The cost of services is a monetary measure of the costs that an organization has incurred in providing a service. This value is the main qualitative indicator used in the analysis of production efficiency and the financial condition of the company.
Instructions
Step 1
Typically, cost includes all service costs. Add up the sum of all costs for one type of service. For example, you want to calculate the cost of an eyelash extension procedure per person.
Step 2
First, determine the price for one set of single black eyelashes, for example, it is equal to 4000 rubles. Now you need to find out the volume of the package and the number of eyelashes that are used when working with one client. For example, the volume of a package is 4000 eyelashes, and the consumption of eyelashes per person is 100 pieces.
Step 3
Now divide the amount of the package by its volume and multiply by the number of eyelashes per client. For example, 4000 rubles / 4000 eyelashes * 100 eyelashes = 100 rubles (the price of spent eyelashes for each client).
Step 4
As a rule, eyelashes "sit" on glue, which also costs money. Let's say its cost is 3500 rubles. The volume of the package is 5 ml, the consumption for each client is 0, 200 ml. To calculate the amount of glue spent per customer, you need to divide the packaging cost by the total volume and multiply by the amount of glue spent per customer: 3500 rubles / 5 ml * 0, 200 ml = 140 rubles.
Step 5
When building up, disposable brushes are also used. Let's say a package costs 500 rubles, it includes 50 brushes. It takes one piece for each client. Calculate the cost of a brush for each client as follows: 500 rubles / 50 pieces * 1 piece = 10 rubles.
Step 6
Also, when building up, medical adhesive tape is used, the cost of which is 400 rubles. The volume of the package is 6 meters, on average 10 cm is spent on each client. Thus, 400 rubles / 600 cm * 10 cm = 6, 7 rubles.
Step 7
Summarize. To do this, sum up all the expenses that you incurred while providing the service: 100 rubles + 140 rubles + 10 rubles + 6, 7 rubles = 256, 7 rubles for each client. This number will be the cost of the service.