The concept of the value of a good includes the costs incurred by the enterprise in the production and sale of any good or service. The correct calculation of it is very important for the enterprise, because its further profit and profitability depend on it.
Instructions
Step 1
To calculate the cost of goods, it is necessary to add together material costs, labor costs, social needs, depreciation costs of fixed assets, both own and rented, various types of fees, taxes, payments and other expenses.
Step 2
The list of material costs should include the cost of raw materials, materials, various components and tools purchased for the production of a product or service. Work carried out by other organizations, the costs of using natural raw materials, as well as the cost of fuel and various types of energy. The cost of such costs is formed at the purchase price of material resources excluding value added tax.
Step 3
Labor costs include not only the basic wages of employees, but also additional ones. In the form of allowances, bonuses, compensation for special conditions or working hours, etc. This cost item should also take into account the wages of employees issued in kind. For example, products or goods.
Step 4
In the deductions for social needs, it is necessary to include the funds that were transferred to the social insurance fund and the Pension Fund of the Russian Federation.
Step 5
Then, to the above costs, you should add various types of taxes, fees and charges. These can be fees for emissions of substances that pollute the environment, remuneration for innovative developments, payment for certification of goods and services, costs of business trips for workers, lifting costs.
Step 6
The group of other expenses may include the costs of marketing research and advertising promotion of goods. The cost of transporting goods to the place of sale, payment to other organizations for guard and fire protection, funds spent on communication services. And in the case of renting buildings, structures and equipment - rent.
Step 7
The amount obtained from these cost elements will represent the cost of the item.
