The cost price means the financial costs of the organization, which are aimed at servicing the current costs of production, as well as the sale of goods. In turn, the planned cost is the estimated average cost of production for the planning period.
Instructions
Step 1
The planned cost is made up of the norms of expenses spent on the purchase: raw materials, materials, energy, fuel, labor costs, equipment operation and the amount of expenses for organizational work on production maintenance. These rates for the planning period are taken as an average.
Step 2
The planned cost can be determined using technical and economic calculations of the amount of expenses for the production of goods and their sale. Depending on the production technology, a number of indicators are used that characterize the cost of production.
Step 3
When only one type of product is produced, then the unit cost of this product is a determining indicator of the level, as well as the dynamics of costs for its production. In turn, to characterize the cost of various products in the plans, indicators of cost reduction in comparison of goods and costs per one ruble of manufactured products are used.
Step 4
The amount of costs per ruble of products is calculated based on the amount of costs spent on the production of goods in relation to their value in the wholesale prices of the organization.
Step 5
When calculating the planned cost, it is necessary to observe the established general rules that are uniform for all companies. They are important in planning and accounting for the cost of manufactured products.
Step 6
As a rule, common to all types of industry is the procedure for including in the cost of goods only those expenses that are associated with production activities for the release of products. Therefore, it is impossible to include in the planned cost those costs that are not related to the production of products. For example, the costs associated with servicing any household needs of the company (maintenance of housing and communal services).
Step 7
The planned cost of the total marketable output is determined on the basis of indicators on the volume of production of products and the planned cost of their specific types.
