The cost price of a product is one of the main indicators of the reliability and stability of an enterprise, regardless of its type of activity, which makes it possible to identify all its strengths and weaknesses. The cost level directly depends on the volume of the consignment, its quality, the amount of time spent and many other economic factors.
The cost of any product is divided into two main types: the total cost and the individual cost.
Instructions
Step 1
To determine the cost of all manufactured products, it is necessary to calculate the total amount of all costs, one way or another associated with the release of a particular product. These are the costs of purchasing the necessary raw materials, all kinds of materials, possible components, and fuel costs, and wear and tear of tools and other equipment that were used in the production process, and deductions to various funds - wages, pension fees. This also includes tax deductions, and possible costs of improving existing technological processes, and costs associated with packaging, transportation and sale of manufactured products. Advertising costs are also included in the cost of products released.
Step 2
If you want to determine the cost of one unit of any product, first you need to determine the amount of all costs incurred in the production of products, i.e. calculate the total cost of all products. In the accounting report of any enterprise, all these costs are divided into several types, depending on the type of costs. This is the salary fund for employees of the enterprise, the cost of raw materials and materials, payment for fuel and other energy required for production needs, spending on the development and various research of new technologies, etc.
Step 3
Such a calculation (or calculation) allows you to determine which costs are purely production in nature, and which are associated with administrative and management processes. This is necessary in order to analyze how much it costs to release one unit of production and how much needs to be spent on its implementation.
