General production costs consist of the costs spent on the maintenance, maintenance and organization of the structural department of the company (workshop, workshop, production), as well as the costs of maintaining and using machinery and equipment.
Instructions
Step 1
General production costs can be divided into 3 main blocks: funds spent on the payment of wages to employees; the amount of social contributions and the rest of the general production costs.
Step 2
In turn, the funds spent on the payment of wages to employees are calculated based on the amount of labor costs of employees and a certain cost of a man-hour. In this case, the labor costs of workers are determined by the following formula: multiply the labor costs of workers in direct costs by the coefficient that is used for investor estimates.
Step 3
When creating tenders and in calculating for the work performed, this coefficient should be calculated actually for a specific enterprise.
Step 4
Deductions spent on social events. This block includes the coefficient to the wages of workers to determine deductions for social events. It can be calculated according to the following scheme: salary in direct costs + (plus) salary in general production costs - (minus) the size of the first block.
Step 5
For contract prices, as well as mutual settlements for work performed, the amount of social contributions should be calculated depending on the type of activity in the enterprise.
Step 6
The rest (items) of general production costs. This value is determined by the following formula: the amount of labor costs of workers in direct costs multiplied by a coefficient that is used only for special work.
Step 7
In particular, general production costs may include the following costs: for the use of various equipment, depreciation deductions, costs of repairing fixed assets used in production, insurance costs of these fixed assets, heating and lighting costs, rent, remuneration of employees engaged in maintenance production.
