Everyone who is planning and analyzing the activities of a manufacturing enterprise faces the need to determine the production cost of products. The cost of production is one of the main indicators of the production economy.
Instructions
Step 1
In order to determine the production cost of products, you need to find out the structure of production costs and their amount per unit of product type. Start the calculation by calculating the costs of raw materials, energy, materials, semi-finished products that are used directly in the technological process.
Step 2
Calculate the following type of expenses - the wages of all production employees, taking into account social contributions determined by the norms.
Step 3
If you are calculating the production cost of producing new types of products, do not forget to take into account the costs of mastering new technologies and preparing for production. In terms of the content of the articles, similar expenditures are non-capital expenditures that relate to the improvement of technology to improve the quality of the product.
Step 4
The next type of costs is the cost of providing materials and raw materials, for maintaining production, maintaining the basic functions of the enterprise.
Step 5
Further, the expenses for the implementation of safety measures, for environmental measures, for the provision of working conditions and environmental protection equipment are considered.
Step 6
Include in the cost of production the cost of maintaining the equipment, its maintenance and operation. Also consider tool wear and the need to replace them during production.
Step 7
Consider all other likely costs associated with the production of products, this may include various types of direct and indirect costs. Classify them by cost elements, complementing the classification by costing items.
Step 8
Add up all types of costs for a certain period of time and calculate the cost of production. You can do this as with the calculation of the average value - the ratio of the average cost indicators for a certain time to the total amount of products released during the same time. Another option for calculating is the determination of the cost price by item-by-item determination of all types of production costs per unit of production.
