Cost of production by economic elements. The structure of the production cost. Composition of material costs

According to the economic content, they are grouped according to the following economic elements: material costs, labor costs, deductions for social needs, depreciation of fixed assets, and other costs. Their structure is formed under the influence of various factors: the nature of the products produced and the consumed material and raw materials, the technical level of production, the forms of its organization and placement, the conditions for the supply and sale of products, etc.

According to the functions of the enterprise in the production management system, costs are divided into:

supply and procurement;
production;
commercial and marketing;
organizational and managerial.

The division of costs by functions of activity allows planning and accounting to determine the amount of costs in the context of divisions of each area, which is one of the important conditions for organizing on-farm settlement.

According to the economic role in the production process, costs are divided into main and overhead.

The mainthe costs directly related to the technological production process are called: raw materials and materials, fuel and energy for technological purposes, labor costs of production workers, etc.

Overheadsare formed in connection with the organization, maintenance and management of production. They consist of complex general production and general business expenses. The amount of these costs depends on the management structure of departments, shops and enterprises.

By way of inclusionin the cost of production, costs are divided into direct and indirect.

Direct costs
associated with the production of a certain type of product and can be, based on the data of primary documents, directly and directly attributed to its cost.

Indirect costs are associated with the release of several types of products, for example, the costs of managing and maintaining production.

The choice of the distribution base is determined by the peculiarities of the organization and production technology and is established by sectoral instructions for planning, accounting and calculating the cost of production.

In practice, the costs of an enterprise are traditionally grouped and accounted for by composition and types, places of origin and carriers.

By composition costs are subdivided into single-element and complex.

Single element costs are called, consisting of one element - materials, wages, depreciation, etc. These costs, regardless of their place of origin and intended purpose, are not divided into various components.

Integrated refers to costs that are made up of several elements, such as shop floor and general plant costs, which include the salaries of relevant personnel, depreciation of buildings and other one-element costs.

Accounting by type of costclassifies and evaluates the resources used in the production and sale of products. On this basis, costs are classified according to costing items and economic elements.

The composition of costs included in the cost of production is regulated by the relevant regulations.

A single list of economically homogeneous enterprises has been established for all enterprises. cost elements:

material costs;
labor costs;
deductions for social needs;
depreciation of fixed assets;
other costs.

The economic element of costs is usually understood as an economically homogeneous type of costs and sales of products (works, services), which cannot be decomposed into separate components at the enterprise level.

The grouping of costs by economic elements is an object of financial accounting and shows what exactly is spent on the production of products, what is the ratio of individual elements in the total cost. It allows you to determine and analyze the structure of the current costs of production and circulation. To carry out this kind of analysis, it is necessary to calculate the specific weight of one or another element in the total cost.

The grouping of costs by economic elements is the amount of current production or circulation costs incurred by the organization for a given reporting period, regardless of whether the product is finished or the work is done. The significance of this classification increases as the prerequisites are created for dividing the accounting system of enterprises into financial (accounting) and internal (production, management) subsystems.

To calculate the cost of certain types of products, manufacturing enterprises use cost grouping by calculation items.

Calculation of the cost of products (works, services) is the calculation of the amount of costs per unit (output) of products. The statement in which the calculation is made per unit of production is called a cost estimate.

Estimated costs are kept on special forms, which reflect data on planned and actual costs by cost items for the entire output of marketable products for the reporting period. The document in which these costs are entered is called a calculation, and the calculation system for determining the cost of production is called a calculation. In contrast to grouping by economic elements, costing allows you to take into account the costs directly related to the production of a specific type of product. These costs include both material costs and the cost of creating, maintaining and managing the production of this type of product. On the basis of costing calculations, its workshop, production and total cost are determined.

Each organization sets the nomenclature of articles for itself independently, taking into account its specific needs. An approximate list of them is established by industry instructions for accounting and calculating the cost of production.

In the most general form, the nomenclature of costing items is as follows:

"Raw materials and basic materials".
“Semi-finished products of our own production”.
“Returnable waste” (deducted).
"Supporting materials".
"Fuel and energy for technological purposes".
"Labor costs of production workers."
"Deductions for social needs."
"Expenses for preparation and development of production."
"Expenses for the operation of production machinery and equipment."
"Shop costs".
"General running costs".
"Losses from marriage."
"Other production costs".
"Selling expenses".

The total of the first ten items allows you to get the shop cost, the total of the first thirteen items forms the production cost, and the total of all fourteen items is the full cost of production.

The list of cost items, their composition and methods of distribution by types of products (works, services), as well as the procedure for assessing the balance of work in progress and finished products are determined by industry guidelines. In principle, calculation items are different for each industry. In some industries, for example, transportation and procurement costs (due to the large share), depreciation deductions (due to the high capital intensity of production), etc.

At the place of origin costs are grouped and accounted for by production, workshops, sections, departments and other structural units of the enterprise, i.e. by centers of responsibility.

Cost grouping is important in relation to production... On this basis, costs are divided into fixed and variable.

Fixed costsdo not depend on the dynamics of the volume of production and sales of products, that is, do not change when the volume of production changes.

Variable costsdepend on the volume and change in direct proportion to the change in the volume of production (or business activity) of the company. As it increases, variable costs also increase, and vice versa (for example, the wages of production workers who manufacture a certain type of product, the cost of raw materials and materials).

Variable costs per unit of output are constant.

In addition, there are mixed costs.

The division of costs into production and periodic ones is based on the fact that only production costs should be included in the cost of production. They, as necessary, form the production cost of products and are used to calculate the cost of a unit of production.

Production costs include:

direct material costs;
direct costs of remuneration of labor with deductions for social needs;
losses from marriage;
production overhead.

Production overheads consist of the operating costs of production machinery and equipment and shop floor costs.

Recurring expensesare subdivided into:

commercial;
general;
administrative.

These include a significant part of the total mass of expenses for management, production maintenance, sales of products, which does not depend on the volume of production and sales, but on the organization of production and commercial activities, the administration's business policy, the duration of the reporting period, the structure of the enterprise and other factors.

By technical and economic purpose distinguish between basic (technological) and overhead costs.

Basic (technological) costs are directly related to the production and provision of services, these include the first six cost items: labor costs, cost of materials, fuel, electricity, other costs associated with a specific object of calculation.

Invoices - related to the maintenance of individual departments (workshops, sections) or the organization as a whole and their management.

When calculating the cost and evaluating the finished product, it is important to group costs depending on the time of their occurrence and attribution to the cost price products. On this basis, costs are divided into:

current;
future reporting period;
upcoming.

Current expenses include the costs of production and sales of products of this period. They brought income in the present and lost the ability to generate income in the future.

Future expenses are expenses incurred in the current reporting period, but to be included in the cost of products that will be produced in subsequent reporting periods

The upcoming ones include costs that have not yet been incurred in this reporting period, but for the correct reflection of the actual cost price, they are subject to periodic).

In the process of making managerial decisions, he must have sufficient information that would promise the benefit of the enterprise from the production of a particular type of product. In these conditions, the division of costs into the following types is of particular importance:

alternative (imputed);
differential;
irrevocable;
incremental;
margin;
relevant.

By the degree of controllability costs are subdivided into fully, partially and poorly regulated.

The degree of cost control depends on the specifics of a particular enterprise: the technology used; organizational structure; corporate culture and other factors. Therefore, there is no universal methodology for classifying costs by the degree of controllability; it can be developed only in relation to a specific enterprise. The degree of cost control will vary depending on the following conditions:

the duration of the period of time (for a long period, it becomes possible to influence those costs that are considered set in a short period);
authority of the decision-maker (costs that are set at the level

Depending on the prevailing share of individual cost elements, the following types of industries and industries are distinguished: material-intensive, labor-intensive, capital-intensive, fuel- and energy-intensive, and mixed. The cost structure does not remain constant, it is dynamic.

The grouping of costs is used in the preparation of estimates for the production of all manufactured products. An estimate is necessary not only to reduce costs for their elements, but also to draw up material balances, rationing working capitaldeveloping financial plans.

Cost estimate for the production and sale of products is a document in which current costs attributable to the cost of production are grouped according to the same economic elements without dividing costs by types of products and services. The costs of the same name assume that this element takes into account all costs for the consumption of this type of resource.

The cost estimate calculates the cost of gross, marketable and sold products, changes in the balance of work in progress, costs are written off to non-production accounts, profit (or loss) of goods sold and costs per ruble of marketable products are established. The estimated cost profile allows you to determine the total amount of consumed types of resources, determines the need for working capital.

The production cost estimate is a summary calculation that summarizes the costs of manufacturing and marketing products. The estimate is drawn up by economic elements, the list and composition of which is unified. This provides cost redundancy across the items as a whole and allows you to track changes in the cost structure.

Budgeting begins with determining the cost estimate for the auxiliary shops, i.e. auxiliary shops are consumed by the main shops, the costs are included in the prime cost of the main shops. The cost estimate for auxiliary shops includes: own costs of the auxiliary shop, the cost of work and services performed or provided to them by other shops, the cost of work and services for other shops. Then, estimates are made for maintenance and production management (general production, general business, non-production costs), as well as estimates for certain types of special costs (estimates of commissioning for product development, transportation and procurement costs). The presence of these estimates allows you to move on to drawing up estimates of production costs for the main shops, which allows you to determine the cost estimate for the business entity as a whole.

material costs (minus the cost of returnable waste);

labor costs;

deductions for social needs - UST;

depreciation of fixed assets;

other costs.

Costing articles:

raw materials and basic materials (excluding returnable waste) at purchase prices (excluding VAT), taking into account the commissions paid to supply and foreign economic organizations. Their cost includes customs duties, transportation costs, etc .;

recyclable waste;

fuel and energy for technological purposes;

basic wages of production workers;

additional wages for production workers;

deductions for social needs or UST;

production development costs;

equipment operation and maintenance costs;

general production costs;

general running costs;

losses from marriage;

other production costs

The listed elements form the production cost of the product. The production cost + commercial expenses form the full cost of the products sold.

The first of the above groupings (by cost elements) is used in drawing up an estimate of production costs, which allows you to directly link the plan (program) at the cost of production with the production plan and product sales, with the labor and wages plan, the MTS plan and the final plan.

Another grouping is used when drawing up a calculation that allows you to determine: what does a unit of each type of product cost the enterprise, the cost of certain types of work and services.

In addition, the data of the noted grouping are used to develop measures to reduce the cost of production. It allows you to identify the influence of a number of factors on the cost of production:

change in production;

losses from marriage;

downtime, etc.

In addition to the marked groupings, costs are classified according to other criteria. For example, - depending on the method of attributing costs to the cost of production (work, services) - they are subdivided into direct and indirect.

Direct costs- These are costs directly related to the production of individual products and directly related to their cost.

Indirect costs- these are expenses that are associated with the organization and management of production and relate to the activities of the enterprise as a whole, i.e. they cannot be directly attributed to the cost of a particular type of product.

- in relation to the production process - for main and consignment notes

Basic costs- these are expenses directly related to the implementation of technological operations for the production of products - raw materials and basic materials, auxiliary materials, wages of production workers, depreciation, etc.

Overheadsby its role in the production process, i.e. their essence, are similar to indirect costs, since they are associated with the organization, maintenance and management of production as a whole. They consist of general production and general expenses.

These costs are distributed between individual types of products in proportion to direct costs or basic wages of production workers.

It should be noted that in industries producing homogeneous products (coal, oil, gas, electricity), all costs - basic and overhead - are included in the cost of production as direct costs.

Conversely, in the oil refining, chemical, non-ferrous and some other industries, where several types of products are produced from one type of raw material, the main costs are distributed between individual types of products not by a direct method, but by an indirect method;

depending on participation in the production process - for production and non-production (commercial) expenses.

Production costs are costs that are associated with the production of a particular type of product or its entire set.

Commercial - these are costs associated with the sale of products.

- depending on the coverage of the plan - for planned and unplanned (marriage, sanctions, i.e. penalties, fines, etc.).

- depending on the calendar frequency - costs are divided into current (costs of raw materials, materials, fuel, etc.) and one-time (one-time), produced less than once a month –expenses for the development of new types of products.

- By in relation to the volume of products produced, costs are divided into conditionally fixed and variable.

- Conditionally permanent- these are costs, the absolute value of which does not depend on the volume of production, i.e. it increases or decreases, their value remains practically unchanged, and the relative value of these costs per unit of output changes in the inverse pattern with respect to changes in the volume of production.

The conditionally fixed costs include rent, interest on a loan, insurance payments, depreciation, remuneration of company managers, etc. The amount of the listed costs may change under the influence of economic and political processes taking place in the country.

Variables- these are costs, the absolute value of which is directly dependent on the volume of production, and the relative value per unit of production remains unchanged. Variable costs include - labor costs of production workers, payments for raw materials, materials, fuel and energy for production needs, etc.

Conditionally fixed and variable costs in the aggregate represent the costs of producing products (works, services).

Conditionally fixed and variable costs are used primarily when determining the break-even point, i.e. zero level of profitability.

In conclusion, we can say that the applied uniform classification of costs in various sectors of the national economy ensures the comparability of indicators of the cost of production for different periods of time, the same and interchangeable types of products of different enterprises

Cost planning for production and sales of products in industry

Features of calculating the cost of production in agriculture

Costing is a specific system for calculating in monetary terms the costs of producing and selling products, works, services.

The calculation of the cost of production in agriculture has a number of features. First, in agriculture, the production cycle is annual, i.e. the production period and the working period do not coincide, which makes it impossible to calculate the cost before the end of the financial year. In addition, a significant portion of crop production is used as animal feed. Therefore, first, the cost of crop production is determined, and then livestock production.

Secondly, several types of products are obtained from many crops and animals. Therefore, it becomes necessary to distribute costs between these types.

Third, the amount of work in progress can be determined only at the end of the year.

In agriculture, the cost of all the main types of crop production, animal husbandry, as well as auxiliary (industrial) and service industries is calculated.

In addition, when determining the cost of certain types of products, difficulties arise with the distribution of production costs between the main, by-products and related products.

The main product is called the product for the production of which a crop is grown or contains a certain group of animals. For example, dairy cattle are kept for milk. Related products are related products to the main product. For example, when milk is produced from cows, offspring is obtained. Products obtained simultaneously with the main and associated products are called side products. So, in the production of grain, straw is obtained, milk - manure.

When calculating the cost of individual types of products, first determine the amount of products received (main, associated and secondary) by type. Then the production costs are distributed among all types of products using the following methods:

Direct attribution of costs to the relevant products;

Exceptions from the total cost of by-products, expressed in monetary terms; at the same time, the monetary value of by-products is carried out on the basis of standard (calculated) or actual costs;

Distribution of costs by types of products of individual crops, animals in proportion to the quantitative value of one of the characteristics common to this type of product (for example, in proportion to the content of high-grade grain, nutrients, etc.) in grain waste;

Estimates of costs for certain types of products by expert means and their expression in certain indicators (for example, in feeding days for keeping a certain type of animal, as a percentage of the total cost of keeping cattle of a certain technological group, etc.);

Allocation of costs using economically justified ratios set in a centralized manner; costs between types of products are distributed in proportion to their share in the total volume of conventional products; it is calculated by the ways of conversion according to the accepted coefficients of all types of products into the main;

Distribution of costs in proportion to the cost of products at selling prices;

Combined - includes two or more of the above methods.

For example, the costs of cultivating and harvesting grain crops account for the cost of grain, grain waste, and straw. The cost of 1 centner of grain is determined by dividing the amount of costs incurred (minus the costs of straw) by the total amount of grain, taking into account grain waste in terms of high-grade grain. The prime cost of straw includes the costs of harvesting, pressing, transporting, stacking and other work on the procurement of this product. Grain waste is converted into high-grade grain according to the proportion of grain content in them.

In dairy farming, the cost of 1 centner of milk and one head of offspring is calculated after excluding the cost of by-products (manure, etc.) from the total cost. The cost of weight gain for cattle, young animals, etc. is determined in a similar way.

* I Material costs:

o 1) Raw materials, materials, components, etc .;

o 2) Fuel, energy;

o 3) General production costs.

* II Remuneration - wages:

o 1) main production personnel;

o 2) auxiliary production personnel (equipment maintenance, etc.);

o 3) intellectual personnel;

o 4) employees (management, managers, accountants, etc.);

o 5) junior service personnel.

* III Contributions to social events.

* IV Depreciation of fixed assets.

* V Other (overhead costs directly related to production and sales; marketing costs, etc.)

AT element "Material costs" reflects the cost: purchased from the side of raw materials and materials that are part of the manufactured products;

purchased materials used in the production process of products to ensure the normal technological process and for packaging products, as well as spare parts for equipment repair;

purchased components and semi-finished products that undergo further installation or additional processing at this enterprise;

works and services of a production nature, performed by other enterprises or industries of the same enterprise, not related to the main activity;

purchased from the side of fuel and energy of all types consumed for technological purposes.

AT element "Labor costs"includes: the cost of remuneration of the main production personnel of the enterprise, including bonuses to workers and employees for production results, as well as compensation in connection with the increase in prices and the indexation of incomes within the limits provided for by law;

compensations paid in amounts established by law to women who are on partly paid parental leave until they reach the age specified by law.

Element "Social contributions"includes compulsory deductions in accordance with the norms established by law (bodies of state social insurance, pension fund, state employment fund, etc.) from the amount of labor costs (element of the cost of production “labor costs”).

In the element "Depreciation of fixed assets" reflects the amount of depreciation charges for the complete restoration of fixed assets, determined on the basis of their book value and the norms approved in the prescribed manner, including accelerated depreciation of their active part.

TO the item "Other costs" includes:

depreciation of intangible assets;

rent;

remuneration for inventions and rationalization proposals;

compulsory insurance payments;

interest on bank loans;

daily allowance and lifting;

taxes included in the cost of products (works, services);

deductions to off-budget funds;

calculation - determination of the cost of individual products.

In enterprises, as a rule, planned and actual cost estimates are drawn up. The former are calculated according to the planned cost rates, the latter - according to their actual level.

The costing object is that product or work (service), the cost of which is calculated. The objects of the calculation are: main and auxiliary products (tools, energy, spare parts); service or work (repair, transportation, etc.). The main object of costing is finished products that are delivered outside the enterprise (to the market). The costing of other products is of secondary importance.

For each costing object, the corresponding costing unit is selected - the unit of its quantitative measurement. For example, the costing object is tractors, the costing unit is one tractor of a certain type (purpose);

Calculation methods

Normative Calculation Method- This is a method of calculating the cost, used in enterprises with a mass, serial and small-scale production and in other industries. The prerequisites for the correct application of the normative calculation method are:

* drawing up a normative calculation according to the norms in force at the beginning of the month;

* identification of deviations of actual costs from the current standards at the time of their occurrence

* taking into account changes in current regulations;

* Reflection of changes in current norms in normative calculations.

The current norms are those according to which the release of materials to workplaces and payment to workers for the work performed are made at a given time.

Custom Calculation Methodis a costing method used in enterprises where production costs are accounted for by individual orders for a product or work. These are mainly enterprises with individual and small-scale production. In a broad sense, an order represents one or a small series of homogeneous products accounted for in such a way as to distinguish this product from another. The object of accounting and costing is the order, which is assigned a number. In a narrower sense, an order is understood as - "... a complex product (its units, assemblies) in a single production, small batches of identical products in small-scale production, as well as certain types of work (repair, construction and installation, etc.)." To account for costs for each order, a separate analytical account (card) is opened with an indication of the order code, which is affixed in all primary documents. Manufacturing costs are aggregated in analytical accounting in strict accordance with open orders. Thus, this method allows you to isolate production costs and individualize them for each calculated object. The use of the custom-made calculation method is justified only when the following conditions are met: the ability to select the object of calculation at a certain stage of its creation and implementation; there is an objective need to obtain data not on the average, but on the individual cost of objects for each open order.

Percentage calculation method - This is a method of calculating the cost price used in enterprises where the source material in the production process goes through a number of redistributions or where different types of products are obtained from the same source materials in one technological process. Calculation of the cost of production by the turnover method can be of two options: semi-finished and non-semi-finished. With a semi-finished product, the cost of production is calculated for each redistribution, which consists of the cost of the previous redistribution and the costs of this redistribution. The cost price of the final product is also the cost of the finished product. With a non-semi-finished version, only the cost of production of the last processing is calculated. In this case, the costs are accounted for separately for each redistribution without taking into account the cost of production of the previous redistribution. The cost of the finished product includes all costs of its production for all redistributions. With the transverse calculation method, as well as with other methods, first determine the cost of all products, and then the cost of its unit. The unit cost is calculated in different ways, depending on the characteristics of the technological process.

From cost management

Federal Agency for Education

State educational institution of higher professional education

"Yaroslavl State Technical University"

Department of "Enterprise Management"

Test work is protected

rated ________

Teacher,

M.I. Markin

"__" ______ 20___

Control work on the course

Enterprise economy

YaGTU 080502.65-017 k / r

Work completed

student of group З-48а

Smirnova T.V.

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29. The structure of the cost of production by cost elements.

7. The price of the machine is 47 thousand. e. e. The cost of its transportation and installation is 15%.

Smont \u003d 47 thousand units * 15/100 \u003d 7050 thousand units

First \u003d C + C mont \u003d 54,050 thousand units

A \u003d First * Per% / 100 \u003d 54050 * 6.5 / 100 \u003d 3513.25 thousand units On \u003d 1 / T, T \u003d 12 years

A0 \u003d Фп * Hа \u003d 54050 * 0.08 \u003d 4504.17 thousand units

И \u003d (Ф1п-Ф2в) / Ф1

Depreciation rate - 6.5%. Determine the standard service life of the machine and its residual value after 12 years of operation.

16. Release of products for the year 1400pcs. The material consumption rate for the product is 520 kg, at a price of CU-290. for 1kg. Material delivery interval is 70 days, safety stock is 50% in relation to the current stock, preparatory stock is 5 days. Determine the rate of stock of the material in physical and value terms.

49. At the enterprise, due to the improvement of technology, labor productivity is planned to increase by 3%. The cost of marketable products is CU 300 thousand, including the cost of raw materials and materials - CU 225 thousand. Determine the impact on the cost of production of reduced norms and prices for materials.

29. The structure of the cost of production by cost elements.

The cost of production is the current costs of production and sales of products, expressed in monetary terms. The cost price is a cost estimate of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for the production and sale of products used in the production process. The cost of production is synthetic, summarizing and one of the main qualitative and quantitative indicators, characterizing all aspects of the enterprise, as well as reflecting the efficiency of its work. The cost price shows what the production costs for the enterprise.

Reducing the cost of production means saving materialized and living labor and is the most important factor in increasing production efficiency, increasing savings.

Classification of costs included in the cost of production.

The classification of production costs is the division and grouping of costs that are homogeneous in a certain way.

The classification of production costs is necessary for:

Determination of the cost structure;

Calculating the cost of individual units of products or production operations;

Determination of costs for individual shops and production sites;

Analyzing the cost of production and identifying reserves for its reduction.

All costs included in the cost of production are combined into groups in accordance with the following classification criteria: Scheme 1

Depending on

the nature of participation in production

process

Manufacturing

natural

According to the methods of planning, accounting and distribution, costs are classified by economic elements (estimated cost profile) and by cost items.

With the help of grouping according to primary economic elements, the costs of the enterprise as a whole are determined, without taking into account its internal structure and without distinguishing the types of products. The cost elements are costs of all services and workshops, which are homogeneous in nature, for production and economic needs.

The document, which presents the costs of the elements, is an estimate of the costs of production, the most common indicator that reflects the entire amount of the enterprise's expenses for its production activities.

The amount for each item is determined based on vendor invoices, payroll and depreciation sheets.

The costs that form the cost of products (works, services) are grouped in accordance with their economic content according to the following elements:

material costs (minus the cost of returnable waste);

labor costs;

deductions for social needs;

depreciation of fixed assets;

other costs.

Material costs reflect the cost of purchased raw materials and materials; cost of purchased materials; the cost of purchased components and semi-finished products; the cost of works and services of a production nature, paid to third parties; the cost of natural raw materials; the cost of all types of fuel purchased from the outside, consumed for technological purposes, the generation of all types of energy, heating of buildings, transport operations; the cost of purchased energy of all types spent on technological, energy, motor and other needs.

From the cost of material resources included in the cost of production, the cost of the waste sold is excluded.

Production waste is understood as the remnants of raw materials, materials, semi-finished products, heat carriers and other types of resources formed in the process of manufacturing products that have completely or partially lost the consumer qualities of the initial resource. They are sold at a reduced or full price of a material resource, depending on their use.

Labor costs reflect the costs of remuneration of the personnel of the enterprise, including payments for actually performed work, bonuses, allowances, incentive and compensatory payments; the cost of products issued as payment in kind, payment of regular and additional vacations and other payments.

Social contributions reflect compulsory deductions according to the standard of the unified social tax (UST) established by law in the amount of 26% of the wage fund.

These contributions are made in accordance with the norms established by law: to the state social insurance fund - 3.2%, to the pension fund - 20% and to the compulsory health insurance fund - 2.8%.

Depreciation of fixed assets reflects the amount of depreciation charges for the full restoration of fixed assets.

Other costs- these are taxes, fees attributed to the cost price; payments on loans within the rates established by law; travel costs; training and retraining of personnel; rental fees; depreciation of intangible assets; deductions to the repair fund; payments for compulsory property insurance; payments for maximum permissible emissions of pollutants; payment for communication services, banks, etc.

The classification of costs by economic elements allows you to determine the structure of the cost. To do this, calculate the share of each type of costs as a percentage of the entire cost. Industries differ significantly in the structure of the cost of products (works, services). In some, wage costs (labor-intensive industries) prevail, in others - material costs (material-intensive industries), in others - electricity costs (energy-intensive industries), in the fourth - depreciation (capital-intensive industries), in the fifth - fuel costs (fuel-intensive industry), etc.

59. Economic evaluation of fundamental search applied research works.

The innovation sphere, the main component of which is experimental design and research and development, (hereinafter R&D), at the present stage of development is the main engine of economic growth, and growth is not quantitative, which is characteristic of the Russian economy in recent years, but qualitative growth (increase labor productivity, quality of life), which is inherent in developed economies.

Types of research work

Fundamental scientific research is a theoretical or experimental activity aimed at obtaining fundamentally new knowledge about the basic laws of the development of nature, society, and man. The results of fundamental research are not value bearers. Their transformation into a commodity occurs only when their applied value is determined and already on this basis - the possibility of using them for commercial purposes.

In the article, we will consider the structure of the cost of production by items and cost elements, give an example of calculation and analysis.

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Cost types

What is it like - the cost price? Its types can be divided into two main areas: by the volume of recorded data and by the time of their recording.

By the time of accounting, the cost price is of two types:

Planned or normative. It is characterized by the application of production standards in determining the cost price. As a rule, such a calculation is suitable for determining the volume of purchases of raw materials and other preparatory processes.
Actual cost. Contains the total cost of production incurred. This is the key pricing value.

It should be noted that at some enterprises, the planned and standard cost may be different values. This is due to the improvement of production processes and adjustments to standards, which take place on a regular and continuous basis, in contrast to the planned indicators set annually.

As for the division of the cost by the volume of accounting data, it can be partially described as the grouping of costs according to the localization of the formation of the product. It includes three main types:

Shop.
Production.
Complete.

The shop floor contains only direct costs of production. These include: the cost of raw materials and materials, remuneration of workers in the workshop, the cost of maintaining workshop equipment and premises (including depreciation), etc.

Production, in turn, in addition to the shop floor, also includes indirect and usually fixed costs in the form of administrative costs. For example, salaries of administrative personnel, depreciation or rent of administrative buildings and structures, and others.

Full cost includes over production and so-called selling costs. That is, the costs associated with marketing and selling goods or services. These are salaries and commissions for the sales department, marketing activities to stimulate demand and increase sales, market analysis, packaging, and so on.

How to calculate cost of goods using Excel

If you need to calculate the direct manufacturing cost of products, use a ready-made calculation model in Excel. The solution will tell you how to adapt the model to the characteristics of the company: create reference books, adjust the method of attributing direct costs to the cost price.

Cost structure by cost element

Let's proceed to a more detailed consideration of the components of the cost price and the factors that determine it. It is usually detailed in two classes. The first classification is by costing items, the second by cost elements. An important point here is that in any of the classifications, articles and elements are determined individually by organizations for the specifics of their business processes. As a rule, these data are recorded in the charter of the enterprise and are regulated by the accounting and internal policies of the organization.

Classification by cost elements is more paramount in meaning, so let's start with that. Such a grouping should indicate the scale of all production and costs for all types of products. Share of participation and provision of these processes with company reserves, such as fixed assets and human resources.

The main principle of grouping costs by elements is to combine them according to economic meaning. They have several of the most popular and large blocks, which are later laid out in more detail:

material costs - this includes both materials used in production and fuel, for example, for company cars;
wages - data on all types of wages (main part, additional or additional, bonus part, etc.);
social contributions - contributions to the Pension Fund and social funds;
depreciation charges - in addition to accounting for depreciation, investment costs for fixed assets are often distinguished as a separate element;
other costs - combine all other types of costs (marketing costs, service costs for manufactured products, etc.).

By dividing costs in this way, it is easy to identify the main directions for work to optimize costs. There is also industry specificity. For example, for companies providing consulting services, the main element of formation will be wages. As a rule, each of the elements is either broken down into subsections with more detailed information, or especially voluminous and important points are taken out as a separate element.

Cost structure by cost item

As for the classification by cost item, it is intended to optimize the cost per unit of production. As a result of it, the management receives more detailed information on individual types of products. Such a calculation summarizes absolutely all costs for a product from raw materials and materials to advertising and sales costs. Obviously, such a grouping is even more unique for each organization, and even more so for the industry. Nevertheless, it seems possible to give a generalized classification:

raw materials and supplies;
purchased semi-finished products, components and services of affiliated organizations;
recyclable waste (deducted);
fuel and energy for technological purposes;
basic wages of production workers;
additional wages;
social security contributions;
investments in preparation and development of production;
wear and tear of tools and devices for special purposes and other special expenses;
equipment maintenance and operation costs;
shop expenses;
general plant costs;
losses from marriage;
other production costs;
non-production costs.

An example of calculating and analyzing the cost structure

Table 2 shows an example of calculating the cost and wholesale price for a luminaire. The lot of lamps is 20466 pcs. The profit margin is 40%, the amount of selling expenses is 15% of the production cost. VAT rate is 20%.

Table 1. Initial data

table 2. Calculation of the wholesale price of the "Tulip" lamp

Costing article, rub.	Note	Amount	Amount per unit
Raw materials		1 635 000,00	79,89
Components		128 000,00	6,25
Returnable waste		37 590,00	1,84
Fuel and energy		56 300,00	2,75
Basic salary of production workers		745 000,00	36,40
Additional salary		230 000,00	11,24
Social security contributions	(Basic salary of production workers + Additional salary) * Insurance premium rate	292 500,00	14,29
Equipment content		128 000,00	6,25
General production costs		78 000,00	3,81
General running costs		119 000,00	5,81
Production cost	The sum of all costs is higher	3 449 390,00	168,54
Business expenses	Production cost *% rate of selling costs	517 408,50	25,28
Full cost	Production cost + Selling costs	3 966 798,50	193,82
Profit	Full cost *% profit	1 507 383,43	73,65
Wholesale price	Total cost + Profit	5 474 181,93	267,48
VAT	Wholesale price * VAT rate	1 094 836,39	53,50
Wholesale selling price	Wholesale price + VAT	6 569 018,32	320,97

On the basis of the classification data, a factor analysis of the cost price is carried out. Its essence lies in determining the degree of influence of a certain class of costs on cost and price.

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