Often, enterprises that provide services to the population are faced with the need to justify their cost. This is required not only in order to take it into account when assessing the economic activity of the enterprise itself, but also for clients and customers who want to know what they are paying their money for. It is possible to justify the price of services provided on a paid basis using the direct cost method.
Instructions
Step 1
The cost of paid services that the enterprise provides to the population consists of the cost of their provision and the estimated profit. Use the direct cost method to calculate the cost. It is described in detail in the "Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of production", which was approved by the Decree of the Government of the Russian Federation No. 552 of 05.08.1992.
Step 2
It is better to justify the price of services in the form of a calculation. In the event that any of the services provided are informational, use the units of measurement of such services used in the practice of library, information and reference services. When determining the costs that will be included in the cost price, be guided by the current accounting procedure in the Russian Federation, for each paid service separately.
Step 3
To determine the cost price, group all costs by the following items:
- remuneration of personnel associated with the performance of work (services) (OT);
- insurance charges on the wages fund (N);
- value added tax (VAT);
- material costs for the provision of paid services (MH);
- overhead costs (NR);
- estimated profit (RP).
Step 4
In the article "remuneration of personnel" include wages and other payments made for the performance of services (works). In the article "insurance charges on the wages fund" - the obligatory contributions provided for by the Tax Code of the Russian Federation. It will also include the costs of voluntary medical insurance and pensions, other social contributions in percentage ratios stipulated by the current tax legislation.
Step 5
Under the item "material costs for the provision of paid services", take into account the costs of consumables and components that were used in the provision of paid services. To "overhead costs" include those that are necessary to ensure production processes associated with the management, as well as the maintenance, maintenance and operation of equipment.
Step 6
Determine the cost of the service as the sum of all costs for its provision (prime cost) and the estimated profit.
