The production cost of an enterprise's products is the sum of the costs of producing products, including the cost of semi-finished products, purchased products and services of other organizations, as well as the costs of managing and maintaining production. The production cost includes the costs associated with the manufacture of products and their delivery to the warehouse.
Instructions
Step 1
When calculating the production cost, they resort to costing. This is a system of economic calculations of the cost, the most important process of production management, which is the final stage of accounting for the costs of production and sales of products.
Step 2
There are several calculation methods. The simple direct method is used at enterprises of the industrial and non-material sphere, where products of the same type are produced, stocks of semi-finished products, as well as stocks of finished products, do not appear in large volumes. The essence of this method is that the accounting object coincides with the object for which the cost is calculated. The production cost in this case is determined as follows: PS = PMZ + PTZ + OPR, where PMZ - direct material costs, PTZ - direct labor costs, OPR - general production costs of the organization. The cost of a single unit of production is calculated as the ratio of the production cost to the volume of output …
Step 3
A simple two-step calculation method is used in enterprises where costs are accounted for by their centers of origin. It makes it possible to determine stocks and finished products at production costs and to attribute management costs in full to the number of products produced. In this case, the prime cost is calculated as follows: - the production cost of a unit of production is determined, which is equal to the ratio of all costs to the number of manufactured products;
- the ratio of the amount of administrative expenses to the volume of products produced is determined;
- the unit cost is determined as the sum of the two previous relationships.
Step 4
The custom-made method of determining the cost price is used in the manufacture of a specific order. The cost of an order with this method includes several components (simpler products). The custom-made method is used in construction, sewing, etc.
Step 5
With the transfer method, the cost is calculated for each production area (redistribution). At the same time, costs are taken into account not by product type, but by production stage.
