The sales price for reinforced concrete products must be calculated taking into account the costs of production and sales. For each type of product, you need to draw up a cost estimate where all direct and indirect costs will be calculated.
Instructions
Step 1
Calculate the amount of materials required for the production of each type of product based on the flow charts. It is necessary to take into account cement, sand, crushed stone, metal and other raw materials that will be consumed in the process of manufacturing reinforced concrete products.
Step 2
Calculate the cost of materials based on their purchase prices, taking into account the costs of shipping and storage of raw materials. Calculate the depreciation expense for fixed assets. They are calculated based on the operating hours of the equipment and accounting data on the amount of monthly depreciation charges for this equipment.
Step 3
Calculate the number of man-hours of work for each technological operation in the production of reinforced concrete products. Calculate your salary. To do this, multiply the total man-hours received by the worker's hourly wage rate.
Step 4
Calculate the amount of the employee's payroll (unified social tax and accident insurance) by multiplying the percentage of payments by the amount of wages. Add up all direct manufacturing costs.
Step 5
Calculate the production cost (planned and accounting price) of reinforced concrete products by multiplying the amount of direct costs by the percentage of general production costs that must be calculated and approved for this type of production. According to the received production cost, finished goods are recorded at the enterprise.
Step 6
Calculate the total cost of reinforced concrete products by adding general operating costs to the production cost. The percentage of general business expenses for calculating prices for finished products must be approved at the enterprise.
Step 7
Add to the total cost of sales the cost of selling the items. Having calculated and summed up all direct and indirect costs of production, it will be necessary to include in the price of the product the percentage of the company's profit.
Step 8
If the organization is a VAT payer, add the calculated tax amount to the figure received. So, the selling price of a reinforced concrete product has been calculated. It will also not be superfluous to study the market for reinforced concrete products and compare the calculated prices with prices for reinforced concrete from competing companies.
