Market valuation of an enterprise is nothing more than an analysis of the main indicators, which testifies to the effectiveness of its work. However, the formation of the market value of a business is influenced by many factors, including the cost.
It is necessary
- - financial statements of the enterprise;
- - accounting documentation;
- - calculator.
Instructions
Step 1
In accordance with the "Regulation on the composition of costs", the cost price can be calculated in two ways: by calculation items (in this case, all costs are distributed according to the place of origin, purpose and other indicators), as well as by cost elements (grouping of costs based on their economic content). Please note that among the cost elements are depreciation charges, material costs, labor costs and social security contributions, as well as other costs.
Step 2
Calculate the production cost, which is a set of costs that relate directly to the production of products.
Step 3
Calculate the cost of gross production. To do this, make an adjustment to the production cost for the amount of changes in the balances of future periods, for example, the rent for the use of the production area during the next year. If the balances of future periods increase, then subtract this value from the production cost and vice versa.
Step 4
Calculate the cost of commercial products: adjust the previously calculated cost of gross production by an amount that characterizes the balance of the work-in-progress and non-production costs.
Step 5
Calculate the cost of goods sold. To this end, adjust the indicator of the cost of marketable products by an amount that characterizes the change in the balance of finished products.
