The cost of a product is determined by the totality of all costs incurred in its manufacture. Thus, in order to calculate it, you need to determine all the costs of the enterprise for production by adding and subtracting certain accounting items.
It is necessary
- - list of costs
- - calculator
- - logical thinking
Instructions
Step 1
The easiest way is to consider the calculation of the cost of production using a specific example.
Production costs for CJSC in April were:
1. The cost of purchased raw materials and materials - 50,000 rubles.
2. Remains of material resources formed in the production process - 900 rubles.
3. The cost of components and semi-finished products - 3000 rubles.
4. The cost of energy and fuel expended in the production process - 6000 rubles.
5. Salary for the work performed - 45,000 rubles.
6. Surcharges, surcharges and bonuses - 8000 rubles.
7. Contributions to the Pension Fund - (45,000 + 8,000) * 26% = 13,780 rubles.
8. Services of tool shops - 3300 rubles.
9. General production costs - 13550 rubles.
10. General operating expenses - 17,600 rubles.
11. Losses from irreparable marriage - 940 rubles.
12. Lack of material assets in the main production:
within the norms of natural loss - 920 rubles.
above the norms of natural loss - 2150 rubles.
work in progress as of May 1 - 24,600 rubles.
Step 2
We count the costs. Returnable income (material leftovers) must be deducted from the cost of raw materials and materials: 50,000-900 = 49,100 rubles.
We add the costs of purchased products and semi-finished products, fuel and energy: 49100 + 3000 + 6000 = 58100 rubles.
Contributions to the pension fund, salary and payments are added to the costs: (45000 + 8000 + 13780) + 58100 = 124880 rubles.
Then we add the costs of auxiliary production, general production and general operating costs: (3300 + 13550 + 17600) + 124880 = 159330 rubles.
We deduct the shortage within the limits of the norms of natural loss from the shortage in excess of the norms, summarizing:
(2150-920) + 159330 = 160560 rubles.
Remains of work in progress are included in costs with a "-" sign. 160560-24600 = 135,960 rubles.
Step 3
Thus, the total production costs, and hence the cost, amounted to 135,960 rubles. To find out the cost of one unit of product, you need to divide the total costs by the number of units of products produced per month.
