Calculation of the cost of production is a mandatory stage in the analysis of the activities of any enterprise. On the basis of such calculations, conclusions are formulated about the efficiency of the production process, about the level of costs, about the number of fixed and variable costs.
It is necessary
- calculator
- notebook and pen
- a complete list of the company's costs with a specified amount of costs
- a report on the activities of the enterprise indicating the number of products produced
Instructions
Step 1
Calculate the variable costs of the enterprise, which depend on the volume of production and are calculated as the sum of all costs of a variable nature (wages to workers, which depends on the volume of products sold, the cost of materials, components, electricity). Variable costs must be calculated per unit of output, so the sum of all variable costs must be divided by the volume of production. Let the enterprise produce spare parts for cars. Material costs will amount to 5.1 million rubles, workers' salaries - 10.6 million rubles, electricity costs - 0.3 million rubles. During the reporting period, the company produced 3,500 million spare parts. Then the variable costs are:
VC = (5, 1 + 10, 6 + 0, 3) / 3500 = 4500 rubles per unit of production.
Step 2
Calculate the fixed costs of the enterprise, which do not depend on the final indicator of the volume of production and are subject to payment without fail. So, fixed costs include salaries for management personnel, transportation costs, accounts payable, settlements with suppliers, and the tax office. In order to calculate the cost, it is necessary to express the costs of a constant nature in terms of an indicator per unit of production. To do this, the sum of all fixed costs must be divided by the volume of products produced: Let the salary of the staff at the enterprise be 6, 9 million rubles, accounts payable - 7, 8 million rubles, taxes and other payments - 1, 3 million rubles. Then the fixed costs are:
FC = (7, 8 + 6, 9 + 1, 3) / 3500 = 4571 rubles.
Step 3
Calculate the cost of production, equal to the sum of fixed costs and variable costs (per unit of production). Then the cost of production is expressed as follows:
Сс = 4500 + 4571 = 9071 rubles.
