization itself , is determined based on the actual costs associated with the production of these fixed assets.
Revaluation of an asset carried out to determine the fair value of the asset at the revaluation date. Revaluations should be made with sufficient regularity to ensure that the carrying amount does not differ from fair value at the reporting date.
Calculation- a method of grouping costs and determining the cost of acquired material assets, manufactured products and work performed. Calculation - presented in tabular form, accounting calculation of costs, expenses in monetary terms for the production and marketing of a unit (or batch) of a product.
Calculation object – production product, technological phase, stage, etc., i.e. products of varying degrees of readiness, types of work or services.
Calculation unit – calculation object meter. In the processing industry, the calculation unit of production, for example, is 1 ton or 1 q. For homogeneous products, conditional enlarged calculation units are used (for example, 100 pairs of shoes, 100 meters, 1000 cans).
Types of costing depending on the time of compilation:
1. standard costing calculated at the beginning of the reporting period and represents the amount of costs that the enterprise at the time of the calculation, based on the technical level of production and existing technology, will spend per unit of output, taking into account the current norms and standards in the itemized context (current cost rates);
2. standard cost estimates made before the start of the reporting period. In these cost estimates, the amount of material and labor costs for the production of the planned quantity of products is calculated. They are compiled on the basis of planned expenditure rates and other planned indicators for the reporting period (in this case, expenditure rates are average). cost estimate, which is a kind of planned costing, is made up to determine the price in settlements with customers separately for a one-time order or work (a unique product).
3. accounting estimates compiled after the completion of business processes. The purpose of the reporting costing is to determine the actual (real) cost of products, work performed and services (the actual cost of production includes, among other things, unplanned unproductive expenses). In this case, accounting data on the actual costs of production and the quantity of products (works, services) produced are used.
Types of costing by volume of costs:
4. TO production cost accounting the costs incurred in the sphere of production are reflected;
5. Full Cost Calculations differ from production cost estimates by the amount of costs associated with the sale of products.
Production costs (cost)- this is the current costs of the company for the production and sale of products, expressed in monetary terms, which are the estimated price base.
Calculation unit- this is a unit of a specific product (service) according to costing items (according to costing).
The basis for calculating prices is costing (distribution costs).
Calculation is compiled for the unit of measurement of the quantity of manufactured products adopted taking into account the specifics of production (1 meter, 1 piece, 100 pieces, if produced at the same time). The calculation unit can also be the unit of the leading consumer parameter of the product.
Lists of costing items reflect the features of production.
For modern domestic practice, the following list of costing items can be considered the most characteristic:
Raw materials and materials;
fuel and energy for technological purposes;
wages of production workers;
payroll of production workers;
general production costs;
· general running costs;
· other production expenses;
business expenses.
Items 1-7 are called production costs, as they are directly related to the maintenance of the production process. The amount of production costs is production cost. Article 8 (sales expenses) expenses associated with the sale of products: the cost of packaging, advertising, storage, partly transportation costs. The sum of production and selling expenses is total cost products. There are direct and indirect costs. Direct costs relate directly to the cost of a particular product. According to the above list, direct costs are represented by items 1-3, which is typical for most industries. indirect costs usually associated with the production of all products or several of its types and are related to the cost of specific products indirectly - using coefficients or percentages. Depending on the specifics of production, both direct and indirect costs can vary greatly. For example, in mono-production, direct costs are almost all costs, since the result of production is the release of one product (ship, aircraft industry, etc.). On the contrary, in instrumental processes (chemical industry), where a range of other substances is obtained simultaneously from one substance, almost all costs are indirect.
There are also conditionally fixed and conditionally variable costs. conditionally permanent called costs, the volume of which does not change or changes slightly with a change in the volume of output. For the vast majority of industries, general production and general business expenses can be considered as such. conditional variables consider the costs, the volume of which is directly proportional to the change in the volume of output. Usually these are material, fuel and energy costs for technological purposes, labor costs with accruals. The specific list of costs depends on the specifics of production.
Manufacturer's profit in price - the amount of profit, minus indirect taxes, received by the manufacturer from the sale of a unit of goods.
If the prices for the goods are free, then the value of this profit depends directly on the pricing strategy of the manufacturer-seller.
If prices are regulated, then the amount of profit is determined by the rate of return established by the authorities, and with the help of other levers of direct price regulation.
In modern Russian conditions, the objects of direct price regulation at the federal level are prices for natural gas for monopoly associations, electricity tariffs regulated by the Federal Energy Commission Russian Federation, tariffs for modes of transport with the largest freight turnover (primarily tariffs for freight rail transport), the price of vital drugs and services that are most significant from the economic and social standpoints.
The object of direct price regulation by the constituent entities of the Russian Federation and local authorities is a much wider list of goods and services. This list depends to a decisive extent on two factors: the degree of social tension and the possibilities of regional and local budgets. The higher the social tension and the larger the amount of budgetary funds, the greater, other things being equal, the scale of direct price regulation.
In Russian practice, with state regulation of prices and in the overwhelming majority of cases with a system of free prices, the full cost of a unit of goods is taken into account as the basis for using the percentage of profitability when calculating profits.
Example. The cost structure for costing items per 1000 products is as follows:
1. Raw materials and basic materials - 3000 rubles.
2. Fuel and electricity for technological purposes - 1500 rubles.
3. Remuneration of labor of the main production workers - 2000 rubles.
4. Accruals for wages - 40% of the wages of the main production workers
5. General production costs - 10% of the wages of the main production workers.
6. General business expenses - 20% of the wages of the main production workers.
7. Costs for transportation and packaging - 5% of the production cost.
It is necessary to determine the level of the manufacturer's price for one product and the amount of profit from the sale of one product, if the profitability acceptable to the manufacturer is 15%.
Payment
1. We calculate in absolute terms the indirect costs, given as a percentage of the wages of the main production workers, per 1000 products:
Accruals for wages \u003d 2000 rubles. *40% : 100% = 800 rubles;
General production costs = 2000 rubles. *10% : 100% = 200 rubles;
General expenses = 2000 rubles. *20% : 100% = 400 RUB
2. We define the production cost as the sum of the costs of articles 1-6.
· Production cost 1000 items = 3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 (rubles).
3. Costs for transportation and packaging = 7900 rubles. 5%: 100% = 395 rubles.
4. Full cost of 1000 products = 7900 rubles. + 395 rub. = 8295 rubles; total cost of one product = 8.3 rubles.
5. Manufacturer's price for one product = 8.3 rubles. + 8.3 rub. 15%: 100% = 9.5 rub.
6. Including profit from the sale of one product = 8.3 rubles. 15%: 100% = 1.2 rubles
Manufacturer price- price, including the cost and profit of the manufacturer.
Actual sale of goods (services) according to manufacturer's prices(manufacturer's price, factory price) is possible mainly when there are no indirect taxes in the price structure. In modern economic practice, the list of such goods (services) is limited. As a rule, indirect taxes are present in the price structure as direct pricing elements. The prices of the vast majority of goods (services) include value added tax(VAT). The structure of prices for a number of goods contains excise. This indirect tax is included in the price of goods that are characterized by inelastic demand, i.e., an increase in the price level as a result of the inclusion of an excise tax in it does not lead to a decrease in the volume of purchases of this product. Thus, the fiscal tax function is realized - ensuring budget revenues.
At the same time, excisable goods should not be essential goods: the introduction of an excise tax in this case would be contrary to the requirements of social policy. In this regard, both in domestic and international practice, primarily alcoholic products and tobacco products are excisable. Goods such as sugar and matches, which are characterized by the highest degree of demand inelasticity, are not excisable, since they are included in the list of essential goods.
Along with the main federal taxes(value added tax and excise duty) prices may include other indirect taxes. For example, before 1997 in Russia, a special tax was included in the price structure. In 1999 sales tax was introduced in almost all regions of the Russian Federation. Later, these indirect taxes were removed.
Let us dwell on the methodology for calculating the value of value added tax in the price as the most common tax.
The price without VAT is the basis for calculating value added tax. VAT rates are set as a percentage of this base.
Example. The manufacturer's price level is 9.5 rubles. for one product. The value added tax rate is 20%. Then the level of the selling price, i.e., the price exceeding the manufacturer's price by the amount of VAT, will be:
Tsotp \u003d Cizg + VAT \u003d 9.5 rubles. + 9.5 rubles. 20%: 100% = 11.4 rubles.
Elements of the price are also intermediary wholesale markup And trade allowance if the product is sold through a retail chain.
Selling price- the price at which the manufacturer sells products outside the enterprise.
The selling price exceeds the manufacturer's price by the amount of indirect taxes.
