Finished goods costing example. Cost calculation. What to include and how to count

Calculation: details for an accountant

• Paid services for photocopying in the library: costing, registration, accounting

  For a fee? How to make a cost estimate for the provision of services for ... will require the permission of the author. How to calculate the cost of providing a service? ... the provision of services is carried out according to the costing items included in the unit cost ... 2]). Consider a step-by-step procedure for compiling a cost estimate for photocopying documents .... Calculation total amount costs (costing) included in the cost of the service... . Taking into account the calculated planned cost estimates, prices for paid services are set ...

• Accounting for catering products of the canteen of a budgetary institution

  The sales of dishes are determined by the costing method based on the enterprises indicated in ... Catering, 1996). The calculation of dishes is carried out according to I ... the production manager and the person who makes the calculation, and is approved by the head of the organization. ... salad "Summer". The serial number of the cost estimate, the date of approval No. 10 from ... public catering is determined on the basis of the cost estimate. In the calculation of a specific dish ... produced ready meals determined by calculation. 3. Calculation of sale...

• Accounting methodology in ferrous and non-ferrous metallurgy

  Own production” and are shown in the cost estimate of the receiving shop for the item of that ... production in the planned and reporting cost estimates, as well as in the report on ...

• Options for calculating the cost in "1C: Accounting 8", ed. 3.0

  In general, it is an algorithm for calculating the cost of production in "1C: Accounting ..., using the following reports: reference-calculation" Costing "; reference-calculation "Distribution of indirect ...

• In what cases is it possible to reduce wages?

  Allowed an irreparable marriage. According to the calculation, the actual cost of rejected products is ... Credit Amount, rub. Based on the calculation, the actual cost of an irreparable marriage is reflected ...

• Provision of paid services by a budgetary institution

  Methods, as well as on the basis of the calculation of the corresponding costs. The amount of the fee in ... paid services is determined on the basis of a calculation that includes the costs of conducting these ...

• Management accounting for the cost of paid services

  It is necessary to decide how the costing items (costs) are laid out for the selected analytics objects ... Order No. 640. **** For all costing items (KOSGU). Here is a fragment of the accounting policy ...

• Return of goods to the supplier and reimbursement of expenses from his side: taxation

  further processing. Compiled act and calculation of expenses incurred. The supplier accepts... further processing. Compiled act and calculation of expenses incurred. The supplier accepts...

• We organize "calculation" accounting in the dumpling shop

  And normative, not provided for the calculation of the cost of production of enterprises Food Industry... minced raw materials according to standard (planned) estimates, not forgetting that ...

• The car got into an accident: is it possible to take into account the cost of repairs for tax purposes

  ... (results of an independent assessment), photo reports of damage, calculation for the restoration of the car, compiled by an independent ...

• Accounting for income and expenses in a budgetary institution

  Normative cost indicators; Help-calculation "Cost calculation" ("Services, works, production" - "Reports ...

The procedure for pricing certain kind services will depend on the cost of providing this service. These costs are expressed in cash and represent the cost of materials, wages, depreciation, etc. Therefore, the accounting department often faces the question of how the cost of services provided to the population is calculated. In the article, we will consider what is the calculation of the cost of services and the calculation procedure.

What is the cost of services

When providing any service to the population, organizations calculate its cost. At the same time, the cost price will be unique each time, depending on the service. The costs included in the cost price can be grouped by costing items and cost elements.

Important! The cost of products, works or services is the total cost of resources that were spent in the production of products, performance of work or provision of services.

When calculating the cost of services, the cost includes both direct and indirect costs, which are distributed among all services. General expenses (commercial, production, household) should be scattered on the cost of services based on the signs:

• preliminary assessment in accordance with the planned volume;
• cost adjustment depending on the inclusion of new processes or additional services in the calculation;
• operations for the same service differ depending on the type of activity;
• price changes will depend on market prices.

The procedure for compiling a cost estimate for services

In order to draw up an estimate, the employee who makes the calculation must refer to the accounting data to obtain the necessary information. Wherein Special attention should pay attention to the following types of costs:

• affecting the amount of taxes;
• for labor activity;
• material costs (for raw materials, materials, components, tools, structures);
• to pay salaries and social benefits;
• depreciation;
• capital investments.

Important! For the end consumer, when compiling a shift, the materials used in the work, as well as the services rendered, are indicated separately. All materials are usually listed at their cost plus markup. The remaining costs are included in services.

Costing for accounting purposes

For accounting the calculation is made on the basis of the accounting policy developed by the company. For buying companies and budget organizations, which work according to strict accounting rules and established standards, estimates are compiled using the base-index method. To this end, at each stage, an assessment is made based on basic tariffs, adjusted for the current price level. This technique is used by construction companies, repair organizations that carry out the construction and maintenance of capital construction facilities. For this purpose, estimates of the following types are compiled: local, detailed, simplified, and also objective.

AT construction companies estimates are made by experienced specialists and ordinary accountants cannot replace it. Special programs for calculating estimates designed for a particular industry help to simplify the work. These programs are preloaded with special rates and indexes that are regularly updated over time.

Calculation of the cost of services in construction

The estimate for construction services includes the following cost items:

1. For the purchase of materials;
2. To pay employees;
3. Maintenance, service and operation of equipment;
4. For general production costs (both for the organization as a whole and for a separate facility);
5. Other expenses (including for attracting contractors, for renting special equipment, social payments, etc.).

Important! The estimate is separately compiled for each stage of construction by forming the total cost of a single object.

Calculation of the cost of services to the population

Companies that provide certain services to the population, as a rule, do not paint estimates in detail. The estimate usually includes only two items: separately materials and separately work. Both positions are filled based on market prices. As a rule, commercial companies that provide services to individuals cover their own costs from profits and do not reflect these costs in the estimate issued to the customer. For example, a travel agency estimate would include costs such as:

1. Obtaining a visa. The cost will depend on the total number of tourists.
2. Insurance. The cost of insurance is included in the cost of the tour if it is mandatory. Otherwise, it is paid at the request of the client.
3. Accommodation. It will depend on which hotel the tourist stays in, as well as on the diet, number of vacationers and the season.
4. Program. The cost of the program includes the cost of entertainment and excursions.

Thus, the same trips can cost customers at different prices, which will depend on the factors listed above.

Cost calculation for beauty salon services

Consider, using the example of a beauty salon, how the cost of services is calculated,

Conclusion

Thus, the formation of the cost of the service is influenced by the costs that the company pays in order to provide this service. These costs include such expenses as wages, materials, depreciation and other items. The correct definition of the cost of services will allow the company to set the most optimal price level for its services, which will lead to an increase in the flow of customers and increase their own profits. At the same time, it should be remembered that after calculating the cost price, the final price of the service should be compared with the average market prices for similar services. Otherwise, clients and customers will prefer to order services from competitors, and this will lead to a significant decrease in company revenues. This means that the most the best option to establish the cost of services will be not only costing, but also comparative analysis competitor prices.

Product costing is the calculation of the sum of all production costs in terms of value. The method of calculation depends on which costs are taken into account. See examples of calculation by methods of absorbed and direct costs. Download the method of cost accounting and calculation.

The cost price can be called the cornerstone of making business decisions, so an example of calculating its cost estimate will be useful to a very wide range of users within the company:

• marketers - when determining prices for products;
• commercial director to decide on the range and launch of new products;
• production managers - when analyzing cost variances in order to identify reserves for improving efficiency;
• financial managers to determine the performance of the organization;
• top managers - when distributing bonuses and bonuses.

Costing: Definition and Technique

The cost of production is the monetary value of the resources spent on its production, such as raw materials and materials, human resources And so on. It can be calculated as a whole for the company, production unit or workshop, for an individual product. For some companies, the calculation of the cost of an order, a technological stage, a node is relevant.

The figure shows the main accounting items for calculating the cost.

In accounting includes the articles shown in the figure.

Picture.

For trading or service companies, the plan of cost items for calculating the cost will differ slightly - there may not be an item “raw materials and materials”, almost certainly there will be no items “ Return waste” and “Losses from marriage”, “Selling expenses” can be considered as “General production” and so on.

Cost types for costing

When evaluating actual cost production or services rendered for the reporting period, actual expenses incurred for the needs of the main activity are taken into account. It is not difficult to assume that both productive reasonable expenditure of resources and unproductive ones can be included in the calculation. It is possible to assess the effectiveness of the costs incurred only by comparing the results obtained with the normative or planned ones.

Normative costing of products represents the monetary expression of the historically established technology of production. In order to the current achievable standard cost should be used, that is, the standards for which correspond to the effective functioning of the existing equipment. It takes into account the real level of equipment failure, the usual level of downtime and scrap. If the equipment is new and the statistics of its operation have not yet been developed, use the standards of the supplier company or ask the engineering company serving you. To evaluate the effectiveness, it is necessary to calculate the cost of actually produced products or services according to the standards. In this case, we will clearly see deviations in production from technology.

Planned is based on planned output values. When calculating the planned cost, both standards and data from the past period can be used. In practice, this value is often calculated in order to do at the end of the period.

How to Calculate Direct Manufacturing Cost of Products Using Excel

If you need to calculate the direct production cost of products, use the ready-made calculation model in Excel. The CFO System solution will tell you how to adapt the model to the specifics of the company: create directories, adjust the method of attributing direct costs to prime cost.

Unit costing

The main question is: what costs does the company attribute to cost per unit of output?

The answer to this question depends on the method of calculation:

• if we take into account all production costs, we use the method of calculating the full cost price for costing. Another name is the method of absorbed costs (absorption costing);
• if we take into account only direct costs, then we calculate the truncated (not full) cost using the direct costing method.

Let's take a closer look at both of these methods.

Absorption costing

When using the method of absorbed costs, direct and indirect costs, that is, all costs related to production processes, are included in the cost of production (these are accounts 20 and 25 of RAS). General business expenses (account 26 RAS) are attributed to the sale of products and are not allocated to final products.

Direct costs do not require additional transformations when transferred to products, while to allocate general production costs, the cost allocation method based on the distribution base is used. One of the following criteria is selected as the base:

• labor of production workers (man-hours);
• operation of the main equipment (machine-hours);
• volume of output (in units);
• wage fund for production workers;
• proceeds from the sale of products;
• direct costs attributed to the product, etc.

It is good practice to pre-allocate costs to production cost centers, and only then, in proportion to the distribution base, transfer costs per unit of output. At the same time, for different centers costs can use its own distribution base.

Absorbed costing example

The company produces two products "A" and "B". The volume of production amounted to 1,000 pieces. per month of product "A" and 200 pcs. product "B" (Table 1).

Table 1. An example of calculating the cost of production using the method of absorbed costs (rub.)

Product / cost item
materials
Workshop lighting
Workshop heating
Selling expenses
Full self
Oneself units	238 (238 000: 1000)	629 (125 800: 200)

Direct costing

According to alternative method- direct costing - when calculating the cost of production, only those costs that are directly related to production should be taken into account. The idea of ​​the direct costing approach is that the production manager controls only those costs that are related to production.

Example of direct costing calculation

In our example, we need to remove commercial expenses from the cost of products. Then for product "A" it will be 234 rubles, and for product "B" - 599 rubles (Table 2).

Table 2. Sample costing of products by direct costing (rub.)

The situation is vital - the marketing department and the sales department of a large enterprise can generate expenses that are disproportionate to the cost of production, which will lead to losses, and when choosing the direction of cost optimization, to erroneous decisions.

In the long term - from a year - all costs are variable and it can be stated that production cannot function without commercial and other overheads .

How to avoid mistakes in direct costing

Errors in actual costing result in the risk of setting unprofitable prices for products or abandoning a profitable line of business. This solution will help determine whether the company calculates the direct cost correctly, and will also tell you how to adjust the calculation rules.

Applied methods for calculating the cost of production

In practice, a number of applied costing methods are also used:

• process method. When using it, the cost of each process involved in the production process is calculated. This is a very powerful tool for reformatting production processes. An enlarged version of the process-by-process method can be considered the step-by-step method in the primary industries.
• custom method - only effective method, for cases where the production is of a single custom nature, when each order is unique and the calculation of the cost is based on negotiations with the client about the final cost of the order.

For financial reporting both RAS and IFRS use the full cost accounting method.

METHODOLOGICAL INSTRUCTIONS

TO PRACTICAL CLASSES

BY DISCIPLINE

"Construction Economics"

For students of specialty 270115

"Expertise and property management"

Stavropol, 2006

The guidelines were drawn up in accordance with the requirements of the State Educational Standard of Higher Professional Education in the specialty 270115 "Expertise and management of real estate" and the program of the discipline "Construction Economics".

In the guidelines for practical exercises, next questions: preparation of cost estimates for materials and transportation costs, preparation of estimate documentation, production funds of construction organizations, labor resources in construction, accounting and taxation in construction.

Methodical instructions can be used for independent work of students.

Compiled by: Kireeva L. N., Art. teacher

Reviewer: Pchelintsev S. G., Ph.D., Associate Professor

Practical lesson 1 ............................................................................................................................. 5

Practice 2 11

Practice 3 ................................. 12

Practice 4 Drawing up local estimates................................................................... 15

Practice 5 .............................................. 20

Practice 6 ........................ 25

Practice 7 Production funds of construction organizations........................ 30

Practice 8 Accounting and taxation in construction.................. 34

Practice 9 Drawing up an object estimate............................................................... 40

The study of the discipline "Construction Economics" is preceded by the study of such special disciplines, as "Technology of construction production" and "Organization of construction production". Knowledge of these disciplines helps students in mastering the discipline "Construction Economics".

In preparation for each lesson, it is necessary to work out the topic of the lecture course, on the basis of which the practical lesson is conducted. To get acquainted with brief explanations of the main provisions of the calculation, which is carried out in the theoretical part, to analyze an example of solving the problem, leading to a practical lesson.

Practice 1
Compilation of transport cost estimates Construction Materials, designs, products

Theoretical part

The calculation is made in accordance with the given transport scheme of transportation on the basis of the Collections of estimated prices for the transportation of goods for construction. Parts 1 and 2.

The amount of transportation costs for a given transportation scheme depends on the type of selling price for the supply of building materials, parts, structures. The name of the selling price contains information about up to which point, inclusive, the price takes into account the costs of transportation, loading and unloading operations. So, for example, prefabricated concrete structures are supplied at the price of a free-of-charge vehicle supplier (manufacturer), or a free-of-charge station of departure; cement at the price ex-station destination. Thus, the calculation serves to determine the transport costs from the point (vehicle) indicated in the price to the on-site warehouse at the construction site.

Transportation costs include the costs of:

– transportation of materials along the route;

- loading and unloading, as well as reloading from one vehicle to another within the route;

- supply and cleaning of wagons and Vehicle water transport.

Calculation example

Its number, the name of the material (construction) accepted for transportation, as well as the prices of which year the transportation costs are determined are indicated. Line 1 records the type of selling price set for this material or construction (accepted according to the assignment on the basis of price lists or part 4 of the Collection of average regional estimated prices for materials, products and structures). local materials.

Supplier name, specific gravity deliveries, modes of transport, points and distances of transportation are accepted according to the assignment, further filling out of form I 4 is made on the basis of the Books of Estimated Prices for the Transportation of Goods for Construction.

For the section of rail and road transport, part 1 of the specified collection is used, for river transport - part 2. For construction cargo, a general tariff is accepted.

The tariff scheme and the weight rate of loading wagons for rail transportation is taken depending on the type of cargo transported according to Table. 1, p. 77-79 of Part 1 of the SCCPG.

The number of wagons simultaneously supplied for loading and unloading depends on the required volume of transportation and construction conditions (at laboratory work, it is accepted conditionally).

The class of cargo for road transport is accepted according to Appendix 2, p. 24-27, part 1 of the SSCPG, surcharges on tariffs for bulky items - in accordance with the general instructions for section 3a, p. 21-23. The belt coefficient is taken according to Appendix 1, p. 23-24 .

The reverse side of Form I 4 is completed as follows.

Items I, II - road transportation are filled out on the basis of the tables of freight charges for the transportation of goods in the Union republics, p. 27-65 of Part 1 of the SCCPG; points 2, 4, 12 - according to the table of estimated prices for loading and unloading operations. For rail and road transport, 66-68 Part 1 SCCPG; point 8 - according to the corresponding table of part 2 of the SCCPG.

Items 3, 6 are filled in according to clause 22 of the general instructions of section c. 67-68 of part 1 of the Collection; paragraphs 7, 10 of the relevant instructions of part 2 of the SCCPG.

Items 5 are filled in on the basis of the task and table 2 of the freight charge for carriage by wagon shipments at freight speed, s. 80-96 of Part 1 of the SSCPG, taking into account the conversion factor from net weight to gross weight p. 7-14. Item 9 is filled in on the basis of a similar table of part 2 of the SCSPG.

The final column 16 is obtained as the sum of columns 14 and 15.

Thus, in column 16, the price of building materials for the free construction site is obtained.

Form No. 14

CALCULATION #1

Transportation costs per 1 ton. truss beams B 6-I__________________

Compiled at 1984 prices.

Initial data

1. Types of selling price ___________________ franco-railroad_______________

Platform________________________________________________________

Manufacturer __________________________________________________

2. Name of suppliers and share of supply, per cent. ___ZhBK plant 100%______________________________________________________________

3. Rail transport _____________________________________________

3.1. Type of dispatch ___ carload _________________________________

3.2. Tariff (general, exclusive)__________ general_____________

3.3. Discounts, allowances ___________ No____________________________

3.4. Tariff scheme ____________ 53 (p.77 p.321)___________________

3.5. Wagon loading rate _________ 53 (p. 77 p. 321) _______________

3.6. Number of wagons delivered simultaneously for loading __ 2 __

4. River transport

4.1. Type of cargo and shipment _______________________________________

4.2. Tariff (general, exclusive) _____________________________

4.3. Tariff increase ____________________________________________

4.4. Tariff scheme ___________________________________________

5. Road transport

5.1. Cargo class __________ 1 (p.24 appendix 2. p.14)______________

5.2. Tariff (general, exclusive)__________ general_____________

5.3. Allowances _________ for large size(p.22 p.12)

5.4. Belt coefficient _____ K=1 _______________________

Note: The estimated cost of transportation is determined based on
SNiP IV-4-83. Appendix. Collection of estimated prices for the transportation of goods for construction. Part I. Rail and road transport.

Table 1 - Calculation of transport costs.

No. p / p	the name of the operation	Name of final points of transportation (from-to)	Transportation distance, km	Cost per 1 thousand rubles.
Count formula	Total
	Road transportation to the place	–	–	–	–
	Loading and unloading operations for road transport to the place of unloading	–	–	–	–
	Submission of wagons for loading p.67-68, p.22	ZHBK plant	–	0,40	0,40
	Loading into wagons and unloading from them p.5, table. item 14	Unloading	–	0,70	0,70
	Rail transportation with. 12, item 285; p.81, tab. 2	From the departure station		0.64x1.0	0,65
	Submission of wagons for unloading p.68, p.22	Railway warehouse	–	0,50	0,50
	Delivery of vessels for unloading	–	–	–	–
	Loading on and off ships	–	–	–	–
	Water transportation	–	–	–	–
	Delivery of vessels for unloading	–	–	–	–
	Road transportation to destinations	Railroad warehouse, on-site warehouse		0.76x1.25	0,9
	Loading and unloading operations for road transport at destinations	Loading + unloading	–	0,8+0,75	1,55
	Intra-construction transportation of materials	–	–	–	–
	Total for 1 t.				4,75

Compiled by __________________

"___" _____________20 ... g.

Exercise

Make a calculation of transportation costs for a reinforced concrete truss beam.

Table 2 - Initial data for the calculation of transport costs

var. no.	Brand	Span, m	The volume of concrete, m 3	Mass, t.	Price list position 06-08	Wholesale price, thousand rubles
	B6-1		0,45	1,13	1,10	49,7
	B6-1		0,45	1,13	1,11	50,50
	B6-3		0,45	1,13	1,12	51,80
	B6-4		0,45	1,13	1,13	54,60
	B6-5		0,45	1,13	1,14	56,50
	B6-6		0,45	1,13	1,15	58,20
	B6-7		0,45	1,13	1,16	61,00
	B6-8		0,45	1,13	1,17	66,00
	B9-1		1,1	2,75	1,18	124,00
	B9-2		1,1	2,75	1,19	125,00
	B9-3		1,1	2,75	1,20	129,00
	B9-4		1,1	2,75	1,21	136,00
	B9-5		1,1	2,75	1,22	143,00
	B9-6		1,1	2,75	1,23	155,00
	B9-7		1,1	2,75	1,24	166,00
	1B12-1		1,8	4,5	1,25	223,00
	1B12-2		1,8	4,5	1,26	231,00
	1B12-3		1,8	4,5	1,27	253,00
	1B12-4		2,0	5,0	1,28	263,00
	2B12-4		2,0	5,0	1,29	273,00

1. What is the basis for the calculation of transport costs?

2. What costs include shipping costs?

3. What determines the amount of transport costs?

Main:

Additional

Practice 2
Drawing up a cost estimate for materials, structures, products

Theoretical part.

In the individual unit price, the materials must be taken into account at the price of the ex-construction site. The costs that determine this type of price consist of: the selling price of the industry, margins of marketing and supply organizations (if they use their services), the cost of packaging and props, transport and procurement and storage costs.

Material costing is based on local materials. When using imported materials, their prices are taken from the relevant parts of the Compilation of Average Regional Estimated Prices for Building Materials, Products and Structures (SSRTS).

If the transportation distances of imported materials differ from those accepted in the SRSTS up or down, then the prices for these materials are specified in accordance with the instructions for the application of EPEP 84.

Calculation in form 13 is compiled on the basis of:

1. Price lists, which contain prices (sales) for various building materials, entered into force from 10.10.1982. For example, price list 06-08 contains prices for prefabricated reinforced concrete structures, price list 06-12-01 contains prices for crushed stone;

2. SRSTS, part 1. Local materials entered into force on 1.01.1984;

3. Collection of estimated prices for the transportation of goods for construction, put into effect from 1.01.1984. parts 1 and 2;

4. Calculation of transport costs.

The calculation of the cost of materials is as follows.

Name of materials (column 2), unit of measurement (column 3), type of selling price (column 5), unit weight (column 6) and selling price (column 10) are filled in according to the assignment in full accordance with general guidelines price lists and technical specifications of the SSRTS part. The name of the supplier and the place of shipment are filled in according to the task.

Transportation costs (column 7) are put down on the basis of the calculation of transportation costs (form 14), the number of which is indicated in column 8.

Column 9 records the margins of marketing and supply organizations, which are of two types depending on the conditions for the supply of materials:

1. warehouse (in case of receiving materials from the warehouses of these organizations). They include the cost of maintaining warehouses, storage and issue of materials.

2. transit (in case of receiving materials with the participation of supply and marketing organizations, but bypassing their warehouses, i.e. in transit from the supplier to the construction site).

Warehouse margin is 6%, transit - 0.5% of the selling price.

Column 11 is obtained by multiplying the established margin rate by the selling price (column 10) and dividing the resulting product by 100, because. these norms are set as a percentage of the selling price.

Column 12 is filled in in accordance with the instructions and prices for containers and props contained in the Book of Estimated Prices for the Transportation of Goods for Construction.

Procurement and storage costs (column 15) are determined by multiplying their established rate by column 14 and dividing the resulting product by 100, tk. the rate is set in % of the price free-of-charge warehouse. Procurement and storage costs are necessary for the maintenance of on-site warehouses, storage apparatus, take into account natural damage and loss of materials during their transportation and storage. Established norms of procurement and storage costs for construction, sanitary and electrical materials, products and structures in the amount of 2% of the price of a free-of-charge warehouse.

Table 3 - Calculation of the cost of materials and products

No. p.p.

Name of materials, semi-finished product. and products

Units

Name of the supplier and place of shipment

Type of ex-works price of the station of departure or destination, etc.

Gross unit weight

Transportation costs of 1 ton of cargo, rub.

Non-calculation transport. cons.

Sales and supply margins organization, %

Selling price

per unit of measurement in rubles.

Prices for sales and supply-x body.

The cost of packaging and props

Fare

Total Estimated Price (ex-object.Warehouse)

Procurement and storage costs

Total estimated price with procurement and storage costs

I

Beam

Art.

Franco-

rafter

PCS.

Departure-

railway

1,18

1,17

B 6-1

-st. appointment

platf. yes

4,75

0,1

0,5

5,37

56,74

1,13

57,87

made.

.

Price list 06-08pos.1-10

S. 12, p. 285, p. 7, item 8

gr. 6 x gr. 7

gr. 10+11+12+13

gr. 14 x 0.02

Compiled

Exercise

Prepare a cost estimate for materials.

Table 4 - Initial data for the calculation of the cost of materials

var. no.	Brand	Span, m	The volume of concrete, m 3	Mass, t.	Price list position 06-08	Wholesale price, thousand rubles
	B6-1		0,45	1,13	1,10	49,7
	B6-1		0,45	1,13	1,11	50,50
	B6-3		0,45	1,13	1,12	51,80
	B6-4		0,45	1,13	1,13	54,60
	B6-5		0,45	1,13	1,14	56,50
	B6-6		0,45	1,13	1,15	58,20
	B6-7		0,45	1,13	1,16	61,00
	B6-8		0,45	1,13	1,17	66,00
	B9-1		1,1	2,75	1,18	124,00
	B9-2		1,1	2,75	1,19	125,00
	B9-3		1,1	2,75	1,20	129,00
	B9-4		1,1	2,75	1,21	136,00
	B9-5		1,1	2,75	1,22	143,00
	B9-6		1,1	2,75	1,23	155,00
	B9-7		1,1	2,75	1,24	166,00
	1B12-1		1,8	4,5	1,25	223,00
	1B12-2		1,8	4,5	1,26	231,00
	1B12-3		1,8	4,5	1,27	253,00
	1B12-4		2,0	5,0	1,28	263,00
	2B12-4		2,0	5,0	1,29	273,00

Questions for the practical lesson

1. What are the costs of materials, products and structures for construction?

2. What determines the type of margin for sales and supply organizations?

3. What types of markups of sales and supply organizations do you know?

Main:

Additional

Practice 3
Drawing up an individual unit price

Theoretical part

The unit price is compiled on the basis of elemental estimated norms, which are contained in the annexes to SNiP IV-2-82 (volumes 2, 3, 4). Characteristics of structures included in buildings are taken from SNiP IV-4-82 Appendix. Collection of average regional estimated prices for materials, products and structures. Part IV. local materials.

How to fill out the form 10.

The name of the structural element or type of work is filled in in full accordance with the task. In the column "Justification" the SNiP code is written, a table indicating its number and a column that corresponds to the design characteristic or type of work from which standard costs are taken.

In columns 3, 4, 6, on the basis of elemental estimated norms (SNiP IV-2-82), cost elements and quantity are recorded.

Column 5 for the main material or structure is filled in: according to the calculation (form 13), according to local materials, according to the Collection of estimated prices for local building materials, products and structures for industrial and civil construction of the Stavropol Territory, according to imported materials according to the relevant parts of the Collection of average regional estimates prices for materials, products and structures.

The cost of a machine-hour of operation of construction machines is determined by compiling a separate calculation or according to the Collection of Estimated Prices for the Operation of Construction Machines (Appendix to SNiP IV-3-82).

Column 7 is filled in as follows. Costs by elements with the unit of measure "rubles" are recorded in column 7 directly from the SNiP table. Costs for elements with natural units of measurement (m 3, kg, piece, etc.) are determined by multiplying columns 5 and 6.

The amount of costs in column 7 determines the amount of direct costs per unit of measurement indicated in the SNiP table (for I piece of prefabricated structures, for I km of pipeline, etc.).

Table 5 - Individual unit price
for laying roof beams in one-story industrial buildings up to 25 meters high (B 6-1)

Reason: SNiP TU - 2-82, tab. 7-7 2 . Meter: 100 pcs.

no./p.	Justification of the accepted cost of a unit of work	Name of works and costs	unit of measurement	Estimated unit cost, rub.	Number of units	Estimated cost
		labor costs	man-hour	__		__
		Wage	rub.	__
	Cost calculation machine-hour 0489-7	Crawler cranes with a lifting capacity of 25 tons (in the numerator - total, in the denominator - salary)	mash.-h		30.1
		Other machines	rub.	__
	Calculation according to f. No. 13	truss beams	PCS.	57,73		57,73
	STS for PGSRO, p.1529 p.13	Concrete M200	m 3	25,2	1,4
	SSRTS Ch.1 p.636 p.48	Electrodes E-42	t.		0,02
		Other materials	rub.	–
		total:	rub.
		including basic salary	rub.
		exp. machines	rub.
		Incl. salary pay	rub.

Exercise

Draw up an individual unit price for pressure pipes reinforced concrete. bell-shaped (1 linear meter)

Table 6 - Initial data for compiling an individual unit price

var. no.	Nominal diameter, mm	Design pressure, MPa	Volume 1 linear meter	Weight 1 linear meter	Pricelist position 06-08	Wholesale price, rub.
		1,5	0,12	0,31	7,32	36,00
		1,0	0,12	0,31	7,33	34,00
		0,5	0,12	0,31	7,34	30,09
		0,5	0,12	0,31	7,34	24,72
		1,5	0,16	0,40	7,35	44,40
		1,0	0,16	0,40	7,36	42,40
		0,5	0,16	0,40	7,37	38,20
		0,4	0,16	0,40	7,37	30,56
		1,5	0,20	0,50	7,38	52,20
		1,0	0,20	0,50	7,39	49,80
		0,5	0,2	0,50	7,40	44,80
		0,4	0,20	0,50	7,40	35,84
		1,5	0,28	0,71	7,41	76,00
		1,0	0,28	0,71	7,42	74,00
		0,5	0,28	0,71	7,43	67,00
		0,4	0,28	0,71	7,43	53,60
		1,5	0,4	0,99	7,44	109,00
		1,0	0,40	0,99	7,45	105,00
		0,5	0,40	0,99	7,46	95,00
		0,4	0,40	0,99	7,46,1	76,00

Questions for the practical lesson

1. What is the basis for drawing up an individual unit price?

2. How is the cost of a machine-hour of operation of construction machines determined?

3. What SNiP are used in the preparation of an individual unit price?

Main:

Additional

Practice 4
Drawing up local estimates

Theoretical part

Local estimates refer to primary budget documents and are compiled for certain types of work and costs for buildings and structures based on the volumes determined during the development of working documentation.

Local estimates are compiled in cases where the scope of work and costs are not finally determined and are subject to clarification on the basis of the working documentation.

Local estimates (estimates) for certain types of construction and installation works, as well as for the cost of equipment, are compiled based on the following data:

Parameters of buildings, structures, their parts and structural elements of the adopted design decisions;

The scope of work taken from the lists of construction and installation works and determined by design materials.

Local estimates (budgets) are compiled for buildings and structures: for construction work, special construction work, internal sanitary and technical work, internal electric lighting, electric power plants, installation and purchase of technological and other types of equipment, instrumentation (instrumentation) and automation, low-voltage devices (communications, alarms, etc.), purchase of fixtures, furniture, inventory, etc.

In local cost estimates (estimates), data are grouped into sections according to individual structural elements of the building (structure), types of work and devices in accordance with the technological sequence of work and taking into account specific features certain types of construction. For buildings and structures, a division into an underground part (zero cycle works) and an above-ground part can be allowed. Local estimate calculation (estimate) may have sections:

By construction work- excavation;

Foundations and walls of the underground part;

Overlappings, partitions;

Floors and bases;

Coatings and roofs;

Filling openings;

Stairs and landings;

Finishing work;

Various works (porches, blind areas, etc.), etc.;

For special construction works - foundations for equipment;

For internal plumbing work - plumbing, sewerage, heating, ventilation and air conditioning, etc.

– equipment installation – acquisition and installation of process equipment.

Table 7 - Local estimate calculation

[name of construction site (object under repair)]

LOCAL ESTIMATE CALCULATION №___

(local estimates)

on the ________________________________________________________________

(name of work and costs, name of the object)

Base:

Drawings №№______________________________________________

Estimated cost ___________________________________________ thousand rubles.

Funds for wages ____________________________________ thousand rubles

Compiled at current (forecast) prices as of _____20____.

Compiled by ________________________________________________________________

Checked by _________________________________________________________

[position, signature (initials, surname)]

Exercise

Draw up a local estimate based on the scope of work according to the passport of a typical structure. Determining the scope of work by types and structural elements is carried out according to the project drawings and specifications for them. Group the entire range of works on the construction of buildings into the appropriate sections.

Nomenclature of general construction works (approximate):

A. The underground part of the building.

I. Earthworks.

1. Layout of the construction site.

2. Development of soil with an excavator into a dump.

3. The same with loading onto dump trucks.

4. Transportation of soil by dump trucks.

5. Soil compaction during backfilling with mechanical rammers.

II. Foundations.

1. Preparation for foundations made of sand, gravel, etc.

2. Laying precast concrete foundation blocks.

3. The same, foundation beams.

B. Above-ground part of the building.

I. Columns.

1. Installation of prefabricated reinforced concrete and metal ties.

II. Crane beams.

1. Laying precast concrete beams.

III. Coating.

1. Installation of reinforced concrete roof trusses.

2. Laying precast concrete floor slabs.

1. Installation of precast concrete panels for exterior walls.

2. Installation of window frames (panel or individual elements, steel, reinforced concrete or wood).

V. Roofing.

1. Arrangement of a vapor barrier layer.

2. Coating insulation.

3. The device of the leveling coupler on a heater.

4. The device of a rolled roof.

1. Soil compaction with crushed stone.

2. Underfloor preparation device.

3. Floor covering.

VII. Internal finishing works.

1. Solid leveling of concrete wall surfaces.

2. The same, ceilings.

3. Painting walls and ceilings.

4. Oil painting of windows, doors and gates.

5. Arrangement and development of inventory scaffolding for interior finishing works with a floor height of 5 m or more.

VIII. External finishing works.

1. Lining the plinth with colored, glazed tiles, concrete, granite slabs, etc.

2. Painting of the facade.

IX. Blind area.

1. A crushed stone preparation device.

2. Asphalt pavement device.

Questions for the practical lesson

1. List the methods for determining the estimated cost.

2. What estimated standards are used in the preparation of local estimates?

3. For what types of work are local estimates?

Main

Additional

Practice 5
Preparation of a consolidated budget.

Theoretical part

Summary estimates of the cost of construction of enterprises, buildings, structures or their stages are considered as documents that determine the estimated limit of funds necessary for the complete completion of the construction of all objects provided for by the project. The consolidated estimate calculation of the cost of construction, approved in accordance with the established procedure, serves as the basis for determining the limit of capital investments and opening financing for construction.

In the summary estimates of the cost of industrial and civil construction, it is recommended that funds be distributed according to the following chapters:

1. "Preparation of the construction site."

2. "The main objects of construction."

4. "Energy facilities".

5. "Objects of transport economy and communications".

6. "External networks and facilities for water supply, sewerage, heat supply and gas supply."

7. "Improvement and gardening of the territory."

8. "Temporary buildings and structures."

9. "Other work and costs."

11. "Training of operational personnel."

For objects of capital repairs of residential buildings, objects of communal and socio-cultural purposes, as part of the consolidated estimate calculation, it is recommended to distribute the funds according to the following chapters:

1. "Preparation of sites (territory) for major repairs."

2. "Main objects".

3. "Objects of ancillary and service purposes."

4. "External networks and structures (water supply, sewerage, heat supply, gas supply, etc.)".

5. "Improvement and gardening of the territory." 6. "Temporary buildings and structures."

7. "Other work and costs."

8. "Technical supervision".

In the absence of objects, works and costs provided for by the corresponding chapter of the consolidated estimate, this chapter is skipped without changing the numbers of subsequent chapters.

In the summary estimate of the cost of construction, the following totals are given (in columns 4–8): for each chapter (if there are sections in the chapter, for each section), for the sum of chapters 1–7.1–8, 1–9.1–12 , as well as after accruing the amount of the reserve of funds for unforeseen work and costs - “Total according to the consolidated estimate”.

The summary estimate of the overhaul shows the final data for each chapter, for the sum of chapters 1–5, 1–6.1–7, 1–9, and also after accruing the amount of the reserve for unforeseen work and costs - “Total for the consolidated estimate calculation."

Table 8 - Consolidated estimate calculation of the cost of construction

Customer ________________________________________________________________

(name of company)

"Approved"

"___" ________ 20 ___

Consolidated estimate calculation in the amount of ____________________________ thousand rubles.

Including refundable amounts _______________________________ thousand rubles.

The success of a service business largely depends on proper pricing. It is necessary to determine the exact amount of costs and take it into account in the final cost.

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What formula is used to calculate the cost of services in 2019? The main goal of entrepreneurship in any field is to make a profit.

But it is not enough just to realize the product of activity. It is necessary to cover the costs of production through sales and receive income.

To do this, you need to take into account all the nuances of pricing. What formula should be used in 2019 to calculate the cost of services?

What you need to know

Among the many concepts used in the field of commerce and entrepreneurship, one of the most popular is the cost.

The product cost formula is time-varying. The calculation can be carried out in any period of time, which makes it possible to determine the profitability of the chosen development strategy, taking into account the seasonality factor.

Qualitatively produced calculation of the cost of production costs has a significant impact on the entire subsequent process of business development.

It is the price of the commodity that key role at the level of the company's competitiveness, consumer confidence and profits.

Required terms

The cost price is the valuation of current costs for the production and sale of manufactured products.

In this case, the costs are understood as cash, labor and natural costs. The cost includes such costs as:

• related to the implementation of entrepreneurial activities;
• related to production activities;
• relating to the sale of products;
• documented expenses;
• defined at the legislative level.

Cost accounting is carried out in the reporting period to which they are directly related, regardless of the time of payment.

The purpose of costing is to accurately estimate how much it costs a company to produce and sell products.

By determining this economic indicator and adjusting it, it is possible to increase the profitability of entrepreneurial activity.

Cost determination is indispensable in the following situations:

• evaluation of cost dynamics;
• profitability calculation general activities and specific direction
• identification of reserves to reduce costs;
• calculation of selling prices for products;
• determining the effectiveness of the introduction of new products, etc.

What are the types

The variety of cost types determines the impact of certain criteria:

The total cost includes the costs of the main production, general and company expenses, including selling expenses.

The classification of cost types is carried out according to two fundamental features:

1. Calculated according to costing items.
2. Calculated by cost elements.

The cost structure is built from several blocks of cost elements:

In each specific production, each block of costs is recognized as significant in overall structure cost.

By determining the cost for each cost element, you can analyze the production process and find a way to reduce costs.

Normative base

AT different areas activities, the concept of cost is interpreted taking into account specific features.

From the point of view of economics, this qualitative indicator implies the monetary expression of all costs for the production and sale of products.

Until 2002, the definition of prime cost was formulated at the legislative level in clause 1 of the “Regulations on the composition of costs”.

In 2019, there is no regulated definition of the indicator, just as there are no regulations or Guidelines by his definition.

In accounting, the traditionally established practice of cost accounting and cost formation is used.

In the current Russian legislation, the cost price is mentioned in cases where we are talking on the actual costs of purchasing materials for production and on the costs necessary for the production and sale of products.

With regard to tax accounting, according to the concept of cost in the definition financial result not taken into account. The tax is calculated on the basis of accounting for the income and expenses of the organization.

How to correctly calculate

The complexity of determining the cost of services is due to the fact that the final product is intangible. But choosing suitable method, it is possible to calculate the indicator with the utmost accuracy.

In total, at this time there are four main methods for calculating the cost, the choice of which is determined by the type of control over cost accounting objects:

Regulatory way	The calculation algorithm involves the initial determination of the amount of the standard cost for each individual type of product. Further, the level of fluctuations in the norm during the reporting month, as well as the total amount of costs, is established. Based on the available parameters, the average level of the total cost is determined
Process way	It is used in industries that produce large batches of products in the short term with total absence remnants of unfinished products. The cost price is determined by adding up all the costs incurred for the release of the product. The total cost is then divided by the number of units. For proper control over costs, production is divided into separate stages
Transverse method	This method takes into account the costs of redistribution. That is, the calculation uses the costs of successive stages of production. Moreover, the type of product is not taken into account.
custom way	The technique involves determining the cost by adding the direct costs of production various kinds products. The cost of one produced unit is determined by finding the quotient of the sum of costs and the quantity of goods for a specific order

What is the purpose of the indicator?

It is necessary to consider the cost from the standpoint of economic science. As an economic category, the cost price performs such basic functions as:

• accounting and control of expenses for the production and sale of products;
• formation of the wholesale price for the manufactured product;
• analysis of the feasibility of changing production and implementing decisions.

With a step-by-step cost estimate, you can determine which changes will help reduce the indicator and which costs are unnecessary.

Therefore, with any change in the production process, it is important to calculate the cost indicator.

This allows you to track pricing dynamics and timely implement solutions that have a positive impact on the final cost of a product or service.

What algorithm is used

As part of accounting, the calculation of the cost of services (products) is carried out in several stages:

The scheme for calculating the cost indicator is not legally regulated. Therefore, organizations are free to choose the most appropriate method.

Calculation scheme

When calculating the cost of services, the following costs are taken into account:

• material costs;
• depreciation of fixed assets involved in the production of services;
• salary of employees involved in the production and provision of services;
• deductions to funds from the salaries of employed employees;
• Administrative expenses;
• other costs.

For each item, the total amount of reasonable costs is determined. Then all the values ​​are added up. This will be the cost of the service.

If it is not possible to determine the cost of a one-time provision of a service, then the calculation is carried out in relation to a certain period.

The cost estimate determines the total amount of costs associated with . Then the number of services rendered is determined and the total cost is divided by this value.

Emerging nuances

When the cost price is calculated in relation to services, it is necessary to follow simple rules:

For example, the calculation of the cost of services requires taking into account the costs of repairing housing, maintaining it in good condition and paying taxes.

But when calculating the cost of car service services, you will need to take into account many more factors - wages of employees, consumables, energy costs, etc.

Calculation of the cost of fitness club services

When calculating the cost of a separate fitness club service, you should determine:

• the amount of the total cost of providing the service;
• the number of visitors who can simultaneously use this service;
• markup factor determined by own will or at market prices.

When calculating the amount of expenses, expenses per month for:

• (in the presence of);
• social contributions;
• fixed salary of employees;
• advertising;
• household goods and office;
• for staff;
• staff training, etc.

The resulting amount of expenses is divided by the number of people visiting the club during the month. The result is the cost of a subscription for one service per month.

The resulting value must be multiplied by the markup coefficient to get the cost of a subscription for a month.

If several services are supposed to be provided, then the cost price for each individual service is first calculated and then the total cost price is found by adding the results.

In a budget institution

Service cost in budget institution is found when taking into account direct, overhead and general business costs, as well as distribution costs.

Although budget accounting involves cost accounting in accordance with, specific definitions of costs have not been established.

Direct and overhead costs include costs related to the provision of services. General business expenses are expenses for the needs of management.

Distribution costs are the costs incurred as a result of the provision of services and their promotion. The cost classification is determined by the institution.

Video: calculation of the cost of services

It also determines how the overheads are distributed. The calculation method is determined by the institution independently or approved by a higher authority.

For housing and communal services

The cost of housing and communal services is determined according to. The planned cost becomes the basis for setting the tariff.

Costs are determined separately for each service based on:

• analysis of actual expenses in a certain period;
• accounting for approved industry and regional standards for the relevant types of costs.

When determining the cost of housing and communal services, the following factors are certainly taken into account:

The unit cost of a service is found by dividing the total amount of costs by the volume of services in physical terms, determined on the basis of consumption standards and total number consumers.

Beauty saloon

When calculating the cost of beauty salon services, calculations are carried out for each individual service.

The cost of the service includes payment for the work of the master, the number of Supplies and related costs.

General costs include electricity, advertising, security, depreciation of equipment, etc. When determining the price of consumables, it is important to consider every little thing.