The cost of production is its cost characteristic, which expresses the amount of costs required by the enterprise for its production and subsequent sale. To calculate the cost of production, you need to understand its economic essence.
Instructions
Step 1
The choice of the method of calculating the cost. There are 2 methods for calculating the cost of production:
1. by calculation items;
2. by economic elements.
The first method allows you to count on each of the units of manufactured products, which is convenient for single, small-scale production. The second method will be most relevant for large-scale and mass production.
Step 2
Calculation by the method of calculation items:
Currently, according to the current Tax Code of the Russian Federation, there are the following calculation items:
- Raw materials, materials. Here it is necessary to immediately subtract the cost of returnable waste (waste that, after the completion of the full production cycle, will be used in the next cycle);
- Semi-finished products and products purchased from outside;
- Fuel and energy resources;
- Salary for the main production personnel;
- Additional salary for the main production personnel (bonus part, compensation payments, etc.);
- Social contributions to various state. foundations;
- Depreciation of various objects of labor and devices, including costs associated with the peculiarities of this production;
- Depreciation of technological equipment; Summing up the above items, you can get the technological cost.
- Expenses for the maintenance of the workshop; Taking into account the workshop costs, the workshop cost is obtained.
- General plant costs;
- Expenses not related to production (advertising, delivery, storage, etc.) Result: the total cost of the finished product.
Step 3
Calculation by the method of economic elements:
The following economic elements are accepted for consideration:
- Material costs (excluding return costs);
- Labor costs of workers;
- Social contributions to the state. foundations;
- Depreciation deductions for the maintenance of fixed assets;
- Other non-production costs.
